Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 3 dated January 31, 2011 on Approving the Standard Chart of Accounts for Level 2 Banks, Mortgage Organizations, JSC 'Bank of Development of Kazakhstan', and Branches of Non-Resident Banks


REPUBLICAN STATE INSTITUTION
"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"		REPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
---	---	---
January 31, 2011
Almaty city		No. 3
Almaty city

On Approval of the Standard Chart of Accounts for Accounting in Level 2 Banks, Mortgage Organizations, Joint Stock Company "Bank of Development of Kazakhstan" and Branches of Banks - Non-Residents of the Republic of Kazakhstan

Footnote. The heading was amended in the state language; the Russian text remains unchanged by the Resolution of the Board of the National Bank of the RK No. 46 dated March 27, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication). The heading in the edition of the Resolution of the Board of the National Bank of the RK No. 108 dated September 21, 2020 (enters into force from December 16, 2020); in the edition of the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023).

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 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. The preamble in the edition of the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023); Resolution of the Board of the National Bank of the RK No. 122 dated December 19, 2022 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of the RK No. 105 dated December 24, 2025 (enters into force from January 1, 2026).

Approve the attached Standard Chart of Accounts for Accounting in Level 2 Banks, Mortgage Organizations, Joint Stock Company "Bank of Development of Kazakhstan" and Branches of Banks - Non-Residents of the Republic of Kazakhstan.

Footnote. Amendment in the state language was made to paragraph 1; the Russian text remains unchanged by the Resolution of the Board of the National Bank of the RK No. 46 dated March 27, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication). Paragraph 1 in the edition of the Resolution of the Board of the National Bank of the RK No. 108 dated September 21, 2020 (enters into force from December 16, 2020).

This Resolution enters into force from July 1, 2011.
From the date of entry into force of this Resolution, declare invalid the Resolutions of the Board of the National Bank of the Republic of Kazakhstan, according to the appendix to this Resolution.
To the Department of Accounting (Shalgimbaeva N.T.):

jointly with the Legal Department (Urtembaev A.K.) take measures for state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;
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 interested subdivisions of the central apparatus and territorial branches 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 Association of Legal Entities "Association of Financiers of Kazakhstan", Level 2 banks, mortgage organizations, and the Joint Stock Company "Bank of Development of Kazakhstan".

Supervision over the execution of this Resolution is entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Galieva D.T.


Chairman
of the National Bank	G. Marchenko


	Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3

Standard Chart of Accounts for Accounting
in Level 2 Banks, Mortgage Organizations
and Joint Stock Company "Bank of Development of Kazakhstan"

Footnote. Amendment in the state language was made to the heading of the Standard Chart; the Russian text remains unchanged by the Resolution of the Board of the National Bank of the RK No. 46 dated March 27, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication). The heading of the Standard Chart in the edition of the Resolution of the Board of the National Bank of the RK No. 108 dated September 21, 2020 (enters into force from December 16, 2020).

Chapter 1. General Provisions

Footnote. Heading in the edition of the Resolution of the Board of the National Bank of the RK No. 279 dated November 28, 2016 (enters into force after the expiration of ten calendar days from the day of its first official publication).

This Standard Chart of Accounts for Accounting in Level 2 Banks, Mortgage Organizations, Joint Stock Company "Bank of Development of Kazakhstan" and Branches of Banks - Non-Residents of the Republic of Kazakhstan (hereinafter - the Chart of Accounts) 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 dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" and is intended for grouping and current reflection of elements of financial reporting in monetary terms by Level 2 banks, mortgage organizations, Joint Stock Company "Bank of Development of Kazakhstan", legal entities that were previously subsidiary banks, and is intended for grouping and current reflection of reporting elements based on accounting data by branches of banks - non-residents of the Republic of Kazakhstan.

Footnote. Paragraph 1 in the edition of the Resolution of the Board of the National Bank of the RK No. 279 dated November 28, 2016 (enters into force after the expiration of ten calendar days from the day of its first official publication); amendment in the state language was made; the Russian text remains unchanged by the Resolution of the Board of the National Bank of the RK No. 46 dated March 27, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication). Paragraph 1 in the edition of the Resolution of the Board of the National Bank of the RK No. 108 dated September 21, 2020 (enters into force from December 16, 2020); in the edition of the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of the RK No. 105 dated December 24, 2025 (enters into force from January 1, 2026).

The Chart of Accounts uses concepts provided for by the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" and international financial reporting standards.

Paragraph 2 in the edition of the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023).

The Chart of Accounts represents a scheme for grouping financial and economic operations of Level 2 banks, branches of banks - non-residents of the Republic of Kazakhstan (hereinafter - banks), mortgage organizations, and Joint Stock Company "Bank of Development of Kazakhstan" in accounting, broken down into the following classes:

first class – "Assets";

second class – "Liabilities";

third class – "Equity";

fourth class – "Income";

fifth class – "Expenses";

sixth class – "Contingent and Possible Claims and Liabilities";

seventh class – "Memorandum Accounts to the Balance Sheet".

Footnote. Paragraph 3 in the edition of the Resolution of the Board of the National Bank of the RK No. 108 dated September 21, 2020 (enters into force from December 16, 2020).

Analytical accounting is carried out according to the following criteria:

type of currency;
resident-non-resident;
form of ownership;
sectors of the economy;
types of loans;
clients, issuers of securities, correspondent banks.

Accounts of the first three classes are reflected in the balance sheet of the bank, mortgage organization, and Joint Stock Company "Bank of Development of Kazakhstan".

Accounts of the fourth and fifth classes are reflected in the income statement of the bank, mortgage organization, and Joint Stock Company "Bank of Development of Kazakhstan".

The result of the activities of the bank, mortgage organization, and Joint Stock Company "Bank of Development of Kazakhstan" for the reporting period is reflected by accounts of the third class.

The first digit of the account indicates membership in the class, the second and third digits indicate membership in the group of accounts, the fourth digit determines further detailing and clarification of the accounts of the group.

6-1. It is permitted to reflect in accounting operations in foreign currency without using accounts 1858, 1859, 1873, 1874, 2858, 2859, 2872, and 2873 in the presence of automated auxiliary accounting that allows reflecting in accounting operations with foreign currency and refined precious metals of the bank, mortgage organization, Joint Stock Company "Bank of Development of Kazakhstan" without using the aforementioned accounts.

It is permitted to reflect in accounting operations using payment cards without using account 2876 in the presence of automated auxiliary accounting that allows reflecting in accounting operations using payment cards without using the aforementioned account.

Footnote. The Standard Chart was supplemented with paragraph 6-1 in accordance with the Resolution of the Board of the National Bank of the RK No. 63 dated February 25, 2013 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 87 dated November 27, 2023 (enters into force after the expiration of ten calendar days from the day of its first official publication).

The first class "Assets" includes the following groups of accounts:


1000	Money
1010	Refined precious metals
1050	Correspondent accounts
1060	Electronic money
1100	Claims against the National Bank of the Republic of Kazakhstan
1150	National currency banknotes prior to issuance into circulation
1200	Securities measured at fair value through profit or loss
1250	Deposits placed in other banks
1300	Loans provided to other banks
1320	Excluded by the Resolution of the Board of the National Bank of the RK No. 252 dated December 22, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication).
1350	Settlements with branches
1400	Claims against clients
1450	Securities measured at fair value through other comprehensive income
1460	"Reverse Repo" operations with securities
1470	Investments in equity and subordinated debt
1480	Securities measured at amortized cost
1490	Other financial assets measured at amortized cost
1550	Settlements for payments
1600	Inventories
1610	Non-current assets held for sale
1650, 1690	Fixed assets and intangible assets
1700	Accrued income related to the receipt of remuneration
1790	Prepayment of remuneration and expenses
1810	Accrued commission income
1830	Overdue commission income
1850	Other debtors
1880	Securitized assets
1890	Claims from operations with derivative financial instruments and dealing operations.

Footnote. Paragraph 7 with amendments introduced by the Resolution of the Board of the National Bank of the RK No. 252 dated December 22, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication); with amendments introduced by the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023); No. 87 dated November 27, 2023 (enters into force after the expiration of ten calendar days from the day of its first official publication).

The second class "Liabilities" includes the following groups of accounts:


2010	Correspondent accounts
2020	Demand deposits of other banks
2030	Loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship
2040	Loans obtained from international financial organizations
2050	Loans obtained from other banks and organizations carrying out certain types of banking operations
2110	Overnight loans
2120	Time deposits
2150	Settlements with branches
2200	Liabilities to clients
2255	"Repo" operations with securities
2300	Securities issued into circulation
2400	Subordinated debts
2550	Settlements for payments
2700	Accrued expenses related to the payment of remuneration
2770	Accrued expenses for administrative and economic activities
2790	Prepayment of debt and income
2810	Accrued commission expenses
2830	Overdue commission expenses
2850	Other creditors
2880	Liabilities for securitized assets
2890	Liabilities from operations with derivative financial instruments and dealing operations.

Paragraph 8 in the edition of the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of the RK No. 105 dated December 24, 2025 (enters into force from January 1, 2026).

The third class "Equity" includes the following groups of accounts:

3000 Authorized capital and repurchased shares

3100 Additional capital

3200 Reserves (provisions) for general banking risks

3400 Dynamic reserves

3500 Reserve capital and revaluation reserves.

Footnote. Paragraph 9 in the edition of the Resolution of the Board of the National Bank of the RK No. 63 dated February 25, 2013 (enters into force after the expiration of ten calendar days from the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK No. 105 dated December 24, 2025 (enters into force from January 1, 2026).

The fourth class "Income" includes the following groups of accounts:


4050	Income related to the receipt of remuneration on correspondent accounts
4090	Other income related to the receipt of remuneration
4100	Income related to the receipt of remuneration on deposits placed in the National Bank of the Republic of Kazakhstan
4200	Income related to the receipt of remuneration on securities measured at fair value through profit or loss
4250	Income related to the receipt of remuneration on deposits placed in other banks
4300	Income from lending operations with other banks, the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, the special fund for the development of private entrepreneurship, international financial organizations
4320	Income related to the receipt of remuneration on loans and financial leasing provided to organizations carrying out certain types of banking operations, or received from organizations carrying out certain types of banking operations
4350	Income from settlements with branches
4400	Income from operations with clients
4450	Income related to the receipt of remuneration on securities measured at fair value through other comprehensive income
4465	Income from "Repo" operations with securities
4470	Income related to the receipt of remuneration on investments in equity and subordinated debt
4480	Income related to the receipt of remuneration on securities measured at amortized cost
4490	Income related to the receipt of remuneration on other financial assets measured at amortized cost
4500	Income from dealing operations
4600	Commission income
4700	Income from revaluation
4730	Income from revaluation
4850	Income from sale
4870	Income related to changes in the share of participation in the authorized capital of legal entities
4890	Income from operations with derivative financial instruments
4900	Penalties (fines, penalties)
4920	Other income
4950	Income from the restoration of reserves (provisions)
4999	Income before taxes.

Footnote. Paragraph 10 with amendments introduced by the Resolution of the Board of the National Bank of the RK No. 252 dated December 22, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication); with amendments introduced by the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023); No. 87 dated November 27, 2023 (enters into force after the expiration of ten calendar days from the day of its first official publication).

The fifth class "Expenses" includes the following groups of accounts:


5020	Expenses related to the payment of remuneration on correspondent accounts
5030	Expenses related to the payment of remuneration on loans and (or) adjustment of the cost of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship
5040	Expenses on loans obtained from international financial organizations
5050	Expenses related to the payment of remuneration on loans obtained from banks
5060	Expenses related to the payment of remuneration on loans obtained from organizations carrying out certain types of banking operations and (or) related to the adjustment of the cost of loans obtained from other banks or provided to other banks
5090	Other expenses related to the payment of remuneration
5110	Expenses related to the payment of remuneration on overnight loans
5120	Expenses related to the payment of remuneration on deposits of other banks
5150	Expenses on settlements with branches
5200	Expenses on operations with clients
5250	Expenses on "Repo" operations with securities
5300	Expenses related to the payment of remuneration on securities
5400	Expenses related to the payment of remuneration on subordinated debt
5450	Expenses for the formation of reserves (provisions)
5500	Expenses on dealing operations
5600	Commission expenses
5700	Expenses from revaluation
5720	Expenses for labor payment and mandatory deductions
5730	Expenses from revaluation
5740	General administrative expenses
5760	Taxes and other mandatory payments to the budget, except for corporate income tax
5780	Amortization charges
5850	Expenses from sale
5870	Expenses related to changes in the share of participation in the authorized capital of legal entities
5890	Expenses on operations with derivative financial instruments
5900	Penalties (fines, penalties)
5920	Other expenses
5999	Corporate income tax.

Paragraph 11 in the edition of the Resolution of the Board of the National Bank of the RK No. 81 dated September 17, 2022 (enters into force from January 1, 2023); No. 87 dated November 27, 2023 (enters into force after the expiration of ten calendar days from the day of its first official publication).

The sixth class "Contingent and Possible Claims and Liabilities" includes the following groups of accounts:


6000-6500	Accounts for letters of credit
6050-6550	Accounts for guarantees
6080-6580	Claims (liabilities) to the debtor on forfaiting operations
6100-6600	Accounts for placement of deposits and loans in the future
6130-6630	Accounts for client time deposits
6150-6650	Accounts for obtaining deposits and loans in the future
6180-6680	Possible claims (liabilities) on bills
6200-6700	Accounts for the purchase of securities and other derivative financial instruments
6300-6800	Accounts for the sale of securities and other derivative financial instruments
6400-6900	Accounts for the purchase and sale of currency values.

The seventh class "Memorandum Accounts to the Balance Sheet" includes the following groups of accounts:


7100	Memorandum accounts – assets
7200	Memorandum accounts – liabilities
7300	Memorandum accounts – other
7400	Pension assets of voluntary funded pension funds accepted for safekeeping
7500	Mortgage loans, claims on which are accepted for trust management
7600	Client assets under trust (investment) management
7630	Liabilities from trust (investment) management operations
7650	Capital
7660	Income from trust (investment) management operations
7680	Expenses from trust (investment) management operations
7700	Assets accepted for custodial storage, except for pension assets of voluntary funded pension funds
7800	Assets under an investment deposit agreement
7830	Liabilities under an investment deposit agreement
7850	Capital
7860	Income under an investment deposit agreement
7880	Expenses under an investment deposit agreement.

Footnote. Paragraph 13 with amendments introduced by the Resolution of the Board of the National Bank of the RK No. 194 dated July 26, 2013 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Chapter 2. Accounts

Paragraph 1. Assets

Footnote. Heading of Paragraph 1 in the edition of the Resolution of the Board of the National Bank of the RK No. 63 dated February 25, 2013 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Footnote. Paragraph 1 with amendments introduced by the Resolution of the Board of the National Bank of the RK No. 109 dated August 26, 2011 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 46 dated March 27, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 252 dated December 22, 2017 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 81 dated September 17, 2022 (enters into force from January 1, 2023); No. 87 dated November 27, 2023 (enters into force after the expiration of ten calendar days from the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK No. 105 dated December 24, 2025 (enters into force from January 1, 2026).


1000	Money
1001	Cash in the cash office
1002	Banknotes and coins in transit
1003	Cash in exchange points
1004	Cash in the evening cash office
1005	Cash in ATMs and electronic terminals
1006	Money in traveler's checks in transit
1007	Coins made of precious metals in the cash office
1008	Money in traveler's checks
1009	Collectible coins made of non-precious metals in the cash office
1010	Refined precious metals
1011	Refined precious metals
1012	Refined precious metals in transit
1013	Refined precious metals placed in metal accounts
1050	Correspondent accounts
1051	Correspondent account in the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts in other banks
1053	Current accounts of mortgage organizations in banks
1054	Reserves (provisions) for coverage of losses on correspondent accounts in other banks and current accounts of mortgage organizations
1055	Current accounts of banks in the National Bank of the Republic of Kazakhstan
1060	Electronic money
1061	Electronic money issued by the National Bank of the Republic of Kazakhstan
1062	Electronic money issued by banks and the National Post Operator
1100	Claims on the National Bank of the Republic of Kazakhstan
1101	Deposits in the National Bank of the Republic of Kazakhstan (overnight)
1102	Demand deposits in the National Bank of the Republic of Kazakhstan
1103	Time deposits in the National Bank of the Republic of Kazakhstan
1104	Mandatory reserves in the National Bank of the Republic of Kazakhstan
1105	Discount on deposits placed in the National Bank of the Republic of Kazakhstan
1106	Premium on deposits placed in the National Bank of the Republic of Kazakhstan
1150	National currency banknotes prior to issuance into circulation
1200	Securities measured at fair value through profit or loss
1201	Securities measured at fair value through profit or loss
1202	Overdue debt on securities measured at fair value through profit or loss
1205	Discount on purchased securities measured at fair value through profit or loss
1206	Premium on purchased securities measured at fair value through profit or loss
1208	Account for positive adjustment of fair value of securities measured at fair value through profit or loss
1209	Account for negative adjustment of fair value of securities measured at fair value through profit or loss
1250	Deposits placed in other banks
1251	Deposits placed in other banks (overnight)
1252	Demand deposits placed in other banks
1253	Short-term deposits placed in other banks (up to one month)
1254	Short-term deposits placed in other banks (up to one year)
1255	Long-term deposits placed in other banks
1256	Conditional deposits placed in other banks
1257	Overdue debt of other banks on deposits
1259	Reserves (provisions) on deposits placed in other banks
1260	Account for positive adjustment of the value of time deposits placed in other banks
1261	Account for negative adjustment of the value of time deposits placed in other banks
1262	Account for positive adjustment of the value of conditional deposits placed in other banks
1263	Account for negative adjustment of the value of conditional deposits placed in other banks
1264	Deposit serving as collateral for the obligations of a bank, mortgage organization, and the Joint Stock Company "Bank of Development of Kazakhstan"
1265	Discount on deposits placed in other banks
1266	Premium on deposits placed in other banks
1300	Loans provided to other banks
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
1305	Financial leasing to other banks
1306	Overdue debt of other banks on loans
1309	Overdue debt of other banks on financial leasing
1310	Account for positive adjustment of the value of loans provided to other banks
1311	Account for negative adjustment of the value of loans provided to other banks
1312	Discount on loans provided to other banks
1313	Premium on loans provided to other banks
1319	Reserves (provisions) on loans and financial leasing provided to other banks
1320-1331	Excluded by Resolution of the Board of the National Bank of RK No. 252 dated 22.12.2017 (enters into force after the expiration of ten calendar days from the day of its first official publication).
1332	Account for positive adjustment of fair value of loans measured at fair value through other comprehensive income;
1333	Account for negative adjustment of fair value of loans measured at fair value through other comprehensive income;
1350	Settlements with branches
1351	Settlements with the head office
1352	Settlements with local branches
1353	Settlements with foreign branches
1400	Claims on clients
1401	Overdraft loans provided to clients
1403	Accounts on clients' credit cards
1405	Discounted bills of clients
1406	Remuneration accrued by previous bill holders on discounted bills of clients
1407	Factoring to clients
1409	Overdue debt of clients on factoring
1411	Short-term loans provided to clients
1417	Long-term loans provided to clients
1420	Financial leasing to clients
1421	Overdue debt of clients on financial leasing
1422	Forfaiting to clients
1423	Overdue debt of clients on forfaiting
1424	Overdue debt of clients on loans
1425	Protested bills of clients
1426	Claims on clients for trade finance operations
1427	Overdue debt on trade finance operations
1428	Reserves (provisions) on loans and financial leasing provided to clients
1429	Other loans provided to clients
1430	Account for positive adjustment of fair value of loans provided to clients
1431	Account for negative adjustment of fair value of loans provided to clients
1432	Discount on discounted bills
1433	Premium on discounted bills
1434	Discount on loans provided to clients
1435	Premium on loans provided to clients
1445	Financial assets transferred to trusteeship
1450	Securities measured at fair value through other comprehensive income;
1451	Excluded by Resolution of the Board of the National Bank of RK No. 252 dated 22.12.2017 (enters into force after the expiration of ten calendar days from the day of its first official publication).
1452	Securities measured at fair value through other comprehensive income
1453	Discount on purchased securities measured at fair value through other comprehensive income
1454	Premium on purchased securities measured at fair value through other comprehensive income
1456	Account for positive adjustment of fair value of securities measured at fair value through other comprehensive income
1457	Account for negative adjustment of fair value of securities measured at fair value through other comprehensive income
1459	Overdue debt on securities measured at fair value through other comprehensive income
1460	"Reverse REPO" operations with securities
1461	"Reverse REPO" operations with securities
1462	Overdue debt on "reverse REPO" operations with securities
1463	Reserves (provisions) for coverage of losses on "reverse REPO" operations with securities
1470	Investments in equity and subordinated debt
1471	Investments in subsidiaries
1472	Investments in associates
1473	Investments of an Islamic bank in production and trade activities
1474	Impairment of investments in subsidiaries
1475	Investments in subordinated debt
1476	Other investments
1477	Reserves (provisions) for coverage of losses on investments in equity and subordinated debt
1480	Securities measured at amortized cost
1481	Securities measured at amortized cost
1482	Discount on securities measured at amortized cost
1483	Premium on securities measured at amortized cost
1485	Overdue debt on securities measured at amortized cost
1486	Reserves (provisions) for coverage of losses on securities measured at amortized cost
1490	Other financial assets measured at amortized cost
1491	Other financial assets measured at amortized cost
1492	Discount on other financial assets measured at amortized cost
1493	Premium on other financial assets measured at amortized cost
1494	Overdue debt on other financial assets measured at amortized cost
1495	Reserves (provisions) for coverage of losses on other financial assets measured at amortized cost
1550	Settlements on payments
1551	Settlements with other banks
1552	Settlements with clients
1553	Settlements with clients on investment deposits
1600	Inventories
1601	Unrefined precious metals
1602	Other inventories
1603	Coins made of precious metals in storage
1604	Collectible coins made of non-precious metals in storage
1610	Long-term assets held for sale
1650, 1690	Fixed assets and intangible assets
1651	Fixed assets under construction (installation)
1652	Land, buildings and structures
1653	Computer equipment
1654	Other fixed assets
1655	Fixed assets accepted in financial leasing
1656	Fixed assets intended for lease
1657	Capital expenditures on leased buildings
1658	Vehicles
1659	Intangible assets
1660	Intangible assets under creation (development)
1661	Goodwill
1662	Investment property
1692	Accumulated depreciation on buildings and structures
1693	Accumulated depreciation on computer equipment
1694	Accumulated depreciation on other fixed assets
1695	Accumulated depreciation on fixed assets received under financial leasing
1696	Accumulated depreciation on fixed assets intended for lease
1697	Accumulated depreciation on capital expenditures on leased buildings
1698	Accumulated depreciation on vehicles
1699	Accumulated depreciation on intangible assets
1700	Accrued income related to remuneration
1705	Accrued income on correspondent accounts
1710	Accrued income on deposits placed in the National Bank of the Republic of Kazakhstan
1725	Accrued income on deposits placed in other banks
1726	Overdue remuneration on deposits placed in other banks
1727	Accrued income on refined precious metals placed in metal accounts
1728	Accrued income on the deposit serving as collateral for the obligations of a bank, mortgage organization, and the Joint Stock Company "Bank of Development of Kazakhstan"
1729	Accrued income on operations with investment deposits
1730	Accrued income on loans and financial leasing provided to other banks
1731	Overdue remuneration on loans and financial leasing provided to other banks
1733-1734	Excluded by Resolution of the Board of the National Bank of RK No. 252 dated 22.12.2017 (enters into force after the expiration of ten calendar days from the day of its first official publication).
1735	Accrued income on settlements between the head office and its branches
1740	Accrued income on loans and financial leasing provided to clients
1741	Overdue remuneration on loans and financial leasing provided to clients
1744	Accrued income on securities measured at fair value through profit or loss
1745	Accrued income on securities measured at amortized cost
1746	Accrued income on securities measured at fair value through other comprehensive income
1747	Accrued income on investments in equity and subordinated debt
1748	Accrued income on "REPO" operations with securities
1749	Other overdue remuneration
1750	Overdue remuneration on securities
1752	Accrued income on discounted bills
1753	Accrued income on operations with derivative financial instruments
1755	Accrued income on financial assets transferred to trusteeship
1756	Accrued income on other operations
1757	Accrued income on other debt instruments in the "loans and receivables" category
1771	Accrued income of an Islamic bank on investment activities on lease conditions
1772	Overdue debt on investment activities on lease conditions
1790	Prepayment of remuneration and expenses
1792	Prepayment of remuneration on received loans and deposits
1793	Expenses of future periods
1799	Other prepayments
1810	Accrued commission income
1811	Accrued commission income for remittance services
1812	Accrued commission income for agency services
1813	Accrued commission income for securities trading services
1814	Accrued commission income for foreign currency trading services
1815	Accrued commission income for fiduciary services
1816	Accrued commission income for guarantee services
1817	Accrued commission income for deposit acceptance, opening and maintenance of client bank accounts
1818	Accrued other commission income
1819	Accrued commission income for professional activities in the securities market
1820	Accrued commission income for acceptance of payment documents
1821	Accrued commission income for cash services
1822	Accrued commission income for documentary settlements
1823	Accrued commission income for forfaiting services
1824	Accrued commission income for factoring services
1825	Accrued commission income for collection services
1826	Accrued commission income for trading services of refined precious metals
1827	Accrued commission income for safe-deposit services
1830	Overdue commission income
1831	Overdue commission income for remittance services
1832	Overdue commission income for agency services
1833	Overdue commission income for securities trading services
1834	Overdue commission income for foreign currency trading services
1835	Overdue commission income for fiduciary services
1836	Overdue commission income for issued guarantees services
1837	Overdue commission income for deposit acceptance, opening and maintenance of client bank accounts
1838	Overdue other commission income
1839	Overdue commission income for professional activities in the securities market
1840	Overdue commission income for acceptance of payment documents
1841	Overdue commission income for cash services
1842	Overdue commission income for documentary settlements
1843	Overdue commission income for forfaiting services
1844	Overdue commission income for factoring services
1845	Reserves (provisions) for coverage of losses on accrued and overdue commission income
1850	Other debtors
1851	Settlements on taxes and other mandatory payments to the budget
1852	Settlements with professional participants of the securities market
1853	Settlements with shareholders (on dividends)
1854	Settlements with employees
1855	Debtors on documentary settlements
1856	Debtors on capital investments
1857	Deferred tax assets
1858	Short currency position in foreign currency
1859	Counter-value of foreign currency in tenge (long currency position)
1860	Other debtors on banking activities
1861	Debtors on guarantees
1862	Guarantee deposits, security payments
1864	Claims on clients for accepted bills
1867	Other debtors on non-core activities
1870	Other transit accounts
1871	Transit accounts for transfers from individuals without opening an account
1873	Short position in refined precious metals
1874	Counter-value of refined precious metals in tenge (long position in refined precious metals)
1876	Reserves (provisions) for coverage of losses from other banking activities
1877	Reserves (provisions) for coverage of losses on debtors' debt related to banking activities
1878	Reserves (provisions) for coverage of losses on debtors' debt related to non-core activities
1879	Accrued penalty (fine, penalty)
1880	Securitized assets
1890	Claims on operations with derivative financial instruments and dealing operations
1891	Claims on futures operations
1892	Claims on forward operations
1893	Claims on options operations
1894	Claims on spot operations
1895	Claims on swap operations
1899	Claims on operations with other derivative financial instruments.

Paragraph 2. Liabilities

Footnote. The heading of paragraph 2 is in the edition of the Resolution of the Board of the National Bank of RK No. 63 dated 25.02.2013 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Footnote. Paragraph 2 with amendments introduced by the Resolutions of the Board of the National Bank of RK No. 109 dated 26.08.2011 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 194 dated 26.07.2013 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 252 dated 22.12.2017 (enters into force after the expiration of ten calendar days from the day of its first official publication); No. 81 dated 17.09.2022 (enters into force from January 1, 2023); No. 63 dated 21.08.2023 (enters into force from December 1, 2023); No. 87 dated 27.11.2023 (enters into force after the expiration of ten calendar days from the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of RK No. 105 dated 24.12.2025 (enters into force from January 1, 2026).


2010	Correspondent Accounts
2011	Correspondent Accounts of the National Bank of the Republic of Kazakhstan
2012	Correspondent Accounts of Foreign Central Banks
2013	Correspondent Accounts of Other Banks
2014	Correspondent Accounts of Organizations Carrying Out Certain Types of Banking Operations
2016	Metal Accounts of Other Banks in Refined Precious Metals
2020	Demand Deposits of Other Banks
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
2024	Overdue Debt on Demand Deposits of Other Banks
2030	Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2031	Premium on Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2032	Discount on Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2034	Short-term Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2035	Account for Positive Adjustment of the Value of a Loan Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2036	Long-term Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2037	Account for Negative Adjustment of the Value of a Loan Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2038	Overdue Debt on Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship
2040	Loans Received from International Financial Organizations
2041	Discount on Loans Received from International Financial Organizations
2042	Premium on Loans Received from International Financial Organizations
2044	Short-term Loans Received from International Financial Organizations
2045	Account for Positive Adjustment of the Value of a Loan Received from International Financial Organizations
2046	Long-term Loans Received from International Financial Organizations
2047	Account for Negative Adjustment of the Value of a Loan Received from International Financial Organizations
2048	Overdue Debt on Loans Received from International Financial Organizations
2050	Loans Received from Other Banks and Organizations Carrying Out Certain Types of Banking Operations
2051	Loans Received from the National Bank of the Republic of Kazakhstan
2052	Loans Received from Foreign Central Banks
2053	Loans Received from Other Banks with a Term of Up to One Month
2054	Loans Received from Other Banks with a Term of Up to One Year
2055	Account for Positive Adjustment of the Value of a Loan Received from Other Banks and Organizations Carrying Out Certain Types of Banking Operations
2056	Long-term Loans Received from Other Banks
2057	Financial Leasing Received from Other Banks
2058	Overdue Debt on Loans and Financial Leasing Received from Other Banks
2059	Overdue Debt on Loans and Financial Leasing Received from the National Bank of the Republic of Kazakhstan
2064	Short-term Loans Received from Organizations Carrying Out Certain Types of Banking Operations
2065	Account for Negative Adjustment of the Value of a Loan Received from Other Banks and Organizations Carrying Out Certain Types of Banking Operations
2066	Long-term Loans Received from Organizations Carrying Out Certain Types of Banking Operations
2067	Financial Leasing Received from Organizations Carrying Out Certain Types of Banking Operations
2068	Overdue Debt on Loans and Financial Leasing Received from Organizations Carrying Out Certain Types of Banking Operations
2069	Premium on Received Loans
2070	Discount on Received Loans
2110	Overnight Loans
2111	Overnight Loans Received from the National Bank of the Republic of Kazakhstan
2112	Overnight Loans Received from Foreign Central Banks
2113	Overnight Loans Received from Other Banks
2120	Time Deposits
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
2126	Time Deposits of Other Banks in Refined Precious Metals
2127	Long-term Deposits of Other Banks
2128	Account for Positive Adjustment of the Value of a Time Deposit Attracted from Other Banks
2129	Account for Negative Adjustment of the Value of a Time Deposit Attracted from Other Banks
2130	Deposit Serving as Collateral for Obligations of Other Banks
2133	Conditional Deposits of Other Banks
2135	Overdue Debt on Time Deposits of Other Banks
2136	Account for Positive Adjustment of the Value of a Conditional Deposit Attracted from Other Banks
2137	Account for Negative Adjustment of the Value of a Conditional Deposit Attracted from Other Banks
2138	Overdue Debt on Conditional Deposits of Other Banks
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
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
2141	Savings Deposits of Other Banks (More than One Year)
2143	Overdue Debt on Savings Deposits of Other Banks
2144	Time Deposits of Organizations Carrying Out Certain Types of Banking Operations
2145	Account for Positive Adjustment of the Value of a Deposit Attracted from Organizations Carrying Out Certain Types of Banking Operations
2146	Account for Negative Adjustment of the Value of a Deposit Attracted from Organizations Carrying Out Certain Types of Banking Operations
2147	Overdue Debt on Time Deposits of Organizations Carrying Out Certain Types of Banking Operations
2150	Settlements with Branches
2151	Settlements with Head Office
2152	Settlements with Local Branches
2153	Settlements with Foreign Branches
2200	Obligations to Clients
2201	State Budget Funds
2202	Uninvested Balances on Current Accounts Designed for Accounting of Client Funds Under Custodial Agreements
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
2209	Excluded by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication).
2210	Financial Assets Accepted for Trust Management
2211	Demand Deposits of Legal Entities
2212	Metal Accounts of Clients in Refined Precious Metals
2213	Short-term Deposit of an Individual Serving as Collateral for Client Obligations
2215	Short-term Deposits of Legal Entities
2216	Time Deposits of Clients in Refined Precious Metals
2217	Long-term Deposits of Legal Entities
2219	Conditional Deposits of Legal Entities
2221	Excluded by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication).
2222	Deposits of Special Purpose Subsidiary Organizations
2223	Deposit of a Legal Entity Serving as Collateral for Client Obligations
2224	Overdue Debt on Demand Deposits of Clients
2225	Overdue Debt on Other Operations with Clients
2226	Overdue Debt on Time Deposits of Clients
2227	Received Financial Leasing
2228	Instructions Not Executed on Time
2230	Overdue Debt on Received Financial Leasing
2231	Overdue Debt on Deposits of Special Purpose Subsidiary Organizations
2232	Overdue Debt on Conditional Deposits of Clients
2233	Account for Positive Adjustment of the Value of a Client's Time Deposit
2234	Account for Negative Adjustment of the Value of a Client's Time Deposit
2235	Account for Positive Adjustment of the Value of a Client's Conditional Deposit
2236	Account for Negative Adjustment of the Value of a Client's Conditional Deposit
2237	Account for Storage of Sender Instructions in Accordance with the Currency Legislation of the Republic of Kazakhstan
2238	Premium on Deposits Attracted from Clients
2239	Discount on Deposits Attracted from Clients
2241	Long-term Deposit of an Individual Serving as Collateral for Client Obligations
2242	Uninvested Balances on Current Accounts Designed for Accounting of Client Funds of a Person Performing Nominee Holder Functions, Including Based on the Relevant License of the Committee for Financial Services Regulation of the Astana International Financial Centre, Opened by Banks
2245	Investment Deposits
2255	Repurchase Agreements with Securities
2256	Obligation in the Form of Reward Received on Securities Accepted Under Reverse Repurchase Agreements
2257	Obligation to Return Securities Accepted Under Reverse Repurchase Agreements
2300	Securities Issued for Circulation
2301	Bonds Issued for Circulation
2303	Other Securities Issued for Circulation
2304	Premium on Securities Issued for Circulation
2305	Discount on Securities Issued for Circulation
2306	Redeemed Securities
2400	Subordinated Debts
2401	Subordinated Debt with a Maturity of Less than Five Years
2402	Subordinated Debt with a Maturity of More than Five Years
2403	Premium on Issued Subordinated Bonds
2404	Discount on Issued Subordinated Bonds
2405	Redeemed Subordinated Bonds
2406	Subordinated Bonds
2407	Premium on Subordinated Debt
2408	Discount on Subordinated Debt
2451	Perpetual Financial Instruments
2550	Settlements on Payments
2551	Settlements with Other Banks
2552	Settlements with Clients
2700	Accrued Expenses Related to Reward Payment
2701	Accrued Expenses on Correspondent Accounts
2702	Accrued Expenses on Demand Deposits of Other Banks
2703	Accrued Expenses on Loans Received from the Government of the Republic of Kazakhstan, Local Executive Bodies of the Republic of Kazakhstan and the National Managing Holding
2704	Accrued Expenses on Loans Received from International Financial Organizations
2705	Accrued Expenses on Loans and Financial Leasing Received from Other Banks
2706	Accrued Expenses on Loans and Financial Leasing Received from Organizations Carrying Out Certain Types of Banking Operations
2708	Accrued Expenses on Metal Accounts of Other Banks in Refined Precious Metals
2711	Accrued Expenses on Overnight Loans of Other Banks
2712	Accrued Expenses on Time 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
2715	Accrued Expenses on Settlements Between Head Office and Its Branches
2717	Accrued Expenses on Metal Accounts of Clients in Refined Precious Metals
2718	Accrued Expenses on Current Accounts of Clients
2719	Accrued Expenses on Conditional Deposits of Clients
2720	Accrued Expenses on Demand Deposits of Clients
2721	Accrued Expenses on Time Deposits of Clients
2722	Accrued Expenses on Deposits of Special Purpose Subsidiary Organizations
2723	Accrued Expenses on Deposits Serving as Collateral for Client Obligations
2725	Accrued Expenses on Repurchase Agreements with Securities
2726	Excluded by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication).
2727	Accrued Expenses on Operations with Derivative Financial Instruments
2728	Accrued Expenses on Time Deposits of Organizations Carrying Out Certain Types of Banking Operations
2729	Obligations to Pay Part of Income on Investment Deposits
2730	Accrued Expenses on Securities Issued for Circulation
2731	Accrued Expenses on Other Operations
2740	Accrued Expenses on Subordinated Debt
2741	Overdue Reward on Received Loans and Financial Leasing
2742	Overdue Reward on Demand Deposits
2743	Overdue Reward on Time Deposits
2744	Overdue Reward on Securities Issued for Circulation
2745	Accrued Expenses on Received Financial Leasing
2746	Overdue Reward on Conditional Deposits
2747	Overdue Reward on Deposits Serving as Collateral for Obligations of Other Banks and Clients
2748	Overdue Reward on Current Accounts
2749	Other Overdue Rewards
2755	Accrued Expenses on Financial Assets Accepted for Trust Management
2756	Accrued Expenses on Subordinated Bonds
2757	Accrued Expenses on Perpetual Financial Instruments
2770	Accrued Expenses on Administrative and Economic Activities
2790	Prepayment of Debt and Income
2792	Prepayment on Provided Loans
2793	Prepayment of Reward on Placed Deposits
2794	Income of Future Periods
2799	Other Prepayments
2810	Accrued Commission Expenses
2811	Accrued Commission Expenses on Remittance Services
2812	Accrued Commission Expenses on Agency Services
2813	Accrued Commission Expenses on Securities Purchase and Sale Services
2814	Accrued Commission Expenses on Foreign Currency Purchase and Sale Services
2815	Accrued Commission Expenses on Trust Services
2816	Accrued Commission Expenses on Received Guarantee Services
2817	Accrued Commission Expenses for Services on Opening and Maintaining Client Bank Accounts
2818	Accrued Other Commission Expenses
2819	Accrued Commission Expenses on Professional Activities in the Securities Market
2820	Accrued Commission Expenses on Audit and Consulting Services
2830	Overdue Commission Expenses
2831	Overdue Commission Expenses on Remittance Services
2832	Overdue Commission Expenses on Agency Services
2833	Overdue Commission Expenses on Securities Purchase and Sale Services
2834	Overdue Commission Expenses on Foreign Currency Purchase and Sale Services
2835	Overdue Commission Expenses on Trust Services
2836	Overdue Commission Expenses on Received Guarantee Services
2838	Overdue Other Commission Expenses
2839	Overdue Commission Expenses on Professional Activities in the Securities Market
2850	Other Creditors
2851	Settlements on Taxes and Other Mandatory Payments to the Budget
2852	Settlements with Professional Participants of the Securities Market
2853	Settlements with Shareholders (on Dividends)
2854	Settlements with Employees
2855	Creditors on Documentary Settlements
2856	Creditors on Capital Investments
2857	Deferred Tax Liabilities
2858	Long Currency Position in Foreign Currency
2859	Counter-value of Foreign Currency in Tenge (Short Currency Position)
2860	Other Creditors in Banking Activities
2861	Reserve for Vacation Payments
2862	Obligations Related to Custodial Activities
2863	Obligations on Preferred Shares
2864	Obligations on Acceptances
2865	Obligations on Issued Electronic Money
2866	Obligations on Client Transactions
2867	Other Creditors in Non-core Activities
2868	Provisions for Liabilities
2869	Issued Guarantees
2870	Other Transit Accounts
2871	Account for Charitable Payments
2872	Long Position in Refined Precious Metals
2873	Counter-value of Refined Precious Metals in Tenge (Short Position in Refined Precious Metals)
2874	Transit Accounts for Transfers of Individuals Without Opening an Account
2875	Reserves (Provisions) to Cover Losses on Contingent Liabilities
2876	Transit Account for Accounting of Operations Using Payment Cards
2880	Obligations on Securitizable Assets
2890	Obligations on Operations with Derivative Financial Instruments and Dealing Operations
2891	Obligations on Futures Operations
2892	Obligations on Forwards Operations
2893	Obligations on Options Operations
2894	Obligations on Spot Operations
2895	Obligations on Swaps Operations
2899	Obligations on Operations with Other Derivative Financial Instruments.

Paragraph 3. Equity

Footnote. Paragraph 3 heading in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25.02.2013 No. 63 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Footnote. Paragraph 3 with amendments introduced by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25.02.2013 No. 63; dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 No. 105 (enters into force from January 1, 2026).


3000	Authorized Capital and Redeemed Shares
3001	Authorized Capital – Ordinary Shares
3003	Redeemed Ordinary Shares
3025	Authorized Capital – Preferred Shares
3027	Redeemed Preferred Shares
3100	Additional Capital
3101	Additional Paid-in Capital
3200	Reserves (Provisions) for General Banking Risks
3400	Dynamic Reserves
3500	Reserve Capital and Revaluation Reserves
3510	Reserve Capital
3540	Revaluation Reserves of Fixed Assets
3561	Revaluation Reserves of Securities Measured at Fair Value Through Other Comprehensive Income
3562	Reserves (Provisions) to Cover Losses on Securities Measured at Fair Value Through Other Comprehensive Income
3563	Revaluation Reserves of Loans Measured at Fair Value Through Other Comprehensive Income
3564	Reserves (Provisions) to Cover Losses on Loans Measured at Fair Value Through Other Comprehensive Income
3580	Undistributed Net Profit (Uncovered Loss) of Previous Years
3589	Reserves for Other Revaluations
3599	Undistributed Net Profit (Uncovered Loss).

Paragraph 4. Income

Footnote. Paragraph 4 heading in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25.02.2013 No. 63 (enters into force upon the expiration of ten calendar days after the day of its first official publication); with amendments introduced by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication); dated 17.09.2022 No. 81 (enters into force from January 1, 2023); dated 27.11.2023 No. 87 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Footnote. Paragraph 4 with amendments introduced by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 No. 105 (enters into force from January 1, 2026).


4050	Income related to remuneration on correspondent accounts
4051	Income related to remuneration on correspondent accounts in the National Bank of the Republic of Kazakhstan
4052	Income related to remuneration on correspondent accounts in other banks
4090	Other income related to remuneration
4091	Other income related to remuneration on transactions with other banks
4100	Income related to remuneration on deposits placed in the National Bank of the Republic of Kazakhstan
4101	Income related to remuneration on overnight deposits placed in the National Bank of the Republic of Kazakhstan
4102	Income related to remuneration on demand deposits placed in the National Bank of the Republic of Kazakhstan
4103	Income related to remuneration on term deposits placed in the National Bank of the Republic of Kazakhstan
4104	Income related to remuneration on mandatory reserves in the National Bank of the Republic of Kazakhstan
4105	Income from amortization of discount on deposits placed in the National Bank of the Republic of Kazakhstan
4200	Income related to remuneration on securities measured at fair value through profit or loss
4201	Income related to remuneration on securities measured at fair value through profit or loss
4202	Income from amortization of discount on purchased securities measured at fair value through profit or loss
4250	Income related to remuneration on deposits placed in other banks
4251	Income related to remuneration on overnight deposits placed in other banks
4252	Income related to remuneration on demand deposits placed in other banks
4253	Income related to remuneration on short-term deposits placed in other banks (up to one month)
4254	Income related to remuneration on short-term deposits placed in other banks (up to one year)
4255	Income related to remuneration on long-term deposits placed in other banks
4256	Income related to remuneration on conditional deposits placed in other banks
4257	Income related to remuneration on overdue debt of other banks on deposits
4260	Income related to remuneration on refined precious metals placed in metal accounts
4261	Income in the form of positive adjustment of the cost of a term deposit placed in other banks
4262	Income in the form of positive adjustment of the cost of a conditional deposit placed in other banks
4263	Income in the form of negative adjustment of the cost of a term deposit attracted from other banks
4264	Income in the form of negative adjustment of the cost of a conditional deposit attracted from other banks
4265	Income related to remuneration on a deposit serving as collateral for the obligations of a bank, mortgage organization, and the Joint Stock Company "Bank of Development of Kazakhstan"
4266	Income from amortization of discount on deposits placed in other banks
4268	Income in the form of negative adjustment of the cost of a term deposit attracted from organizations carrying out specific types of banking operations
4269	Income related to remuneration on savings deposits placed in other banks (more than one year)
4270	Income from amortization of premium on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks, other banks, and organizations carrying out specific types of banking operations
4300	Income from borrowing transactions with other banks, the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding company for management, the special fund for the development of private entrepreneurship, and international financial organizations
4301	Income related to remuneration on overdraft loans provided to other banks
4302	Income related to remuneration on short-term loans provided to other banks
4303	Income related to remuneration on overnight loans provided to other banks
4304	Income related to remuneration on long-term loans provided to other banks
4305	Income related to remuneration on financial leasing provided to other banks
4306	Income related to remuneration on overdue debt of other banks on loans
4309	Commission remuneration on loans provided to other banks
4310	Income in the form of positive adjustment of the cost of a loan provided to other banks
4311	Income in the form of negative adjustment of the cost of a loan obtained from other banks
4312	Income in the form of adjustment of interest income recognized using the effective interest method on loans provided to other banks
4313	Income in the form of adjustment of gross carrying amount due to modification of loans provided to other banks
4314	Income in the form of adjustment of carrying amount due to modification of loans obtained from other banks, organizations carrying out specific types of banking operations, and/or adjustment of loans obtained at a non-market interest rate
4315	Income in the form of adjustment of carrying amount due to modification of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding company for management, and the special fund for the development of private entrepreneurship, and/or adjustment of loans obtained at a non-market interest rate
4316	Income in the form of adjustment of carrying amount of loans obtained from international financial organizations due to their modification and/or adjustment of loans obtained at a non-market interest rate
4317	Income in the form of adjustment of carrying amount to reflect modification of deposits accepted from clients
4320-4324	Excluded by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
4325	Income in the form of negative adjustment of the cost of a loan obtained from organizations carrying out specific types of banking operations
4326-4330	Excluded by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
4331	Income from amortization of premium on obtained loans
4350	Income from settlements with branches
4351	Income from settlements with the head office
4352	Income from settlements with local branches
4353	Income from settlements with foreign branches
4400	Income from transactions with clients
4401	Income related to remuneration on overdraft loans provided to clients
4403	Income related to remuneration on client credit cards
4405	Income related to remuneration on accepted client bills of exchange
4407	Income related to remuneration on factoring to clients
4411	Income related to remuneration on short-term loans provided to clients
4417	Income related to remuneration on long-term loans provided to clients
4420	Income related to remuneration on financial leasing provided to clients
4422	Income related to remuneration on forfeiting to clients
4424	Income related to remuneration on overdue debt of clients on loans
4426	Income related to remuneration on trade finance operations
4427	Income related to remuneration on overdue debt on trade finance operations
4428	Income related to remuneration on other loans provided to clients
4429	Commission remuneration on loans provided to clients
4430	Income in the form of positive adjustment of the cost of a loan provided to clients
4431	Income in the form of negative adjustment of the cost of a loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, international financial organizations, the national holding company for management, and the special fund for the development of private entrepreneurship
4432	Income in the form of negative adjustment of the cost of a term deposit attracted from clients
4433	Income in the form of negative adjustment of the cost of a conditional deposit attracted from clients
4434	Income in the form of adjustment of interest income recognized using the effective interest method on loans provided to clients
4440	Income from amortization of premium on deposits attracted from clients
4435	Realized income from changes in the cost of loans measured at fair value through other comprehensive income
4436	Income in the form of adjustment of gross carrying amount due to modification of loans provided to clients
4445	Income related to remuneration on financial assets transferred to trusteeship
4450	Income related to remuneration on securities measured at fair value through other comprehensive income
4452	Income related to remuneration on securities measured at fair value through other comprehensive income
4453	Income from amortization of discount on securities measured at fair value through other comprehensive income
4454	Income from amortization of premium on issued securities
4455	Income from amortization of premium on issued subordinated bonds
4456	Income from amortization of premium on subordinated debt
4458	Income in the form of adjustment of carrying amount of issued securities and/or adjustment of the cost of securities provided at a non-market interest rate
4465	Income from repurchase agreements (REPO) with securities
4466	Income from revaluation of the obligation to return securities accepted under reverse repurchase agreements
4470	Income related to remuneration on equity investments and subordinated debt
4471	Dividends received on shares of subsidiary organizations
4472	Dividends received on shares of associated organizations
4475	Income related to remuneration on investments in subordinated debt
4476	Income related to remuneration on other investments
4477	Income of an Islamic bank related to remuneration on investment activities on lease conditions
4480	Income related to remuneration on securities measured at amortized cost
4481	Income related to remuneration on securities measured at amortized cost
4482	Income from amortization of discount on securities measured at amortized cost
4490	Income related to remuneration on other financial assets measured at amortized cost
4491	Income related to remuneration on other financial assets measured at amortized cost
4492	Income from amortization of discount on other financial assets measured at amortized cost
4500	Income from dealing operations
4510	Income from purchase and sale of securities
4530	Income from purchase and sale of foreign currency
4540	Income from purchase and sale of precious metals
4560	Unrealized income from revaluation of forward operations on securities
4570	Unrealized income from revaluation of forward operations on foreign currency
4580	Unrealized income from revaluation of forward operations on refined precious metals
4590	Unrealized income from revaluation of financial futures
4591	Unrealized income from revaluation of option operations
4593	Unrealized income from revaluation of swap operations
4594	Unrealized income from revaluation of operations with other derivative financial instruments
4600	Commission income
4601	Commission income for services on transfer operations
4602	Commission income for agency services
4603	Commission income for services on purchase and sale of securities
4604	Commission income for services on purchase and sale of foreign currency
4605	Commission income for services on trust operations
4606	Commission income for services on guarantee operations
4607	Commission income for services on acceptance of deposits, opening and maintenance of client bank accounts
4608	Other commission income
4609	Commission income for professional activities in the securities market
4610	Commission income received for acceptance of payment documents
4611	Commission income for cash handling services
4612	Commission income for documentary settlements
4613	Commission income for forfeiting services
4614	Commission income for factoring services
4615	Commission income for collection services
4616	Commission income for purchase and sale of refined precious metals
4617	Commission income for safekeeping services
4618	Income for services on investment deposit operations
4619	Commission income for payment card maintenance
4700	Income from revaluation
4703	Income from revaluation of foreign currency
4704	Unrealized income from revaluation of refined precious metals
4705	Income from revaluation of tenge loans with fixation of currency equivalent of loans
4707	Income from revaluation of tenge deposits with fixation of currency equivalent of deposits
4709	Unrealized income from changes in the cost of securities measured at fair value through profit or loss
4710	Unrealized income from other revaluation
4711	Income from recovery of impairment loss on fixed assets
4712	Income from recovery of impairment loss on intangible assets
4713	Income from recovery of impairment loss on investments invested in the charter capital of other legal entities
4714	Income from recovery of impairment loss on long-term assets held for sale
4730	Realized income from revaluation
4731	Excluded by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
4732	Realized income from revaluation of refined precious metals
4733	Realized income from changes in the cost of securities measured at fair value through profit or loss and through other comprehensive income
4734	Realized income from other revaluation
4850	Income from sales
4851	Income from sale of shares of subsidiary and associated organizations
4852	Income from realization of fixed assets and intangible assets
4853	Income from realization of inventories
4854	Income from realization of long-term assets held for sale
4856	Income from realization of other investments
4870	Income related to changes in the share of participation in the charter capital of legal entities
4871	Income related to changes in the share of participation in the charter capital of subsidiary organizations
4872	Income related to changes in the share of participation in the charter capital of associated organizations
4880	Income of an Islamic bank from financing of production and trade activities
4890	Income from operations with derivative financial instruments
4891	Income from futures operations
4892	Income from forward operations
4893	Income from option operations
4895	Income from swap operations
4896	Income from operations with other derivative financial instruments
4897	Income related to remuneration on derivative financial instruments
4900	Penalty (fine, penalty fee)
4920	Other income
4921	Other income from banking activities
4922	Other income from non-core activities
4923	Income related to receipt of dividends on shares
4950	Income from recovery of reserves (provisions)
4951	Income from recovery of reserves (provisions) created for deposits placed in other banks
4952	Income from recovery of reserves (provisions) created for loans and financial leasing provided to other banks
4953	Income from recovery of reserves (provisions) created for receivables related to banking activities
4954	Income from recovery of reserves (provisions) created for securities
4955	Income from recovery of reserves (provisions) created for loans and financial leasing provided to clients
4956	Excluded by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
4957	Income from recovery of reserves (provisions) created to cover losses on accrued and overdue commission income
4958	Income from recovery of reserves (provisions) created for contingent liabilities
4959	Income from recovery of reserves (provisions) created for receivables related to non-core activities
4960	Income from recovery of reserves (provisions) created for reverse repurchase agreements (REPO) with securities
4961	Income from recovery of reserves (provisions) for other banking activities
4962	Income from recovery of reserves (provisions) for investments in subordinated debt
4963	Income from recovery of reserves (provisions) for other financial assets measured at amortized cost
4964	Income from derecognition of estimated liabilities
4999	Income before taxes.

Paragraph 5. Expenses

Footnote. Paragraph 5 heading in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25.02.2013 No. 63 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Footnote. Paragraph 5 with amendments introduced by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 26.08.2011 No. 109 (enters into force after the expiration of ten calendar days after the day of its first official publication); dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication); dated 17.09.2022 No. 81 (enters into force from January 1, 2023); Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (enters into force from January 1, 2023); dated 21.08.2023 No. 63 (enters into force from December 1, 2023); dated 27.11.2023 No. 87 (enters into force after the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 No. 105 (enters into force from January 1, 2026).

Code	Description
5020	Expenses related to the payment of remuneration on correspondent accounts
5021	Expenses related to the payment of remuneration on correspondent accounts of the National Bank of the Republic of Kazakhstan
5022	Expenses related to the payment of remuneration on correspondent accounts of foreign central banks
5023	Expenses related to the payment of remuneration on correspondent accounts of other banks
5024	Expenses related to the payment of remuneration on correspondent accounts of organizations carrying out certain types of banking operations
5026	Expenses related to the payment of remuneration on metal accounts of other banks in refined precious metals
5030	Expenses related to the payment of remuneration on loans and/or adjustment of the cost of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding management company, and the special fund for the development of private entrepreneurship
5034	Expenses related to the payment of remuneration on short-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding management company, and the special fund for the development of private entrepreneurship
5036	Expenses related to the payment of remuneration on long-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding management company, and the special fund for the development of private entrepreneurship
5037	Expenses in the form of a positive adjustment of the cost of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding management company, and the special fund for the development of private entrepreneurship
5038	Expenses related to the payment of remuneration on overdue debt on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding management company, and the special fund for the development of private entrepreneurship
5039	Expenses in the form of an adjustment of the book value in connection with the modification of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national holding management company, and the special fund for the development of private entrepreneurship
5040	Expenses on loans received from international financial organizations
5044	Expenses related to the payment of remuneration on short-term loans received from international financial organizations
5046	Expenses related to the payment of remuneration on long-term loans received from international financial organizations
5047	Expenses in the form of a positive adjustment of the cost of a loan received from international financial organizations
5048	Expenses related to the payment of remuneration on overdue debt on loans received from international financial organizations
5049	Expenses in the form of an adjustment of the book value in connection with the modification of loans received from international financial organizations
5050	Expenses related to the payment of remuneration on loans received from other banks
5051	Expenses related to the payment of remuneration on loans received from the National Bank of the Republic of Kazakhstan
5052	Expenses related to the payment of remuneration on loans received from foreign central banks
5053	Expenses related to the payment of remuneration on financial leasing received from other banks
5054	Expenses related to the payment of remuneration on short-term loans received from other banks
5055	Expenses in the form of a positive adjustment of the cost of a loan received from other banks
5056	Expenses related to the payment of remuneration on long-term loans received from other banks
5057	Expenses in the form of a negative adjustment of the cost of a loan provided to other banks
5058	Expenses related to the payment of remuneration on overdue debt on loans received from other banks
5059	Expenses related to the payment of remuneration on overdue debt on loans received from the National Bank of the Republic of Kazakhstan
5060	Expenses related to the payment of remuneration on loans received from organizations carrying out certain types of banking operations and/or related to the adjustment of the cost of loans received from other banks or provided to other banks
5063	Expenses related to the payment of remuneration on financial leasing received from organizations carrying out certain types of banking operations
5064	Expenses related to the payment of remuneration on short-term loans received from organizations carrying out certain types of banking operations
5065	Expenses in the form of a positive adjustment of the cost of a loan received from organizations carrying out certain types of banking operations
5066	Expenses related to the payment of remuneration on long-term loans received from organizations carrying out certain types of banking operations
5067	Deleted by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the date of its first official publication).
5068	Expenses related to the payment of remuneration on overdue debt on loans received from organizations carrying out certain types of banking operations
5069	Expenses on the amortization of discount on received loans
5070	Expenses in the form of an adjustment of interest income recognized by the effective interest rate method on loans provided to other banks
5071	Expenses in the form of an adjustment of the gross book value of provided loans in connection with their modification and/or in the form of an adjustment of loans provided at a non-market interest rate
5072	Expenses in the form of an adjustment of the book value in connection with the modification of loans received from other banks, organizations carrying out certain types of banking operations
5090	Other expenses related to the payment of remuneration
5091	Other expenses related to the payment of remuneration on transactions with other banks
5095	Commission remuneration on loans received from other banks
5110	Expenses related to the payment of remuneration on overnight loans
5111	Expenses related to the payment of remuneration on overnight loans of the National Bank of the Republic of Kazakhstan
5112	Expenses related to the payment of remuneration on overnight loans of foreign central banks
5113	Expenses related to the payment of remuneration on overnight loans of other banks
5120	Expenses related to the payment of remuneration on deposits of other banks
5121	Expenses related to the payment of remuneration on demand deposits of the National Bank of the Republic of Kazakhstan
5122	Expenses related to the payment of remuneration on term deposits of the National Bank of the Republic of Kazakhstan
5123	Expenses related to the payment of remuneration on demand deposits of foreign central banks
5124	Expenses related to the payment of remuneration on term deposits of foreign central banks
5125	Expenses related to the payment of remuneration on demand deposits of other banks
5126	Expenses related to the payment of remuneration on short-term deposits of other banks (up to one month)
5127	Expenses related to the payment of remuneration on short-term deposits of other banks (up to one year)
5128	Expenses related to the payment of remuneration on long-term deposits of other banks
5129	Expenses related to the payment of remuneration on overdue debt on deposits attracted from other banks
5130	Expenses related to the payment of remuneration on a deposit serving as collateral for the obligations of other banks
5133	Expenses related to the payment of remuneration on conditional deposits of other banks
5134	Expenses in the form of a negative adjustment of the cost of a term deposit placed in other banks
5135	Expenses in the form of a negative adjustment of the cost of a conditional deposit placed in other banks
5136	Expenses in the form of a positive adjustment of the cost of a term deposit attracted from other banks
5137	Expenses in the form of a positive adjustment of the cost of a conditional deposit attracted from other banks
5138	Expenses on the amortization of 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
5140	Expenses on the amortization of premium on deposits placed in the National Bank of the Republic of Kazakhstan
5141	Expenses on the amortization of premium on deposits placed in other banks
5142	Expenses in the form of a positive adjustment of the cost of a term deposit attracted from organizations carrying out certain types of banking operations
5143	Expenses related to the payment of remuneration on deposits of organizations carrying out certain types of banking operations
5144	Expenses related to the payment of remuneration on overdue debt on deposits attracted from organizations carrying out certain types of banking operations
5145	Expenses in the form of an adjustment of the book value for the purpose of reflecting the modification of deposits accepted from clients
5150	Expenses on settlements with branches
5151	Expenses on settlements with the head office
5152	Expenses on settlements with local branches
5153	Expenses on settlements with foreign branches
5200	Expenses on transactions with clients
5201	Expenses related to the payment of remuneration on state budget funds
5203	Expenses related to the payment of remuneration on clients' current accounts
5204	Expenses related to the payment of remuneration on financial assets accepted for trust management
5211	Expenses related to the payment of remuneration on clients' demand deposits
5212	Expenses related to the payment of remuneration on clients' metal accounts in refined precious metals
5215	Expenses related to the payment of remuneration on clients' short-term deposits
5216	Expenses related to the payment of remuneration on clients' term deposits in refined precious metals
5217	Expenses related to the payment of remuneration on clients' long-term deposits
5219	Expenses related to the payment of remuneration on clients' conditional deposits
5221	Deleted by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the date of its first official publication).
5222	Expenses related to the payment of remuneration on deposits of subsidiary special purpose organizations
5223	Expenses related to the payment of remuneration on a deposit serving as collateral for the obligations of clients
5224	Expenses related to the payment of remuneration on overdue debt on clients' demand deposits
5225	Expenses related to the payment of remuneration on overdue debt on other transactions with clients
5226	Expenses related to the payment of remuneration on overdue debt on clients' term deposits
5227	Expenses related to the payment of remuneration on received financial leasing
5228	Expenses related to the payment of remuneration on instructions not executed on time
5230	Commission remuneration on accepted deposits
5232	Expenses in the form of a negative adjustment of the cost of a loan provided to clients
5233	Expenses in the form of a positive adjustment of the cost of a term deposit attracted from clients
5234	Expenses in the form of a positive adjustment of the cost of a conditional deposit attracted from clients
5235	Expenses on the amortization of premium on accounted bills
5236	Expenses on the amortization of discount on deposits attracted from clients
5237	Realized expenses from the change in the cost of loans accounted for at fair value through other comprehensive income
5238	Expenses on the payment of part of the income on an investment deposit
5240	Expenses in the form of an adjustment of interest income recognized by the effective interest rate method on loans provided to clients
5241	Expenses in the form of an adjustment of the gross book value in connection with the modification of loans provided to clients, and/or in the form of an adjustment of loans provided at a non-market interest rate
5250	Expenses on "REPO" transactions with securities
5260	Expenses from the revaluation of the obligation to return securities accepted under "reverse REPO" transactions
5300	Expenses related to the payment of remuneration on securities
5301	Expenses related to the payment of remuneration on bonds issued for circulation
5303	Expenses related to the payment of remuneration on other securities issued for circulation
5305	Expenses on the amortization of premium on purchased securities accounted for at fair value through profit or loss
5306	Expenses on the amortization of premium on securities accounted for at fair value through other comprehensive income
5307	Expenses on the amortization of discount on securities issued for circulation
5308	Expenses on the amortization of premium on securities accounted for at amortized cost
5309	Expenses on the amortization of premium on other financial assets accounted for at amortized cost
5311	Expenses in the form of an adjustment of the book value of securities accounted for at amortized cost, and/or in the form of an adjustment of the cost of securities provided at a non-market interest rate
5400	Expenses related to the payment of remuneration on subordinated debt
5401	Expenses related to the payment of remuneration on subordinated debt with a maturity of less than five years
5402	Expenses related to the payment of remuneration on subordinated debt with a maturity of more than five years
5403	Expenses on the amortization of discount on subordinated debt
5404	Expenses on the amortization of discount on issued subordinated bonds
5406	Expenses related to the payment of remuneration on subordinated bonds
5407	Expenses related to the payment of remuneration on perpetual financial instruments
5450	Appropriations for provisions
5451	Appropriations for reserves (provisions) on deposits placed in other banks
5452	Appropriations for reserves (provisions) on loans and financial leasing provided to other banks
5453	Appropriations for reserves (provisions) on accounts receivable related to banking activities
5455	Appropriations for reserves (provisions) on loans and financial leasing provided to clients
5457	Appropriations for reserves (provisions) to cover losses on accrued and overdue commission income
5459	Appropriations for reserves (provisions) on accounts receivable not related to core activities
5464	Appropriations for reserves (provisions) on securities
5465	Appropriations for reserves (provisions) on conditional obligations
5466	Deleted by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the date of its first official publication).
5468	Appropriations for the creation of estimated liabilities
5469	Appropriations for reserves (provisions) to cover losses on "reverse REPO" transactions with securities
5500	Expenses on dealing operations
5510	Expenses on the purchase and sale of securities
5530	Expenses on the purchase and sale of foreign currency
5540	Expenses on the purchase and sale of precious metals
5560	Unrealized expense from the revaluation of forward transactions with securities
5570	Unrealized expense from the revaluation of forward transactions with foreign currency
5580	Unrealized expense from the revaluation of forward transactions with refined precious metals
5590	Unrealized expense from the revaluation of financial futures
5591	Unrealized expense from the revaluation of option transactions
5593	Unrealized expense from the revaluation of swap transactions
5594	Unrealized expense from the revaluation of transactions with other derivative financial instruments
5600	Commission expenses
5601	Commission expenses on received services for transfer operations
5602	Commission expenses on received agency services
5603	Commission expenses on received services for the purchase and sale of securities
5604	Commission expenses on received services for the purchase and sale of foreign currency
5605	Commission expenses on received services for trust operations
5606	Commission expenses on received services for guarantees
5607	Commission expenses for services for opening and maintaining clients' bank accounts
5608	Other commission expenses
5609	Commission expenses on professional activities in the securities market
5610	Commission expenses on documentary settlements
5611	Commission expenses for services for cash operations
5700	Expenses from revaluation
5703	Expenses from the revaluation of foreign currency
5704	Unrealized expense from the revaluation of refined precious metals
5705	Expense from the revaluation of loans in tenge with fixation of the currency equivalent of loans
5708	Expense from the revaluation of deposits in tenge with fixation of the currency equivalent of deposits
5709	Unrealized expense from the change in the cost of securities accounted for at fair value through profit or loss
5710	Unrealized expense from other revaluation
5711	Expenses from the impairment of fixed assets
5712	Expenses from the impairment of intangible assets
5713	Expenses from the impairment of investments in the charter capital of other legal entities
5714	Expenses from the impairment of goodwill
5715	Expenses from the impairment of long-term assets intended for sale
5720	Expenses on labor and mandatory deductions
5721	Expenses on labor
5722	Social deductions, deductions for mandatory social medical insurance, and mandatory pension contributions by the employer
5729	Other payments
5730	Expenses from revaluation
5731	Deleted by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the date of its first official publication).
5732	Realized expenses from the revaluation of refined precious metals
5733	Realized expenses from the change in the cost of securities accounted for at fair value through profit or loss and through other comprehensive income
5734	Realized expenses from other revaluation
5740	General administrative expenses
5741	Transportation expenses
5742	Administrative expenses
5743	Collection expenses
5744	Repair expenses
5745	Advertising expenses
5746	Security and alarm expenses
5747	Representative expenses
5748	Other general administrative expenses
5749	Business trip expenses
5750	Audit and consulting service expenses
5752	Insurance expenses
5753	Communication service expenses
5754	Expenses in the form of payments, fees, contributions to special funds, including to the Joint Stock Company "Kazakhstan Deposit Insurance Agency", to the guarantee fund of the Joint Stock Company "Development Fund 'Damu'"
5760	Taxes and other mandatory payments to the budget, except for corporate income tax
5761	Value added tax
5763	Social tax
5764	Land tax
5765	Tax on legal entities' property
5766	Tax on transport vehicles
5767	Auction fee
5768	Other taxes and mandatory payments to the budget
5780	Amortization charges
5781	Amortization charges on buildings and structures
5782	Amortization charges on computer equipment
5783	Amortization charges on other fixed assets
5784	Amortization charges on fixed assets received under financial leasing
5785	Amortization charges on fixed assets intended for lease
5786	Amortization charges on capital expenditures on leased buildings
5787	Amortization charges on transport vehicles
5788	Amortization charges on intangible assets
5850	Expenses from sales
5851	Expenses from the sale of shares of subsidiary and associated organizations
5852	Expenses from the disposal of fixed assets and intangible assets
5853	Expenses from the gratuitous transfer of fixed assets and intangible assets
5854	Expenses from the disposal of inventories
5856	Expenses from the disposal of other investments
5857	Expenses from the disposal of long-term assets intended for sale
5870	Expenses related to the change in the share of participation in the charter capital of legal entities
5871	Expenses related to the change in the share of participation in the charter capital of subsidiary organizations
5872	Expenses related to the change in the share of participation in the charter capital of associated organizations
5890	Expenses on transactions with derivative financial instruments
5891	Expenses on futures transactions
5892	Expenses on forward transactions
5893	Expenses on option transactions
5895	Expenses on swap transactions
5896	Expenses on transactions with other derivative financial instruments
5897	Expenses related to the payment of remuneration on derivative financial instruments
5900	Penalty (fine, penalty)
5920	Other expenses
5921	Other expenses from banking activities
5922	Other expenses from non-core activities
5923	Rental expenses
5924	Expenses from acceptances
5925	Expenses on received guarantees
5926	Expenses on preferred shares
5999	Corporate income tax.

Paragraph 6. Contingent and Possible Claims and Obligations

Footnote. The title of Paragraph 6 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25.02.2013 No. 63 (enters into force after the expiration of ten calendar days from the date of its first official publication).|


6000	Accounts for Letters of Credit
6005	Potential claims on issued uncovered letters of credit
6010	Potential claims on confirmed uncovered letters of credit
6020	Potential claims on issued covered letters of credit
6025	Potential claims on confirmed covered letters of credit
6030	Potential claims of the beneficiary bank on uncovered letters of credit
6040	Potential claims of the reimbursing bank against the issuing bank
6050	Accounts for Guarantees
6055	Potential claims on issued or confirmed guarantees
6075	Potential claims on accepted guarantees
6080	Claims against the debtor on forfaiting operations
6100	Accounts for placement of deposits and loans in the future
6105	Future claims on placed deposits
6125	Contingent claims on irrevocable loans to be provided in the future
6126	Contingent claims on revocable loans to be provided in the future
6130	Client fixed deposits
6150	Accounts for receiving deposits and loans in the future
6155	Contingent claims on receiving deposits in the future
6175	Contingent claims on receiving loans in the future
6177	Contingent claims on provided loans
6180	Potential claims on bills of exchange
6200	Accounts for acquisition of securities and other derivative financial instruments
6205	Contingent claims on purchase of securities
6210	Contingent claims on futures operations
6225	Contingent claims on acquired option operations - "call/put"
6230	Acquired agreement on future remuneration - counter-account
6240	Interest rate swap
6300	Accounts for sale of securities and other derivative financial instruments
6305	Contingent claims on sale of securities
6325	Contingent claims on sold option operations - "call/put" - counter-account
6330	Realized agreement on future remuneration
6350	Contingent claims on other derivative financial instruments
6400	Accounts for purchase and sale of currency values
6405	Contingent claims on purchase and sale of foreign currency
6415	Contingent claims on purchase and sale of refined precious metals
6500	Accounts for Letters of Credit
6505	Potential liabilities on issued uncovered letters of credit
6510	Potential liabilities on confirmed uncovered letters of credit
6520	Potential liabilities on issued covered letters of credit
6525	Potential liabilities on confirmed covered letters of credit
6530	Potential liabilities of the beneficiary bank on uncovered letters of credit
6540	Potential liabilities for reimbursement
6550	Accounts for Guarantees
6555	Potential liabilities on issued or confirmed guarantees
6575	Potential reduction of claims on accepted guarantees
6580	Liabilities on forfaiting operations
6600	Accounts for placement of deposits and loans in the future
6605	Contingent liabilities on placement of deposits in the future
6625	Contingent liabilities on irrevocable loans to be provided in the future
6626	Contingent liabilities on revocable loans to be provided in the future
6630	Liabilities on client fixed deposits
6650	Accounts for receiving deposits and loans in the future
6655	Future liabilities on received deposits
6675	Future liabilities on received loans
6677	Contingent liabilities on provided loans
6680	Potential liabilities on bills of exchange
6700	Accounts for acquisition of securities and other derivative financial instruments
6705	Contingent liabilities on purchase of securities
6710	Contingent liabilities on futures operations
6725	Contingent liabilities on acquired option operations - "call/put" - counter-account
6730	Acquired agreement on future remuneration
6740	Interest rate swap
6800	Accounts for sale of securities and other derivative financial instruments
6805	Contingent liabilities on sale of securities
6825	Contingent liabilities on sold option operations - "call/put"
6830	Realized agreement on future remuneration - counter-account
6850	Contingent liabilities on other derivative financial instruments
6900	Accounts for purchase and sale of currency values
6905	Contingent liabilities on purchase and sale of foreign currency
6915	Contingent liabilities on purchase and sale of refined precious metals
6996	Position on transactions with other assets
6997	Position on transactions with securities
6998	Position on transactions with refined precious metals
6999	Position on transactions with foreign currency.

Paragraph 7. Memorandum Accounts to the Balance Sheet

Footnote. Paragraph 7 heading in the edition of the Resolution of the Board of the National Bank of the RK of 25.02.2013 No. 63 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Footnote. Paragraph 7 with amendments introduced by the Resolutions of the Board of the National Bank of the RK of 25.02.2013 No. 63 (enters into force from 01.12.2013); of 26.07.2013 No. 194 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 27.03.2017 No. 46 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK of 24.12.2025 No. 105 (enters into force from January 1, 2026).


7100	Memorial accounts - assets
7110	Buildings, machinery, equipment, transport and other means transferred for lease
7115	Fixed assets sold with installment payment
7150	Documents and valuables for foreign operations sent for collection
7160	Property transferred as security (collateral) for obligations
7200	Memorial accounts - liabilities
7220	Buildings, machinery, equipment, transport and other means accepted for operating lease
7240	Documents and valuables accepted for collection
7250	Property accepted as security (collateral) for client obligations
7260	Other client assets not meeting IFRS recognition criteria
7300	Memorial accounts - other
7303	Payment documents not paid on time
7320	Securitized assets
7321	Credit lines opened by foreign states and foreign banks for organizations of the Republic of Kazakhstan
7330	Loans serviced based on agency agreements
7331	Accrued remuneration on agency loans
7339	Various valuables and documents
7342	Various valuables and documents sent and issued for reporting
7345	Precious metals in storage
7360	Shares and other client securities
7363	Client assets under custodial service
7400	Pension assets of voluntary accumulation pension funds accepted for storage
7401	Short-term state securities of the Republic of Kazakhstan
7403	Long-term state 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
7406	Deposits in other banks
7407	Other pension assets
7408	Accrued remuneration (coupon, discount/premium) on short-term state securities of the Republic of Kazakhstan into which pension assets are placed
7409	Accrued remuneration (coupon, discount/premium) on long-term state 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
7412	Accrued remuneration on deposits in other banks into which pension assets are placed
7413	Accrued remuneration on other financial assets into which pension assets are placed
7414	Liabilities of voluntary accumulation pension funds on transactions with securities into which pension assets are placed
7416	"Reverse REPO" operations with securities into which pension assets are placed
7500	Loans, claims on which are accepted for trust management
7535	Loans, claims on which are accepted for trust management
7536	Overdue loans, claims on which are accepted for trust management
7542	Accrued remuneration on loans, claims on which are accepted for trust management
7543	Penalty (fine, penalty) on loans, claims on which are accepted for trust management
7544	Overdue remuneration on loans, claims on which are accepted for trust management
7600	Client assets under trust (investment) management
7601	Money
7602	Refined precious metals
7604	Placed deposits
7610	Remuneration
7611	Other claims
7630	Liabilities on trust (investment) management operations
7631	Accounts payable
7632	Other liabilities
7650	Capital
7651	Capital
7660	Income from trust (investment) management operations
7661	Receipt of assets from client
7662	Income in the form of remuneration
7663	Income from sale and purchase of assets
7664	Realized income from revaluation of assets at fair value
7665	Realized income from exchange rate differences
7666	Unrealized income from revaluation of assets at fair value
7667	Unrealized income from exchange rate differences
7668	Other income
7680	Expenses on trust (investment) management operations
7681	Withdrawal of client assets
7682	Expenses on payment of commission remuneration
7683	Expenses from sale and purchase of assets
7684	Realized expenses from revaluation of assets at fair value
7685	Realized expenses from exchange rate differences
7686	Unrealized expenses from revaluation of assets at fair value
7687	Unrealized expenses from exchange rate differences
7688	Other expenses
7700	Assets accepted for custodial storage, except for pension assets of voluntary accumulation pension funds
7701	Securities
7702	Deposits in other banks
7703	Refined precious metals
7704	"Reverse REPO" operations
7705	"REPO" operations
7706	Derivative financial instruments
7707	Equity investments
7708	Investments in buildings, machinery, equipment, transport and other fixed assets
7709	Other assets
7710	Dividends
7711	Remuneration
7712	Remuneration accrued by previous holder of securities
7713	Other claims
7800	Assets under investment deposit agreement
7801	Account for bank's accounting of client money
7802	Refined precious metals
7803	Deposits in other banks
7804	Islamic securities
7805	Participation shares
7806	Claims on trade finance operations
7807	Remuneration
7808	Inventory
7809	Buildings, machinery, equipment, transport and other means
7810	Under construction (installation) fixed assets
7811	Claims on assets transferred to lease (rental)
7812	Accrued income from lease
7813	Reserves (provisions) for covering losses
7820	Other claims
7830	Liabilities under investment deposit agreement
7831	Liabilities on investment deposits
7832	Income of future periods
7833	Accrued expenses on investment deposits
7834	Remuneration for management of investment deposit
7835	Other liabilities
7850	Capital
7851	Capital
7860	Income under investment deposit agreement
7862	Income in the form of remuneration
7863	Income from sale and purchase of assets
7864	Income from participation in the authorized capital of a legal entity
7865	Income on amortization of discount
7866	Income from restoration of reserves (provisions)
7867	Income from exchange rate differences
7868	Income from revaluation of assets at fair value
7869	Income in the form of lease (rental) payments
7870	Income on trade finance operations
7871	Other income
7880	Expenses under investment deposit agreement
7881	Expenses related to payment of remuneration on investment deposit
7882	Expenses on payment of commission remuneration
7883	Expenses from sale and purchase of assets
7884	Expenses on amortization of premium
7886	Expenses on exchange rate differences
7887	Expenses from revaluation of assets at fair value
7888	Depreciation charges on fixed assets
7889	Losses from asset impairment
7890	Other expenses.

Chapter 3. Description of Accounts

Footnote. Heading in the edition of the Resolution of the Board of the National Bank of the RK of 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 1. Balance Sheet Accounts

Footnote. Paragraph 1 heading in the edition of the Resolution of the Board of the National Bank of the RK of 26.07.2013 No. 194 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Footnote. Paragraph 1 with amendments introduced by the Resolutions of the Board of the National Bank of the RK of 26.08.2011 No. 109 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 25.02.2013 No. 63 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 26.07.2013 No. 194 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 27.03.2017 No. 46 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication); of 17.09.2022 No. 81 (enters into force from January 1, 2023); of 21.08.2023 No. 63 (enters into force from December 1, 2023); in the edition of the Resolution of the Board of the National Bank of the RK of 27.11.2023 No. 87 (enters into force after the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK of 24.12.2025 No. 105 (enters into force from January 1, 2026).

Cash in the cash desk (active).

Purpose of the account: Accounting for amounts of cash held in the cash desk.

Debit of the account records amounts of cash received into the cash desk.

Credit of the account records the write-off of amounts of cash issued from the cash desk.

Banknotes and coins in transit (active).

Purpose of the account: Accounting for amounts of banknotes and coins sent to other banks or from one branch of a bank and mortgage organization to another.

Debit of the account records amounts of banknotes and coins sent to another bank or from one branch of a bank and mortgage organization to another.

Credit of the account records the write-off of amounts of sent banknotes and coins after receipt from the recipient of confirmation of receipt of cash.

Cash in exchange points (active).

Purpose of the account: Accounting for amounts of cash issued by the bank on account to employees of its exchange points.

Debit of the account records amounts of cash issued by the bank on account to an employee of its exchange point.

Credit of the account records the write-off of amounts of previously issued cash upon their sale by the employee of the bank's exchange point according to his report or their return to the cash desk of the bank and mortgage organization.

Cash in the evening cash desk (active).

Purpose of the account: Accounting for amounts of cash issued by the bank and mortgage organization on account to employees of their evening cash desks.

Debit of the account records amounts of cash issued by the bank and mortgage organization on account to an employee of their evening cash desk, as well as amounts of cash received from operations performed by the evening cash desk.

Credit of the account records the write-off of amounts of previously issued cash upon their issuance for operations performed by the evening cash desk according to the report of the evening cash desk employee or their return to the cash desk of the bank and mortgage organization.

Cash in ATMs and electronic terminals (active).

Purpose of the account: Accounting for amounts of cash held in ATMs and electronic terminals.

Debit of the account records amounts of cash loaded into ATMs and electronic terminals.

Credit of the account records the write-off of amounts of cash issued from ATMs and withdrawn from electronic terminals.

Money in traveler's checks in transit (active).

Purpose of the account: Accounting for amounts of money held in traveler's checks sent from one branch of a bank and mortgage organization to another branch, or to the issuer of traveler's checks to obtain the value expressed in the checks.

Debit of the account records amounts of money held in traveler's checks sent from one branch of a bank and mortgage organization to another branch, or to the issuer of traveler's checks to obtain the value expressed in the checks.

Credit of the account records the write-off of amounts of sent money held in traveler's checks after receipt from the recipient of confirmation of receipt of traveler's checks.

Coins made of precious metals in the cash desk (active).

Purpose of the account: Accounting for amounts of coins made of precious metals held in the cash desk. These coins are initially accounted for at acquisition cost, with subsequent accounting at fair value.

Debit of the account records the amount of coins made of precious metals received into the cash desk.

Credit of the account records the write-off of amounts of coins made of precious metals issued from the cash desk upon their sale or gift to third parties.

Money in traveler's checks (active).

Purpose of the account: Accounting for amounts of money held in traveler's checks.

Debit of the account records the amount of money held in traveler's checks.

Credit of the account records the write-off of amounts of money held in traveler's checks upon issuance (sale) of these checks to the check holder.

Collectible coins made of non-precious metals in the cash desk (active).

Purpose of the account: Accounting for amounts of collectible coins made of non-precious metals held in the cash desk. These coins are accounted for at acquisition cost.

Debit of the account records the amount of collectible coins made of non-precious metals received into the cash desk.

Credit of the account records the write-off of amounts of collectible coins made of non-precious metals issued from the cash desk upon their sale or gift to third parties.

Refined precious metals (active).

Purpose of the account: Accounting for the cost of refined precious metals.

Debit of the account records the cost of refined precious metals.

Credit of the account records the write-off of the cost of refined precious metals upon their removal from the balance sheet.

Refined precious metals in transit (active).

Purpose of the account: Accounting for the cost of refined precious metals in transit.

Debit of the account records the cost of refined precious metals in transit.

Credit of the account records the write-off of the cost of refined precious metals after receipt from the recipient of confirmation of receipt of refined precious metals or an advance report.

Refined precious metals placed on metal accounts (active).

Purpose of the account: Accounting for the cost of refined precious metals placed on metal accounts.

Debit of the account records the cost of refined precious metals placed on metal accounts.

Credit of the account records the write-off of the cost of refined precious metals placed on metal accounts upon their return.

Correspondent account in the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts of money in the correspondent account opened in the National Bank of the Republic of Kazakhstan.

Debit of the account records amounts of money received into the correspondent account opened in the National Bank of the Republic of Kazakhstan.

Credit of the account records the write-off of amounts of money from the correspondent account opened in the National Bank of the Republic of Kazakhstan.

Correspondent accounts in other banks (active).

Purpose of the account: Accounting for amounts of money in correspondent accounts opened in correspondent banks and organizations carrying out certain types of banking operations.

Debit of the account records amounts of money received into the correspondent account opened in the correspondent bank and organizations carrying out certain types of banking operations.

Credit of the account records the write-off of amounts of money from the correspondent account opened in the correspondent bank and organizations carrying out certain types of banking operations.

Current accounts of mortgage organizations in banks (active).

Purpose of the account: Accounting for amounts of money in current accounts of mortgage organizations opened in banks.

Debit of the account records amounts of money received into the current account of a mortgage organization opened in a bank.

Credit of the account records the write-off of amounts of money from the current account of a mortgage organization opened in a bank.

Reserves (provisions) for covering losses on correspondent accounts in other banks and current accounts of mortgage organizations (contra-active).

Purpose of the account: Accounting for amounts of reserves (provisions) for covering losses on correspondent accounts opened in other banks, current accounts of mortgage organizations.

Debit of the account records the amount of reserves (provisions) for covering losses on correspondent accounts opened in other banks, current accounts of mortgage organizations.

Credit of the account records the write-off of amounts of reserves (provisions) for covering losses on correspondent accounts opened in other banks, current accounts of mortgage organizations upon their cancellation or write-off from the balance sheet.

Current accounts of banks in the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts of money in current accounts of banks opened in the National Bank of the Republic of Kazakhstan.

Debit of the account records amounts of money received into the current account of a bank opened in the National Bank of the Republic of Kazakhstan.

Credit of the account records the write-off of amounts of money from the current account of a bank opened in the National Bank of the Republic of Kazakhstan.

Electronic money issued by the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan.

Debit of the account records amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan.

For the credit of the account, amounts of purchased electronic money issued by the National Bank of the Republic of Kazakhstan are written off.

Electronic money issued by banks and the National Postal Operator (active).

Purpose of the account: Accounting for amounts of purchased electronic money issued by banks.

Debit entries to the account include amounts of purchased electronic money issued by banks.

Credit entries to the account involve the write-off of amounts of purchased electronic money issued by banks.

Deposits at the National Bank of the Republic of Kazakhstan (overnight) (active).

Purpose of the account: Accounting for amounts of deposits placed at the National Bank of the Republic of Kazakhstan for one night following a working day.

Debit entries to the account include amounts of deposits placed at the National Bank of the Republic of Kazakhstan for one night following a working day.

Credit entries to the account involve the write-off of amounts of placed deposits upon their return.

Demand deposits at the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts of demand deposits placed at the National Bank of the Republic of Kazakhstan.

Debit entries to the account include amounts of demand deposits placed at the National Bank of the Republic of Kazakhstan.

Credit entries to the account involve the write-off of amounts of placed demand deposits upon their return.

Time deposits at the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts of time deposits placed at the National Bank of the Republic of Kazakhstan.

Debit entries to the account include amounts of time deposits placed at the National Bank of the Republic of Kazakhstan.

Credit entries to the account involve the write-off of amounts of placed time deposits upon their return.

Mandatory reserves at the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts of money reserved at the National Bank of the Republic of Kazakhstan.

Debit entries to the account include amounts of money reserved at the National Bank of the Republic of Kazakhstan.

Credit entries to the account involve the write-off of amounts of reserved money upon their return.

Discount on deposits placed at the National Bank of the Republic of Kazakhstan (contra).

Purpose of the account: Accounting for amounts exceeding the repayment amount of money for deposits placed at the National Bank of the Republic of Kazakhstan over the amount of actually placed money for deposits (discount).

Credit entries to the account include the amount of excess of the repayment amount of money for a deposit over the amount of actually placed money for the deposit (discount).

Debit entries to the account include the amortization of the discount on placed deposits in correspondence with balance sheet account No. 4105 and the write-off of the unamortized discount upon derecognition.

Premium on deposits placed at the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for amounts exceeding the amount of actually placed money for deposits (including transaction costs) over the repayment amount of money for deposits placed at the National Bank of the Republic of Kazakhstan (premium).

Debit entries to the account include the amount of excess of the amount of actually placed money for a deposit (including transaction costs) over the repayment amount of money for the deposit (premium).

Credit entries to the account include the amortization of the premium on placed deposits in correspondence with balance sheet account No. 5140 and the write-off of the unamortized premium upon derecognition.

National currency banknotes prior to issuance into circulation (active).

Purpose of the account: Accounting for the nominal value of national currency banknotes prior to issuance into circulation, acquired (received) from the National Bank of the Republic of Kazakhstan.

Debit entries to the account include the nominal value of national currency banknotes prior to issuance into circulation, acquired (received) from the National Bank of the Republic of Kazakhstan.

Credit entries to the account involve the write-off of the nominal value of national currency banknotes upon their crediting to the corresponding accounts of group 1000 after the National Bank of the Republic of Kazakhstan issues national currency banknotes into circulation.

Securities measured at fair value through profit or loss (active).

Purpose of the account: Accounting for the cost of securities measured at fair value through profit or loss.

Debit entries to the account include the cost of securities measured at fair value through profit or loss.

Credit entries to the account involve the write-off of the cost of acquired securities upon their sale, as well as transferring their cost to balance sheet account No. 1202 or reclassifying securities into another category.

Overdue receivables on securities measured at fair value through profit or loss (active).

Purpose of the account: Accounting for amounts of overdue receivables on securities measured at fair value through profit or loss.

Debit entries to the account include amounts of overdue receivables on securities measured at fair value through profit or loss.

Credit entries to the account involve the write-off of amounts of overdue receivables on securities measured at fair value through profit or loss upon their sale, redemption, or write-off from the balance sheet.

Discount on acquired securities measured at fair value through profit or loss (contra).

Purpose of the account: Accounting for amounts of discount in the form of the excess of the nominal value of securities measured at fair value through profit or loss over their acquisition cost, amounts of adjustment related to the acquisition of securities at a non-market interest rate, and amounts of adjustment of gross book value upon modification.

Credit entries to the account include the amount of discount in the form of the excess of the nominal value of securities measured at fair value through profit or loss over their acquisition cost, the amount of adjustment related to the acquisition of securities at a non-market interest rate, and the amount of adjustment of gross book value upon modification.

Debit entries to the account include the amortization and/or write-off of the discount on acquired securities measured at fair value through profit or loss.

Premium on acquired securities measured at fair value through profit or loss (active).

Purpose of the account: Accounting for amounts of premium in the form of the excess of the acquisition cost of securities measured at fair value through profit or loss over their nominal value, amounts of adjustment related to the acquisition of securities at a non-market interest rate, and amounts of adjustment of gross book value upon modification.

Debit entries to the account include the amount of premium in the form of the excess of the acquisition cost of securities measured at fair value through profit or loss over their nominal value, the amount of adjustment related to the acquisition of securities at a non-market interest rate, and the amount of adjustment of gross book value upon modification.

Credit entries to the account include the amortization and/or write-off of the premium on acquired securities measured at fair value through profit or loss.

Account for positive adjustment of fair value of securities measured at fair value through profit or loss (active).

Purpose of the account: Accounting for amounts of unrealized income from revaluation of the cost of securities measured at fair value through profit or loss.

Debit entries to the account include the amount of unrealized income from the increase in fair value of securities.

Credit entries to the account involve the write-off of amounts of positive adjustment of fair value of securities upon their redemption, sale, or write-off from the balance sheet.

Account for negative adjustment of fair value of securities measured at fair value through profit or loss (contra).

Purpose of the account: Accounting for amounts of expenses from revaluation of the cost of securities measured at fair value through profit or loss.

Credit entries to the account include the amount of unrealized expenses from the decrease in fair value of securities measured at fair value through profit or loss.

Debit entries to the account involve the write-off of amounts of negative adjustment of fair value of securities measured at fair value through profit or loss when offsetting this amount against balance sheet account No. 1208 upon the sale of these securities.

Deposits placed in other banks (overnight) (active).

Purpose of the account: Accounting for amounts of deposits placed in other banks until the beginning of the working day following the day of placement of the deposit.

Debit entries to the account include amounts of deposits placed in another bank until the beginning of the working day following the day of placement of the deposit.

Credit entries to the account involve the write-off of amounts of placed deposits upon their return or transfer to balance sheet accounts No. 1253 or No. 1257.

Demand deposits placed in other banks (active).

Purpose of the account: Accounting for amounts of demand deposits placed in other banks.

Debit entries to the account include amounts of demand deposits placed in another bank.

Credit entries to the account involve the write-off of amounts of placed demand deposits upon their return or transfer to balance sheet account No. 1257.

Short-term deposits placed in other banks (up to one month) (active).

Purpose of the account: Accounting for amounts of deposits placed in other banks for a term up to one month inclusive.

Debit entries to the account include amounts of short-term deposits placed in another bank.

Credit entries to the account involve the write-off of amounts of placed short-term deposits upon their return or transfer to balance sheet account No. 1257.

Short-term deposits placed in other banks (up to one year) (active).

Purpose of the account: Accounting for amounts of deposits placed in other banks for a term up to one year inclusive.

Debit entries to the account include amounts of short-term deposits placed in another bank.

Credit entries to the account involve the write-off of amounts of placed short-term deposits upon their return or transfer to balance sheet account No. 1257.

Long-term deposits placed in other banks (active).

Purpose of the account: Accounting for amounts of deposits placed in other banks for a term exceeding one year.

Debit entries to the account include amounts of long-term deposits placed in another bank.

Credit entries to the account involve the write-off of amounts of placed long-term deposits upon their return or transfer to balance sheet account No. 1257.

Conditional deposits placed in other banks (active).

Purpose of the account: Accounting for amounts of conditional deposits placed in other banks.

Debit entries to the account include amounts of conditional deposits placed in another bank.

Credit entries to the account involve the write-off of amounts of placed conditional deposits upon their return or transfer to balance sheet account No. 1257.

Overdue receivables of other banks on deposits (active).

Purpose of the account: Accounting for amounts of overdue receivables of other banks on the principal amount of debt on placed deposits.

Debit entries to the account include amounts of overdue receivables of another bank on the principal amount of debt on placed deposits.

Credit entries to the account involve the write-off of amounts of overdue receivables on the principal amount of debt on placed deposits upon their repayment by another party or write-off from the balance sheet.

Reserves (provisions) on deposits placed in other banks (contra).

Purpose of the account: Accounting for amounts of reserves (provisions) on deposits placed in other banks.

Credit entries to the account include amounts of created reserves (provisions) on deposits placed in another bank.

Debit entries to the account involve the write-off of amounts of created reserves (provisions) upon their cancellation or write-off of amounts of bad debts on placed deposits from the balance sheet.

Account for positive adjustment of the cost of a time deposit placed in other banks (active).

Purpose of the account: Accounting for amounts of positive adjustment of the accounting (book) cost of a time deposit placed in other banks with a maturity date exceeding one year, arising from an increase in the fair value of this asset.

Debit entries to the account include the amount of positive adjustment of the accounting (book) cost of a time deposit placed in another bank with a maturity date exceeding one year, arising from an increase in the fair value of this asset.

Credit entries to the account involve the write-off of amounts of positive adjustment of the accounting (book) cost of a time deposit when offsetting this amount against balance sheet account No. 1261.

Account for negative adjustment of the cost of a time deposit placed in other banks (contra).

Purpose of the account: Accounting for amounts of negative adjustment of the accounting (book) cost of a time deposit placed in other banks with a maturity date exceeding one year, arising from a decrease in the fair value of this asset.

Credit entries to the account include the amount of negative adjustment of the accounting (book) cost of a time deposit placed in another bank with a maturity date exceeding one year, arising from a decrease in the fair value of this asset.

Debit entries to the account involve the write-off of amounts of negative adjustment of the accounting (book) cost of a time deposit when offsetting this amount against balance sheet account No. 1260.

Account for positive adjustment of the cost of a conditional deposit placed in other banks (active).

Purpose of the account: Accounting for amounts of positive adjustment of the accounting (book) cost of a conditional deposit placed in other banks with a maturity date exceeding one year, arising from an increase in the fair value of this asset.

Debit entries to the account include the amount of positive adjustment of the accounting (book) cost of a conditional deposit placed in another bank with a maturity date exceeding one year, arising from an increase in the fair value of this asset.

Credit entries to the account involve the write-off of amounts of positive adjustment of the accounting (book) cost of a conditional deposit when offsetting this amount against balance sheet account No. 1263.

Account for negative adjustment of the cost of a conditional deposit placed in other banks (contra).

Purpose of the account: Accounting for amounts of negative adjustment of the accounting (book) cost of a conditional deposit placed in other banks with a maturity date exceeding one year, arising from a decrease in the fair value of this asset.

Credit entries to the account include the amount of negative adjustment of the accounting (book) cost of a conditional deposit placed in another bank with a maturity date exceeding one year, arising from a decrease in the fair value of this asset.

Debit entries to the account involve the write-off of amounts of negative adjustment of the accounting (book) cost of a conditional deposit when offsetting this amount against balance sheet account No. 1262.

Deposit serving as collateral for obligations of a bank, mortgage organization, and JSC "Bank for Economic Development of Kazakhstan" (active).

Purpose of the account: Accounting for amounts of money (deposit) of a bank, mortgage organization, and JSC "Bank for Economic Development of Kazakhstan", transferred under a deposit agreement and pledge agreement as collateral (guarantee, mortgage) for their obligations, ownership and use of which is carried out by the pledgor. This account is a bank account.

Debit entries to the account include amounts of money (deposit) of a bank, mortgage organization, and JSC "Bank for Economic Development of Kazakhstan", transferred as collateral (guarantee, mortgage) for their obligations.

Credit entries to the account involve the write-off of amounts of money (deposit) of a bank, mortgage organization, and JSC "Bank for Economic Development of Kazakhstan", transferred as collateral (guarantee, mortgage) for their obligations, in accordance with the terms of the deposit agreement and pledge agreement and the legislation of the Republic of Kazakhstan.

Discount on deposits placed in other banks (contra).

Purpose of the account: Accounting for amounts exceeding the repayment amount of money for deposits placed in other banks over the amount of actually placed money for deposits (discount).

Credit entries to the account include the amount of excess of the repayment amount of money for a deposit over the amount of actually placed money for the deposit (discount).

Debit entries to the account include the amortization of the discount on placed deposits in correspondence with balance sheet account No. 4266 and the write-off of the unamortized discount upon derecognition.

Premium on deposits placed in other banks (active).

Purpose of the account: Accounting for amounts exceeding the amount of actually placed money for deposits (including transaction costs), placed in other banks, over the repayment amount of money for deposits (premium).

Credit entries to the account include the amortization of the premium on placed deposits in correspondence with balance sheet account No. 5141 and the write-off of the unamortized premium upon derecognition.

Deleted by Resolution of the Board of the National Bank of RK No. 105 dated December 24, 2025 (enters into force from January 1, 2026)
Overdraft loans on correspondent accounts of other banks (active).

Purpose of the account: Accounting for amounts of overdraft loans provided on correspondent accounts of other banks.

Debit entries to the account include amounts of overdraft loans provided on the correspondent account of another bank.

Credit entries to the account involve the write-off of amounts of provided overdraft loans upon their repayment by another bank or transfer to balance sheet account No. 1306.

Short-term loans provided to other banks (active).

Purpose of the account: Accounting for amounts of loans provided to other banks for a term up to one year inclusive.

Debit entries to the account include amounts of short-term loans provided to another bank.

Credit entries to the account involve the write-off of amounts of provided short-term loans upon their repayment by another bank or transfer to balance sheet account No. 1306.

Overnight loans provided to other banks (active).

Purpose of the account: Accounting for amounts of overnight loans provided to other banks.

Debit entries to the account include amounts of overnight loans provided to another bank.

Credit entries to the account involve the write-off of amounts of provided overnight loans upon their repayment or transfer to balance sheet account No. 1302 or No. 1306.

Long-term loans provided to other banks (active).

Purpose of the account: Accounting for amounts of loans provided to other banks for a term exceeding one year.

Debit entries to the account include amounts of long-term loans provided to another bank.

Credit entries to the account involve the write-off of amounts of provided long-term loans upon their repayment by another bank or transfer to balance sheet account No. 1306.

Financial leasing to other banks (active).

Purpose of the account: Accounting for amounts of principal debt on financial leasing provided to other banks.

Debit entries to the account include amounts of principal debt on financial leasing provided to another bank.

Credit entries to the account involve the write-off of amounts of principal debt on provided financial leasing upon their repayment by another bank or transfer to balance sheet account No. 1309.

Overdue receivables of other banks on loans (active).

Purpose of the account: Accounting for amounts of overdue receivables of other banks on the principal amount of debt on provided loans.

Debit entries to the account include amounts of overdue receivables of another bank on the principal amount of debt on provided loans.

Credit entries to the account involve the write-off of amounts of overdue receivables on the principal amount of debt on provided loans upon their repayment by another bank or write-off from the balance sheet.

Overdue receivables of other banks on financial leasing (active).

Purpose of the account: Accounting for amounts of overdue receivables of other banks on the principal amount of debt on provided financial leasing.

Debit entries to the account include amounts of overdue receivables of another bank on the principal amount of debt on provided financial leasing.

Credit entries to the account involve the write-off of amounts of overdue receivables of another bank on the principal amount of debt on provided financial leasing upon their repayment by another bank or write-off from the balance sheet.

Account for positive adjustment of the cost of a loan provided to other banks (active).

Purpose of the account: Accounting for amounts of positive adjustment of the accounting (book) cost of a loan provided to other banks with a maturity date exceeding one year, arising from an increase in the fair value of this asset.

Debit entries to the account include the amount of positive adjustment of the accounting (book) cost of a loan provided to another bank with a maturity date exceeding one year, arising from an increase in the fair value of this asset.

Credit entries to the account involve the write-off of amounts of positive adjustment of the accounting (book) cost of a loan when offsetting this amount against balance sheet account No. 1311.

Account for negative adjustment of the cost of a loan provided to other banks (contra).

Purpose of the account: Accounting for amounts of negative adjustment of the accounting (book) cost of a loan provided to other banks with a maturity date exceeding one year, arising from a decrease in the fair value of this asset.

Credit entries to the account include the amount of negative adjustment of the accounting (book) cost of a loan provided to another bank with a maturity date exceeding one year, arising from a decrease in the fair value of this asset.

Debit entries to the account involve the write-off of amounts of negative adjustment of the accounting (book) cost of a loan when offsetting this amount against balance sheet account No. 1310.

Discount on loans provided to other banks (contra).

Purpose of the account: Accounting for amounts exceeding the repayment amount of a loan over the amount of actually provided loan (including transaction costs) (discount).

Credit entries to the account include the amount of excess of the repayment amount of a loan over the amount of actually provided loan (discount).

Debit entries to the account include the amortization of the discount on the provided loan in correspondence with balance sheet account No. 4312 and the write-off of the unamortized discount upon derecognition.

Premium on loans provided to other banks (active).

Purpose of the account: Accounting for amounts exceeding the amount of actually provided loan (including transaction costs) over the repayment amount of the loan (premium).

Debit entries to the account include the amount of excess of the amount of actually provided loan (including transaction costs) over the repayment amount of the loan (premium).

Credit entries to the account include the amortization of the premium on the provided loan in correspondence with balance sheet account No. 5070 and the write-off of the unamortized premium upon derecognition.

Reserves (provisions) on loans and financial leasing provided to other banks (contra).

Purpose of the account: Accounting for amounts of reserves (provisions) on loans and financial leasing provided to other banks.

Credit entries to the account include amounts of created reserves (provisions) on loans and financial leasing provided to another bank.

On the debit of the account, the amounts of created reserves (provisions) are written off upon their cancellation or upon writing off uncollectible debt amounts from the balance sheet for provided loans and financial leasing.

1321-1331. Excluded by the Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Account for positive adjustment of the fair value of loans accounted for at fair value through other comprehensive income (active).

Purpose of the account: Accounting for amounts of unrealized income from the revaluation of the cost of loans accounted for at fair value through other comprehensive income.

The amount of unrealized income from the increase in the fair value of loans accounted for at fair value through other comprehensive income is recorded on the debit of the account.

The amounts of positive adjustment of the fair value of loans accounted for at fair value through other comprehensive income are written off on the credit of the account upon their repayment, sale, or write-off from the balance sheet.

Account for negative adjustment of the fair value of loans accounted for at fair value through other comprehensive income (contra-asset).

Purpose of the account: Accounting for amounts of unrealized expenses from the revaluation of the cost of loans accounted for at fair value through other comprehensive income.

The amount of unrealized expenses from the decrease in the fair value of loans accounted for at fair value through other comprehensive income is recorded on the credit of the account.

The amounts of negative adjustment of the fair value of loans accounted for at fair value through other comprehensive income are written off on the debit of the account upon offsetting this amount with balance sheet account No. 1332 upon the sale of these loans accounted for at fair value through other comprehensive income.

Settlements with the head office (active).

Purpose of the account: Accounting for amounts of funds of a branch in its correspondent account opened at the head office.

The amounts of funds received into the correspondent account of the branch opened at the head office are recorded on the debit of the account.

The amounts of funds from the correspondent account of the branch are written off on the credit of the account.

Settlements with local branches (active).

Purpose of the account: Accounting for amounts of funds in the correspondent account of the head office opened in a local branch.

The amounts of funds received into the correspondent account of the head office opened in a local branch are recorded on the debit of the account.

The amounts of funds from the correspondent account of the head office opened in a local branch are written off on the credit of the account.

Settlements with foreign branches (active).

Purpose of the account: Accounting for amounts of funds in the correspondent account of the head office opened in a foreign branch.

The amounts of funds received into the correspondent account of the head office opened in a foreign branch are recorded on the debit of the account.

The amounts of funds from the correspondent account of the head office opened in a foreign branch are written off on the credit of the account.

Overdraft loans provided to clients (active).

Purpose of the account: Accounting for amounts of overdraft loans provided on clients' bank accounts.

The amounts of overdraft loans provided on the client's bank account are recorded on the debit of the account.

The amounts of provided overdraft loans are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1424.

Accounts for clients' credit cards (active).

Purpose of the account: Accounting for amounts of loans provided to credit card holders.

The amounts of loans provided to the credit card holder are recorded on the debit of the account.

The amounts of provided loans are written off on the credit of the account upon their repayment by the credit card holder or transfer to balance sheet account No. 1424.

Discounted bills of clients (active).

Purpose of the account: Accounting for amounts of the nominal value of discounted bills of clients.

The amounts of the nominal value of the client's discounted bills are recorded on the debit of the account.

The amounts of the nominal value of discounted bills are written off on the credit of the account upon their repayment by the client, resale, or transfer to balance sheet account No. 1424.

Reward accrued by previous bill holders on discounted bills of clients (active).

Purpose of the account: Accounting for amounts of reward accrued by previous bill holders on discounted bills of clients before their purchase.

The amount of reward accrued by previous bill holders on discounted bills of clients before their purchase is recorded on the debit of the account.

The amounts of reward on discounted bills of clients are written off on the credit of the account upon their receipt.

Factoring to clients (active).

Purpose of the account: Accounting for amounts of claims on client debts assigned by third parties.

The amounts of claims on the client's debt assigned by a third party are recorded on the debit of the account.

The amounts of assigned claims are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1409.

Overdue client debt on factoring (active).

Purpose of the account: Accounting for amounts of overdue client debt on the principal amount of debt on provided factoring.

The amounts of the client's overdue debt on the principal amount of debt on provided factoring are recorded on the debit of the account.

The amounts of the client's overdue debt on the principal amount of debt on provided factoring are written off on the credit of the account upon their repayment by the client or write-off from the balance sheet.

Short-term loans provided to clients (active).

Purpose of the account: Accounting for amounts of loans provided to clients for a term of up to one year inclusive.

The amounts of short-term loans provided to the client are recorded on the debit of the account.

The amounts of provided short-term loans are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1424.

Long-term loans provided to clients (active).

Purpose of the account: Accounting for amounts of loans provided to clients for a term of more than one year.

The amounts of long-term loans provided to the client are recorded on the debit of the account.

The amounts of provided long-term loans are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1424.

Financial leasing to clients (active).

Purpose of the account: Accounting for amounts of the principal debt on financial leasing provided to clients.

The amounts of financial leasing provided to the client are recorded on the debit of the account.

The amounts of provided financial leasing are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1421.

Overdue client debt on financial leasing (active).

Purpose of the account: Accounting for amounts of overdue client debt on the principal amount of debt on provided financial leasing.

The amounts of the client's overdue debt on the principal amount of debt on provided financial leasing are recorded on the debit of the account.

The amounts of the client's overdue debt on the principal amount of debt on provided financial leasing are written off on the credit of the account upon their repayment by the client or write-off from the balance sheet.

Forfaiting to clients (active).

Purpose of the account: Accounting for amounts of claims on the debtor's obligations for the purchase of goods (works, services), obtained by purchasing a non-recourse bill of exchange from the seller.

The amounts of claims on the debtor's obligations for the purchase of goods (works, services), obtained by purchasing a non-recourse bill of exchange from the seller, are recorded on the debit of the account.

The amounts of claims are written off on the credit of the account upon their repayment by the buyer of goods (works, services) or transfer to balance sheet account No. 1423.

Overdue client debt on forfaiting (active).

Purpose of the account: Accounting for amounts of overdue client debt on the principal amount of debt on provided forfaiting.

The amounts of the client's overdue debt on the principal amount of debt on provided forfaiting are recorded on the debit of the account.

The amounts of the client's overdue debt on the principal amount of debt on provided forfaiting are written off on the credit of the account upon their repayment by the client or write-off from the balance sheet.

Overdue client debt on loans (active).

Purpose of the account: Accounting for amounts of overdue client debt on the principal amount of debt on provided loans.

The amounts of the client's overdue debt on the principal amount of debt on provided loans are recorded on the debit of the account.

The amounts of the client's overdue debt on the principal amount of debt on provided loans are written off on the credit of the account upon their repayment by the client or write-off from the balance sheet.

Protested bills of clients (active).

Purpose of the account: Accounting for the nominal value of protested bills, i.e., bills for which protest for non-acceptance or non-payment has been made.

The nominal value of protested bills is recorded on the debit of the account upon the payer's refusal to accept or pay them.

The nominal value of protested bills is written off on the credit of the account upon their payment by the payer or write-off from the balance sheet at the expense of created provisions (reserves).

Claims to the client on trade financing operations (active).

Purpose of the account: Accounting for amounts of claims of an Islamic bank to clients on trade financing operations as a trade intermediary with the provision of commercial credit.

The amounts of claims to clients on trade financing operations as a trade intermediary with the provision of commercial credit are recorded on the debit of the account.

The amounts of claims to clients on trade financing operations as a trade intermediary with the provision of commercial credit are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1427.

Overdue debt on trade financing operations (active).

Purpose of the account: Accounting for amounts of overdue client debt on trade financing operations as a trade intermediary with the provision of commercial credit.

The amounts of overdue client debt on trade financing operations as a trade intermediary with the provision of commercial credit are recorded on the debit of the account.

The amounts of overdue debt on trade financing operations as a trade intermediary with the provision of commercial credit are written off on the credit of the account upon their repayment by the client or write-off from the balance sheet.

Reserves (provisions) on loans and financial leasing provided to clients (contra-asset).

Purpose of the account: Accounting for amounts of reserves (provisions) on loans and financial leasing provided to clients.

The amounts of created reserves (provisions) on loans and financial leasing provided to the client are recorded on the credit of the account.

The amounts of created reserves (provisions) are written off on the debit of the account upon their cancellation or upon writing off uncollectible debt amounts from the balance sheet for provided loans and financial leasing.

Other loans provided to clients (active).

Purpose of the account: Accounting for amounts of other loans provided to clients.

The amounts of other loans provided to the client are recorded on the debit of the account.

The amounts of other provided loans are written off on the credit of the account upon their repayment by the client or transfer to balance sheet account No. 1424.

Account for positive adjustment of the fair value of a loan provided to clients (active).

Purpose of the account: Accounting for amounts of positive adjustment of the accounting (balance sheet) cost of a loan provided to a client, arising from an increase in the fair value of this asset.

The amount of positive adjustment of the accounting (balance sheet) cost of a loan provided to a client, arising from an increase in the fair value of this asset, is recorded on the debit of the account.

The amounts of positive adjustment of the accounting (balance sheet) cost of a loan are written off on the credit of the account upon offsetting this amount with balance sheet account No. 1431.

Account for negative adjustment of the fair value of a loan provided to clients (contra-asset).

Purpose of the account: Accounting for amounts of negative adjustment of the accounting (balance sheet) cost of a loan provided to clients, arising from a decrease in the fair value of this asset.

The amount of negative adjustment of the accounting (balance sheet) cost of a loan provided to a client, arising from a decrease in the fair value of this asset, is recorded on the credit of the account.

The amounts of negative adjustment of the accounting (balance sheet) cost of a loan are written off on the debit of the account upon offsetting this amount with balance sheet account No. 1430.

Discount on discounted bills (contra-asset).

Purpose of the account: Accounting for amounts of discount on discounted bills.

The amount of discount on discounted bills is recorded on the credit of the account.

The amounts of discount on discounted bills are written off on the debit of the account to the corresponding balance sheet income accounts in accordance with the accrual method, and the amount of unamortized discount is written off upon derecognition.

Premium on discounted bills (active).

Purpose of the account: Accounting for amounts of the excess of the acquisition cost of a bill over its nominal value (premium).

The amount of the excess of the acquisition cost of a bill over its nominal value (premium) is recorded on the debit of the account.

The amount of amortization of the premium on discounted bills is recorded on the credit of the account in correspondence with balance sheet account No. 5235, and the amount of unamortized premium is written off upon derecognition.

Discount on loans provided to clients (contra-asset).

Purpose of the account: Accounting for amounts of the excess of the repayment amount of a loan over the amount of the loan actually provided (including transaction costs) (discount).

The amount of the excess of the repayment amount of a loan over the amount of the loan actually provided (discount) is recorded on the credit of the account.

The amount of amortization of the discount on the provided loan is recorded on the debit of the account in correspondence with balance sheet account No. 4434, and the amount of unamortized discount is written off upon derecognition.

Premium on loans provided to clients (active).

Purpose of the account: Accounting for amounts of the excess of the amount of the loan actually provided (including transaction costs) over the repayment amount of the loan (premium).

The amount of the excess of the amount of the loan actually provided (including transaction costs) over the repayment amount of the loan (premium) is recorded on the debit of the account.

The amount of amortization of the premium on the provided loan is recorded on the credit of the account in correspondence with balance sheet account No. 5240, and the amount of unamortized premium is written off upon derecognition.

Financial assets transferred to trust management (active).

Purpose of the account: Accounting for amounts of money, the value of refined precious metals, and securities transferred to trust management.

The amounts of money, the value of refined precious metals, and securities transferred to trust management are recorded on the debit of the account.

The amounts of money, the value of refined precious metals, and securities transferred to trust management are written off on the credit of the account upon their return by the trustee or write-off from the balance sheet.

Excluded by the Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the day of its first official publication).
Securities accounted for at fair value through other comprehensive income (active).

Purpose of the account: Accounting for the cost of securities that may be realized in case of changes in market interest rates, securities yields, or the need to maintain liquidity.

The cost of securities accounted for at fair value through other comprehensive income is recorded on the debit of the account.

The cost of acquired securities is written off on the credit of the account upon their realization, as well as transfer of their cost to balance sheet account No. 1459 or transfer of securities to another category.

Discount on acquired securities accounted for at fair value through other comprehensive income (contra-asset).

Purpose of the account: Accounting for amounts of the excess of the nominal value of securities accounted for at fair value through other comprehensive income over their acquisition cost (discount).

The amount of the excess of the nominal value of securities accounted for at fair value through other comprehensive income over their acquisition cost (discount) is recorded on the credit of the account.

The amount of amortization of the discount on acquired securities accounted for at fair value through other comprehensive income is recorded on the debit of the account in correspondence with balance sheet account No. 4453, and the amount of unamortized discount is written off upon derecognition.

Premium on acquired securities accounted for at fair value through other comprehensive income (active).

Purpose of the account: Accounting for amounts of the excess of the acquisition cost of securities accounted for at fair value through other comprehensive income over their nominal value (premium).

The amount of the excess of the acquisition cost of securities accounted for at fair value through other comprehensive income over their nominal value (premium) is recorded on the debit of the account.

The amount of amortization of the premium on acquired securities accounted for at fair value through other comprehensive income is recorded on the credit of the account in correspondence with balance sheet account No. 5306, and the amount of unamortized premium is written off upon derecognition.

Account for positive adjustment of the fair value of securities accounted for at fair value through other comprehensive income (active).

Purpose of the account: Accounting for amounts of unrealized income from the revaluation of the cost of securities accounted for at fair value through other comprehensive income.

The amount of unrealized income from the increase in the fair value of securities accounted for at fair value through other comprehensive income is recorded on the debit of the account.

The amounts of positive adjustment of the fair value of securities accounted for at fair value through other comprehensive income are written off on the credit of the account upon their repayment, sale, or write-off from the balance sheet.

Account for negative adjustment of the fair value of securities accounted for at fair value through other comprehensive income (contra-asset).

Purpose of the account: Accounting for amounts of unrealized expenses from the revaluation of the cost of securities accounted for at fair value through other comprehensive income.

The amount of unrealized expenses from the decrease in the fair value of securities accounted for at fair value through other comprehensive income is recorded on the credit of the account.

The amounts of negative adjustment of the fair value of securities accounted for at fair value through other comprehensive income are written off on the debit of the account upon offsetting this amount with balance sheet account No. 1456 upon the sale of these securities accounted for at fair value through other comprehensive income.

Overdue debt on securities accounted for at fair value through other comprehensive income (active).

Purpose of the account: Accounting for amounts of overdue debt on securities accounted for at fair value through other comprehensive income.

The amount of overdue debt on securities accounted for at fair value through other comprehensive income is recorded on the debit of the account.

The amounts of overdue debt on securities accounted for at fair value through other comprehensive income are written off on the credit of the account upon their realization, repayment, or write-off from the balance sheet.

"Reverse Repo" operations with securities (active).

Purpose of the account: Accounting for amounts of claims on "reverse repo" operations with securities, pledged on the date of opening the operation with the obligation to return securities to the seller at an agreed price in the future.

The amounts of claims on the "reverse repo" operation with securities on the date of opening the operation are recorded on the debit of the account.

The amounts of claims on the "reverse repo" operation are written off on the credit of the account upon closing or cancellation of the operation.

Overdue debt on "reverse repo" operations with securities (active).

Purpose of the account: Accounting for amounts of overdue debt on "reverse repo" operations with securities.

The amounts of overdue debt on "reverse repo" operations with securities are recorded on the debit of the account.

The amounts of overdue debt on "reverse repo" operations with securities are written off on the credit of the account upon their realization, repayment, or write-off from the balance sheet.

Reserves (provisions) to cover losses on "reverse repo" operations with securities (contra-asset).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on "reverse repo" operations with securities.

The amounts of created reserves (provisions) to cover losses on "reverse repo" operations with securities are recorded on the credit of the account.

The amounts of created reserves (provisions) are written off on the debit of the account upon their cancellation or write-off from the balance sheet.

Investments in subsidiaries (active).

Purpose of the account: Accounting for amounts of investments at purchase cost invested in subsidiaries (for a term of more than one year).

The amounts of investments at purchase cost invested in a subsidiary, as well as changes in the share of participation, are recorded on the debit of the account.

The amounts of invested funds are written off on the credit of the account upon their buyback by the subsidiary or their realization.

Investments in associated organizations (active).

Purpose of the account: Accounting for amounts of investments at purchase cost invested in associated organizations (for a term of more than one year).

The amounts of investments at purchase cost invested in an associated organization, as well as changes in the share of participation, are recorded on the debit of the account.

The amounts of invested funds are written off on the credit of the account upon their buyback by the associated organization or their realization.

Investments of an Islamic bank in production and trade activities (active).

Purpose of the account: Accounting for amounts of investments of an Islamic bank in financing production and trade activities by participating in the charter capitals of legal entities and/or on partnership terms.

The amounts of investments invested in the charter capitals of legal entities and/or on partnership terms are recorded on the debit of the account.

The amounts of invested funds in the charter capitals of legal entities and/or on partnership terms are written off on the credit of the account.

Impairment of investments in subsidiaries (contra-asset).

Purpose of the account: Accounting for amounts of loss from impairment of investments in subsidiaries.

The amount by which the balance sheet cost of investments in a subsidiary exceeds their recoverable amount is recorded on the credit of the account.

The amount of increase in the balance sheet cost of investments in a subsidiary to their recoverable amount in case of changes in the estimates used to determine the recoverable amount of investments is recorded on the debit of the account.

Investments in subordinated debt (active).

Purpose of the account: Accounting for the amounts of investments invested in subordinated debt.

Debits to the account reflect the amounts of investments invested in subordinated debt.

Credits to the account reflect the write-off of invested amounts in subordinated debt upon their repayment.

Other investments (active).

Purpose of the account: Accounting for the amounts of other investments invested in organizations that are not subsidiaries or associates (for a term of more than one year).

Debits to the account reflect the amounts of other investments invested in an organization that is not a subsidiary or associate.

Credits to the account reflect the write-off of invested amounts of other investments upon their realization.

Reserves (provisions) for covering losses on investments in capital and subordinated debt (contra).

Purpose of the account: Accounting for the amounts of reserves (provisions) for covering losses on investments in capital and subordinated debt.

Credits to the account reflect the amounts of reserves (provisions) for covering losses on investments in capital and subordinated debt.

Debits to the account reflect the write-off of amounts of reserves (provisions) for covering losses on investments in capital and subordinated debt upon their cancellation or write-off from the balance sheet.

Securities carried at amortized cost (active).

Purpose of the account: Accounting for the nominal value of securities carried at amortized cost.

Debits to the account reflect the nominal value of securities carried at amortized cost.

Credits to the account reflect the write-off of the nominal value of securities carried at amortized cost upon their redemption, transfer to balance sheet account No. 1485, or transfer to another category of securities.

Discount on securities carried at amortized cost (contra).

Purpose of the account: Accounting for the amounts of the excess of the nominal value of securities carried at amortized cost over their acquisition cost (discount).

Credits to the account reflect the amount of the excess of the nominal value of securities carried at amortized cost over their acquisition cost (discount).

Debits to the account reflect the amount of amortization of the discount on securities carried at amortized cost, in correspondence with balance sheet account No. 4482, and the write-off of the amount of unamortized discount upon cessation of recognition.

Premium on securities carried at amortized cost (active).

Purpose of the account: Accounting for the amounts of the excess of the cost of securities carried at amortized cost over their nominal value (premium).

Debits to the account reflect the amount of the excess of the acquisition cost of securities carried at amortized cost over their nominal value (premium).

Credits to the account reflect the amount of amortization of the premium on securities carried at amortized cost, in correspondence with balance sheet account No. 5308, and the write-off of the amount of unamortized premium upon cessation of recognition.

Overdue debt on securities carried at amortized cost (active).

Purpose of the account: Accounting for the amounts of overdue debt on securities carried at amortized cost.

Debits to the account reflect the amount of overdue debt on securities carried at amortized cost.

Credits to the account reflect the write-off of amounts of overdue debt on securities carried at amortized cost upon their redemption or write-off from the balance sheet.

Reserves (provisions) for covering losses on securities carried at amortized cost (contra).

Purpose of the account: Accounting for the amounts of reserves (provisions) for covering losses on securities carried at amortized cost.

Credits to the account reflect the amounts of created reserves (provisions) for covering losses on securities carried at amortized cost.

Debits to the account reflect the write-off of amounts of created reserves (provisions) for covering losses on securities carried at amortized cost upon their cancellation or write-off of the claim on the security from the balance sheet.

Other financial assets carried at amortized cost (active).

Purpose of the account: Accounting for the nominal value of other financial assets carried at amortized cost.

Debits to the account reflect the nominal value of other financial assets carried at amortized cost.

Credits to the account reflect the write-off of the nominal value of other financial assets carried at amortized cost upon their redemption, transfer of their cost to balance sheet account No. 1494, or transfer to another category of financial assets.

Discount on other financial assets carried at amortized cost (contra).

Purpose of the account: Accounting for the amounts of the excess of the nominal value of other financial assets carried at amortized cost over their acquisition cost (discount).

Credits to the account reflect the amount of the excess of the nominal value of other financial assets carried at amortized cost over their acquisition cost (discount).

Debits to the account reflect the amount of amortization of the discount on other financial assets carried at amortized cost, in correspondence with balance sheet account No. 4492, and the write-off of the amount of unamortized discount upon cessation of recognition.

Premium on other financial assets carried at amortized cost (active).

Purpose of the account: Accounting for the amounts of the excess of the acquisition cost of other financial assets carried at amortized cost over their nominal value (premium).

Debits to the account reflect the amount of the excess of the acquisition cost of other financial assets carried at amortized cost over their nominal value (premium).

Credits to the account reflect the amount of amortization of the premium on other financial assets carried at amortized cost, in correspondence with balance sheet account No. 5309, and the write-off of the amount of unamortized premium upon cessation of recognition.

Overdue debt on other financial assets carried at amortized cost (active).

Purpose of the account: Accounting for the amounts of overdue debt on other financial assets carried at amortized cost.

Debits to the account reflect the amounts of overdue debt on other financial assets carried at amortized cost.

Credits to the account reflect the write-off of amounts of overdue debt on other financial assets carried at amortized cost upon their redemption or write-off from the balance sheet.

Reserves (provisions) for covering losses on other financial assets carried at amortized cost (contra).

Purpose of the account: Accounting for the amounts of reserves (provisions) for covering losses on other financial assets carried at amortized cost.

Credits to the account reflect the amounts of created reserves (provisions) for covering losses on other financial assets carried at amortized cost.

Debits to the account reflect the write-off of amounts of created reserves (provisions) for covering losses on other financial assets carried at amortized cost upon their cancellation or write-off from the balance sheet.

Settlements with other banks (active).

Purpose of the account: Accounting for reciprocal amounts in clearing between the bank and correspondent banks.

Debits to the account reflect the amounts of payment documents presented for payment by the correspondent bank, as well as the amounts of money received in favor of the bank.

Credits to the account reflect the amounts upon their netting with balance sheet account No. 2551 and the crediting of the remaining amounts of money to the bank's correspondent account.

Settlements with clients (active).

Purpose of the account: Accounting for reciprocal amounts in clearing between clients.

Debits to the account reflect the amounts of payment documents received for acceptance by the client.

Credits to the account reflect the amounts of payment documents not accepted by the client, or the write-off of amounts of payment documents accepted by the client from the client's bank account, upon their netting with balance sheet account No. 2552.

Settlements with clients on investment deposits (active).

Purpose of the account: Accounting for the amounts of claims of the Islamic bank arising from the early return of investment deposits to clients.

Debits to the account reflect the amounts of claims arising from the early return of an investment deposit to the client upon their request.

Credits to the account reflect the write-off of the amounts of claims of the Islamic bank upon their receipt.

Unrefined precious metals (active).

Purpose of the account: Accounting for the cost of unrefined precious metals stored in vaults.

Debits to the account reflect the cost of unrefined precious metals received into storage.

Credits to the account reflect the write-off of the cost of unrefined precious metals received into storage upon their disposal from the balance sheet.

Other supplies (active).

Purpose of the account: Accounting for the cost of other supplies necessary to ensure administrative and economic activities, repair of buildings (owned, leased), as well as for other purposes.

Debits to the account reflect the cost of other supplies purchased and located in the warehouse.

Credits to the account reflect the write-off of the cost of other supplies purchased upon their disposal from the warehouse for their intended purpose.

Coins made of precious metals, in warehouse (active).

Purpose of the account: Accounting for the cost of coins made of precious metals and located in the warehouse, at acquisition cost.

Debits to the account reflect the cost of coins made of precious metals received into the warehouse.

Credits to the account reflect the write-off of the cost of coins made of precious metals issued from the warehouse upon their issuance to the cash desk, sale, or donation to third parties.

Collectible coins made of non-precious metals, in warehouse (active).

Purpose of the account: Accounting for the amounts of collectible coins made of non-precious metals located in the cash desk. These coins are accounted for at acquisition cost.

Debits to the account reflect the amount of collectible coins made of non-precious metals received into the warehouse.

Credits to the account reflect the write-off of amounts of collectible coins made of non-precious metals issued from the warehouse upon their issuance to the cash desk, sale, or donation to third parties.

Long-term assets held for sale (active).

Purpose of the account: Accounting for the cost of assets classified as long-term assets held for sale, in accordance with international financial reporting standards.

Debits to the account reflect the cost of long-term assets held for sale and the amount of positive revaluation.

Credits to the account reflect the write-off of the cost of long-term assets held for sale upon their realization or cessation of classification as long-term assets held for sale, as well as the amount of negative revaluation.

Construction in progress (installed) fixed assets (active).

Purpose of the account: Accounting for the cost of expenditures on construction, reconstruction, and major repair of real estate objects, accounting for the cost of work on commissioning other fixed assets (transportation costs, equipment installation costs, and other overhead costs).

Debits to the account reflect the cost of expenditures on construction, reconstruction, and major repair of real estate objects, accounting for the cost of work on commissioning other fixed assets (transportation costs, equipment installation costs, and other overhead costs).

Credits to the account reflect the write-off of the cost of incurred expenditures based on acceptance acts for completed works.

Land, buildings and structures (active).

Purpose of the account: Accounting for the cost of land, buildings, and structures acquired based on a sales contract or land use act, as well as expenses directly related to bringing them into working condition for their intended use (registration costs, legal services, and others).

Debits to the account reflect the cost of land, buildings, and structures acquired based on a sales contract or land use act, as well as expenses directly related to bringing them into working condition for their intended use (registration costs, legal services, and others).

Credits to the account reflect the write-off of the cost of land, buildings, and structures based on a write-off act, sales contract, and other grounds provided for by the legislation of the Republic of Kazakhstan.

Computer equipment (active).

Purpose of the account: Accounting for the cost of computer equipment.

Debits to the account reflect the cost of computer equipment received based on an acceptance act for commissioning or other shipping documents.

Credits to the account reflect the write-off of the cost of received computer equipment upon its disposal from the balance sheet based on a write-off act or sales contract.

Other fixed assets (active).

Purpose of the account: Accounting for the cost of other fixed assets that do not belong to intangible assets, buildings, structures, and pledged property accepted onto the balance sheet.

Debits to the account reflect the cost of other fixed assets received based on an acceptance act for commissioning or other shipping documents.

Credits to the account reflect the write-off of the cost of received other fixed assets upon their disposal from the balance sheet based on a write-off act or sales contract.

Fixed assets accepted under financial lease (active).

Purpose of the account: Accounting for the cost of fixed assets accepted under financial lease.

Debits to the account reflect the cost of fixed assets accepted under financial lease.

Credits to the account reflect the write-off of the cost of accepted fixed assets upon the expiration of the financial lease term.

Fixed assets intended for lease (active).

Purpose of the account: Accounting for the cost of fixed assets intended for lease.

Debits to the account reflect the cost of fixed assets intended for lease.

Credits to the account reflect the write-off of the cost of fixed assets upon the expiration of the property lease (rental) agreement term.

Capital expenditures on leased buildings (active).

Purpose of the account: Accounting for the cost of capital expenditures on completion, expansion, reconstruction, and major repair of leased buildings, structures, and constructions.

Debits to the account reflect the cost of capital expenditures on completion, expansion, reconstruction, and major repair of leased buildings, structures, and constructions.

Credits to the account reflect the write-off of the cost of incurred capital expenditures upon the expiration of the property lease (rental) agreement term.

Vehicles (active).

Purpose of the account: Accounting for the cost of vehicles.

Debits to the account reflect the cost of vehicles received based on an acceptance act for commissioning or other shipping documents.

Credits to the account reflect the write-off of the cost of received vehicles upon their disposal from the balance sheet based on a write-off act or sales contract.

Intangible assets (active).

Purpose of the account: Accounting for the cost of intangible assets.

Debits to the account reflect the cost of intangible assets received based on an acceptance act for commissioning or other documents.

Credits to the account reflect the write-off of the cost of intangible assets upon their disposal from the balance sheet based on a write-off act or sales contract.

Created (developed) intangible assets (active).

Purpose of the account: Accounting for the cost of expenditures on the creation (development) of intangible assets.

Debits to the account reflect the cost of expenditures on the creation (development) of intangible assets.

Credits to the account reflect the write-off of the cost of incurred expenditures based on relevant documents for the acceptance of completed works.

Goodwill (active).

Purpose of the account: Accounting for the amounts of the excess of the purchase price of an organization over the fair value of all its assets determined on the acquisition date.

Debits to the account reflect the cost of goodwill.

Credits to the account reflect the write-off of the cost of goodwill upon its impairment.

Investment property (active).

Purpose of the account: Accounting by mortgage organizations of the cost of investment property, as well as expenses directly related to bringing them into working condition for their intended use.

Debits to the account reflect the cost of investment property, as well as expenses directly related to bringing them into working condition for their intended use, as well as the amount of positive revaluation.

Credits to the account reflect the write-off of the cost of investment property upon its disposal or final withdrawal from operation, as well as the amount of negative revaluation.

Accumulated depreciation on buildings and structures (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on buildings and structures.

Credits to the account reflect the amounts of accumulated depreciation on buildings and structures.

Debits to the account reflect the write-off of amounts of accumulated depreciation on buildings and structures upon their disposal from the balance sheet.

Accumulated depreciation on computer equipment (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on computer equipment.

Credits to the account reflect the amounts of accumulated depreciation on computer equipment.

Debits to the account reflect the write-off of amounts of accumulated depreciation on computer equipment upon its disposal from the balance sheet.

Accumulated depreciation on other fixed assets (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on other fixed assets (except for property not involved in financial and economic activities).

Credits to the account reflect the amounts of accumulated depreciation on other fixed assets (except for property not involved in financial and economic activities).

Debits to the account reflect the write-off of amounts of accumulated depreciation on other fixed assets (except for property not involved in financial and economic activities) upon their disposal from the balance sheet.

Accumulated depreciation on fixed assets obtained under financial lease (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on fixed assets obtained under financial lease.

Credits to the account reflect the amounts of accumulated depreciation on fixed assets obtained under financial lease.

Debits to the account reflect the write-off of amounts of accumulated depreciation on obtained fixed assets upon the expiration of the financial lease term.

Accumulated depreciation on fixed assets intended for lease (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on fixed assets intended for lease.

Credits to the account reflect the amounts of accumulated depreciation on fixed assets intended for lease.

Debits to the account reflect the write-off of amounts of accumulated depreciation on fixed assets intended for lease upon their disposal from the balance sheet.

Accumulated depreciation on capital expenditures on leased buildings (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on capital expenditures on leased buildings.

Credits to the account reflect the amounts of accumulated depreciation on capital expenditures on leased buildings.

Debits to the account reflect the write-off of amounts of accumulated depreciation on capital expenditures on leased buildings upon their disposal from the balance sheet.

Accumulated depreciation on vehicles (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on vehicles.

Credits to the account reflect the amounts of accumulated depreciation on vehicles.

Debits to the account reflect the write-off of amounts of accumulated depreciation on vehicles upon their disposal from the balance sheet.

Accumulated depreciation on intangible assets (contra).

Purpose of the account: Accounting for the amounts of accumulated depreciation on intangible assets.

Credits to the account reflect the amounts of accumulated depreciation on intangible assets.

Debits to the account reflect the write-off of amounts of accumulated depreciation on intangible assets upon their disposal from the balance sheet.

Accrued income on correspondent accounts (active).

Purpose of the account: Accounting for the amounts of accrued income on correspondent accounts relating to the current period, the receipt of which is expected in the future.

Debits to the account reflect the amounts of accrued income on the correspondent account.

Credits to the account reflect the write-off of amounts of accrued income on the correspondent account upon their payment or overdue payment by the correspondent bank.

Accrued income on deposits placed in the National Bank of the Republic of Kazakhstan (active).

Purpose of the account: Accounting for the amounts of accrued income on deposits placed in the National Bank of the Republic of Kazakhstan relating to the current period, the receipt of which is expected in the future.

Debits to the account reflect the amounts of accrued income on deposits placed in the National Bank of the Republic of Kazakhstan.

Credits to the account reflect the write-off of amounts of accrued income on placed deposits upon their payment by the National Bank of the Republic of Kazakhstan.

Accrued income on deposits placed in other banks (active).

Purpose of the account: Accounting for the amounts of accrued income on deposits placed in other banks relating to the current period, the receipt of which is expected in the future.

Debits to the account reflect the amounts of accrued income on deposits placed in another bank.

Credits to the account reflect the write-off of amounts of accrued income on placed deposits upon their payment or overdue payment by another bank.

Overdue remuneration on deposits placed in other banks (active).

Purpose of the account: Accounting for the amounts of overdue remuneration on deposits placed in other banks.

Debits to the account reflect the amounts of overdue remuneration on deposits placed in another bank.

Credits to the account reflect the write-off of amounts of overdue remuneration on placed deposits upon their payment by another bank or write-off from the balance sheet.

Accrued income on refined precious metals placed in metal accounts (active).

Purpose of the account: Accounting for the amounts of accrued income on refined precious metals placed in metal accounts.

Debits to the account reflect the amounts of accrued income on refined precious metals placed in metal accounts.

Credits to the account reflect the write-off of amounts of accrued income on refined precious metals placed in metal accounts upon their payment.

Accrued income on a deposit serving as collateral for the obligations of the bank, mortgage organization, and Joint Stock Company "Development Bank of Kazakhstan" (active).

Purpose of the account: Accounting for the amounts of accrued income on a deposit placed in another bank and serving as collateral (guarantee, mortgage) for the obligations of the bank, mortgage organization, and Joint Stock Company "Development Bank of Kazakhstan".

On the debit side of the account are recorded amounts of accrued income on a deposit placed in another bank that serves as collateral (guarantee, mortgage) for the obligations of the bank, mortgage organization, and the Joint Stock Company "Bank of Development of Kazakhstan".

On the credit side of the account is recorded the write-off of amounts of accrued income on the placed deposit serving as collateral (guarantee, mortgage) for the obligations of the bank, mortgage organization, and the Joint Stock Company "Bank of Development of Kazakhstan", upon their return by other banks.

Accrued income from operations with investment deposits (active).

Purpose of the account: Recording amounts of accrued remuneration of an Islamic bank in the form of part of the income received from the use of funds attracted under an investment deposit.

On the debit side of the account are recorded amounts of accrued remuneration from the investment deposit.

On the credit side of the account is recorded the write-off of amounts of accrued remuneration in case of its receipt.

Accrued income from loans and financial leasing provided to other banks (active).

Purpose of the account: Recording amounts of accrued income from loans and financial leasing provided to other banks, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued income from loans and financial leasing provided to another bank.

On the credit side of the account is recorded the write-off of amounts of accrued income from provided loans and financial leasing upon their payment or overdue payment by another bank.

Overdue remuneration from loans and financial leasing provided to other banks (active).

Purpose of the account: Recording amounts of overdue remuneration from loans and financial leasing provided to other banks.

On the debit side of the account are recorded amounts of overdue remuneration from loans and financial leasing provided to another bank.

On the credit side of the account is recorded the write-off of amounts of overdue remuneration from provided loans and financial leasing upon their payment by another bank or write-off from the balance sheet.

1733-1734. Excluded by Resolution of the Board of the National Bank of RK dated December 22, 2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Accrued income from settlements between the head office and branches (active).

Purpose of the account: Recording amounts of accrued income from settlements between the head office and branches, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued income from settlements between the head office and branch.

On the credit side of the account is recorded the write-off of amounts of accrued income from settlements between the head office and branch upon their payment or overdue payment.

Accrued income from loans and financial leasing provided to clients (active).

Purpose of the account: Recording amounts of accrued income from loans and financial leasing provided to clients, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued income from loans and financial leasing provided to the client.

On the credit side of the account is recorded the write-off of amounts of accrued income from provided loans and financial leasing upon their payment or overdue payment by the client.

Overdue remuneration from loans and financial leasing provided to clients (active).

Purpose of the account: Recording amounts of overdue remuneration from loans and financial leasing provided to clients, as well as remuneration accrued on overdue principal debt.

On the debit side of the account are recorded amounts of overdue remuneration from loans and financial leasing provided to the client, as well as remuneration accrued on overdue principal debt.

On the credit side of the account is recorded the write-off of amounts of overdue remuneration from provided loans and financial leasing, as well as remuneration accrued on overdue principal debt, upon their payment by the client or write-off from the balance sheet.

Accrued income from securities accounted for at fair value through profit or loss (active).

Purpose of the account: Recording amounts of accrued income from securities accounted for at fair value through profit or loss.

On the debit side of the account is recorded the amount of accrued income from securities accounted for at fair value through profit or loss.

On the credit side of the account is recorded the write-off of amounts of accrued income from securities accounted for at fair value through profit or loss upon their receipt.

Accrued income from securities accounted for at amortized cost (active).

Purpose of the account: Recording amounts of accrued income from securities accounted for at amortized cost, related to the current period, the receipt of which is expected in the future.

On the debit side of the account is recorded the amount of accrued income from securities accounted for at amortized cost.

On the credit side of the account is recorded the write-off of amounts of accrued income from securities accounted for at amortized cost upon their redemption.

Accrued income from securities accounted for at fair value through other comprehensive income (active).

Purpose of the account: Recording amounts of accrued income from securities accounted for at fair value through other comprehensive income.

On the debit side of the account is recorded the amount of accrued income from securities accounted for at fair value through other comprehensive income.

On the credit side of the account is recorded the write-off of amounts of accrued income from securities accounted for at fair value through other comprehensive income upon their redemption.

Accrued income from investments in equity and subordinated debt (active).

Purpose of the account: Recording amounts of accrued income from investments in equity and subordinated debt, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued income from investments in equity and subordinated debt.

On the credit side of the account is recorded the write-off of amounts of accrued income from investments in equity and subordinated debt upon their payment.

Accrued income from "REPO" operations with securities (active).

Purpose of the account: Recording amounts of accrued income from "REPO" operations with securities pledged on the date of opening the operation with the obligation to return the securities to the seller at an agreed price in the future.

On the debit side of the account are recorded amounts of accrued income from the "REPO" operation with securities.

On the credit side of the account is recorded the write-off of amounts of accrued income from the "REPO" operation with securities upon their payment or cancellation of the operation.

Other overdue remuneration (active).

Purpose of the account: Recording amounts of other overdue remuneration.

On the debit side of the account are recorded amounts of other overdue remuneration.

On the credit side of the account is recorded the write-off of amounts of other overdue remuneration upon their payment or write-off from the balance sheet.

Overdue remuneration on securities (active).

Purpose of the account: Recording amounts of overdue remuneration on securities.

On the debit side of the account are recorded amounts of overdue remuneration on securities.

On the credit side of the account is recorded the write-off of amounts of overdue remuneration on securities upon their payment by the issuer or write-off from the balance sheet.

Accrued income from discounted bills (active).

Purpose of the account: Recording amounts of accrued income from discounted bills.

On the debit side of the account are recorded amounts of accrued income from discounted bills.

On the credit side of the account is recorded the write-off of amounts of accrued income from discounted bills upon their receipt or write-off from the balance sheet.

Accrued income from operations with derivative financial instruments (active).

Purpose of the account: Recording amounts of accrued income from operations with derivative financial instruments.

On the debit side of the account are recorded amounts of accrued income from operations with derivative financial instruments.

On the credit side of the account is recorded the write-off of amounts of accrued income from operations with derivative financial instruments upon their receipt.

Accrued income from financial assets transferred to fiduciary management (active).

Purpose of the account: Recording amounts of accrued income from financial assets transferred to fiduciary management.

On the debit side of the account are recorded amounts of accrued income from financial assets transferred to fiduciary management.

On the credit side of the account is recorded the write-off of amounts of accrued income from financial assets transferred to fiduciary management upon their receipt or write-off from the balance sheet.

Accrued income from other operations (active).

Purpose of the account: Recording amounts of accrued income from other operations.

On the debit side of the account is recorded the amount of accrued income from other operations.

On the credit side of the account is recorded the write-off of amounts of accrued income from other operations upon their receipt or write-off from the balance sheet.

Accrued income from other financial assets accounted for at amortized cost (active).

Purpose of the account: Recording amounts of accrued income from other financial assets accounted for at amortized cost.

On the debit side of the account is recorded the amount of accrued income from other financial assets accounted for at amortized cost.

On the credit side of the account is recorded the write-off of amounts of accrued income from other financial assets accounted for at amortized cost upon their receipt.

Accrued income of an Islamic bank from investment activities on lease conditions (active).

Purpose of the account: Recording amounts of accrued income of an Islamic bank from investment activities on lease conditions.

On the debit side of the account are recorded amounts of accrued income of an Islamic bank from investment activities on lease conditions.

On the credit side of the account is recorded the write-off of amounts of accrued income of an Islamic bank from investment activities on lease conditions.

Overdue indebtedness from investment activities on lease conditions (passive).

Purpose of the account: Recording amounts of overdue indebtedness from investment activities on lease conditions.

On the debit side of the account are recorded amounts of overdue indebtedness from investment activities on lease conditions.

On the credit side of the account is recorded the write-off of amounts of overdue indebtedness from investment activities on lease conditions upon their repayment by the client or write-off from the balance sheet.

Prepayment of remuneration on received loans and deposits (active).

Purpose of the account: Recording amounts of pre-paid remuneration on received loans and deposits, related to future periods.

On the debit side of the account are recorded amounts of pre-paid remuneration on received loans and deposits.

On the credit side of the account is recorded the write-off of amounts of pre-paid remuneration on received loans and deposits in accordance with the accrual method.

Expenses of future periods (active).

Purpose of the account: Recording amounts of expenses of future periods.

On the debit side of the account is recorded the amount of expenses of future periods.

On the credit side of the account is recorded the write-off of amounts of expenses of future periods to actual expenses using the accrual method.

Other prepayments (active).

Purpose of the account: Recording amounts of other pre-paid expenses, related to future periods.

On the debit side of the account are recorded amounts of other pre-paid expenses.

On the credit side of the account is recorded the write-off of amounts of other pre-paid expenses in accordance with the accrual method.

Accrued commission income for services on transfer operations (active).

Purpose of the account: Recording amounts of accrued commission income for services on transfer operations, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on transfer operations.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on transfer operations upon their payment or overdue payment.

Accrued commission income for agency services (active).

Purpose of the account: Recording amounts of accrued commission income for agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan upon their payment or overdue payment.

Accrued commission income for services on the purchase and sale of securities (active).

Purpose of the account: Recording amounts of accrued commission income for services on the purchase and sale of securities, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on the purchase and sale of securities.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on the purchase and sale of securities upon their payment or overdue payment.

Accrued commission income for services on the purchase and sale of foreign currency (active).

Purpose of the account: Recording amounts of accrued commission income for services on the purchase and sale of foreign currency, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on the purchase and sale of foreign currency.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on the purchase and sale of foreign currency upon their payment or overdue payment.

Accrued commission income for services on fiduciary operations (active).

Purpose of the account: Recording amounts of accrued commission income for services on fiduciary operations, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on fiduciary operations.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on fiduciary operations upon their payment or overdue payment.

Accrued commission income for services on guarantee operations (active).

Purpose of the account: Recording amounts of accrued commission income for services on guarantee operations, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on guarantee operations.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on guarantee operations upon their payment or overdue payment.

Accrued commission income for services on receiving deposits, opening and maintaining client bank accounts (active).

Purpose of the account: Recording amounts of accrued commission income for services on receiving deposits, opening and maintaining client bank accounts, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on receiving deposits, opening and maintaining client bank accounts.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on receiving deposits, opening and maintaining client bank accounts upon their payment or overdue payment.

Accrued other commission income (active).

Purpose of the account: Recording amounts of accrued commission income for other services, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for other services.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided other services upon their payment or overdue payment.

Accrued commission income from professional activities in the securities market (active).

Purpose of the account: Recording amounts of accrued commission income for services on professional activities in the securities market, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on professional activities in the securities market.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on professional activities in the securities market upon their payment or overdue payment.

Accrued commission income for acceptance of payment documents (active).

Purpose of the account: Recording amounts of accrued commission income for acceptance of payment documents.

On the debit side of the account are recorded amounts of accrued commission income for acceptance of payment documents.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for acceptance of payment documents upon their payment or overdue payment.

Accrued commission income for cash operations services (active).

Purpose of the account: Recording amounts of accrued commission income for cash operations services, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for cash operations services.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided cash operations services upon their payment or overdue payment.

Accrued commission income from documentary settlements (active).

Purpose of the account: Recording amounts of accrued commission income from documentary settlements, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income from documentary settlements.

On the credit side of the account is recorded the write-off of amounts of accrued commission income from documentary settlements upon their payment or overdue payment.

Accrued commission income for forfaiting operations services (active).

Purpose of the account: Recording amounts of accrued commission income for forfaiting operations services, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for forfaiting operations services.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided forfaiting operations services upon their payment or overdue payment.

Accrued commission income for factoring operations services (active).

Purpose of the account: Recording amounts of accrued commission income for factoring operations services, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for factoring operations services.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided factoring operations services upon their payment or overdue payment.

Accrued commission income for collection services (active).

Purpose of the account: Recording amounts of accrued commission income for collection services, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for collection services.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided collection services upon their payment or overdue payment.

Accrued commission income for services on the purchase and sale of refined precious metals (active).

Purpose of the account: Recording amounts of accrued commission income for services on the purchase and sale of refined precious metals, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for services on the purchase and sale of refined precious metals.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided services on the purchase and sale of refined precious metals upon their payment or overdue payment.

Accrued commission income for safekeeping operations services (active).

Purpose of the account: Recording amounts of accrued commission income for safekeeping operations services, related to the current period, the receipt of which is expected in the future.

On the debit side of the account are recorded amounts of accrued commission income for safekeeping operations services.

On the credit side of the account is recorded the write-off of amounts of accrued commission income for provided safekeeping operations services upon their payment or overdue payment.

Overdue commission income for services on transfer operations (active).

Purpose of the account: Recording amounts of overdue commission income for services on transfer operations.

On the debit side of the account are recorded amounts of overdue commission income for services on transfer operations.

On the credit side of the account is recorded the write-off of amounts of overdue commission income for provided services on transfer operations upon their payment or write-off from the balance sheet.

Overdue commission income for agency services (active).

Purpose of the account: Recording amounts of overdue commission income for agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan.

On the debit side of the account are recorded amounts of overdue commission income for agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan.

On the credit side of the account is recorded the write-off of amounts of overdue commission income for provided agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan upon their payment or write-off from the balance sheet.

Overdue commission income for services on the purchase and sale of securities (active).

Purpose of the account: Recording amounts of overdue commission income for services on the purchase and sale of securities.

On the debit side of the account are recorded amounts of overdue commission income for services on the purchase and sale of securities.

On the credit side of the account is recorded the write-off of amounts of overdue commission income for provided services on the purchase and sale of securities upon their payment or write-off from the balance sheet.

Overdue commission income for services on the purchase and sale of foreign currency (active).

Purpose of the account: Recording amounts of overdue commission income for services on the purchase and sale of foreign currency.

On the debit side of the account are recorded amounts of overdue commission income for services on the purchase and sale of foreign currency.

On the credit side of the account is recorded the write-off of amounts of overdue commission income for provided services on the purchase and sale of foreign currency upon their payment or write-off from the balance sheet.

Overdue commission income for services on fiduciary operations (active).

Purpose of the account: Recording amounts of overdue commission income for services on fiduciary operations.

On the debit side of the account are recorded amounts of overdue commission income for services on fiduciary operations.

On the credit of the account, write-offs of amounts of overdue commission income for services provided in trust operations are carried out upon their payment or write-off from the balance sheet.

Overdue commission income for services on issued guarantees (active).

Purpose of the account: Accounting for amounts of overdue commission income for services on issued guarantees.

On the debit of the account, amounts of overdue commission income for services on issued guarantees are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for services on issued guarantees are carried out upon their payment or write-off from the balance sheet.

Overdue commission income for services on accepting deposits, opening and maintaining client bank accounts (active).

Purpose of the account: Accounting for amounts of overdue commission income for services on accepting deposits, opening and maintaining client bank accounts.

On the debit of the account, amounts of overdue commission income for services on accepting deposits, opening and maintaining client bank accounts are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for services on accepting deposits, opening and maintaining client bank accounts are carried out upon their payment or write-off from the balance sheet.

Overdue other commission income (active).

Purpose of the account: Accounting for amounts of overdue commission income for other services.

On the debit of the account, amounts of overdue commission income for other services are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for other services provided are carried out upon their payment or write-off from the balance sheet.

Overdue commission income from professional activities in the securities market (active).

Purpose of the account: Accounting for amounts of overdue commission income from professional activities in the securities market.

On the debit of the account, amounts of overdue commission income from professional activities in the securities market are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for services provided in professional activities in the securities market are carried out upon their payment or write-off from the balance sheet.

Overdue commission income for acceptance of payment documents (active).

Purpose of the account: Accounting for amounts of overdue commission income for acceptance of payment documents.

On the debit of the account, amounts of overdue commission income for acceptance of payment documents are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for acceptance of payment documents are carried out upon their payment or write-off from the balance sheet.

Overdue commission income for services on cash operations (active).

Purpose of the account: Accounting for amounts of overdue commission income for services on cash operations.

On the debit of the account, amounts of overdue commission income for services on cash operations are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for services on cash operations are carried out upon their payment or write-off from the balance sheet.

Overdue commission income on documentary settlements (active).

Purpose of the account: Accounting for amounts of overdue commission income on documentary settlements.

On the debit of the account, amounts of overdue commission income on documentary settlements are recorded.

On the credit of the account, write-offs of amounts of overdue commission income on documentary settlements are carried out upon their payment or write-off from the balance sheet.

Overdue commission income for services on forfeiting operations (active).

Purpose of the account: Accounting for amounts of overdue commission income for services on forfeiting operations.

On the debit of the account, amounts of overdue commission income for services on forfeiting operations are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for services on forfeiting operations are carried out upon their payment or write-off from the balance sheet.

Overdue commission income for services on factoring operations (active).

Purpose of the account: Accounting for amounts of overdue commission income for services on factoring operations.

On the debit of the account, amounts of overdue commission income for services on factoring operations are recorded.

On the credit of the account, write-offs of amounts of overdue commission income for services on factoring operations are carried out upon their payment or write-off from the balance sheet.

Reserves (provisions) to cover losses on accrued and overdue commission income (contra).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on accrued and overdue commission income.

On the credit of the account, amounts of created reserves (provisions) to cover losses on accrued and overdue commission income are recorded.

On the debit of the account, write-offs of amounts of created reserves (provisions) are carried out upon their cancellation or write-off from the balance sheet of accrued and overdue commission income.

Settlements on taxes and other mandatory payments to the budget (active).

Purpose of the account: Accounting for amounts of taxes and other mandatory payments to the budget paid in advance.

On the debit of the account, amounts of paid advance payments of taxes and other mandatory payments to the budget are recorded.

On the credit of the account, write-offs of amounts of taxes and other mandatory payments paid in advance are carried out upon their offsetting with balance sheet account No. 2851.

Settlements with professional participants of the securities market (active).

Purpose of the account: Accounting for amounts of money paid in advance to professional participants of the securities market for services provided by them.

On the debit of the account, amounts of money paid in advance to a professional participant of the securities market for services provided by him are recorded.

On the credit of the account, write-offs of amounts of previously paid money are carried out.

Settlements with shareholders (on dividends) (active).

Purpose of the account: Accounting for amounts of prepaid dividends on shares.

On the debit of the account, amounts of prepaid dividends on shares are recorded.

On the credit of the account, write-offs of amounts of prepaid dividends on shares are carried out at the end of the year by offsetting with balance sheet account No. 2853 or by charging to the losses of the current year.

Settlements with employees (active).

Purpose of the account: Accounting for amounts of advance payments paid to own employees for travel and other expenses.

On the debit of the account, amounts of advance payments paid to own employees for travel and other expenses are recorded.

On the credit of the account, write-offs of amounts of paid advance payments for travel and other expenses are carried out upon receipt of an advance report or return of the received advance by the employee.

Debtors on documentary settlements (active).

Purpose of the account: Accounting for amounts of accounts receivable on documentary settlements.

On the debit of the account, amounts of accounts receivable on documentary settlements are recorded.

On the credit of the account, write-offs of amounts of accounts receivable on documentary settlements are carried out upon receipt of money from the client or at the expense of created provisions (reserves) in case of overdue settlements and reclassification into loan debt, or write-off from the balance sheet.

Debtors on capital investments (active).

Purpose of the account: Accounting for amounts of accounts receivable on capital investments.

On the debit of the account, amounts of accounts receivable on capital investments are recorded.

On the credit of the account, write-offs of amounts of accounts receivable on capital investments are carried out upon receipt of fixed assets and intangible assets or return of unused amounts.

Deferred tax assets (active).

Purpose of the account: Accounting for amounts of deferred tax assets (tax effect of temporary differences between taxable income and accounting income).

On the debit of the account, amounts of deferred tax assets are recorded.

On the credit of the account, write-offs of amounts of deferred tax assets are carried out upon receipt of income and preparation of the declaration, as well as upon set-off or return by tax authorities of overpaid amounts of taxes.

Short currency position in foreign currency (active).

Purpose of the account: Accounting for amounts of excess of liabilities in foreign currency over its assets in this foreign currency.

On the debit of the account, amounts of sold or spent foreign currency are recorded.

On the credit of the account, write-offs of amounts of purchased or received foreign currency are carried out.

Counter-value of foreign currency in tenge (long currency position) (active).

Purpose of the account: Accounting for amounts of counter-value of foreign currency in tenge, accounted for on balance sheet account No. 2858.

On the debit of the account, amounts of counter-value of foreign currency in tenge are recorded upon its purchase or receipt.

On the credit of the account, write-offs of amounts of counter-value of foreign currency in tenge are carried out upon its sale or expenditure.

Other debtors on banking activities (active).

Purpose of the account: Accounting for amounts of other accounts receivable on banking activities, which at the time of receipt cannot be recorded on other balance sheet accounts.

On the debit of the account, amounts of other accounts receivable on banking activities are recorded.

On the credit of the account, write-offs of amounts of other accounts receivable are carried out upon their repayment or charging of costs to corresponding balance sheet accounts.

Debtors on guarantees (active).

Purpose of the account: Accounting for amounts of accounts receivable on issued guarantees.

On the debit of the account, amounts of accounts receivable on issued guarantees are recorded.

On the credit of the account, write-offs of amounts of accounts receivable on issued guarantees are carried out upon their repayment, reclassification into loan debt, or write-off from the balance sheet.

Guarantee deposits, security payments (active).

Purpose of the account: Accounting for amounts of bank money in the form of deposits, payments, transferred to international payment systems, exchanges, clearing houses, and other organizations for the purpose of participation, membership, securing settlements, and guaranteeing obligations.

On the debit of the account, amounts of money of the bank and mortgage organization, transferred as guarantee deposits and security payments, are recorded.

On the credit of the account, write-offs of amounts of money of the bank and mortgage organization, transferred as guarantee deposits and security payments, are carried out.

Claims to the client for accepted bills of exchange (active).

Purpose of the account: Accounting for amounts of claims to the client for accepted bills of exchange.

On the debit of the account, amounts of claims to the client for accepted bills of exchange are recorded.

On the credit of the account, write-offs of amounts of claims to the client for accepted bills of exchange are carried out upon their repayment or write-off from the balance sheet.

Other debtors on non-core activities (active).

Purpose of the account: Accounting for amounts of accounts receivable on economic activities, as well as having a temporary and random nature, amounts of accounts receivable of unclear purpose, which at the time of receipt cannot be recorded on other balance sheet accounts.

On the debit of the account, amounts of accounts receivable on economic activities, as well as having a temporary and random nature, amounts of accounts receivable of unclear purpose, which at the time of receipt cannot be recorded on other balance sheet accounts, are recorded.

On the credit of the account, write-offs of amounts of accounts receivable are carried out upon their repayment or charging of costs to corresponding balance sheet accounts.

Other transit accounts (active).

Purpose of the account: Accounting for other amounts of money in transit accounts subject to write-off after clarification.

On the debit of the account, other amounts of money received into the transit account are recorded.

On the credit of the account, write-offs of other amounts of money from the transit account are carried out upon their distribution to corresponding balance sheet accounts.

Transit accounts for transfers of individuals without opening an account (active).

Purpose of the account: Accounting for amounts of payment in transit accounts for transfers of individuals without opening an account.

On the debit of the account, amounts of payment in transit accounts or amounts of money subject to return, for transfers of individuals without opening an account, are recorded.

On the credit of the account, write-offs of amounts of money in transit accounts for transfers of individuals without opening an account are carried out.

Short position in refined precious metals (active).

Purpose of the account: Accounting for amounts of excess of liabilities in the form of refined precious metals over assets in the form of these refined precious metals.

On the debit of the account, the cost of sold or consumed refined precious metals is recorded.

On the credit of the account, closing of the short position in refined precious metals is carried out at the expense of the acquisition of refined precious metals.

Counter-value of refined precious metals in tenge (long position in refined precious metals) (active).

Purpose of the account: Accounting for amounts of counter-value of refined precious metals, accounted for on balance sheet account No. 2872.

On the debit of the account, amounts of counter-value of acquired refined precious metals are recorded.

On the credit of the account, write-offs of amounts of counter-value of refined precious metals are carried out upon closing the long position in them at the expense of the sale of refined precious metals.

Reserves (provisions) to cover losses from other banking activities (contra).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses from other banking activities.

On the credit of the account, amounts of created reserves (provisions) to cover losses from other banking activities are recorded.

On the debit of the account, write-offs of amounts of created reserves (provisions) are carried out upon their cancellation or write-off from the balance sheet.

Reserves (provisions) to cover losses on accounts receivable related to banking activities (contra).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on accounts receivable related to banking activities.

On the credit of the account, amounts of created reserves (provisions) to cover losses on accounts receivable related to banking activities are recorded.

On the debit of the account, write-offs of amounts of created reserves (provisions) are carried out upon their cancellation or write-off from the balance sheet of accounts receivable.

Reserves (provisions) to cover losses on accounts receivable related to non-core activities (contra).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on accounts receivable related to non-core activities.

On the credit of the account, amounts of created reserves (provisions) to cover losses on accounts receivable related to non-core activities are recorded.

On the debit of the account, write-offs of amounts of created reserves (provisions) are carried out upon their cancellation or write-off from the balance sheet of accounts receivable.

Accrued penalty (fine, penalty) (active).

Purpose of the account: Accounting for the amount of accrued penalty (fine, penalty).

On the debit of the account, the amount of accrued penalty (fine, penalty) is recorded.

On the credit of the account, write-offs of the amount of accrued penalty (fine, penalty) are carried out upon its receipt or write-off from the balance sheet.

Securitized assets (active).

Purpose of the account: Accounting for amounts of securitized assets subject to recognition in the balance sheet.

On the debit of the account, amounts of securitized assets subject to recognition in the balance sheet are recorded.

On the credit of the account, write-offs of amounts of securitized assets are carried out upon their repayment, write-off from the balance sheet at the expense of reserves (provisions), or repurchase.

Claims on futures operations (active).

Purpose of the account: Accounting for amounts of claims arising from the completion of a futures operation.

On the debit of the account, amounts of claims arising from the completion of a futures operation, as well as amounts of positive revaluation, are recorded.

On the credit of the account, write-offs of amounts of arising claims are carried out upon their payment by the client or write-off from the balance sheet, as well as amounts of negative revaluation.

Claims on forward operations (active).

Purpose of the account: Accounting for amounts of claims arising from the completion of a forward operation.

On the debit of the account, amounts of claims arising from the completion of a forward operation, as well as amounts of positive revaluation, are recorded.

On the credit of the account, write-offs of amounts of arising claims are carried out upon their payment by the client or write-off from the balance sheet, as well as amounts of negative revaluation.

Claims on option operations (active).

Purpose of the account: Accounting for amounts of claims arising from the completion of an option operation.

On the debit of the account, amounts of claims arising from the completion of an option operation, as well as amounts of positive revaluation, are recorded.

On the credit of the account, write-offs of amounts of arising claims are carried out upon their payment by the client or write-off from the balance sheet, as well as amounts of negative revaluation.

Claims on spot operations (active).

Purpose of the account: Accounting for amounts of claims arising from the completion of a spot operation.

On the debit of the account, amounts of claims arising from the completion of a spot operation, as well as amounts of positive revaluation, are recorded.

On the credit of the account, write-offs of amounts of arising claims are carried out upon their payment by the counterparty or cancellation of the spot operation, as well as amounts of negative revaluation.

Claims on swap operations (active).

Purpose of the account: Accounting for amounts of claims arising from the completion of a swap operation.

On the debit of the account, amounts of claims arising from the completion of a swap operation, as well as amounts of positive revaluation, are recorded.

On the credit of the account, write-offs of amounts of arising claims are carried out upon their payment by the counterparty or cancellation of the swap operation, as well as amounts of negative revaluation.

Claims on operations with other derivative financial instruments (active).

Purpose of the account: Accounting for amounts of claims arising from the completion of operations with other derivative financial instruments.

On the debit of the account, amounts of claims arising from the completion of operations with other derivative financial instruments, as well as amounts of positive revaluation, are recorded.

On the credit of the account, write-offs of amounts of arising claims are carried out upon their payment by the counterparty or cancellation of operations with other derivative financial instruments, as well as amounts of negative revaluation.

Correspondent accounts of the National Bank of the Republic of Kazakhstan (passive).

Purpose of the account: Accounting for amounts of money of the National Bank of the Republic of Kazakhstan in its correspondent accounts opened in the bank.

On the credit of the account, amounts of money received into the correspondent account of the National Bank of the Republic of Kazakhstan opened in the bank are recorded.

On the debit of the account, write-offs of amounts of money from the correspondent account of the National Bank of the Republic of Kazakhstan opened in the bank are carried out.

Correspondent accounts of foreign central banks (passive).

Purpose of the account: Accounting for amounts of money of foreign central banks in their correspondent accounts opened in the bank.

On the credit of the account, amounts of money received into the correspondent account of a foreign central bank opened in the bank are recorded.

On the debit of the account, write-offs of amounts of money from the correspondent account of a foreign central bank opened in the bank are carried out.

Correspondent accounts of other banks (passive).

Purpose of the account: Accounting for amounts of money of correspondent banks in their correspondent accounts.

On the credit of the account, amounts of money received into the correspondent account of a correspondent bank are recorded.

On the debit of the account, write-offs of amounts of money from the correspondent account of a correspondent bank are carried out.

Correspondent accounts of organizations carrying out separate types of banking operations (passive).

Purpose of the account: Accounting for amounts of money of organizations carrying out separate types of banking operations in their correspondent accounts.

On the credit of the account, amounts of money received into the correspondent account of an organization carrying out separate types of banking operations are recorded.

On the debit of the account, write-offs of amounts of money from the correspondent account of an organization carrying out separate types of banking operations are carried out.

Metal accounts of other banks in refined precious metals (passive).

Purpose of the account: Accounting for the cost of refined precious metals belonging to other banks.

On the credit of the account, the cost of refined precious metals received into the account of another bank is recorded.

On the debit of the account, write-offs of the cost of received refined precious metals are carried out by order of another bank.

Demand deposits of the National Bank of the Republic of Kazakhstan (passive).

Purpose of the account: Accounting for amounts of demand deposits accepted by the bank from the National Bank of the Republic of Kazakhstan under a bank deposit agreement.

On the credit of the account, amounts of demand deposits accepted by the bank from the National Bank of the Republic of Kazakhstan under a bank deposit agreement are recorded.

On the debit of the account, write-offs of amounts of accepted demand deposits are carried out upon their return by the bank.

Demand deposits of foreign central banks (passive).

Purpose of the account: Accounting for amounts of demand deposits accepted by the bank from foreign central banks under a bank deposit agreement.

On the credit of the account, amounts of demand deposits accepted by the bank from foreign central banks under a bank deposit agreement are recorded.

On the debit of the account, write-offs of amounts of accepted demand deposits are carried out upon their return by the bank.

Demand deposits of other banks (passive).

Purpose of the account: Accounting for amounts of demand deposits accepted from other banks under a bank deposit agreement.

On the credit of the account, amounts of demand deposits accepted from another bank under a bank deposit agreement are recorded.

On the debit of the account, write-offs of amounts of accepted demand deposits are carried out upon their return.

Overdue debt on demand deposits of other banks (passive).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on demand deposits accepted from other banks under a bank deposit agreement.

On the credit of the account, amounts of overdue debt on the principal amount of debt on demand deposits accepted from another bank are recorded.

On the debit of the account, write-offs of amounts of overdue debt on the principal amount of debt on accepted demand deposits are carried out upon their repayment.

Premium on loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship (passive).

Purpose of the account: Accounting for amounts of premium in the form of excess of the amount of the loan actually obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship (taking into account transaction costs) over the repayable amount of the loan, amounts of adjustment of the book value of the loan upon modification, amounts of adjustment related to the recognition of interest expenses using the effective interest rate method.

On the credit side of the account is recorded the amount of the premium in the form of the excess of the sum of the loan actually received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (taking into account transaction costs) over the repayable loan amount, the adjustment to the carrying amount of the loan upon modification, and the adjustment related to the recognition of interest expense using the effective interest method.

On the debit side of the account is recorded the amortization and/or write-off of the premium on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship.

Discount on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (contra-liability).

Purpose of the account: Accounting for discount amounts in the form of the excess of the repayable loan amount over the sum of the loan actually received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (taking into account transaction costs), adjustments to the carrying amount of the loan upon modification, adjustments related to the recognition of interest expense using the effective interest method, and adjustments related to obtaining a loan at a non-market interest rate.

On the debit side of the account is recorded the discount amount in the form of the excess of the repayable loan amount over the sum of the loan actually received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (taking into account transaction costs), the adjustment to the carrying amount of the loan upon modification, the adjustment related to the recognition of interest expense using the effective interest method, and the adjustment related to obtaining a loan at a non-market interest rate.

On the credit side of the account is recorded the amortization and/or write-off of the discount on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship.

Short-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (liability).

Purpose of the account: Accounting for loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship with a term of no more than one year.

On the credit side of the account are recorded short-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship.

On the debit side of the account is recorded the write-off of the amounts of short-term loans received.

Account for positive adjustment of the cost of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (liability).

Purpose of the account: Accounting for positive adjustments to the accounting (carrying) value of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship with a maturity period of more than one year, arising as a result of an increase in the fair value of this loan.

On the credit side of the account is recorded the amount of the positive adjustment to the accounting (carrying) value of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship with a maturity period of more than one year, arising as a result of an increase in the fair value of this loan.

On the debit side of the account is recorded the write-off of the amounts of the positive adjustment to the accounting (carrying) value of the received loan.

Long-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (liability).

On the credit side of the account are recorded long-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship.

On the debit side of the account is recorded the write-off of the amounts of received long-term loans upon their repayment.

Account for negative adjustment of the cost of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (contra-liability).

Purpose of the account: Accounting for negative adjustments to the accounting (carrying) value of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the debit side of the account is recorded the amount of the negative adjustment to the accounting (carrying) value of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the credit side of the account is recorded the write-off of the amounts of the negative adjustment to the accounting (carrying) value of the received loan.

Overdue debt on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship (liability).

Purpose of the account: Accounting for overdue debt on the principal amount of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship.

On the credit side of the account are recorded overdue debts on the principal amount of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding company, and the special fund for the development of private entrepreneurship.

On the debit side of the account is recorded the write-off of overdue debts on the principal amount of the received loans.

Discount on loans received from international financial organizations (contra-liability).

Purpose of the account: Accounting for the excess of the repayable loan amount over the sum of the loan actually received from international financial organizations (taking into account transaction costs) (discount).

On the debit side of the account is recorded the excess of the repayable loan amount over the sum of the loan actually received from international financial organizations (taking into account transaction costs) (discount).

On the credit side of the account is recorded the amortization of the discount on the loan received from international financial organizations, in correspondence with balance sheet account No. 5069, and the write-off of the unamortized discount amount upon derecognition.

Premium on loans received from international financial organizations (liability).

Purpose of the account: Accounting for the excess of the sum of the loan actually received from an international financial organization (taking into account transaction costs) over the repayable loan amount (premium).

On the credit side of the account is recorded the excess of the sum of the loan actually received from an international financial organization (taking into account transaction costs) over the repayable loan amount (premium).

On the debit side of the account is recorded the amortization of the premium on the loan received from an international financial organization, in correspondence with balance sheet account No. 4331, and the write-off of the unamortized premium amount upon derecognition.

Short-term loans received from international financial organizations (liability).

Purpose of the account: Accounting for loans received from international financial organizations with a term of up to one year inclusive.

On the credit side of the account are recorded short-term loans received from an international financial organization.

On the debit side of the account is recorded the write-off of the amounts of received short-term loans upon their repayment.

Account for positive adjustment of the cost of a loan received from international financial organizations (liability).

Purpose of the account: Accounting for positive adjustments to the accounting (carrying) value of a loan received from international financial organizations with a maturity period of more than one year, arising as a result of an increase in the fair value of this loan.

On the credit side of the account is recorded the amount of the positive adjustment to the accounting (carrying) value of a loan received from an international financial organization with a maturity period of more than one year, arising as a result of an increase in the fair value of this loan.

On the debit side of the account is recorded the write-off of the amounts of the positive adjustment to the accounting (carrying) value of the received loan when offsetting this amount with balance sheet account No. 2047.

Long-term loans received from international financial organizations (liability).

Purpose of the account: Accounting for loans received from international financial organizations with a term of more than one year.

On the credit side of the account are recorded long-term loans received from an international financial organization.

On the debit side of the account is recorded the write-off of the amounts of received long-term loans upon their repayment.

Account for negative adjustment of the cost of a loan received from international financial organizations (contra-liability).

Purpose of the account: Accounting for negative adjustments to the accounting (carrying) value of a loan received from international financial organizations with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the debit side of the account is recorded the amount of the negative adjustment to the accounting (carrying) value of a loan received from an international financial organization with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the credit side of the account is recorded the write-off of the amounts of the negative adjustment to the accounting (carrying) value of the received loan when offsetting this amount with balance sheet account No. 2045.

Overdue debt on loans received from international financial organizations (liability).

Purpose of the account: Accounting for overdue debt on the principal amount of loans received from international financial organizations.

On the credit side of the account are recorded overdue debts on the principal amount of loans received from an international financial organization.

On the debit side of the account is recorded the write-off of the overdue debt on the principal amount of the received loans upon their repayment.

Loans received from the National Bank of the Republic of Kazakhstan (liability).

Purpose of the account: Accounting for loans received from the National Bank of the Republic of Kazakhstan.

On the credit side of the account are recorded loans received from the National Bank of the Republic of Kazakhstan.

On the debit side of the account is recorded the write-off of the amounts of received loans upon their repayment.

Loans received from foreign central banks (liability).

Purpose of the account: Accounting for loans received from foreign central banks.

On the credit side of the account are recorded loans received from a foreign central bank.

On the debit side of the account is recorded the write-off of the amounts of received loans upon their repayment.

Loans received from other banks with a term of up to one month (liability).

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

On the credit side of the account are recorded loans received from another bank with a term of up to one month.

On the debit side of the account is recorded the write-off of loans received with a term of up to one month upon their repayment.

Loans received from other banks with a term of up to one year (liability).

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

On the credit side of the account are recorded loans received from another bank with a term from one month to one year.

On the debit side of the account is recorded the write-off of loans received with a term from one month to one year upon their repayment.

Account for positive adjustment of the cost of a loan received from other banks and organizations carrying out specific types of banking operations (liability).

Purpose of the account: Accounting for positive adjustments to the accounting (carrying) value of a loan received from other banks and organizations carrying out specific types of banking operations with a maturity period of more than one year, arising as a result of an increase in the fair value of this loan.

On the credit side of the account is recorded the amount of the positive adjustment to the accounting (carrying) value of a loan received from other banks and organizations carrying out specific types of banking operations with a maturity period of more than one year, arising as a result of an increase in the fair value of this loan.

Long-term loans received from other banks (liability).

Purpose of the account: Accounting for loans received from other banks with a term of more than one year.

On the credit side of the account are recorded long-term loans received from another bank.

On the debit side of the account is recorded the write-off of the amounts of received long-term loans upon their repayment.

Financial leasing received from other banks (liability).

Purpose of the account: Accounting for the principal debt amount of financial leasing received from other banks.

On the credit side of the account are recorded the principal debt amounts of financial leasing received from another bank.

On the debit side of the account is recorded the write-off of the principal debt amounts of the received financial leasing upon their repayment.

Overdue debt on loans and financial leasing received from other banks (liability).

Purpose of the account: Accounting for overdue debt on the principal amount of loans and financial leasing received from other banks. On the credit side of the account are recorded overdue debts on the principal amount of loans and financial leasing received from another bank.

On the debit side of the account is recorded the write-off of overdue debts on the principal amount of the received loans and financial leasing upon their repayment.

Overdue debt on loans and financial leasing received from the National Bank of the Republic of Kazakhstan (liability).

Purpose of the account: Accounting for overdue debt on the principal amount of loans and financial leasing received from the National Bank of the Republic of Kazakhstan.

On the credit side of the account are recorded overdue debts on the principal amount of loans and financial leasing received from the National Bank of the Republic of Kazakhstan.

On the debit side of the account is recorded the write-off of overdue debts on the principal amount of the received loans and financial leasing upon their repayment.

Short-term loans received from organizations carrying out specific types of banking operations (liability).

Purpose of the account: Accounting for loans received from organizations carrying out specific types of banking operations with a term of up to one year inclusive.

On the credit side of the account are recorded short-term loans received from an organization carrying out specific types of banking operations.

On the debit side of the account is recorded the write-off of the amounts of received short-term loans upon their repayment.

Account for negative adjustment of the cost of a loan received from other banks and organizations carrying out specific types of banking operations (contra-liability).

Purpose of the account: Accounting for negative adjustments to the accounting (carrying) value of a loan received from other banks and organizations carrying out specific types of banking operations with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the debit side of the account is recorded the amount of the negative adjustment to the accounting (carrying) value of a loan received from other banks and organizations carrying out specific types of banking operations with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the credit side of the account is recorded the write-off of the amounts of the negative adjustment to the accounting (carrying) value of the loan when offsetting this amount with balance sheet account No. 2055.

Long-term loans received from organizations carrying out specific types of banking operations (liability).

Purpose of the account: Accounting for loans received from organizations carrying out specific types of banking operations with a term of more than one year.

On the credit side of the account are recorded long-term loans received from an organization carrying out specific types of banking operations.

On the debit side of the account is recorded the write-off of the amounts of received long-term loans upon their repayment.

Financial leasing received from organizations carrying out specific types of banking operations (liability).

Purpose of the account: Accounting for the principal debt amount of financial leasing received from organizations carrying out specific types of banking operations.

On the credit side of the account are recorded the principal debt amounts of financial leasing received from an organization carrying out specific types of banking operations.

On the debit side of the account is recorded the write-off of the principal debt amounts of the received financial leasing upon their repayment.

Overdue debt on loans and financial leasing received from organizations carrying out specific types of banking operations (liability).

Purpose of the account: Accounting for overdue debt on the principal amount of loans and financial leasing received from organizations carrying out specific types of banking operations.

On the credit side of the account are recorded overdue debts on the principal amount of loans and financial leasing received from an organization carrying out specific types of banking operations.

On the debit side of the account is recorded the write-off of overdue debts on the principal amount of the received loans and financial leasing upon their repayment.

Premium on received loans (liability).

Purpose of the account: Accounting for the excess of the sum of the loan actually received (taking into account transaction costs) over the repayable loan amount (premium).

On the credit side of the account is recorded the excess of the sum of the loan actually received (taking into account transaction costs) over the repayable loan amount (premium).

On the debit side of the account is recorded the amortization of the premium on the received loan, in correspondence with balance sheet account No. 4331, and the write-off of the unamortized premium amount upon derecognition.

Discount on received loans (contra-liability).

Purpose of the account: Accounting for the excess of the repayable loan amount over the sum of the loan actually received (taking into account transaction costs) (discount).

On the debit side of the account is recorded the excess of the repayable loan amount over the sum of the loan actually received (taking into account transaction costs) (discount).

On the credit side of the account is recorded the amortization of the discount on the received loan, in correspondence with balance sheet account No. 5069, and the write-off of the unamortized discount amount upon derecognition.

Overnight loans received from the National Bank of the Republic of Kazakhstan (liability).

Purpose of the account: Accounting for overnight loans received from the National Bank of the Republic of Kazakhstan.

On the credit side of the account are recorded overnight loans received from the National Bank of the Republic of Kazakhstan.

On the debit side of the account is recorded the write-off of the amounts of received overnight loans upon their return.

Overnight loans received from foreign central banks (liability).

Purpose of the account: Accounting for overnight loans received from foreign central banks.

On the debit side of the account are recorded overnight loans received from a foreign central bank.

On the debit side of the account is recorded the write-off of the amounts of received overnight loans upon their return.

Overnight loans received from other banks (liability).

Purpose of the account: Accounting for overnight loans received from other banks.

On the credit side of the account are recorded overnight loans received from another bank.

On the debit side of the account is recorded the write-off of the amounts of received overnight loans upon their return.

Term deposits of the National Bank of the Republic of Kazakhstan (liability).

Purpose of the account: Accounting for the amounts of term deposits accepted by the bank from the National Bank of the Republic of Kazakhstan under a deposit agreement.

On the credit side of the account are recorded the amounts of term deposits accepted by the bank from the National Bank of the Republic of Kazakhstan.

On the debit side of the account is recorded the write-off of the amounts of accepted term deposits upon their return by the bank.

Term deposits of foreign central banks (liability).

Purpose of the account: Accounting for the amounts of term deposits accepted by the bank from foreign central banks under a deposit agreement.

On the credit side of the account are recorded the amounts of term deposits accepted by the bank from a foreign central bank.

On the debit side of the account is recorded the write-off of the amounts of accepted term deposits upon their return by the bank.

Short-term deposits of other banks (up to one month) (liability).

Purpose of the account: Accounting for deposits accepted from other banks under a deposit agreement with a term of up to one month inclusive.

On the credit side of the account are recorded the amounts of short-term deposits accepted from another bank. On the debit side of the account is recorded the write-off of the amounts of accepted short-term deposits upon their return.

Short-term deposits of other banks (up to one year) (liability).

Purpose of the account: Accounting for deposits accepted from other banks under a deposit agreement with a term of up to one year inclusive.

On the credit side of the account are recorded the amounts of short-term deposits accepted from another bank.

On the debit side of the account is recorded the write-off of the amounts of accepted short-term deposits upon their return.

Deposits attracted from other banks for one night (liability).

Purpose of the account: Accounting for deposits attracted from other banks before the start of the working day following the day of attraction of the deposit.

On the credit side of the account are recorded the amounts of deposits attracted from another bank before the start of the working day following the day of attraction of the deposit.

On the debit side of the account, the amounts of deposits attracted for one night are written off upon their return.

Time deposits of other banks in refined precious metals (passive).

Purpose of the account: Accounting for the value of refined precious metals received from other banks under a time deposit agreement.

On the credit side of the account, the value of refined precious metals received from other banks under a time deposit agreement is recorded.

On the debit side of the account, the value of refined precious metals received from other banks under a time deposit agreement is written off upon their return.

Long-term deposits of other banks (passive).

Purpose of the account: Accounting for deposit amounts received from other banks under a bank deposit agreement for a term exceeding one year.

On the credit side of the account, the amounts of long-term deposits received from another bank are recorded.

On the debit side of the account, the amounts of received long-term deposits are written off upon their return.

Account for positive adjustment of the cost of a time deposit attracted from other banks (passive).

Purpose of the account: Accounting for the amount of positive adjustment of the accounting (balance sheet) cost of a time deposit attracted from other banks with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit.

On the credit side of the account, the amount of positive adjustment of the accounting (balance sheet) cost of a time deposit attracted from another bank with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit, is recorded.

On the debit side of the account, the amounts of positive adjustment of the accounting (balance sheet) cost of the attracted deposit are written off when offsetting this amount with balance sheet account No. 2129.

Account for negative adjustment of the cost of a time deposit attracted from other banks (contra-passive).

Purpose of the account: Accounting for the amount of negative adjustment of the accounting (balance sheet) cost of a time deposit attracted from other banks with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit.

On the debit side of the account, the amount of negative adjustment of the accounting (balance sheet) cost of a time deposit attracted from another bank with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit, is recorded.

On the credit side of the account, the amounts of negative adjustment of the accounting (balance sheet) cost of the attracted deposit are written off when offsetting this amount with balance sheet account No. 2128.

Deposit serving as collateral for obligations of other banks (passive).

Purpose of the account: Accounting for amounts of money (deposit) of other banks received under a bank deposit agreement and a pledge agreement as collateral (guarantee, mortgage) for their obligations, ownership and use of which are exercised by the pledgor. This account is a bank account.

On the credit side of the account, the amounts of money (deposit) of another bank received as collateral (guarantee, mortgage) for its obligations are recorded.

On the debit side of the account, the amounts of money (deposit) of another bank received as collateral (guarantee, mortgage) for its obligations are written off in accordance with the terms of the bank deposit and pledge agreements and the legislation of the Republic of Kazakhstan.

Excluded by Resolution of the Board of the National Bank of the RK dated 24.12.2025 No. 105 (enters into force from January 1, 2026).
Conditional deposits of other banks (passive).

Purpose of the account: Accounting for amounts of conditional deposits received from other banks under a bank deposit agreement.

On the credit side of the account, the amounts of conditional deposits received from another bank are recorded.

On the debit side of the account, the amounts of received conditional deposits are written off upon their return.

Overdue debt on time deposits of other banks (passive).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on deposits received from other banks under a bank deposit agreement.

On the credit side of the account, the amounts of overdue debt on the principal amount of debt on deposits received from another bank are recorded.

On the debit side of the account, the amounts of overdue debt on the principal amount of debt on received deposits are written off upon their repayment.

Account for positive adjustment of the cost of a conditional deposit attracted from other banks (passive).

Purpose of the account: Accounting for the amount of positive adjustment of the accounting (balance sheet) cost of a conditional deposit attracted from other banks with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit.

On the credit side of the account, the amount of positive adjustment of the accounting (balance sheet) cost of a conditional deposit attracted from another bank with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit, is recorded.

Account for negative adjustment of the cost of a conditional deposit attracted from other banks (contra-passive).

Purpose of the account: Accounting for the amount of negative adjustment of the accounting (balance sheet) cost of a conditional deposit attracted from other banks with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit.

On the debit side of the account, the amount of negative adjustment of the accounting (balance sheet) cost of a conditional deposit attracted from another bank with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit, is recorded.

Overdue debt on conditional deposits of other banks (passive).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on conditional deposits received from other banks under a bank deposit agreement.

On the credit side of the account, the amounts of overdue debt on the principal amount of debt on conditional deposits received from another bank are recorded.

On the debit side of the account, the amounts of overdue debt on the principal amount of debt on received deposits are written off upon their repayment.

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 (passive).

Purpose of the account: Accounting for the amount of premium in the form of the excess of the amount of money actually received 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 (taking into account transaction costs) over the amount of money returned on deposits, amounts of adjustment of the balance sheet cost of the deposit upon modification, amounts of adjustment related to the recognition of interest expenses using the effective interest rate method.

On the credit side of the account, the amount of premium in the form of the excess of the amount of money actually received on the deposit (taking into account transaction costs) over the amount of money returned on the deposit, the amount of adjustment of the balance sheet cost of the deposit upon modification, and the amount of adjustment related to the recognition of interest expenses using the effective interest rate method are recorded.

On the debit side of the account, the amount of amortization and/or write-off of the 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 is recorded.

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 (contra-passive).

Purpose of the account: Accounting for the amount of discount in the form of the excess of the amount of money returned 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 over the amount of money actually received on deposits (taking into account transaction costs), amounts of adjustment of the balance sheet cost of the deposit upon modification, amounts of adjustment related to the recognition of interest expenses using the effective interest rate method, amounts of adjustment related to the attraction of a deposit at a non-market interest rate.

On the debit side of the account, the amount of discount in the form of the excess of the amount of money returned on the deposit over the amount of money actually received on the deposit (taking into account transaction costs), the amount of adjustment of the balance sheet cost of the deposit upon modification, the amount of adjustment related to the recognition of interest expenses using the effective interest rate method, and the amount of adjustment related to the attraction of a deposit at a non-market interest rate are recorded.

On the credit side of the account, the amount of amortization and/or write-off of the 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 is recorded.

Savings deposits of other banks (more than one year) (passive).

Purpose of the account: Accounting for amounts of savings deposits received from other banks under a bank deposit agreement for a term of more than one year.

On the credit side of the account, the amounts of savings deposits received from another bank are recorded.

On the debit side of the account, the amounts of received savings deposits are written off.

Overdue debt on savings deposits of other banks (passive).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on savings deposits received from other banks under a bank deposit agreement.

On the credit side of the account, the amounts of overdue debt on the principal amount of debt on savings deposits received from another bank are recorded.

On the debit side of the account, the amounts of overdue debt on the principal amount of debt on received deposits are written off.

Time deposits of organizations carrying out certain types of banking operations (passive).

Purpose of the account: Accounting for amounts of time deposits of organizations carrying out certain types of banking operations based on a license from the authorized body for regulation, control, and supervision of the financial market and financial organizations.

On the credit side of the account, the amounts of time deposits of organizations carrying out certain types of banking operations based on a license from the authorized body for regulation, control, and supervision of the financial market and financial organizations are recorded.

On the debit side of the account, the amounts of received time deposits are written off upon their return by the bank.

Account for positive adjustment of the cost of a deposit attracted from organizations carrying out certain types of banking operations (passive).

Purpose of the account: Accounting for the amount of positive adjustment of the accounting (balance sheet) cost of a deposit attracted from organizations carrying out certain types of banking operations, arising as a result of an increase in the fair value of this deposit.

On the credit side of the account, the amount of positive adjustment of the accounting (balance sheet) cost of a deposit attracted from an organization carrying out certain types of banking operations, arising as a result of an increase in the fair value of this deposit, is recorded.

Account for negative adjustment of the cost of a time deposit attracted from organizations carrying out certain types of banking operations (contra-passive).

Purpose of the account: Accounting for the amount of negative adjustment of the accounting (balance sheet) cost of a deposit attracted from organizations carrying out certain types of banking operations with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit.

On the debit side of the account, the amount of negative adjustment of the accounting (balance sheet) cost of a deposit attracted from an organization carrying out certain types of banking operations with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit, is recorded.

Overdue debt on time deposits of organizations carrying out certain types of banking operations (passive).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on a deposit received from an organization carrying out certain types of banking operations under a bank deposit agreement.

On the credit side of the account, the amounts of overdue debt on the principal amount of debt on a deposit received from an organization carrying out certain types of banking operations are recorded.

On the debit side of the account, the amounts of overdue debt on the principal amount of debt on the received deposit are written off upon their repayment.

Settlements with the head office (passive).

Purpose of the account: Accounting for amounts of money in the correspondent account opened by the head office for its branch.

On the credit side of the account, the amounts of money received into the correspondent account of the branch opened by the head office for its branch are recorded.

On the debit side of the account, the amounts of money from the correspondent account of the branch are written off.

Settlements with local branches (passive).

Purpose of the account: Accounting for amounts of money of the head office in its correspondent account opened in a local branch for the head office.

On the credit side of the account, the amounts of money received into the correspondent account of the head office opened by a local branch for the head office are recorded.

On the debit side of the account, the amount of money from the correspondent account of the head office is written off.

Settlements with foreign branches (passive).

Purpose of the account: Accounting for amounts of money of the head office in its correspondent account opened in a foreign branch for the head office.

On the credit side of the account, the amounts of money received into the correspondent account of the head office opened in a foreign branch for the head office are recorded.

On the debit side of the account, the amount of money from the correspondent account of the head office is written off.

Funds of the state budget (passive).

Purpose of the account: Accounting for amounts of funds of the state budget.

On the credit side of the account, the amounts of funds received from the state budget are recorded.

On the debit side of the account, the amounts of funds of the state budget directed for their intended purpose are written off.

Uninvested balances on current accounts intended for accounting for client funds under custody agreements (passive).

Purpose of the account: Accounting for uninvested balances of money in current accounts intended for accounting for funds of clients managing an investment portfolio, voluntary accumulated pension fund, received by banks under custody agreements.

On the credit side of the account, the amounts of money received by banks under a custody agreement, received into current accounts intended for accounting for funds of clients managing an investment portfolio, voluntary accumulated pension fund, opened by banks-custodians, are recorded.

On the debit side of the account, the received amounts of money from current accounts intended for accounting for funds of clients managing an investment portfolio, voluntary accumulated pension fund, are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Current accounts of legal entities (passive).

Purpose of the account: Accounting for amounts of money of legal entities in their current accounts opened under a bank account agreement.

On the credit side of the account, the amounts of money received into the current account of legal entities are recorded.

On the debit side of the account, the received amounts of money from the current account of legal entities are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Current accounts of individuals (passive).

Purpose of the account: Accounting for amounts of money of individuals in their current accounts.

On the credit side of the account, the amounts of money of an individual received into their current account are recorded.

On the debit side of the account, the received amounts of money from the current account of an individual are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Demand deposits of individuals (passive).

Purpose of the account: Accounting for amounts of demand deposits of individuals.

On the credit side of the account, the amounts of demand deposits received from an individual are recorded.

On the debit side of the account, the amounts of received demand deposits of an individual are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Short-term deposits of individuals (passive).

Purpose of the account: Accounting for amounts of deposits of individuals with a maturity date of one year or less.

On the credit side of the account, the amounts of short-term deposits received from an individual are recorded.

On the debit side of the account, the amounts of received short-term deposits of an individual are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Long-term deposits of individuals (passive).

Purpose of the account: Accounting for amounts of deposits of individuals with a maturity date exceeding one year.

On the credit side of the account, the amounts of long-term deposits received from an individual are recorded.

On the debit side of the account, the amounts of received long-term deposits of an individual are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Conditional deposits of individuals (passive).

Purpose of the account: Accounting for amounts of conditional deposits of individuals.

On the credit side of the account, the amounts of conditional deposits received from individuals are recorded.

On the debit side of the account, the amounts of received conditional deposits of individuals are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Excluded by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the day of its first official publication).
Financial assets received in trust management (passive).

Purpose of the account: Accounting for amounts of money and value of refined precious metals received from clients in trust management.

On the credit side of the account, the amount of money and value of refined precious metals received from a client in trust management are recorded.

On the debit side of the account, the amounts of money and value of refined precious metals received in trust management are written off upon their return to the client.

Demand deposits of legal entities (passive).

Purpose of the account: Accounting for amounts of demand deposits received from legal entities under a bank deposit agreement.

On the credit side of the account, the amounts of demand deposits received from legal entities are recorded.

On the debit side of the account, the amounts of received demand deposits are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Client metal accounts in refined precious metals (passive).

Purpose of the account: Accounting for the value of refined precious metals belonging to clients.

On the credit side of the account, the value of refined precious metals received into the client's account is recorded.

On the debit side of the account, the value of received refined precious metals is written off by the client's order.

Short-term deposit of individuals serving as collateral for client obligations (passive).

Purpose of the account: Accounting for amounts of money (short-term deposit) of individuals received under a bank deposit agreement and a pledge agreement as collateral (guarantee) for obligations to the bank, ownership and use of which are exercised by the pledgor (bank client). This account is a bank account.

On the credit side of the account, the amounts of money (short-term deposit) of individuals received as collateral (guarantee) for obligations to the bank, ownership and use of which are exercised by the pledgor (bank client), are recorded.

On the debit side of the account, the amounts of money (short-term deposit) of individuals received as collateral (guarantee) for obligations to the bank, ownership and use of which are exercised by the pledgor (bank client), are written off in accordance with the terms of bank deposit and pledge agreements and the legislation of the Republic of Kazakhstan.

Short-term deposits of legal entities (passive).

Purpose of the account: Accounting for amounts of deposits received from legal entities under a bank deposit agreement for a term of up to one year inclusive.

On the credit side of the account, the amounts of short-term deposits received from legal entities are recorded.

On the debit side of the account, the amounts of received short-term deposits are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Time deposits of clients in refined precious metals (passive).

Purpose of the account: Accounting for the value of refined precious metals received from clients under a time deposit agreement.

On the credit side of the account, the value of refined precious metals received from clients under a time deposit agreement is recorded.

On the debit side of the account, the value of refined precious metals received from clients under a time deposit agreement is written off upon their return.

Long-term deposits of legal entities (passive).

Purpose of the account: Accounting for amounts of deposits received from legal entities under a bank deposit agreement for a term exceeding one year.

On the credit side of the account, the amounts of long-term deposits received from legal entities are recorded.

On the debit side of the account, the amounts of received long-term deposits are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Conditional deposits of legal entities (passive).

Purpose of the account: Accounting for amounts of conditional deposits received from legal entities under a bank deposit agreement.

On the credit side of the account, the amounts of conditional deposits received from legal entities are recorded.

On the debit side of the account, the amounts of received conditional deposits are written off for their intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Excluded by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the day of its first official publication).
Deposits of special purpose subsidiaries (passive).

Purpose of the account: Accounting for amounts of deposits of special purpose subsidiaries, used in the manner provided by the bank deposit agreement.

On the credit side of the account, the amounts of deposits of special purpose subsidiaries, used in the manner provided by the bank deposit agreement, are recorded.

On the debit side of the account, the amounts of received deposits are written off for their intended purpose in accordance with the terms of the bank deposit agreement.

Deposit of legal entities serving as collateral for client obligations (passive).

Purpose of the account: Accounting for amounts of money (deposit) of legal entities received under a bank deposit agreement and a pledge agreement as collateral (guarantee, mortgage) for their obligations, ownership and use of which are exercised by the pledgor (bank client). This account is a bank account.

On the credit side of the account, amounts of money (deposits) of legal entities accepted as collateral (guarantee, mortgage) for their obligations are recorded.

On the debit side of the account, write-off of amounts of money (deposits) of legal entities accepted as collateral (guarantee, mortgage) for their obligations is carried out in accordance with the terms of the bank deposit agreement and pledge agreement and the legislation of the Republic of Kazakhstan.

Overdue debt on demand deposits of clients (liability).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of demand deposits accepted from clients under a bank deposit agreement.

On the credit side of the account, amounts of overdue debt on the principal amount of demand deposits accepted from the client are recorded.

On the debit side of the account, write-off of amounts of overdue debt on the principal amount of accepted demand deposits is carried out upon their repayment.

Overdue debt on other operations with clients (liability).

Purpose of the account: Accounting for amounts of overdue debt on other operations with clients.

On the credit side of the account, amounts of overdue debt on other operations with clients are recorded.

On the debit side of the account, write-off of amounts of overdue debt on other operations with clients is carried out upon their repayment.

Overdue debt on term deposits of clients (liability).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of term deposits accepted from clients under a bank deposit agreement.

On the credit side of the account, amounts of overdue debt on the principal amount of term deposits accepted from the client are recorded.

On the debit side of the account, write-off of amounts of overdue debt on the principal amount of accepted term deposits is carried out upon their repayment.

Received financial leasing (liability).

Purpose of the account: Accounting for amounts of principal debt on received financial leasing.

On the credit side of the account, amounts of principal debt on received financial leasing are recorded.

On the debit side of the account, write-off of amounts of principal debt on received financial leasing is carried out upon their repayment.

Instructions not executed on time (liability).

Purpose of the account: Accounting for amounts of money written off from clients' bank accounts in accordance with their instructions, but not executed on time due to the absence or insufficiency of funds in the correspondent account.

On the credit side of the account, amounts of money written off from the client's bank account in accordance with the client's instruction, but not executed on time due to the absence or insufficiency of funds in the correspondent account, are recorded.

On the debit side of the account, write-off of amounts of money for the intended purpose in accordance with the client's instruction is carried out in the event of funds arriving in the correspondent account or upon their return to the client's bank account in case of cancellation of the instruction by the client.

Overdue debt on received financial leasing (liability).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on financial leasing received from clients.

On the credit side of the account, amounts of overdue debt on the principal amount of debt on financial leasing received from the client are recorded.

On the debit side of the account, write-off of amounts of overdue debt on the principal amount of debt on received financial leasing is carried out upon their repayment.

Overdue debt on deposits of special purpose subsidiaries (liability).

Purpose of the account: Accounting for amounts of overdue debt on deposits of special purpose subsidiaries.

On the credit side of the account, amounts of overdue debt on deposits of special purpose subsidiaries are recorded.

On the debit side of the account, write-off of amounts of overdue debt on deposits of special purpose subsidiaries is carried out.

Overdue debt on conditional deposits of clients (liability).

Purpose of the account: Accounting for amounts of overdue debt on the principal amount of debt on conditional deposits accepted from clients under a bank deposit agreement.

On the credit side of the account, amounts of overdue debt on the principal amount of debt on conditional deposits accepted from the client are recorded.

On the debit side of the account, write-off of amounts of overdue debt on the principal amount of debt on accepted deposits is carried out upon their repayment.

Account for positive adjustment of the value of term deposits of clients (liability).

Purpose of the account: Accounting for amounts of positive adjustment of the accounting (balance sheet) value of a term deposit attracted from clients with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit.

On the credit side of the account, the amount of positive adjustment of the accounting (balance sheet) value of a term deposit attracted from the client with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, is recorded.

On the debit side of the account, write-off of amounts of positive adjustment of the accounting (balance sheet) value of the attracted deposit is carried out upon offsetting this amount with balance sheet account No. 2234.

Account for negative adjustment of the value of term deposits of clients (contra-liability).

Purpose of the account: Accounting for amounts of negative adjustment of the accounting (balance sheet) value of a term deposit attracted from clients with a maturity period of more than one year, arising as a result of a decrease in the fair value of this deposit.

On the debit side of the account, the amount of negative adjustment of the accounting (balance sheet) value of a term deposit attracted from the client with a maturity period of more than one year, arising as a result of a decrease in the fair value of this deposit, is recorded.

On the credit side of the account, write-off of amounts of negative adjustment of the accounting (balance sheet) value of the attracted deposit is carried out upon offsetting this amount with balance sheet account No. 2233.

Account for positive adjustment of the value of conditional deposits of clients (liability).

Purpose of the account: Accounting for amounts of positive adjustment of the accounting (balance sheet) value of a conditional deposit attracted from clients with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit.

On the credit side of the account, the amount of positive adjustment of the accounting (balance sheet) value of a conditional deposit attracted from the client with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, is recorded.

Account for negative adjustment of the value of conditional deposits of clients (contra-liability).

Purpose of the account: Accounting for amounts of negative adjustment of the accounting (balance sheet) value of a conditional deposit attracted from clients with a maturity period of more than one year, arising as a result of a decrease in the fair value of this deposit.

On the debit side of the account, the amount of negative adjustment of the accounting (balance sheet) value of a conditional deposit attracted from the client with a maturity period of more than one year, arising as a result of a decrease in the fair value of this deposit, is recorded.

Account for storage of sender's instructions in accordance with the currency legislation of the Republic of Kazakhstan (liability).

Purpose of the account: Accounting for the period established by the legislation of the Republic of Kazakhstan, for amounts of sender's instructions received in the event that the beneficiary does not perform actions to provide the necessary documents and information required by the currency legislation of the Republic of Kazakhstan.

On the credit side of the account, amounts of sender's instructions received in the event that the beneficiary does not perform actions to provide the necessary documents and information required by the currency legislation of the Republic of Kazakhstan are recorded.

On the debit side of the account, write-off of amounts of sender's instructions is carried out upon crediting money to the beneficiary's bank account or returning the instruction to the sender without execution in accordance with the legislation of the Republic of Kazakhstan.

Premium on deposits attracted from clients (liability).

Purpose of the account: Accounting for amounts of excess of the sum of actually received money on deposits attracted from clients (including transaction costs) over the repayable sum of money on deposits (premiums).

On the credit side of the account, the amount of excess of the sum of actually received money on the deposit (including transaction costs) over the repayable sum of money on the deposit (premiums) is recorded.

On the debit side of the account, the amount of amortization of the premium on the attracted deposit is recorded in correspondence with balance sheet account No. 4440, and the amount of unamortized premium is written off upon derecognition.

Discount on deposits attracted from clients (contra-liability).

Purpose of the account: Accounting for amounts of excess of the repayable sum of money on deposits attracted from clients over the sum of actually received money on deposits (including transaction costs) (discount).

On the debit side of the account, the amount of excess of the repayable sum of money on the deposit over the sum of actually received money on the deposit (including transaction costs) (discount) is recorded.

On the credit side of the account, the amount of amortization of the discount on the attracted deposit is recorded in correspondence with balance sheet account No. 5236, and the amount of unamortized discount is written off upon derecognition.

Deleted by Resolution of the Board of the National Bank of the RK dated 24.12.2025 No. 105 (enters into force from April 1, 2026).
Long-term deposit of individuals serving as collateral for clients' obligations (liability).

Purpose of the account: Accounting for amounts of money (long-term deposit) of individuals accepted under a bank deposit agreement and a pledge agreement as collateral (guarantee) for obligations to the bank, ownership and use of which are exercised by the pledgor (bank client). This account is a bank account.

On the credit side of the account, amounts of money (long-term deposit) of individuals accepted as collateral (guarantee) for obligations to the bank, ownership and use of which are exercised by the pledgor (bank client), are recorded.

On the debit side of the account, write-off of amounts of money (long-term deposit) of individuals accepted as collateral (guarantee) for obligations to the bank, ownership and use of which are exercised by the pledgor (bank client), is carried out in accordance with the terms of bank deposit and pledge agreements and the legislation of the Republic of Kazakhstan.

Uninvested balances on current accounts intended for accounting for money of clients of the person performing the functions of a nominal holder, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks (liability).

Purpose of the account: Accounting for uninvested balances of money in current accounts intended for accounting for money of clients of the person performing the functions of a nominal holder, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks on the terms of bank service agreements and/or nominal holding agreements and/or custody agreements.

On the credit side of the account, amounts of money received into current accounts intended for accounting for money of clients of the person performing the functions of a nominal holder, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks, are recorded.

On the debit side of the account, write-off of received amounts of money from current accounts intended for accounting for money of clients of the person performing the functions of a nominal holder, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks, is carried out for the intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.

Investment deposits (liability).

Purpose of the account: Accounting for amounts of investment deposits of clients.

On the credit side of the account, amounts received from the client under an investment deposit agreement are recorded, as well as amounts of income credited to the client from the use of money received under an investment deposit agreement.

On the debit side of the account, write-off of amounts received from the client under an investment deposit agreement is carried out upon their investment or return to the client.

"REPO" operations with securities (liability).

Purpose of the account: Accounting for amounts of obligations under "REPO" operations with securities, pledged on the date of opening the operation with the obligation to repurchase securities from the counterparty at an agreed price in the future.

On the credit side of the account, amounts of obligations under "REPO" operations with securities on the date of opening the operation are recorded.

On the debit side of the account, write-off of amounts of obligations under "REPO" operations is carried out upon closing or cancellation of the operation.

Obligation in the form of remuneration received on securities accepted under "reverse REPO" operations (liability).

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

On the credit side of the account, the amount of the obligation in the form of remuneration received on securities accepted under "reverse REPO" operations is recorded.

On the debit side of the account, write-off of amounts of the obligation in the form of remuneration received on securities accepted under "reverse REPO" operations is carried out.

Obligation to return securities accepted under "reverse REPO" operations (liability).

Purpose: Accounting for amounts of the obligation, measured at fair value, for the return of sold securities accepted as collateral for "reverse REPO" operations.

On the credit side of the account, the amount of the obligation, measured at fair value, for the return of sold securities accepted as collateral for "reverse REPO" operations, and negative revaluation of the fair value of the obligation, are recorded.

On the debit side of the account, write-off of the obligation, measured at fair value, for the return of sold securities accepted as collateral for "reverse REPO" operations, and positive revaluation of the fair value of the obligation, are carried out.

Bonds issued into circulation (liability).

Purpose of the account: Accounting for the nominal value of bonds issued into circulation.

On the credit side of the account, the nominal value of bonds issued into circulation is recorded.

On the debit side of the account, write-off of the nominal value of issued bonds is carried out upon their repayment.

Other securities issued into circulation (liability).

Purpose of the account: Accounting for the nominal value of other securities issued into circulation.

On the credit side of the account, the nominal value of other securities issued into circulation is recorded.

On the debit side of the account, write-off of the nominal value of issued other securities is carried out upon their repayment.

Premium on securities issued into circulation (liability).

Purpose of the account: Accounting for amounts of excess of the placement cost of securities issued into circulation over their nominal value (premiums).

On the credit side of the account, amounts of excess of the placement cost of securities issued into circulation over their nominal value (premiums) are recorded.

On the debit side of the account, amounts of amortization of the premium on securities issued into circulation are recorded in correspondence with balance sheet account No. 4454, and the amount of unamortized premium is written off upon derecognition.

Discount on securities issued into circulation (contra-liability).

Purpose of the account: Accounting for amounts of excess of the nominal value of securities issued into circulation over their placement cost (discount).

On the debit side of the account, amounts of excess of the nominal value of securities issued into circulation over their placement cost (discount) are recorded.

On the credit side of the account, amounts of amortization of the discount on securities issued into circulation are recorded in correspondence with balance sheet account No. 5307, and the amount of unamortized discount is written off upon derecognition.

Repurchased securities (contra-liability).

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

On the debit side of the account, the nominal value of securities repurchased from their holders is recorded.

On the credit side of the account, write-off of the nominal value of repurchased securities is carried out upon their sale to other holders, or upon their cancellation.

Subordinated debt with a maturity period of less than five years (liability).

Purpose of the account: Accounting for amounts of subordinated debt with a maturity period of less than five years.

On the credit side of the account, amounts of subordinated debt are recorded.

On the debit side of the account, write-off of amounts of subordinated debt is carried out upon their repayment.

Subordinated debt with a maturity period of more than five years (liability).

Purpose of the account: Accounting for amounts of subordinated debt with a maturity period of more than five years.

On the credit side of the account, amounts of subordinated debt are recorded.

On the debit side of the account, write-off of amounts of subordinated debt is carried out upon their repayment.

Premium on issued subordinated bonds into circulation (liability).

Purpose of the account: Accounting for amounts of excess of the placement cost of subordinated bonds issued into circulation over their nominal value (premiums).

On the credit side of the account, the amount of excess of the placement cost of subordinated bonds issued into circulation over their nominal value (premiums) is recorded.

On the debit side of the account, the amount of amortization of the premium on subordinated bonds issued into circulation is recorded in correspondence with balance sheet account No. 4455, and the amount of unamortized premium is written off upon derecognition.

Discount on issued subordinated bonds into circulation (contra-liability).

Purpose of the account: Accounting for amounts of excess of the nominal value of subordinated bonds issued into circulation over their placement cost (discount).

On the debit side of the account, the amount of excess of the nominal value of subordinated bonds issued into circulation over their placement cost (discount) is recorded.

On the credit side of the account, the amount of amortization of the discount on subordinated bonds issued into circulation is recorded in correspondence with balance sheet account No. 5404, and the amount of unamortized discount is written off upon derecognition.

Repurchased subordinated bonds (contra-liability).

Purpose of the account: Accounting for the nominal value of subordinated bonds issued into circulation, repurchased from their holders.

On the debit side of the account, the nominal value of subordinated bonds issued into circulation, repurchased from their holders, is recorded.

On the credit side of the account, write-off of the nominal value of repurchased subordinated bonds is carried out upon their sale to other holders, or upon their cancellation.

Subordinated bonds (liability).

Purpose of the account: Accounting for the nominal value of subordinated bonds issued into circulation.

On the credit side of the account, the nominal value of subordinated bonds issued into circulation is recorded.

On the debit side of the account, write-off of the nominal value of issued subordinated bonds is carried out upon their repayment.

Premium on subordinated debt (liability).

Purpose of the account: Accounting for amounts of excess of the sum of actually received subordinated debt (including transaction costs) over the repayable sum of debt (premium).

On the credit side of the account, the amount of excess of the sum of actually received subordinated debt (including transaction costs) over the repayable sum of debt (premium) is recorded.

On the debit side of the account, the amount of amortization of the premium on received subordinated debt is recorded in correspondence with balance sheet account No. 4456.

Discount on subordinated debt (contra-liability).

Purpose of the account: Accounting for amounts of excess of the repayable sum of debt over the sum of actually received subordinated debt (including transaction costs) (discount).

On the debit side of the account, the amount of excess of the repayable sum of debt over the sum of actually received subordinated debt (including transaction costs) (discount) is recorded.

On the credit side of the account, the amount of amortization of the discount on received subordinated debt is recorded in correspondence with balance sheet account No. 5403.

Perpetual financial instruments (liability).

Purpose of the account: Accounting for the cost of issued and/or repurchased perpetual financial instruments.

On the credit side of the account, the cost of perpetual financial instruments is recorded, as well as write-off of repurchased perpetual financial instruments upon their sale.

On the debit side of the account, write-off of the cost of perpetual financial instruments upon their payment, as well as the cost of perpetual financial instruments repurchased from holders or upon cancellation, is carried out.

Settlements with other banks (liability).

Purpose of the account: Accounting for counter amounts in clearing between the bank and correspondent banks.

On the credit side of the account, amounts of payment documents accepted for payment by the correspondent bank in correspondence with balance sheet account No. 1552 are recorded, as well as amounts of money received for the benefit of the correspondent bank.

On the debit side of the account, amounts are recorded upon offsetting with balance sheet account No. 1551, and write-off of remaining amounts of money from the correspondent account of the bank is carried out.

Settlements with clients (liability).

Purpose of the account: Accounting for counter amounts in clearing between clients.

On the credit side of the account, amounts written off from the client's bank account to carry out clearing are recorded, as well as amounts of payment documents received from the client for acceptance by other clients.

On the debit side of the account, amounts of the client's payment documents not accepted for payment are recorded upon offsetting with balance sheet account No. 1552.

Accrued expenses on correspondent accounts (liability).

Purpose of the account: Accounting for amounts of accrued expenses on correspondent accounts.

On the credit side of the account, amounts of accrued expenses on correspondent accounts are recorded.

On the debit side of the account, write-off of amounts of accrued expenses on correspondent accounts is carried out upon their payment.

Accrued expenses on demand deposits of other banks (liability).

Purpose of the account: Accounting for amounts of accrued expenses on demand deposits accepted from other banks under a bank deposit agreement, relating to the current period, payment of which is expected in the future.

On the credit side of the account, amounts of accrued expenses on demand deposits accepted from another bank are recorded.

On the debit side of the account, write-off of amounts of accrued expenses on accepted demand deposits is carried out upon their return.

Accrued expenses on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, and the national managing holding (liability).

Purpose of the account: Accounting for amounts of accrued expenses on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, and the national managing holding, relating to the current period, payment of which is expected in the future.

On the credit side of the account, amounts of accrued expenses on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, and the national managing holding are recorded.

On the debit side of the account, write-off of amounts of accrued expenses on received loans is carried out upon their repayment.

Accrued expenses on loans received from international financial organizations (liability).

Purpose of the account: Accounting for amounts of accrued expenses on loans received from international financial organizations, relating to the current period, payment of which is expected in the future.

On the credit side of the account, amounts of accrued expenses on loans received from international financial organizations are recorded.

On the debit side of the account, write-off of amounts of accrued expenses on received loans is carried out upon their repayment.

Account Purpose: Accounting for accrued expenses on loans received from international financial organizations, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on loans received from an international financial organization are recorded.

On the debit of the account, amounts of accrued expenses on received loans are written off upon their repayment.

Accrued expenses on loans and financial leasing received from other banks (passive).

Account Purpose: Accounting for accrued expenses on loans and financial leasing received from other banks, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on loans and financial leasing received from another bank are recorded.

On the debit of the account, amounts of accrued expenses on received loans and financial leasing are written off upon their repayment.

Accrued expenses on loans and financial leasing received from organizations carrying out certain types of banking operations (passive).

Account Purpose: Accounting for accrued expenses on loans and financial leasing received from organizations carrying out certain types of banking operations, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on loans and financial leasing received from an organization carrying out certain types of banking operations are recorded.

On the debit of the account, amounts of accrued expenses on received loans and financial leasing are written off upon their repayment.

Excluded by Resolution of the Board of the National Bank of the RK dated 24.12.2025 No. 105 (enters into force from January 1, 2026).
Accrued expenses on metal accounts of other banks in refined precious metals (passive).

Account Purpose: Accounting for accrued expenses on metal accounts of other banks in refined precious metals.

On the credit of the account, amounts of accrued expenses on metal accounts of another bank in refined precious metals are recorded.

On the debit of the account, accrued expenses on metal accounts of another bank in refined precious metals are written off upon the return of the metal.

Accrued expenses on overnight loans of other banks (passive).

Account Purpose: Accounting for accrued expenses on overnight loans accepted from other banks, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on overnight loans accepted from another bank are recorded.

On the debit of the account, amounts of accrued expenses on accepted loans are written off upon their return.

Accrued expenses on term deposits of other banks (passive).

Account Purpose: Accounting for accrued expenses on term deposits accepted from other banks under a bank deposit agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on term deposits accepted from another bank are recorded.

On the debit of the account, amounts of accrued expenses on accepted term deposits are written off upon their return.

Accrued expenses on deposits serving as collateral for obligations of other banks (passive).

Account Purpose: Accounting for accrued expenses on deposits accepted from other banks and serving as collateral (guarantee, mortgage) for their obligations.

On the credit of the account, amounts of accrued expenses on deposits accepted from another bank and serving as collateral (guarantee, mortgage) for its obligations are recorded.

On the debit of the account, amounts of accrued expenses on deposits accepted from another bank and serving as collateral (guarantee, mortgage) for its obligations are written off upon their return.

Accrued expenses on conditional deposits of other banks (passive).

Account Purpose: Accounting for accrued expenses on conditional deposits accepted from other banks under a bank deposit agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on conditional deposits accepted from another bank are recorded.

On the debit of the account, amounts of accrued expenses on accepted conditional deposits are written off upon their return.

Accrued expenses on settlements between the head office and its branches (passive).

Account Purpose: Accounting for accrued expenses on settlements between the head office and its branches, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on settlements between the head office and its branch are recorded.

On the debit of the account, amounts of accrued expenses on settlements between the head office and its branch are written off upon their payment.

Accrued expenses on metal accounts of clients in refined precious metals (passive).

Account Purpose: Accounting for accrued expenses on metal accounts of clients in refined precious metals.

On the credit of the account, amounts of accrued expenses on metal accounts of a client in refined precious metals are recorded.

On the debit of the account, accrued expenses on metal accounts of a client in refined precious metals are written off upon the return of the metal.

Accrued expenses on current accounts of clients (passive).

Account Purpose: Accounting for accrued expenses on current accounts accepted from clients under a bank account agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on current accounts accepted from a client are recorded.

On the debit of the account, amounts of accrued expenses on accepted funds are written off upon their payment.

Accrued expenses on conditional deposits of clients (passive).

Account Purpose: Accounting for accrued expenses on conditional deposits accepted from clients under a bank deposit agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on conditional deposits accepted from a client are recorded.

On the debit of the account, amounts of accrued expenses on accepted conditional deposits are written off upon their return.

Accrued expenses on demand deposits of clients (passive).

Account Purpose: Accounting for accrued expenses on demand deposits accepted from clients under a bank deposit agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on demand deposits accepted from a client are recorded.

On the debit of the account, amounts of accrued expenses on accepted deposits are written off upon their return.

Accrued expenses on term deposits of clients (passive).

Account Purpose: Accounting for accrued expenses on term deposits accepted from clients under a bank deposit agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on term deposits accepted from a client are recorded.

On the debit of the account, amounts of accrued expenses on accepted term deposits are written off upon their return.

Accrued expenses on deposits of special purpose subsidiary organizations (passive).

Account Purpose: Accounting for accrued expenses on deposits accepted from special purpose subsidiary organizations, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on deposits accepted from a special purpose subsidiary organization are recorded.

On the debit of the account, amounts of accrued expenses on accepted deposits are written off upon their return.

Accrued expenses on deposits serving as collateral for obligations of clients (passive).

Account Purpose: Accounting for accrued expenses on deposits accepted from clients and serving as collateral (guarantee, mortgage) for their obligations.

On the credit of the account, amounts of accrued expenses on deposits accepted from a client and serving as collateral (guarantee, mortgage) for its obligations are recorded.

On the debit of the account, amounts of accrued expenses on deposits accepted from a client and serving as collateral (guarantee, mortgage) for its obligations are written off upon their return.

Accrued expenses on "REPO" transactions with securities (passive).

Account Purpose: Accounting for accrued expenses on "REPO" transactions with securities, pledged on the date of opening the transaction with the obligation to repurchase securities from the counterparty at an agreed price in the future.

On the credit of the account, amounts of accrued expenses on "REPO" transactions with securities are recorded.

On the debit of the account, amounts of accrued expenses on "REPO" transactions with securities are written off upon their return or cancellation of the transaction.

Excluded by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the date of its first official publication).
Accrued expenses on transactions with derivative financial instruments (passive).

Account Purpose: Accounting for accrued expenses on transactions with derivative financial instruments.

On the credit of the account, amounts of accrued expenses on transactions with derivative financial instruments are recorded.

On the debit of the account, amounts of accrued expenses on transactions with derivative financial instruments are written off upon their repayment.

Accrued expenses on term deposits of organizations carrying out certain types of banking operations (passive).

Account Purpose: Accounting for accrued expenses on term deposits accepted from organizations carrying out certain types of banking operations under a bank deposit agreement, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on term deposits accepted from organizations carrying out certain types of banking operations are recorded.

On the debit of the account, amounts of accrued expenses on accepted term deposits are written off upon their return.

Obligations to pay part of the income on investment deposits (passive).

Account Purpose: Accounting for obligations to pay part of the income on investment deposits according to the investment deposit agreement.

On the credit of the account, amounts of obligations to pay part of the income on investment deposits are recorded.

On the debit of the account, amounts of obligations to pay part of the income on investment deposits are written off.

Accrued expenses on securities issued into circulation (passive).

Account Purpose: Accounting for accrued expenses on securities issued into circulation, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on securities issued into circulation are recorded.

On the debit of the account, amounts of accrued expenses on securities issued into circulation are written off upon their repayment.

Accrued expenses on other transactions (passive).

Account Purpose: Accounting for accrued expenses on other transactions.

On the credit of the account, the amount of accrued expenses on other transactions is recorded.

On the debit of the account, amounts of accrued expenses on other transactions are written off upon their payment.

Accrued expenses on subordinated debt (passive).

Account Purpose: Accounting for accrued expenses on subordinated debt, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on subordinated debt are recorded.

On the debit of the account, amounts of accrued expenses on subordinated debt are written off upon their repayment.

Overdue reward on received loans and financial leasing (passive).

Account Purpose: Accounting for amounts of overdue reward on received loans and financial leasing.

On the credit of the account, amounts of overdue reward on received loans and financial leasing are recorded.

On the debit of the account, amounts of overdue reward on received loans and financial leasing are written off upon their payment.

Overdue reward on demand deposits (passive).

Account Purpose: Accounting for amounts of overdue reward on the principal amount of debt on accepted demand deposits under a bank deposit agreement.

On the credit of the account, amounts of overdue reward on the principal amount of debt on accepted demand deposits are recorded.

On the debit of the account, amounts of overdue reward on accepted demand deposits are written off upon their payment.

Overdue reward on term deposits (passive).

Account Purpose: Accounting for amounts of overdue reward on the principal amount of debt on accepted term deposits under a bank deposit agreement.

On the credit of the account, amounts of overdue reward on the principal amount of debt on accepted term deposits are recorded.

On the debit of the account, amounts of overdue reward on accepted term deposits are written off upon their payment.

Overdue reward on securities issued into circulation (passive).

Account Purpose: Accounting for amounts of overdue reward on securities issued into circulation.

On the credit of the account, amounts of overdue reward on securities issued into circulation are recorded.

On the debit of the account, amounts of overdue reward on securities issued into circulation are written off upon their repayment.

Accrued expenses on received financial leasing (passive).

Account Purpose: Accounting for accrued expenses on financial leasing received from clients, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on financial leasing received from a client are recorded.

On the debit of the account, amounts of accrued expenses on received financial leasing are written off upon their repayment.

Overdue reward on conditional deposits (passive).

Account Purpose: Accounting for amounts of overdue reward on the principal amount of debt on conditional deposits accepted under a bank deposit agreement.

On the credit of the account, amounts of overdue reward on the principal amount of debt on accepted conditional deposits are recorded.

On the debit of the account, amounts of overdue reward on accepted conditional deposits are written off upon their payment.

Overdue reward on deposits serving as collateral for obligations of other banks and clients (passive).

Account Purpose: Accounting for amounts of overdue reward on deposits accepted from other banks, clients, and serving as collateral (guarantee, mortgage) for their obligations.

On the credit of the account, amounts of overdue reward on deposits accepted from another bank, client, and serving as collateral (guarantee, mortgage) for their obligations are recorded.

On the debit of the account, amounts of overdue reward on deposits accepted from another bank, client, and serving as collateral (guarantee, mortgage) for their obligations are written off upon their return.

Overdue reward on current accounts (passive).

Account Purpose: Accounting for amounts of overdue reward on the principal amount of debt on current accounts accepted under a bank account agreement.

On the credit of the account, amounts of overdue reward on the principal amount of debt on current accounts are recorded.

On the debit of the account, amounts of overdue reward on accepted current accounts are written off upon their payment.

Other overdue reward (passive).

Account Purpose: Accounting for amounts of other overdue reward.

On the credit of the account, amounts of other overdue reward are recorded.

On the debit of the account, amounts of other overdue reward are written off upon their payment.

Accrued expenses on financial assets accepted for trust management (passive).

Account Purpose: Accounting for accrued expenses on financial assets accepted for trust management.

On the credit of the account, amounts of accrued expenses on financial assets accepted for trust management are recorded.

On the debit of the account, amounts of accrued expenses on financial assets accepted for trust management are written off upon their payment.

Accrued expenses on subordinated bonds (passive).

Account Purpose: Accounting for accrued expenses on subordinated bonds issued into circulation, relating to the future period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on subordinated bonds issued into circulation are recorded.

On the debit of the account, amounts of accrued expenses on subordinated bonds are written off upon their payment.

Accrued expenses on perpetual financial instruments (passive).

Account Purpose: Accounting for accrued expenses on perpetual financial instruments.

On the credit of the account, amounts of accrued expenses on perpetual financial instruments are recorded.

On the debit of the account, amounts of accrued expenses on perpetual financial instruments are written off upon their payment.

Accrued expenses on administrative and economic activities (passive).

Account Purpose: Accounting for accrued expenses on administrative and economic activities, relating to the current period, the payment of which is expected in the future.

On the credit of the account, amounts of accrued expenses on administrative and economic activities are recorded.

On the debit of the account, amounts of accrued expenses on administrative and economic activities are written off upon their payment.

Prepayment on provided loans.

Account Purpose: Accounting for amounts of pre-paid reward and principal on provided loans, relating to the future period, and other amounts defined by the bank loan agreement.

On the credit of the account, amounts of pre-paid reward and principal on provided loans, relating to the future period, and other amounts defined by the bank loan agreement are recorded.

On the debit of the account, amounts of pre-paid reward and principal on provided loans, relating to the future period, and other amounts defined by the bank loan agreement are written off.

Pre-paid reward on placed deposits (passive).

Account Purpose: Accounting for amounts of pre-paid reward on placed deposits under a bank deposit agreement, relating to the future period.

On the credit of the account, amounts of pre-paid reward on placed deposits are recorded.

On the debit of the account, amounts of pre-paid reward on placed deposits are written off in accordance with the accrual method.

Income of future periods (passive).

Account Purpose: Accounting for amounts of income of future periods.

On the credit of the account, the amount of income of future periods is recorded.

On the debit of the account, amounts of income of future periods are written off to actual income according to the accrual method.

Other prepayments (passive).

Account Purpose: Accounting for amounts of other pre-paid income, relating to the future period.

On the credit of the account, amounts of other pre-paid income are recorded.

On the debit of the account, amounts of other pre-paid income are written off in accordance with the accrual method.

Accrued commission expenses on services for transfer operations (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on services for transfer operations, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on services for transfer operations are recorded.

On the debit of the account, amounts of accrued commission expenses on received services for transfer operations are written off upon their payment or overdue payment.

Accrued commission expenses on agency services (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan are recorded.

On the debit of the account, amounts of accrued commission expenses on received agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan are written off upon their payment or overdue payment.

Accrued commission expenses on services for the purchase and sale of securities (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on services for the purchase and sale of securities, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on services for the purchase and sale of securities are recorded.

On the debit of the account, amounts of accrued commission expenses on received services for the purchase and sale of securities are written off upon their payment or overdue payment.

Accrued commission expenses on services for the purchase and sale of foreign currency (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on services for the purchase and sale of foreign currency, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on services for the purchase and sale of foreign currency are recorded.

On the debit of the account, amounts of accrued commission expenses on received services for the purchase and sale of foreign currency are written off upon their payment or overdue payment.

Accrued commission expenses on services for trust operations (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on services for trust operations, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on services for trust operations are recorded.

On the debit of the account, amounts of accrued commission expenses on received services for trust operations are written off upon their payment or overdue payment.

Accrued commission expenses on services for received guarantees (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on services for received guarantees, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on services for received guarantees are recorded.

On the debit of the account, amounts of accrued commission expenses on received guarantees are written off upon their payment or overdue payment.

Accrued commission expenses for services on opening and maintaining bank accounts of clients (passive).

Account Purpose: Accounting for amounts of accrued commission expenses for services on opening and maintaining bank accounts of clients.

On the credit of the account, amounts of accrued commission expenses for services on opening and maintaining bank accounts of clients are recorded.

On the debit of the account, amounts of accrued commission expenses for services on opening and maintaining bank accounts of clients are written off.

Accrued other commission expenses (passive).

Account Purpose: Accounting for amounts of accrued commission expenses on other services, relating to the current period and expected in the future.

On the credit of the account, amounts of accrued commission expenses on other services are recorded.

On the debit of the account, amounts of accrued commission expenses on received other services are written off upon their payment or overdue payment.

For the credit of the account, the amounts of accrued commission expenses for other services are posted.

For the debit of the account, the amounts of accrued commission expenses for received other services are written off upon payment or overdue payment.

Accrued commission expenses for services in professional activities in the securities market (passive).

Purpose of the account: Accounting for the amounts of accrued commission expenses for services in professional activities in the securities market, relating to the current period and expected in the future.

For the credit of the account, the amounts of accrued commission expenses for services in professional activities in the securities market are posted.

For the debit of the account, the amounts of accrued commission expenses for received services in professional activities in the securities market are written off upon payment or overdue payment.

Accrued commission expenses for audit and consulting services (passive).

Purpose of the account: Accounting for the amounts of accrued commission expenses for audit and consulting services, relating to the current period, the payment of which is expected in the future.

For the credit of the account, the amounts of accrued commission expenses for audit and consulting services are posted.

For the debit of the account, the amounts of accrued commission expenses for audit and consulting services are written off upon payment.

Overdue commission expenses for transfer services (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for transfer services.

For the debit of the account, the amounts of overdue commission expenses for transfer services are posted.

For the credit of the account, the amounts of overdue commission expenses for received transfer services are written off upon payment.

Overdue commission expenses for agency services (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan.

For the credit of the account, the amounts of overdue commission expenses for agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan, are posted.

For the debit of the account, the amounts of overdue commission expenses for received agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan, are written off upon payment.

Overdue commission expenses for securities trading services (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for securities trading services.

For the credit of the account, the amounts of overdue commission expenses for securities trading services are posted.

For the debit of the account, the amounts of overdue commission expenses for received securities trading services are written off upon payment.

Overdue commission expenses for foreign currency trading services (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for foreign currency trading services.

For the debit of the account, the amounts of overdue commission expenses for foreign currency trading services are posted.

For the credit of the account, the amounts of overdue commission expenses for received foreign currency trading services are written off upon payment.

Overdue commission expenses for trust management services (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for trust management services.

For the credit of the account, the amounts of overdue commission expenses for trust management services are posted.

For the debit of the account, the amounts of overdue commission expenses for received trust management services are written off upon payment.

Overdue commission expenses for received guarantee services (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for received guarantee services.

For the credit of the account, the amounts of overdue commission expenses for received guarantee services are posted.

For the debit of the account, the amounts of overdue commission expenses for received guarantee services are written off upon payment.

Other overdue commission expenses (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for other services.

For the credit of the account, the amounts of overdue commission expenses for other services are posted.

For the debit of the account, the amounts of overdue commission expenses for received other services are written off upon payment.

Overdue commission expenses for services in professional activities in the securities market (passive).

Purpose of the account: Accounting for the amounts of overdue commission expenses for services in professional activities in the securities market.

For the credit of the account, the amounts of overdue commission expenses for services in professional activities in the securities market are posted.

For the debit of the account, the amounts of overdue commission expenses for received services in professional activities in the securities market are written off upon payment.

Settlements for taxes and other mandatory payments to the budget (passive).

Purpose of the account: Accounting for the amounts of accrued taxes and other mandatory payments to the budget.

For the credit of the account, the amounts of accrued taxes and other mandatory payments to the budget are posted.

For the debit of the account, the amounts of accrued taxes and other mandatory payments to the budget are written off upon remittance for the intended purpose and/or upon settlement at the end of the year of balance sheet account No. 1851.

Settlements with professional participants of the securities market (passive).

Purpose of the account: Accounting for the amounts of money accrued to professional participants of the securities market for services rendered.

For the credit of the account, the amounts of money accrued to a professional participant of the securities market for services rendered are posted.

For the debit of the account, the accrued amounts of money are written off upon payment to a professional participant of the securities market and/or upon settlement at the end of the year of balance sheet account No. 1852.

Settlements with shareholders (on dividends) (passive).

Purpose of the account: Accounting for the amounts of dividends accrued on shares.

For the credit of the account, the amounts of dividends accrued on shares are posted. For the debit of the account, the amounts of previously accrued dividends on shares are written off upon payment and/or upon settlement at the end of the year of balance sheet account No. 1853.

Settlements with employees (passive).

Purpose of the account: Accounting for the amounts of advance payments accrued to own employees for business trips and other expenses.

For the credit of the account, the amounts of advance payments accrued to own employees for business trips and other expenses are posted.

For the debit of the account, the amounts of previously accrued advance payments for business trips and other expenses are written off.

Creditors on documentary settlements (passive).

Purpose of the account: Accounting for the amounts of creditor debt on documentary settlements.

For the credit of the account, the amounts of creditor debt on documentary settlements are posted.

For the debit of the account, the amounts of creditor debt on documentary settlements are written off upon completion.

Creditors on capital investments (passive).

Purpose of the account: Accounting for the amounts of creditor debt on capital investments.

For the credit of the account, the amounts of creditor debt on capital investments are posted.

For the debit of the account, the amounts of creditor debt on capital investments are written off.

Deferred tax liabilities (passive).

Purpose of the account: Accounting for the amounts of deferred tax liabilities subject to payment in the future period.

For the credit of the account, the amounts of calculated deferred tax liabilities intended for payment in the future period are posted.

For the debit of the account, the amounts of deferred tax liabilities calculated in the past reporting period are written off upon payment.

Long currency position in foreign currency (passive).

Purpose of the account: Accounting for the amounts of excess of assets in foreign currency over liabilities in that foreign currency.

For the credit of the account, the amounts of purchased or received foreign currency are posted.

For the debit of the account, the amounts of sold or consumed foreign currency are written off.

Counter-cost of foreign currency in tenge (short currency position) (passive).

Purpose of the account: Accounting for the amounts of counter-cost of foreign currency in tenge, accounted for on balance sheet account No. 1858.

For the credit of the account, the amounts of counter-cost of foreign currency in tenge are posted upon its sale or consumption.

For the debit of the account, the amounts of counter-cost of foreign currency in tenge are written off upon its purchase or receipt.

Other creditors on banking activities (passive).

Purpose of the account: Accounting for the amounts of creditor debt on banking activities, which at the time of receipt cannot be posted to other balance sheet accounts.

For the credit of the account, the amounts of creditor debt on banking activities, which at the time of receipt cannot be posted to other balance sheet accounts, are posted.

For the debit of the account, the amounts of creditor debt are written off upon repayment.

Reserve for vacation payments (passive).

Purpose of the account: Accounting for the amounts of reserves for vacation payments to employees.

For the credit of the account, the amounts of reserves for vacation payments to employees are posted.

For the debit of the account, the amounts of reserves for vacation payments to employees subject to payment are written off to balance sheet account No. 2854.

Liabilities related to custodial activities (passive).

Purpose of the account: Accounting for the amounts of liabilities arising from non-performance or improper performance of own duties in accordance with the terms of the concluded custodial contract.

For the credit of the account, the amounts of liabilities arising from non-performance or improper performance of own duties in accordance with the terms of the concluded custodial contract are posted.

For the debit of the account, the amounts of liabilities arising related to custodial activities are written off upon fulfillment.

Liabilities on preferred shares (passive).

Purpose of the account: Accounting for the amounts of preferred shares or dividends accrued on preferred shares, providing for their mandatory redemption by the issuer at a fixed or determinable amount on a fixed or determinable day in the future.

For the credit of the account, the amounts of preferred shares or dividends accrued on preferred shares are posted.

For the debit of the account, the amounts of preferred shares or dividends accrued on preferred shares are written off upon payment.

Liabilities on acceptances (passive).

Purpose of the account: Accounting for the amounts of liabilities on accepted bills.

For the debit of the account, the amount of redeemed bills is posted after presentation for payment.

Liabilities on issued electronic money (passive).

Purpose of the account: Accounting for the amounts of liabilities of the issuing bank on issued electronic money.

For the credit of the account, the amounts of electronic money issued by the bank are posted, within the amount of money received from individuals or agents of the issuing bank.

For the debit of the account, the amounts of electronic money are written off upon redemption.

For the credit of the account, the amount of accepted bills is posted.

Liabilities on client transactions (passive).

Purpose of the account: Accounting for the amounts of liabilities of the bank to clients on client transactions, subject to state or other registration and/or on transactions not subject to state or other registration, but providing for subsequent registration of the subject of the transaction for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or subject of the transaction.

For the credit of the account, the amounts of liabilities of the bank to clients on client transactions, subject to state or other registration and/or on transactions not subject to state or other registration, but providing for subsequent registration of the subject of the transaction for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or subject of the transaction, are posted.

For the debit of the account, the amounts of liabilities of the bank to clients on client transactions, subject to state or other registration and/or on transactions not subject to state or other registration, but providing for subsequent registration of the subject of the transaction for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or subject of the transaction, are written off.

Other creditors on non-main activities (passive).

Purpose of the account: Accounting for the amounts of creditor debt on economic activities, as well as having a temporary and random nature, amounts of creditor debt of unclear purpose, which at the time of receipt cannot be posted to other balance sheet accounts.

For the credit of the account, the amounts of creditor debt on economic activities, as well as having a temporary and random nature, amounts of creditor debt of unclear purpose, which at the time of receipt cannot be posted to other balance sheet accounts, are posted.

For the debit of the account, the amounts of creditor debt are written off upon repayment or allocation to corresponding balance sheet accounts.

Estimated liabilities (passive).

Purpose of the account: Accounting for the amounts of estimated liabilities reflected in accounting in accordance with the requirements of international financial reporting standards.

For the credit of the account, the amounts of estimated liabilities are posted.

For the debit of the account, the amounts of estimated liabilities are written off upon fulfillment or cancellation.

Issued guarantees (passive).

Purpose of the account: Accounting for the cost of issued guarantee in accordance with international financial reporting standard (IAS) 39 "Financial Instruments: Recognition and Measurement".

For the credit of the account, the cost of issued guarantee, determined in accordance with international financial reporting standard (IAS) 39 "Financial Instruments: Recognition and Measurement", is posted.

For the debit of the account, the cost of issued guarantee is written off upon fulfillment of the bank's obligations on the issued guarantee or cancellation in correspondence with balance sheet account No. 4958.

Other transit accounts (passive).

Purpose of the account: Accounting for other amounts of client money in transit accounts, credited before clarification.

For the credit of the account, other amounts of client money received into a transit account before clarification are posted.

For the debit of the account, other amounts of client money are written off from the transit account upon clarification and distribution to corresponding balance sheet accounts of the client.

Charitable payments account (passive).

Purpose of the account: Accounting for amounts intended by the Islamic bank for making charitable payments.

For the credit of the account, amounts intended by the Islamic bank for making charitable payments are posted.

For the debit of the account, amounts intended by the Islamic bank for making charitable payments are written off.

Long position in refined precious metals (passive).

Purpose of the account: Accounting for the amounts of excess of assets in the form of refined precious metals over its liabilities in the form of such refined precious metals.

For the credit of the account, the cost of acquired refined precious metals is posted.

For the debit of the account, the closing of the long position in refined precious metals is carried out by selling refined precious metals.

Counter-cost of refined precious metals in tenge (short position in refined precious metals) (passive).

Purpose of the account: Accounting for the amounts of counter-cost of refined precious metals, accounted for on balance sheet account No. 1873.

For the credit of the account, the amounts of counter-cost of sold or consumed refined precious metals are posted.

For the debit of the account, the amounts of counter-cost of refined precious metals are written off upon closing the short position in them by acquiring refined precious metals.

Transit accounts for transfers of individuals without opening an account (passive).

Purpose of the account: Accounting for the amounts of client money in transit accounts for making transfers of individuals without opening an account.

For the credit of the account, the amounts of client money received into a transit account for making transfers of individuals without opening an account are posted.

For the debit of the account, the amounts of client money are written off from the transit account for making transfers of individuals without opening an account.

Reserves (provisions) for covering losses on contingent liabilities (passive).

Purpose of the account: Accounting for the amounts of reserves (provisions) for covering losses on contingent liabilities.

For the credit of the account, the amounts of created reserves (provisions) for covering losses on contingent liabilities are posted.

For the debit of the account, the amounts of created reserves (provisions) are written off upon cancellation or write-off from the balance sheet.

Transit account for accounting for operations using payment cards (active-passive).

Purpose of the account: Accounting for operations using payment cards during the business day. The presence of debit or credit balances on the account after closing the business day is not permitted.

For the credit of the account, operations using payment cards during the business day are posted, and balances are written off to corresponding accounts of the standard chart of accounts upon closing the business day.

For the debit of the account, operations using payment cards during the business day are posted, and the balance is written off to corresponding accounts of the standard chart of accounts upon closing the business day.

Liabilities on securitized assets (passive).

Purpose of the account: Accounting for the amounts of liabilities to a special financial company on securitized assets.

For the credit of the account, the amounts of liabilities to a special financial company on securitized assets are posted.

For the debit of the account, the amounts of liabilities to a special financial company on securitized assets are written off upon repayment, payment, and repurchase.

Liabilities on futures operations (passive).

Purpose of the account: Accounting for the amounts of liabilities arising from the completion of futures operations, as well as amounts of revaluation.

For the credit of the account, the amounts of liabilities arising from the completion of futures operations, as well as amounts of negative revaluation, are posted.

For the debit of the account, the amounts of liabilities arising upon payment, as well as amounts of positive revaluation, are written off.

Liabilities on forward operations (passive).

Purpose of the account: Accounting for the amounts of liabilities arising from the completion of forward operations, as well as amounts of revaluation.

For the credit of the account, the amounts of liabilities arising from the completion of forward operations, as well as amounts of negative revaluation, are posted.

For the debit of the account, the amounts of liabilities arising upon payment, as well as amounts of positive revaluation, are written off.

Liabilities on option operations (passive).

Purpose of the account: Accounting for the amounts of liabilities arising from the completion of option operations, as well as amounts of revaluation.

For the credit of the account, the amounts of liabilities arising from the completion of option operations, as well as amounts of negative revaluation, are posted.

For the debit of the account, the amounts of liabilities arising upon payment, as well as amounts of positive revaluation, are written off.

Liabilities on spot operations (passive).

Purpose of the account: Accounting for the amounts of liabilities on spot operations.

For the credit of the account, the amounts of liabilities arising from the completion of spot operations, as well as amounts of negative revaluation, are posted.

For the debit of the account, the amounts of liabilities arising upon payment or cancellation of the spot operation, as well as amounts of positive revaluation, are written off.

Liabilities on swap operations (passive).

Purpose of the account: Accounting for the amounts of liabilities arising from the completion of swap operations, as well as amounts of revaluation.

For the credit of the account, the amounts of liabilities arising from the completion of swap operations, as well as amounts of negative revaluation, are posted.

For the debit of the account, the amounts of liabilities arising upon payment to the counterparty or cancellation, as well as amounts of positive revaluation, are written off.

Liabilities on operations with other derivative financial instruments (passive).

Purpose of the account: Accounting for the amounts of liabilities on operations with other derivative financial instruments.

For the credit of the account, the amounts of liabilities arising from the completion of operations with other derivative financial instruments, as well as amounts of negative revaluation, are posted.

For the debit of the account, the amounts of liabilities arising upon payment by the bank or cancellation of operations with other derivative financial instruments, as well as amounts of positive revaluation, are written off.

Charter capital – ordinary shares (passive).

Purpose of the account: Accounting for the amounts of charter capital on ordinary shares.

For the credit of the account, the amount of payment of shares by founders (sole founder) at their nominal value and the sale of shares to investors (investor) at the issue price established in accordance with the requirements of the legislation of the Republic of Kazakhstan is posted.

For the debit of the account, the amount of shares cancelled in the manner established by the legislation of the Republic of Kazakhstan is written off.

Purchased ordinary shares (contra-passive).

Purpose of the account: Accounting for the amounts of purchase of issued ordinary shares.

For the debit of the account, the amount of purchase of issued shares is posted in accordance with the requirements of the legislation of the Republic of Kazakhstan.

For the credit of the account, the amount of purchased issued shares is written off upon their subsequent sale or cancellation in the manner established by the legislation of the Republic of Kazakhstan.

Charter capital – preferred shares (passive).

Purpose of the account: Accounting for the amounts of charter capital on preferred shares.

For the debit of the account, the amount of shares cancelled in the manner established by the legislation of the Republic of Kazakhstan is written off.

Purchased preferred shares (contra-passive).

Purpose of the account: Accounting for the amounts of purchase of issued preferred shares.

For the debit of the account, the amount of purchase of issued shares is posted in accordance with the requirements of the legislation of the Republic of Kazakhstan.

Additional paid-in capital.

Purpose of the account: Accounting for amounts of additional paid-in capital on shares (the difference between the issue price and their par value), issued before May 16, 2003, or as the difference between the repurchase price of issued shares and the price of subsequent sale, as amounts of excess of deposited funds (property contributions) over the cost of the deposit (property contribution) determined in the founding documents, as well as arising from transactions with the parent organization and other transactions provided for by legislation.

Increases in additional paid-in capital are recorded on the credit side of the account.

Decreases in additional paid-in capital are recorded on the debit side of the account.

3200. Reserves (provisions) for general banking risks (passive).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on bank assets and contingent liabilities.

Amounts of created reserves (provisions) to cover losses on bank assets and contingent liabilities are recorded on the credit side of the account, in correspondence with balance sheet account No. 3580.

Write-offs of created reserves (provisions) upon their cancellation or use are recorded on the debit side of the account, in correspondence with balance sheet account No. 3580.

3400. Dynamic reserves (passive).

Purpose of the account: Accounting for amounts of formed dynamic reserves.

Amounts of created reserves are recorded on the credit side of the account, in correspondence with balance sheet account No. 3599.

Decreases in created reserves are recorded on the debit side of the account, in correspondence with balance sheet account No. 3599.

3510. Reserve capital (passive).

Purpose of the account: Accounting for amounts of formed reserve capital.

Amounts of inflows into the bank's reserve capital from deductions from net profit are recorded on the credit side of the account.

Write-offs of the bank's reserve capital when used for its intended purpose are recorded on the debit side of the account.

3540. Revaluation reserves of fixed assets (passive).

Purpose of the account: Accounting for amounts of revaluation reserves of fixed assets arising as a result of their indexation or re-indexation (revaluation).

Positive differences from the revaluation of fixed assets upon an increase in their book value are recorded on the credit side of the account.

Negative differences from the revaluation of fixed assets upon a decrease in their book value are recorded on the debit side of the account, as well as write-offs of positive revaluation amounts of fixed assets to balance sheet account No. 3580 as they are exploited or at the time of disposal of fixed assets.

3561. Revaluation reserves of securities measured at fair value through other comprehensive income.

Purpose of the account: Accounting for amounts of revaluation reserves of securities measured at fair value through other comprehensive income.

Positive revaluation amounts of securities measured at fair value through other comprehensive income, as well as accumulated revaluation amounts for those disposed of or transferred to another category of financial assets, are recorded on the credit side of the account, in correspondence with corresponding balance sheet accounts.

Negative revaluation amounts of securities measured at fair value through other comprehensive income, as well as accumulated revaluation amounts for those disposed of or transferred to another category of financial assets, are recorded on the debit side of the account, in correspondence with corresponding balance sheet accounts.

3562 Revenues (provisions) to cover losses on securities measured at fair value through other comprehensive income (passive).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on securities measured at fair value through other comprehensive income.

Amounts of created reserves (provisions) to cover losses on securities measured at fair value through other comprehensive income are recorded on the credit side of the account.

Write-offs of created reserves (provisions) to cover losses on securities measured at fair value through other comprehensive income upon their cancellation or write-off of the claim from the financial asset from the balance sheet are recorded on the debit side of the account.

3563. Revaluation reserves of loans measured at fair value through other comprehensive income.

Purpose of the account: Accounting for amounts of revaluation reserves of loans measured at fair value through other comprehensive income.

Positive revaluation amounts of loans measured at fair value through other comprehensive income, as well as accumulated revaluation amounts for those disposed of or transferred to another category of financial assets, are recorded on the credit side of the account, in correspondence with corresponding balance sheet accounts.

Negative revaluation amounts of loans measured at fair value through other comprehensive income, as well as accumulated revaluation amounts for those disposed of or transferred to another category of financial assets, are recorded on the debit side of the account, in correspondence with corresponding balance sheet accounts.

3564. Reserves (provisions) to cover losses on loans measured at fair value through other comprehensive income (passive).

Purpose of the account: Accounting for amounts of reserves (provisions) to cover losses on loans measured at fair value through other comprehensive income.

Amounts of created reserves (provisions) to cover losses on loans measured at fair value through other comprehensive income are recorded on the credit side of the account.

Write-offs of created reserves (provisions) to cover losses on loans measured at fair value through other comprehensive income are recorded on the debit side of the account.

3580. Undistributed net profit (uncovered loss) of previous years.

Purpose of the account: Accounting for amounts of undistributed net profit (uncovered loss) of previous years.

Amounts of undistributed net profit (uncovered loss) of previous years are recorded on the credit side of the account.

Write-offs of undistributed net profit (uncovered loss) of previous years for their intended use are recorded on the debit side of the account.

3589. Reserves for other revaluations.

Purpose of the account: Accounting for amounts of revaluation reserves of other assets.

Positive revaluation amounts of other assets are recorded on the credit side of the account.

Write-offs of revaluation amounts of other assets upon their disposal from the balance sheet are recorded on the debit side of the account.

3599. Undistributed net profit (uncovered loss).

Purpose of the account: Accounting for amounts of the financial result of activities for the reporting period, taking into account adjustments made in the established manner.

Amounts of undistributed net profit (uncovered loss) for the reporting period, taking into account adjustments made in the established manner, are recorded on the credit side of the account.

Write-offs of undistributed net profit when distributed and adjusted in the established manner or transferred to balance sheet account No. 3580, as well as amounts of losses for the reporting period reflected in the passive section with a negative sign, are recorded on the debit side of the account.

4051. Income related to receiving remuneration on correspondent accounts in the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on a correspondent account opened in the National Bank of the Republic of Kazakhstan.

Amounts of income related to receiving remuneration on a correspondent account opened in the National Bank of the Republic of Kazakhstan are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4052. Income related to receiving remuneration on correspondent accounts in other banks.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on correspondent accounts opened in correspondent banks.

Amounts of income related to receiving remuneration on a correspondent account opened in a correspondent bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4091. Other income related to receiving remuneration on transactions with other banks.

Purpose of the account: Accounting for amounts of other income related to receiving remuneration on transactions with other banks.

Amounts of other income related to receiving remuneration on transactions with another bank are recorded on the credit side of the account.

Write-offs of incurred income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4101. Income related to receiving remuneration on deposits placed in the National Bank of the Republic of Kazakhstan (overnight).

Purpose of the account: Accounting for amounts of income related to receiving remuneration on deposits placed in the National Bank of the Republic of Kazakhstan for one working night.

Amounts of income related to receiving remuneration on deposits placed in the National Bank of the Republic of Kazakhstan for one working night are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4102. Income related to receiving remuneration on demand deposits placed in the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on demand deposits placed in the National Bank of the Republic of Kazakhstan under a bank deposit agreement.

Amounts of income related to receiving remuneration on demand deposits placed in the National Bank of the Republic of Kazakhstan are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4103. Income related to receiving remuneration on term deposits placed in the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on term deposits placed in the National Bank of the Republic of Kazakhstan under a bank deposit agreement.

Amounts of income related to receiving remuneration on term deposits placed in the National Bank of the Republic of Kazakhstan are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4104. Income related to receiving remuneration on mandatory reserves in the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on mandatory reserves in the National Bank of the Republic of Kazakhstan.

Amounts of income related to receiving remuneration on mandatory reserves in the National Bank of the Republic of Kazakhstan are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4105. Income from amortization of discount on deposits placed in the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of income related to amortization of discount on deposits placed in the National Bank of the Republic of Kazakhstan.

Amounts of income related to amortization of discount on deposits placed in the National Bank of the Republic of Kazakhstan are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4201. Income related to receiving remuneration on securities measured at fair value through profit or loss.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on securities measured at fair value through profit or loss.

Amounts of income related to receiving remuneration on securities measured at fair value through profit or loss are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4202. Income from amortization of discount on purchased securities measured at fair value through profit or loss.

Purpose of the account: Accounting for amounts of income related to amortization of discount on purchased securities measured at fair value through profit or loss.

Amounts of income related to amortization of discount on purchased securities measured at fair value through profit or loss are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4251. Income related to receiving remuneration on deposits placed in other banks (overnight).

Purpose of the account: Accounting for amounts of income related to receiving remuneration on deposits placed in other banks for one night following the working day.

Amounts of income related to receiving remuneration on deposits placed in another bank for one night following the working day are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4252. Income related to receiving remuneration on demand deposits placed in other banks.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on demand deposits placed in other banks under a bank deposit agreement.

Amounts of income related to receiving remuneration on demand deposits placed in another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4253. Income related to receiving remuneration on short-term deposits placed in other banks (up to one month).

Purpose of the account: Accounting for amounts of income related to receiving remuneration on deposits placed in other banks under a bank deposit agreement for a term of up to one month inclusive.

Amounts of income related to receiving remuneration on short-term deposits placed in another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4254. Income related to receiving remuneration on short-term deposits placed in other banks (up to one year).

Purpose of the account: Accounting for amounts of income related to receiving remuneration on deposits placed in other banks under a bank deposit agreement for a term of up to one year inclusive.

Amounts of income related to receiving remuneration on short-term deposits placed in another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4255. Income related to receiving remuneration on long-term deposits placed in other banks.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on deposits placed in other banks under a bank deposit agreement for a term exceeding one year.

Amounts of income related to receiving remuneration on long-term deposits placed in another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4256. Income related to receiving remuneration on conditional deposits placed in other banks.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on conditional deposits placed in other banks under a bank deposit agreement.

Amounts of income related to receiving remuneration on conditional deposits placed in another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4257. Income related to receiving remuneration on overdue indebtedness of other banks on deposits.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on overdue indebtedness of other banks on the principal amount of debt on deposits placed under a bank deposit agreement.

Amounts of remuneration on overdue indebtedness of another bank on the principal amount of debt on placed deposits are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 or write-off from the balance sheet are recorded on the debit side of the account.

4260. Income related to receiving remuneration on refined precious metals placed on metal accounts.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on refined precious metals placed on metal accounts.

Amounts of income related to receiving remuneration on refined precious metals placed on metal accounts are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4261. Income in the form of positive adjustment of the cost of a term deposit placed in other banks.

Purpose of the account: Accounting for amounts of income in the form of positive adjustment of the accounting (book) cost of a term deposit placed in other banks with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit.

Amounts of income in the form of positive adjustment of the accounting (book) cost of a term deposit placed in another bank with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit, are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4262. Income in the form of positive adjustment of the cost of a conditional deposit placed in other banks.

Purpose of the account: Accounting for amounts of income in the form of positive adjustment of the accounting (book) cost of a conditional deposit placed in other banks with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit.

Amounts of income in the form of positive adjustment of the accounting (book) cost of a conditional deposit placed in another bank with a maturity date exceeding one year, arising as a result of an increase in the fair value of this deposit, are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4263. Income in the form of negative adjustment of the cost of a term deposit attracted from other banks.

Purpose of the account: Accounting for amounts of income in the form of negative adjustment of the accounting (book) cost of a term deposit attracted from other banks with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit.

Amounts of income in the form of negative adjustment of the accounting (book) cost of a term deposit attracted from another bank with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit, are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4264. Income in the form of negative adjustment of the cost of a conditional deposit attracted from other banks.

Purpose of the account: Accounting for amounts of income in the form of negative adjustment of the accounting (book) cost of a conditional deposit attracted from other banks with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit.

Amounts of income in the form of negative adjustment of the accounting (book) cost of a conditional deposit attracted from another bank with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit, are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4265. Income related to receiving remuneration on a deposit serving as collateral for the obligations of a bank, mortgage organization, and JSC "Development Bank of Kazakhstan".

Purpose of the account: Accounting for amounts of accrued income on a deposit placed in another bank and serving as collateral (guarantee, mortgage) for the obligations of a bank, mortgage organization, and JSC "Development Bank of Kazakhstan".

Amounts of accrued income on a deposit placed in another bank and serving as collateral (guarantee, mortgage) for the obligations of a bank, mortgage organization, and JSC "Development Bank of Kazakhstan" are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4266. Income from amortization of discount on deposits placed in other banks.

Purpose of the account: Accounting for amounts of income related to amortization of discount on deposits placed in other banks.

Amounts of income related to amortization of discount on deposits placed in other banks are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4267. Deleted by Resolution of the Board of the National Bank of RK No. 105 dated December 24, 2025 (enters into force on January 1, 2026).

4268. Income in the form of negative adjustment of the cost of a term deposit attracted from organizations carrying out certain types of banking operations.

Purpose of the account: Accounting for amounts of income in the form of negative adjustment of the accounting (book) cost of a term deposit attracted from organizations carrying out certain types of banking operations with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit.

Amounts of income in the form of negative adjustment of the accounting (book) cost of a term deposit attracted from organizations carrying out certain types of banking operations with a maturity date exceeding one year, arising as a result of a decrease in the fair value of this deposit, are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4269. Income related to receiving remuneration on savings deposits placed in other banks (more than one year).

Purpose of the account: Accounting for amounts of income in the form of remuneration on savings deposits placed in other banks under a bank deposit agreement for a term of more than one year.

Amounts of income in the form of remuneration on savings deposits placed in another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4270. Income from amortization of 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.

Income from amortization of 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.

Purpose of the account: Accounting for amounts of income related to amortization of 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.

Amounts of income related to amortization of 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 are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4301. Income related to receiving remuneration on overdraft loans provided to other banks.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on overdraft loans provided on correspondent accounts of other banks.

Amounts of income related to receiving remuneration on overdraft loans provided on the correspondent account of another bank are recorded on the credit side of the account.

Write-offs of income amounts to balance sheet account No. 4999 are recorded on the debit side of the account.

4302. Income related to receiving remuneration on short-term loans provided to other banks.

Purpose of the account: Accounting for amounts of income related to receiving remuneration on loans provided to other banks for a term of up to one year inclusive.

Income related to fees from short-term loans provided to other banks is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from overnight loans provided to other banks.

Account Purpose: Accounting for income related to fees from overnight loans provided to other banks.

Income related to fees from overnight loans provided to another bank is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from long-term loans provided to other banks.

Account Purpose: Accounting for income related to fees from loans provided to other banks for a term exceeding one year.

Income related to fees from long-term loans provided to another bank is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from financial leasing provided to other banks.

Account Purpose: Accounting for income related to fees on the principal debt of financial leasing provided to other banks.

Income related to fees from financial leasing provided to another bank is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from overdue debt of other banks on loans.

Account Purpose: Accounting for income related to fees from overdue debt of other banks on the principal amount of loans provided.

Income related to fees from overdue debt of another bank on the principal amount of loans provided is credited to the account.

Income is debited to balance sheet account No. 4999 or written off from the balance sheet.

Commission fees on loans provided to other banks.

Account Purpose: Accounting for fees on loans provided to other banks.

Commission fees on loans provided to another bank are credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of a positive adjustment to the value of loans provided to other banks.

Account Purpose: Accounting for income in the form of a positive adjustment to the accounting (balance sheet) value of loans provided to other banks with a maturity exceeding one year, arising from an increase in the fair value of such loans.

Income in the form of a positive adjustment to the accounting (balance sheet) value of loans provided to another bank with a maturity exceeding one year, arising from an increase in the fair value of such loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of a negative adjustment to the value of loans received from other banks.

Account Purpose: Accounting for income in the form of a negative adjustment to the accounting (balance sheet) value of loans received from other banks with a maturity exceeding one year, arising from a decrease in the fair value of such loans.

Income in the form of a negative adjustment to the accounting (balance sheet) value of loans received from another bank with a maturity exceeding one year, arising from a decrease in the fair value of such loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to interest income recognized by the effective interest rate method on loans provided to other banks.

Account Purpose: Accounting for income in the form of an adjustment to interest income recognized by the effective interest rate method on loans provided to other banks.

Income in the form of an adjustment to interest income recognized by the effective interest rate method on loans provided to other banks is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to gross balance sheet value due to modification of loans provided to other banks.

Account Purpose: Accounting for income in the form of an adjustment to gross balance sheet value due to modification of loans provided to other banks.

Income in the form of an adjustment to gross balance sheet value due to modification of loans provided to other banks, in correspondence with accounts of corresponding discounts (premiums) on provided loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to balance sheet value due to modification of loans received from other banks, organizations carrying out certain types of banking operations, and/or in the form of an adjustment to loans received at a non-market interest rate.

Account Purpose: Accounting for income in the form of an adjustment to balance sheet value due to modification of loans received from other banks, organizations carrying out certain types of banking operations, and/or in the form of an adjustment upon initial recognition of loans received at a non-market interest rate.

Income in the form of an adjustment to balance sheet value due to modification of loans received from other banks, organizations carrying out certain types of banking operations, and/or in the form of an adjustment upon initial recognition of loans received at a non-market interest rate, in correspondence with accounts of corresponding discounts (premiums) on received loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to balance sheet value due to modification of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship, and/or in the form of an adjustment to loans received at a non-market interest rate.

Account Purpose: Accounting for income in the form of an adjustment to balance sheet value due to modification of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship, and/or in the form of an adjustment upon initial recognition of loans received at a non-market interest rate.

Income in the form of an adjustment to balance sheet value due to modification of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the national managing holding, and the special fund for the development of private entrepreneurship, and/or in the form of an adjustment upon initial recognition of loans received at a non-market interest rate, in correspondence with accounts of corresponding discounts on received loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to balance sheet value due to modification of loans received from international financial organizations and/or in the form of an adjustment to loans received at a non-market interest rate.

Account Purpose: Accounting for income in the form of an adjustment to balance sheet value due to modification of loans received from international financial organizations, and/or income arising upon initial recognition of loans received at a non-market interest rate.

Income in the form of an adjustment to balance sheet value due to modification of loans received from international financial organizations, and/or income arising upon initial recognition of loans received at a non-market interest rate, in correspondence with accounts of corresponding discounts on received loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to balance sheet value for the purpose of reflecting modification of deposits accepted from clients.

Account Purpose: Accounting for income in the form of an adjustment to balance sheet value for the purpose of reflecting modification of deposits accepted from clients.

Income in the form of an adjustment to balance sheet value for the purpose of reflecting modification of deposits accepted from clients, in correspondence with accounts of corresponding discounts (premiums) on accepted deposits, is credited to the account.

Income is debited to balance sheet account No. 4999.

4321-4324. Excluded by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Income in the form of a negative adjustment to the value of loans received from organizations carrying out certain types of banking operations.

Account Purpose: Accounting for income in the form of a negative adjustment to the accounting (balance sheet) value of loans received from organizations carrying out certain types of banking operations with a maturity exceeding one year, arising from a decrease in the fair value of such loans.

Income in the form of a negative adjustment to the accounting (balance sheet) value of loans received from an organization carrying out certain types of banking operations with a maturity exceeding one year, arising from a decrease in the fair value of such loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

4326-4328, 4330. Excluded by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Income from amortization of premium on received loans.

Account Purpose: Accounting for income related to amortization of premium on received loans.

Income related to amortization of premium on received loans is credited to the account.

Income is debited to balance sheet account No. 4999.

Income from settlements with the head office.

Account Purpose: Accounting for income related to fees from settlements between branches and their head office.

Income related to fees from settlements between a branch and its head office is credited to the account.

Income is debited to balance sheet account No. 4999.

Income from settlements with local branches.

Account Purpose: Accounting for income related to fees from settlements between the head office and its local branches.

Income related to fees from settlements between the head office and its local branch is credited to the account.

Income is debited to balance sheet account No. 4999.

Income from settlements with foreign branches.

Account Purpose: Accounting for income related to fees from settlements between the head office and its foreign branches.

Income related to fees from settlements between the head office and its foreign branch is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from overdraft loans provided to clients.

Account Purpose: Accounting for income related to fees from overdraft loans provided to clients' bank accounts.

Income related to fees from overdraft loans provided to a client's bank account is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from clients' credit cards.

Account Purpose: Accounting for income related to fees from loans provided to credit card holders.

Income related to fees from loans provided to a credit card holder is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from clients' discounted bills.

Account Purpose: Accounting for income related to fees from clients' discounted bills.

Income related to fees from a client's discounted bills is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from factoring services to clients.

Account Purpose: Accounting for income related to fees from factoring services to clients.

Income related to fees from factoring services to a client is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from short-term loans provided to clients.

Account Purpose: Accounting for income related to fees from loans provided to clients for a term of up to one year inclusive.

Income related to fees from short-term loans provided to a client is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from long-term loans provided to clients.

Account Purpose: Accounting for income related to fees from loans provided to clients for a term exceeding one year.

Income related to fees from long-term loans provided to a client is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from financial leasing provided to clients.

Account Purpose: Accounting for income related to fees on the principal debt of financial leasing provided to clients.

Income related to fees from financial leasing provided to a client is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from forfaiting services to clients.

Account Purpose: Accounting for income related to fees from claims on buyers' debt obligations for goods (works, services), obtained by purchasing a non-negotiable bill of exchange from the seller.

Income related to fees from claims on buyers' debt obligations for goods (works, services), obtained by purchasing a non-negotiable bill of exchange from the seller, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from clients' overdue debt on loans.

Account Purpose: Accounting for income related to fees from clients' overdue debt on the principal amount of debt and fees on provided loans.

Income related to fees from a client's overdue debt on the principal amount of loans provided is credited to the account.

Income is debited to balance sheet account No. 4999 or written off from the balance sheet.

Income related to fees from trade financing operations.

Account Purpose: Accounting for income related to fees from trade financing operations.

Income related to fees from trade financing operations is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from overdue debt on trade financing operations.

Account Purpose: Accounting for income related to fees from overdue debt on trade financing operations.

Income related to fees from overdue debt on trade financing operations is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from other loans provided to clients.

Account Purpose: Accounting for income related to fees from other loans provided to clients.

Income related to fees from other loans provided to a client is credited to the account.

Income is debited to balance sheet account No. 4999.

Commission fees on loans provided to clients.

Account Purpose: Accounting for commission fees on loans provided to clients.

Commission fees on loans provided to a client are credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of a positive adjustment to the value of loans provided to clients.

Account Purpose: Accounting for income in the form of a positive adjustment to the accounting (balance sheet) value of loans provided to clients with a maturity exceeding one year, arising from an increase in the fair value of such loans.

Income in the form of a positive adjustment to the accounting (balance sheet) value of loans provided to a client with a maturity exceeding one year, arising from an increase in the fair value of such loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of a negative adjustment to the value of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, and international financial organizations.

Account Purpose: Accounting for income in the form of a negative adjustment to the accounting (balance sheet) value of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, and international financial organizations with a maturity exceeding one year, arising from a decrease in the fair value of such loans.

Income in the form of a negative adjustment to the accounting (balance sheet) value of loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, and international financial organizations with a maturity exceeding one year, arising from a decrease in the fair value of such loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of a negative adjustment to the value of term deposits attracted from clients.

Account Purpose: Accounting for income in the form of a negative adjustment to the accounting (balance sheet) value of term deposits attracted from clients with a maturity exceeding one year, arising from a decrease in the fair value of such deposits.

Income in the form of a negative adjustment to the accounting (balance sheet) value of term deposits attracted from a client with a maturity exceeding one year, arising from a decrease in the fair value of such deposits, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of a negative adjustment to the value of conditional deposits attracted from clients.

Account Purpose: Accounting for income in the form of a negative adjustment to the accounting (balance sheet) value of conditional deposits attracted from clients with a maturity exceeding one year, arising from a decrease in the fair value of such deposits.

Income in the form of a negative adjustment to the accounting (balance sheet) value of conditional deposits attracted from a client with a maturity exceeding one year, arising from a decrease in the fair value of such deposits, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to interest income recognized by the effective interest rate method on loans provided to clients.

Account Purpose: Accounting for income in the form of an adjustment to interest income recognized by the effective interest rate method on loans provided to clients.

Income in the form of an adjustment to interest income recognized by the effective interest rate method on loans provided to clients is credited to the account.

Income is debited to balance sheet account No. 4999.

Realized income from changes in the value of loans measured at fair value through other comprehensive income.

Account Purpose: Accounting for realized income obtained from changes in the value of loans measured at fair value through other comprehensive income.

Realized income obtained upon disposal of loans measured at fair value through other comprehensive income is credited to the account.

Realized income is debited to balance sheet account No. 4999.

Income in the form of an adjustment to gross balance sheet value due to modification of loans provided to clients.

Account Purpose: Accounting for income in the form of an adjustment to gross balance sheet value due to modification of loans provided to clients.

Income in the form of an adjustment to gross balance sheet value due to modification of loans provided to clients, in correspondence with accounts of corresponding discounts (premiums) on provided loans, is credited to the account.

Income is debited to balance sheet account No. 4999.

Income from amortization of premium on deposits attracted from clients.

Account Purpose: Accounting for income related to amortization of premium on deposits attracted from clients.

Income related to amortization of premium on deposits attracted from clients is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from financial assets transferred to trust management.

Account Purpose: Accounting for income related to fees from financial assets transferred to trust management.

Income related to fees from financial assets transferred to trust management is credited to the account.

Income is debited to balance sheet account No. 4999.

Income related to fees from securities measured at fair value through other comprehensive income.

Account Purpose: Accounting for income related to fees from securities measured at fair value through other comprehensive income.

The credit of the account records the amount of income related to the receipt of remuneration for securities accounted for at fair value through other comprehensive income.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from amortization of discount on securities accounted for at fair value through other comprehensive income.

Purpose of the account: Accounting for income amounts related to the amortization of discount on securities accounted for at fair value through other comprehensive income.

The credit of the account records the amount of income related to the amortization of discount on securities accounted for at fair value through other comprehensive income.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from amortization of premium on securities issued into circulation.

Purpose of the account: Accounting for income amounts related to the amortization of premium on securities issued into circulation.

The credit of the account records amounts of income related to the amortization of premium on securities issued into circulation.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from amortization of premium on subordinated bonds issued into circulation.

Purpose of the account: Accounting for income amounts related to the amortization of premium on subordinated bonds issued into circulation.

The credit of the account records amounts of income related to the amortization of premium on subordinated bonds issued into circulation.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from amortization of premium on subordinated debt.

Purpose of the account: Accounting for income amounts related to the amortization of premium on subordinated debt.

The credit of the account records amounts of income related to the amortization of premium on subordinated debt.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income in the form of adjustment of book value for issued securities and/or in the form of adjustment of the value of securities provided at a non-market interest rate.

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

The credit of the account records amounts of income intended to account for amounts in the form of adjustment of securities issued at a non-market interest rate at the time of initial recognition of the financial liability.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from REPO operations with securities.

Purpose of the account: Accounting for income amounts related to the receipt of remuneration from REPO and reverse REPO operations with securities.

The credit of the account records amounts of income related to the receipt of remuneration from REPO and reverse REPO operations with securities.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from revaluation of the obligation to return securities accepted under reverse REPO operations.

Purpose: Accounting for amounts of positive revaluation of the obligation to return securities accepted under reverse REPO operations.

The credit of the account records the amount of positive revaluation of the obligation to return securities accepted under reverse REPO operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Dividends received on shares of subsidiary organizations.

Purpose of the account: Accounting for dividend amounts accrued on shares of its subsidiary organizations.

The credit of the account records amounts of dividends accrued on shares of its subsidiary organization.

The debit of the account records the write-off of dividend amounts to balance sheet account No. 4999.

Dividends received on shares of associated organizations.

Purpose of the account: Accounting for dividend amounts accrued on shares of its associated organizations.

The credit of the account records amounts of dividends accrued on shares of its associated organization.

The debit of the account records the write-off of dividend amounts to balance sheet account No. 4999.

Income related to the receipt of remuneration from investments in subordinated debt.

Purpose of the account: Accounting for income amounts related to the receipt of remuneration from investments made in subordinated debt.

The credit of the account records amounts of income related to the receipt of remuneration from investments made in subordinated debt.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income related to the receipt of remuneration from other investments.

Purpose of the account: Accounting for income amounts related to the receipt of remuneration from other investments.

The credit of the account records amounts of income related to the receipt of remuneration from other investments.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income of an Islamic bank related to the receipt of remuneration from investment activities on lease terms.

Purpose of the account: Accounting for income amounts of an Islamic bank related to the receipt of remuneration from investment activities on lease terms.

The credit of the account records amounts of income of an Islamic bank related to the receipt of remuneration from investment activities on lease terms.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income related to the receipt of remuneration for securities accounted for at amortized cost.

Purpose of the account: Accounting for income amounts related to the receipt of remuneration for securities accounted for at amortized cost.

The credit of the account records the amount of income related to the receipt of remuneration for securities accounted for at amortized cost.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from amortization of discount on securities accounted for at amortized cost.

Purpose of the account: Accounting for income amounts related to the amortization of discount on securities accounted for at amortized cost.

The credit of the account records the amount of income related to the amortization of discount on securities accounted for at amortized cost.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income related to the receipt of remuneration from other financial assets accounted for at amortized cost.

Purpose of the account: Accounting for income amounts related to the receipt of remuneration from other financial assets accounted for at amortized cost.

The credit of the account records amounts of income related to the receipt of remuneration from other financial assets accounted for at amortized cost.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from amortization of discount on other financial assets accounted for at amortized cost.

Purpose of the account: Accounting for income amounts related to the amortization of discount on other financial assets accounted for at amortized cost.

The credit of the account records amounts of income related to the amortization of discount on other financial assets accounted for at amortized cost.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the purchase and sale of securities.

Purpose of the account: Accounting for income amounts from the purchase and sale of securities.

The credit of the account records amounts of income from the purchase and sale of securities.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the purchase and sale of foreign currency.

Purpose of the account: Accounting for income amounts from the purchase and sale of foreign currency.

The credit of the account records amounts of income from the purchase and sale of foreign currency.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the purchase and sale of refined precious metals.

Purpose: Accounting for income amounts from the sale of refined precious metals and/or income from the purchase and sale of refined precious metals classified as financial instruments.

The credit of the account records the amount of the organization's income from the sale of refined precious metals and/or income from the purchase and sale of refined precious metals classified as financial instruments.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of forward operations with securities.

Purpose of the account: Accounting for amounts of unrealized income accrued from the revaluation of forward operations with securities.

The credit of the account records amounts of unrealized income accrued from the revaluation of forward operations with securities.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of forward operations with foreign currency.

Purpose of the account: Accounting for amounts of unrealized income obtained from the revaluation of forward operations with foreign currency.

The credit of the account records amounts of unrealized income obtained from the revaluation of forward operations with foreign currency.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of forward operations with refined precious metals.

Purpose of the account: Accounting for amounts of unrealized income obtained from the revaluation of forward operations with refined precious metals.

The credit of the account records amounts of unrealized income obtained from the revaluation of forward operations with refined precious metals.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of financial futures.

Purpose of the account: Accounting for amounts of unrealized income obtained from the revaluation of financial futures.

The credit of the account records amounts of unrealized income obtained from the revaluation of financial futures.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of option operations.

Purpose of the account: Accounting for amounts of unrealized income obtained from the revaluation of option operations.

The credit of the account records amounts of unrealized income obtained from the revaluation of option operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of swap operations.

Purpose of the account: Accounting for amounts of unrealized income obtained from the revaluation of swap operations.

The credit of the account records amounts of unrealized income obtained from the revaluation of swap operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of operations with other derivative financial instruments.

Purpose of the account: Accounting for amounts of unrealized income obtained from the revaluation of operations with other derivative financial instruments.

The credit of the account records amounts of unrealized income obtained from the revaluation of operations with other derivative financial instruments.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for services on transfer operations.

Purpose of the account: Accounting for amounts of commission income accrued for services provided on transfer operations.

The credit of the account records amounts of commission income accrued for services provided on transfer operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for agency services.

Purpose of the account: Accounting for amounts of commission income accrued for services provided, including the sale of insurance policies (conclusion of insurance contracts) on behalf of insurance organizations-residents of the Republic of Kazakhstan.

The credit of the account records amounts of commission income accrued for services provided, including the sale of insurance policies (conclusion of insurance contracts) on behalf of insurance organizations-residents of the Republic of Kazakhstan.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for services on the purchase and sale of securities.

Purpose of the account: Accounting for amounts of commission income accrued for services provided on the purchase and sale of securities.

The credit of the account records amounts of commission income accrued for services provided on the purchase and sale of securities.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for services on the purchase and sale of foreign currency.

Purpose of the account: Accounting for amounts of commission income accrued for services provided on the purchase and sale of foreign currency.

The credit of the account records amounts of commission income accrued for services provided on the purchase and sale of foreign currency.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for services on trust operations.

Purpose of the account: Accounting for amounts of commission income accrued for services provided on trust operations.

The credit of the account records amounts of commission income accrued for services provided on trust operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for operations with guarantees.

Purpose of the account: Accounting for amounts of commission income accrued for operations with guarantees.

The credit of the account records amounts of commission income accrued for operations with guarantees.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for services on accepting deposits, opening and maintaining client bank accounts.

Purpose of the account: Accounting for commission income accrued for services provided on accepting deposits, opening and maintaining client bank accounts.

The credit of the account records amounts of commission income accrued for services provided on accepting deposits, opening and maintaining client bank accounts.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Other commission income.

Purpose of the account: Accounting for amounts of commission income accrued for services provided.

The credit of the account records amounts of commission income accrued for services provided.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for professional activities in the securities market.

Purpose of the account: Accounting for amounts of commission income accrued for services provided for professional activities in the securities market.

The credit of the account records amounts of commission income accrued for services provided for professional activities in the securities market.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income received for acceptance of payment documents.

Purpose of the account: Accounting for amounts of commission income accrued for acceptance of payment documents.

The credit of the account records amounts of commission income accrued for acceptance of payment documents.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for cash operations services.

Purpose of the account: Accounting for amounts of commission income for services on cash operations.

The credit of the account records amounts of commission income for services on cash operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for documentary settlements.

Purpose of the account: Accounting for amounts of commission income for documentary settlements.

The credit of the account records amounts of commission income for documentary settlements.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for forfaiting operations services.

Purpose of the account: Accounting for amounts of commission income for services on forfaiting operations.

The credit of the account records amounts of commission income for services on forfaiting operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for factoring operations services.

Purpose of the account: Accounting for amounts of commission income for services on factoring operations.

The credit of the account records amounts of commission income for services on factoring operations.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for collection services.

Purpose of the account: Accounting for amounts of commission income for collection services.

The credit of the account records amounts of commission income for collection services.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for services on the purchase and sale of refined precious metals.

Purpose of the account: Accounting for amounts of commission income for services on the purchase and sale of refined precious metals.

The credit of the account records amounts of commission income for services on the purchase and sale of refined precious metals.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for safekeeping operations services.

Purpose of the account: Accounting for amounts of commission income for safekeeping operations services.

The credit of the account records amounts of commission income for safekeeping operations services.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income for services on operations with investment deposits.

Purpose of the account: Accounting for income amounts of an Islamic bank for operations with investment deposits.

The credit of the account records amounts of income of an Islamic bank for operations with investment deposits.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Commission income for payment card services.

Purpose of the account: Accounting for amounts of commission income accrued for payment card services.

The credit of the account records amounts of commission income accrued for payment card services.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the revaluation of foreign currency.

Purpose of the account: Accounting for amounts of income obtained from the revaluation of foreign currency.

The credit of the account records amounts of income from positive revaluation (exchange rate difference) of foreign currency.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Unrealized income from the revaluation of refined precious metals.

Purpose of the account: Accounting for amounts of positive revaluation of the value of refined precious metals.

The credit of the account records amounts of positive revaluation of the value of refined precious metals.

The debit of the account records the write-off of unrealized income to balance sheet account No. 4732 or at the end of the financial year – to balance sheet account No. 4999.

Income from the revaluation of tenge loans with fixation of the currency equivalent of loans.

Purpose of the account: Accounting for amounts of positive revaluation (exchange rate difference) of tenge loans with fixation of their currency equivalent.

The credit of the account records amounts of positive revaluation (exchange rate difference) of tenge loans with fixation of their currency equivalent.

The debit of the account records the write-off of realized income to balance sheet account No. 4999 and unrealized income to balance sheet account No. 3585.

Income from the revaluation of tenge deposits with fixation of the currency equivalent of deposits.

Purpose of the account: Accounting for amounts of positive revaluation (exchange rate difference) of placed tenge deposits with fixation of their currency equivalent.

The credit of the account records amounts of positive revaluation (exchange rate difference) of placed tenge deposits with fixation of their currency equivalent.

The debit of the account records the write-off of realized income to balance sheet account No. 4999 and unrealized income to balance sheet account No. 3586.

Unrealized income from the change in value of securities accounted for at fair value through profit or loss.

Purpose of the account: Accounting for amounts of positive revaluation of the fair value of securities accounted for at fair value through profit or loss.

The credit of the account records amounts of positive revaluation of the fair value of securities accounted for at fair value through profit or loss.

The debit of the account records the write-off of unrealized income for securities accounted for at fair value through profit or loss to balance sheet account No. 4733 or at the end of the financial year – to balance sheet account No. 4999.

Unrealized income from other revaluation.

Purpose of the account: Accounting for amounts of positive revaluation that cannot be recorded under other balance sheet income accounts.

The credit of the account records amounts of positive revaluation that cannot be recorded under other balance sheet income accounts.

The debit of the account records the write-off of unrealized income to balance sheet account No. 4734 or at the end of the financial year – to balance sheet account No. 4999.

Income from the recovery of impairment loss on fixed assets.

Purpose of the account: Accounting for amounts of income from the recovery of impairment loss on fixed assets, accounted for under balance sheet account No. 5711.

The credit of the account records amounts of income from the recovery of impairment loss on fixed assets, accounted for under balance sheet account No. 5711.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the recovery of impairment loss on intangible assets.

Purpose of the account: Accounting for amounts of income from the recovery of impairment loss on intangible assets, accounted for under balance sheet account No. 5712.

The credit of the account records amounts of income from the recovery of impairment loss on intangible assets, accounted for under balance sheet account No. 5712.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the recovery of impairment loss on investments invested in the charter capital of other legal entities.

Purpose of the account: Accounting for amounts of income from the recovery of impairment loss on investments invested in the charter capital of other legal entities, accounted for under balance sheet account No. 5713.

The credit of the account records amounts of income from the recovery of impairment loss on investments invested in the charter capital of other legal entities, accounted for under balance sheet account No. 5713.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Income from the recovery of impairment loss on long-term assets intended for sale.

Purpose of the account: Accounting for amounts of income from the recovery of impairment loss on long-term assets intended for sale, accounted for under balance sheet account No. 5715.

The credit of the account records amounts of income from the recovery of impairment loss on long-term assets intended for sale, accounted for under balance sheet account No. 5715.

The debit of the account records the write-off of income amounts to balance sheet account No. 4999.

Excluded by Resolution of the Board of the National Bank of RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Realized income from the revaluation of refined precious metals.

Purpose of the account: Accounting for amounts of realized income obtained from the revaluation of refined precious metals.

On the credit of the account, amounts of realized income received upon the disposal of refined precious metals are posted.

On the debit of the account, amounts of realized income are written off to balance sheet account No. 4999.

Realized income from changes in the value of securities measured at fair value through profit or loss and through other comprehensive income.

Purpose of the account: Accounting for amounts of realized income received from changes in the value of securities measured at fair value through profit or loss and through other comprehensive income.

On the credit of the account, the amount of realized income received upon the disposal of securities measured at fair value through profit or loss and through other comprehensive income is posted.

On the debit of the account, amounts of realized income are written off to balance sheet account No. 4999.

Realized income from other revaluations.

Purpose of the account: Accounting for amounts of realized income received from the revaluation of other assets.

On the credit of the account, amounts of realized income received upon the disposal of other assets are posted.

On the debit of the account, amounts of realized income are written off to balance sheet account No. 4999.

Income from the sale of shares in subsidiary and associated organizations.

Purpose of the account: Accounting for amounts of income from the sale of shares in subsidiary and associated organizations.

On the credit of the account, amounts of income from the sale of shares in a subsidiary or associated organization are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the sale of fixed assets and intangible assets.

Purpose of the account: Accounting for amounts of income from the sale of fixed assets and intangible assets.

On the credit of the account, amounts of income from the sale of fixed assets and intangible assets are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the sale of inventories.

Purpose of the account: Accounting for amounts of income from the sale of inventories.

On the credit of the account, amounts of income from the sale of inventories are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the sale of long-term assets held for sale.

Purpose of the account: Accounting for amounts of income from the sale of long-term assets held for sale.

On the credit of the account, amounts of income from the sale of long-term assets held for sale are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Deleted by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Income related to changes in the share of participation in the authorized capital of subsidiary organizations.

Purpose of the account: Accounting for amounts of income related to changes in the share of participation in the authorized capital of subsidiary organizations.

On the credit of the account, amounts of income related to changes in the share of participation in the authorized capital of a subsidiary organization are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income related to changes in the share of participation in the authorized capital of associated organizations.

Purpose of the account: Accounting for amounts of income related to changes in the share of participation in the authorized capital of associated organizations.

On the credit of the account, amounts of income related to changes in the share of participation in the authorized capital of an associated organization are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income of an Islamic bank from financing production and trade activities.

Purpose of the account: Accounting for amounts of income of an Islamic bank from financing production and trade activities.

On the credit of the account, amounts of income of an Islamic bank from financing production and trade activities are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from futures operations.

Purpose of the account: Accounting for amounts of income accrued from futures operations.

On the credit of the account, amounts of income accrued from a futures operation are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from forward operations.

Purpose of the account: Accounting for amounts of income accrued from forward operations.

On the credit of the account, amounts of income accrued from a forward operation are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from options operations.

Purpose of the account: Accounting for amounts of income accrued from options operations.

On the credit of the account, amounts of income accrued from an options operation are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from swap operations.

Purpose of the account: Accounting for amounts of income accrued from swap operations.

On the credit of the account, amounts of income accrued from a swap operation are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from operations with other derivative financial instruments.

Purpose of the account: Accounting for amounts of income accrued from operations with other derivative financial instruments.

On the credit of the account, amounts of income accrued from operations with other derivative financial instruments are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income related to receiving remuneration for derivative financial instruments.

Purpose of the account: Accounting for amounts of other income related to receiving remuneration for derivative financial instruments.

On the credit of the account, amounts of other income related to receiving remuneration for derivative financial instruments are posted.

On the debit of the account, amounts of other income are written off to balance sheet account No. 4999.

Penalty (fine, late fee).

Purpose of the account: Accounting for amounts of received penalties (fines, late fees).

On the credit of the account, amounts of received penalties (fines, late fees) are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Other income from banking activities.

Purpose of the account: Accounting for amounts of other income from banking activities that cannot be posted to other balance sheet income accounts.

On the credit of the account, amounts of other income from banking activities are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Other income from non-core activities.

Purpose of the account: Accounting for amounts of other income from non-core activities that cannot be posted to other balance sheet income accounts.

On the credit of the account, amounts of other income from non-core activities are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income related to receiving dividends on shares.

Purpose of the account: Accounting for amounts of income related to receiving dividends on shares.

On the credit of the account, amounts of income related to receiving dividends on shares are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for deposits placed in other banks.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for deposits placed in other banks.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for deposits placed in another bank upon fulfillment of obligations by another bank, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for loans and financial leasing provided to other banks.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for loans and financial leasing provided to other banks.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for loans and financial leasing provided to another bank upon fulfillment of obligations by another bank, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for receivables related to banking activities.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for receivables related to banking activities.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for receivables related to banking activities upon fulfillment of obligations by the debtor, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for securities.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for securities.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for securities upon their redemption by the issuer, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for loans and financial leasing provided to clients.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for loans and financial leasing provided to a client upon fulfillment of obligations by the client, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for loans and financial leasing provided to organizations carrying out certain types of banking operations.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for loans and financial leasing provided to organizations carrying out certain types of banking operations.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for loans and financial leasing provided to an organization carrying out certain types of banking operations upon fulfillment of obligations by the organization, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created to cover losses on accrued and overdue commission income.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created to cover losses on accrued and overdue commission income.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created to cover losses on accrued and overdue commission income upon fulfillment of obligations by the debtor, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for contingent liabilities.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for contingent liabilities.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for contingent liabilities upon reclassification and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for receivables related to non-core activities.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for receivables related to non-core activities.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for receivables related to non-core activities upon fulfillment of obligations by the debtor, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) created for "reverse repo" operations with securities.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) created for "reverse repo" operations with securities.

On the credit of the account, amounts of income from the restoration of reserves (provisions) created for "reverse repo" operations with securities upon fulfillment of obligations by the debtor, reclassification, and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) for other banking activities.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) for other banking activities.

On the credit of the account, amounts of income from the restoration of reserves (provisions) for other banking activities upon reclassification and other cases are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) for investments in subordinated debt.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) for investments in subordinated debt.

On the credit of the account, amounts of income from the restoration of reserves (provisions) for investments in subordinated debt are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the restoration of reserves (provisions) for other financial assets measured at amortized cost.

Purpose of the account: Accounting for amounts of income from the restoration of reserves (provisions) for other financial assets measured at amortized cost.

On the credit of the account, amounts of income from the restoration of reserves (provisions) for other financial assets measured at amortized cost are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income from the derecognition of provisions.

Purpose of the account: Accounting for amounts of income from the derecognition of provisions.

On the credit of the account, amounts of income from the derecognition of provisions are posted.

On the debit of the account, amounts of income are written off to balance sheet account No. 4999.

Income before taxes.

Purpose of the account: Accounting for amounts of income before payment of taxes and other mandatory payments to the budget.

On the credit of the account, amounts of income before payment of taxes and other mandatory payments to the budget are posted upon closing the corresponding balance sheet income accounts.

On the debit of the account, amounts of expenses are posted upon closing the corresponding balance sheet expense accounts, reduction of income by the amount of corporate income tax in correspondence with balance sheet account No. 5999, as well as the transfer of the resulting balance to balance sheet account No. 3599.

Expenses related to the payment of remuneration on correspondent accounts of the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on correspondent accounts of the National Bank of the Republic of Kazakhstan.

On the debit of the account, amounts of expenses related to the payment of remuneration on the correspondent account of the National Bank of the Republic of Kazakhstan are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on correspondent accounts of foreign central banks.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on correspondent accounts of foreign central banks.

On the debit of the account, amounts of expenses related to the payment of remuneration on the correspondent account of a foreign central bank are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on correspondent accounts of other banks.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on correspondent accounts of correspondent banks.

On the debit of the account, amounts of expenses related to the payment of remuneration on the correspondent account of a correspondent bank are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on correspondent accounts of organizations carrying out certain types of banking operations.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on correspondent accounts of organizations carrying out certain types of banking operations.

On the debit of the account, amounts of expenses related to the payment of remuneration on the correspondent account of an organization carrying out certain types of banking operations are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on metal accounts of other banks in refined precious metal.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on metal accounts of other banks in refined precious metal.

On the debit of the account, amounts of expenses related to the payment of remuneration on the metal account of another bank in refined precious metal are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship for a term of up to one year inclusive.

On the debit of the account, amounts of expenses related to the payment of remuneration on short-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on long-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

On the debit of the account, amounts of expenses related to the payment of remuneration on long-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

Purpose of the account: Accounting for amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship with a maturity of more than one year, arising as a result of an increase in the fair value of such a loan.

On the debit of the account, amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship with a maturity of more than one year, arising as a result of an increase in the fair value of such a loan, are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on overdue debt on the principal amount of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

On the debit of the account, amounts of expenses related to the payment of remuneration on overdue debt on the principal amount of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of an adjustment to the balance sheet value in connection with the modification of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

Purpose of the account: Accounting for amounts of expenses in the form of an adjustment to the balance sheet value in connection with the modification of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship.

On the debit of the account, amounts of expenses in the form of an adjustment to the balance sheet value in connection with the modification of loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, the National Managing Holding and the Special Fund for the Development of Private Entrepreneurship, in correspondence with accounts of corresponding discounts (premiums) on obtained loans, are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term loans obtained from international financial organizations.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on loans obtained from international financial organizations for a term of up to one year inclusive.

On the debit of the account, amounts of expenses related to the payment of remuneration on short-term loans obtained from an international financial organization are posted.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on long-term loans obtained from international financial organizations.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on loans obtained from international financial organizations for a term of more than one year.

Debit entries to the account include expense amounts related to the payment of remuneration on long-term loans obtained from an international financial organization.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a loan obtained from international financial organizations.

Account Purpose: Accounting for expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from international financial organizations with a maturity of more than one year, arising from an increase in the fair value of such a loan.

Debit entries to the account include expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from an international financial organization with a maturity of more than one year, arising from an increase in the fair value of such a loan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on loans obtained from international financial organizations.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from international financial organizations.

Debit entries to the account include expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from an international financial organization.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a balance sheet value adjustment due to the modification of loans obtained from international financial organizations.

Account Purpose: Accounting for expense amounts in the form of a balance sheet value adjustment due to the modification of loans obtained from international financial organizations.

Debit entries to the account include expense amounts in the form of a balance sheet value adjustment due to the modification of loans obtained from international financial organizations, in correspondence with accounts of corresponding discounts (premiums) on obtained loans.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on loans obtained from the National Bank of the Republic of Kazakhstan.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on loans obtained from the National Bank of the Republic of Kazakhstan.

Debit entries to the account include expense amounts related to the payment of remuneration on loans obtained from the National Bank of the Republic of Kazakhstan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on loans obtained from foreign central banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on loans obtained from foreign central banks.

Debit entries to the account include expense amounts related to the payment of remuneration on loans obtained from a foreign central bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on financial leasing obtained from other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on financial leasing obtained from other banks.

Debit entries to the account include expense amounts related to the payment of remuneration on financial leasing obtained from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term loans obtained from other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on loans obtained from other banks for a term of up to one year inclusive.

Debit entries to the account include expense amounts related to the payment of remuneration on short-term loans obtained from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a loan obtained from other banks.

Account Purpose: Accounting for expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from other banks with a maturity of more than one year, arising from an increase in the fair value of such a loan.

Debit entries to the account include expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from another bank with a maturity of more than one year, arising from an increase in the fair value of such a loan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on long-term loans obtained from other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on loans obtained from other banks for a term of more than one year.

Debit entries to the account include expense amounts related to the payment of remuneration on long-term loans obtained from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a negative adjustment to the value of a loan provided to other banks.

Account Purpose: Accounting for expense amounts in the form of a negative adjustment to the accounting (balance sheet) value of a loan provided to other banks with a maturity of more than one year, arising from a decrease in the fair value of such a loan.

Debit entries to the account include expense amounts in the form of a negative adjustment to the accounting (balance sheet) value of a loan provided to another bank with a maturity of more than one year, arising from a decrease in the fair value of such a loan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on loans obtained from other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from other banks.

Debit entries to the account include expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on loans obtained from the National Bank of the Republic of Kazakhstan.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from the National Bank of the Republic of Kazakhstan.

Debit entries to the account include expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from the National Bank of the Republic of Kazakhstan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on financial leasing obtained from organizations carrying out certain types of banking operations.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on financial leasing obtained from organizations carrying out certain types of banking operations.

Debit entries to the account include expense amounts related to the payment of remuneration on financial leasing obtained from an organization carrying out certain types of banking operations.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term loans obtained from organizations carrying out certain types of banking operations.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on loans obtained from organizations carrying out certain types of banking operations for a term of up to one year inclusive.

Debit entries to the account include expense amounts related to the payment of remuneration on short-term loans obtained from an organization carrying out certain types of banking operations.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a loan obtained from organizations carrying out certain types of banking operations.

Account Purpose: Accounting for expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from organizations carrying out certain types of banking operations with a maturity of more than one year, arising from an increase in the fair value of such a loan.

Debit entries to the account include expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a loan obtained from an organization carrying out certain types of banking operations with a maturity of more than one year, arising from an increase in the fair value of such a loan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on long-term loans obtained from organizations carrying out certain types of banking operations.

Debit entries to the account include expense amounts related to the payment of remuneration on long-term loans obtained from an organization carrying out certain types of banking operations.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Deleted by Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days from the day of its first official publication).
Expenses related to the payment of remuneration on overdue debt on loans obtained from organizations carrying out certain types of banking operations.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from organizations carrying out certain types of banking operations.

Debit entries to the account include expense amounts related to the payment of remuneration on overdue debt on the principal amount of loans obtained from an organization carrying out certain types of banking operations.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses for the amortization of discounts on obtained loans.

Account Purpose: Accounting for expense amounts related to the amortization of discounts on obtained loans.

Debit entries to the account include expense amounts related to the amortization of discounts on obtained loans.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of an adjustment to interest income recognized by the effective interest rate method for loans provided to other banks.

Account Purpose: Accounting for expense amounts in the form of an adjustment to interest income recognized by the effective interest rate method for loans provided to other banks.

Debit entries to the account include expense amounts in the form of an adjustment to interest income recognized by the effective interest rate method for loans provided to other banks.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of an adjustment to the gross balance sheet value of provided loans due to their modification and/or in the form of an adjustment at a non-market interest rate.

Account Purpose: Accounting for expense amounts in the form of an adjustment to the gross balance sheet value due to the modification of loans provided to other banks, expenses arising upon initial recognition of provided loans at a non-market interest rate, and/or expenses related to the acquisition or creation of a credit-impaired loan.

Debit entries to the account include expense amounts in the form of an adjustment to the gross balance sheet value due to the modification of loans provided to other banks, expenses arising upon initial recognition of provided loans at a non-market interest rate, and/or expenses related to the acquisition or creation of a credit-impaired loan, in correspondence with accounts of corresponding discounts (premiums) on obtained loans.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a balance sheet value adjustment due to the modification of loans obtained from other banks, organizations carrying out certain types of banking operations.

Account Purpose: Accounting for expense amounts in the form of a balance sheet value adjustment due to the modification of loans obtained from other banks, organizations carrying out certain types of banking operations.

Debit entries to the account include expense amounts in the form of a balance sheet value adjustment due to the modification of loans obtained from other banks, organizations carrying out certain types of banking operations, in correspondence with accounts of corresponding discounts (premiums) on obtained loans.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Other expenses related to the payment of remuneration on transactions with other banks.

Account Purpose: Accounting for other expense amounts related to the payment of remuneration on transactions with other banks.

Debit entries to the account include other expense amounts related to the payment of remuneration on transactions with another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Commission remuneration on loans obtained from other banks.

Account Purpose: Accounting for commission remuneration amounts on loans obtained from other banks.

Debit entries to the account include commission remuneration amounts on loans obtained from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overnight loans of the National Bank of the Republic of Kazakhstan.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overnight loans obtained from the National Bank of the Republic of Kazakhstan.

Debit entries to the account include expense amounts related to the payment of remuneration on overnight loans obtained from the National Bank of the Republic of Kazakhstan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overnight loans of foreign central banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overnight loans obtained from foreign central banks.

Debit entries to the account include expense amounts related to the payment of remuneration on loans obtained from a foreign central bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overnight loans of other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overnight loans obtained from other banks.

Debit entries to the account include expense amounts related to the payment of remuneration on overnight loans obtained from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on demand deposits of the National Bank of the Republic of Kazakhstan.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on demand deposits accepted from the National Bank of the Republic of Kazakhstan under a bank deposit agreement.

Debit entries to the account include expense amounts related to the payment of remuneration on demand deposits accepted from the National Bank of the Republic of Kazakhstan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on term deposits of the National Bank of the Republic of Kazakhstan.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on term deposits accepted from the National Bank of the Republic of Kazakhstan under a bank deposit agreement.

Debit entries to the account include expense amounts related to the payment of remuneration on term deposits accepted from the National Bank of the Republic of Kazakhstan.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on demand deposits of foreign central banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on demand deposits accepted from foreign central banks under a bank deposit agreement.

Debit entries to the account include expense amounts related to the payment of remuneration on demand deposits accepted from a foreign central bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on term deposits of foreign central banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on term deposits accepted from foreign central banks under a bank deposit agreement.

Debit entries to the account include expense amounts related to the payment of remuneration on term deposits accepted from a foreign central bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on demand deposits of other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on demand deposits accepted from other banks under a bank deposit agreement.

Debit entries to the account include expense amounts related to the payment of remuneration on short-term deposits accepted from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term deposits of other banks (up to one month).

Account Purpose: Accounting for expense amounts related to the payment of remuneration on deposits accepted from other banks under a bank deposit agreement for a term of up to one month inclusive.

Debit entries to the account include expense amounts related to the payment of remuneration on short-term deposits accepted from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term deposits of other banks (up to one year).

Account Purpose: Accounting for expense amounts related to the payment of remuneration on deposits accepted from other banks under a bank deposit agreement for a term of up to one year inclusive.

Debit entries to the account include expense amounts related to the payment of remuneration on short-term deposits accepted from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on long-term deposits of other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on deposits accepted from other banks under a bank deposit agreement for a term of more than one year.

Debit entries to the account include expense amounts related to the payment of remuneration on long-term deposits accepted from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on deposits attracted from other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on overdue debt on deposits attracted from other banks.

Debit entries to the account include expense amounts related to the payment of remuneration on overdue debt on deposits attracted from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on a deposit serving as collateral for obligations of other banks.

Account Purpose: Accounting for accrued expense amounts related to the payment of remuneration on a deposit accepted from other banks and serving as collateral (guarantee, mortgage) for their obligations.

Debit entries to the account include accrued expense amounts related to the payment of remuneration on a deposit accepted from another bank and serving as collateral (guarantee, mortgage) for its obligations.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on conditional deposits of other banks.

Account Purpose: Accounting for expense amounts related to the payment of remuneration on conditional deposits accepted from other banks under a bank deposit agreement.

Debit entries to the account include expense amounts related to the payment of remuneration on conditional deposits accepted from another bank.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a negative adjustment to the value of a term deposit placed in other banks.

Account Purpose: Accounting for expense amounts in the form of a negative adjustment to the accounting (balance sheet) value of a term deposit placed in other banks with a maturity of more than one year, arising from a decrease in the fair value of such a deposit.

Debit entries to the account include expense amounts in the form of a negative adjustment to the accounting (balance sheet) value of a term deposit placed in another bank with a maturity of more than one year, arising from a decrease in the fair value of such a deposit.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a negative adjustment to the value of a conditional deposit placed in other banks.

Account Purpose: Accounting for expense amounts in the form of a negative adjustment to the accounting (balance sheet) value of a conditional deposit placed in other banks with a maturity of more than one year, arising from a decrease in the fair value of such a deposit.

Debit entries to the account include expense amounts in the form of a negative adjustment to the accounting (balance sheet) value of a conditional deposit placed in another bank with a maturity of more than one year, arising from a decrease in the fair value of such a deposit.

Credit entries to the account include the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a term deposit attracted from other banks.

Account Purpose: Accounting for expense amounts in the form of a positive adjustment to the accounting (balance sheet) value of a term deposit attracted from other banks with a maturity of more than one year, arising from an increase in the fair value of such a deposit.

On the debit of the account, amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a time deposit attracted from another bank with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a conditional deposit attracted from other banks.

Purpose of the account: Accounting for amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a conditional deposit attracted from other banks with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit.

On the debit of the account, amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a conditional deposit attracted from another bank with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of discounts 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.

Purpose of the account: Accounting for amounts of expenses related to the amortization of discounts 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.

On the debit of the account, amounts of expenses related to the amortization of discounts 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, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of premiums on deposits placed in the National Bank of the Republic of Kazakhstan.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on deposits placed in the National Bank of the Republic of Kazakhstan.

On the debit of the account, amounts of expenses related to the amortization of premiums on deposits placed in the National Bank of the Republic of Kazakhstan, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of premiums on deposits placed in other banks.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on deposits placed in other banks.

On the debit of the account, amounts of expenses related to the amortization of premiums on deposits placed in other banks, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a time deposit attracted from organizations carrying out certain types of banking operations.

Purpose of the account: Accounting for amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a time deposit attracted from organizations carrying out certain types of banking operations, with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit.

On the debit of the account, amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a time deposit attracted from organizations carrying out certain types of banking operations, with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on deposits of organizations carrying out certain types of banking operations.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on deposits accepted from organizations carrying out certain types of banking operations.

On the debit of the account, amounts of expenses related to the payment of remuneration on deposits accepted from organizations carrying out certain types of banking operations, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on deposits attracted from organizations carrying out certain types of banking operations.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on overdue debt on deposits attracted from organizations carrying out certain types of banking operations.

On the debit of the account, amounts of expenses related to the payment of remuneration on overdue debt on deposits attracted from organizations carrying out certain types of banking operations, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a balance sheet value adjustment to reflect the modification of deposits accepted from clients.

Purpose of the account: Accounting for amounts of expenses in the form of a balance sheet value adjustment to reflect the modification of deposits accepted from clients.

On the debit of the account, amounts of expenses in the form of a balance sheet value adjustment to reflect the modification of deposits accepted from clients in correspondence with accounts of corresponding discounts (premiums) on accepted deposits are recorded.

On the credit of the account, amounts of expenses are written off to balance sheet account No. 4999.

Expenses related to settlements with the head office.

Purpose of the account: Accounting for amounts of expenses related to settlements between branches and the head office.

On the debit of the account, amounts of expenses related to settlements between branches and the head office are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to settlements with local branches.

Purpose of the account: Accounting for amounts of expenses related to settlements between the head office and local branches.

On the debit of the account, amounts of expenses related to settlements between the head office and a local branch are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to settlements with foreign branches.

Purpose of the account: Accounting for amounts of expenses related to settlements between the head office and foreign branches.

On the debit of the account, amounts of expenses related to settlements between the head office and a foreign branch are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on state budget funds.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on state budget funds.

On the debit of the account, amounts of expenses related to the payment of remuneration on state budget funds are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on clients' current accounts.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on current accounts of clients opened under a bank account agreement.

On the debit of the account, amounts of expenses related to the payment of remuneration on a client's current account are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on financial assets accepted for trust management.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on financial assets accepted for trust management.

On the debit of the account, amounts of expenses related to the payment of remuneration on financial assets accepted for trust management are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on demand deposits of clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on demand deposits accepted from clients under a deposit agreement.

On the debit of the account, amounts of expenses related to the payment of remuneration on demand deposits accepted from a client are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on clients' metal accounts in refined precious metals.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on clients' metal accounts in refined precious metals.

On the debit of the account, amounts of expenses related to the payment of remuneration on a client's metal account in refined precious metals are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on short-term deposits of clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on deposits accepted under a deposit agreement from clients for a term of up to one year inclusive.

On the debit of the account, amounts of expenses related to the payment of remuneration on short-term deposits accepted from a client are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on time deposits of clients in refined precious metals.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on time deposits in refined precious metals accepted from clients.

On the debit of the account, amounts of expenses related to the payment of remuneration on time deposits in refined precious metals accepted from clients are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on long-term deposits of clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on deposits accepted from clients under a deposit agreement for a term of more than one year.

On the debit of the account, amounts of expenses related to the payment of remuneration on long-term deposits accepted from a client are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on conditional deposits of clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on conditional deposits accepted from clients under a deposit agreement.

On the debit of the account, amounts of expenses related to the payment of remuneration on conditional deposits accepted from a client are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Excluded by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Expenses related to the payment of remuneration on deposits of special purpose subsidiaries.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on deposits accepted from special purpose subsidiaries.

On the debit of the account, amounts of expenses related to the payment of remuneration on deposits accepted from special purpose subsidiaries are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on a deposit serving as collateral for clients' obligations.

Purpose of the account: Accounting for accrued expenses related to the payment of remuneration on a deposit accepted from clients and serving as collateral (guarantee, mortgage) for their obligations.

On the debit of the account, amounts of accrued expenses related to the payment of remuneration on a deposit accepted from a client and serving as collateral (guarantee, mortgage) for its obligations are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on demand deposits of clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on overdue debt on the principal amount of demand deposits accepted from clients under a deposit agreement.

On the debit of the account, amounts of expenses related to the payment of remuneration on overdue debt on the principal amount of demand deposits are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on other operations with clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on overdue debt on other operations with clients.

On the debit of the account, amounts of expenses related to the payment of remuneration on overdue debt on other operations with a client are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on overdue debt on time deposits of clients.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on overdue debt on the principal amount of time deposits accepted from clients under a deposit agreement.

On the debit of the account, amounts of expenses related to the payment of remuneration on overdue debt on the principal amount of time deposits accepted from a client are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on received financial leasing.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on the principal debt on received financial leasing by the bank.

On the debit of the account, amounts of expenses related to the payment of remuneration on the principal debt on received financial leasing by the bank are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on instructions not executed on time.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on client instructions not executed on time due to the absence or insufficiency of funds in the correspondent account.

On the debit of the account, amounts of expenses related to the payment of remuneration on client instructions not executed on time due to the absence or insufficiency of funds in the correspondent account are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Excluded by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105 (enters into force from January 1, 2026).
Commission remuneration on accepted deposits.

Purpose of the account: Accounting for amounts of commission remuneration on deposits accepted under a deposit agreement.

On the debit of the account, amounts of commission remuneration on accepted deposits are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a negative adjustment to the value of a loan provided to clients.

Purpose of the account: Accounting for amounts of expenses in the form of a negative adjustment to the accounting (balance sheet) value of a loan provided to clients with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan.

On the debit of the account, amounts of expenses in the form of a negative adjustment to the accounting (balance sheet) value of a loan provided to a client with a maturity period of more than one year, arising as a result of a decrease in the fair value of this loan, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a time deposit attracted from clients.

Purpose of the account: Accounting for amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a time deposit attracted from clients, with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit.

On the debit of the account, amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a time deposit attracted from a client with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of a positive adjustment to the value of a conditional deposit attracted from clients.

Purpose of the account: Accounting for amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a conditional deposit attracted from clients with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit.

On the debit of the account, amounts of expenses in the form of a positive adjustment to the accounting (balance sheet) value of a conditional deposit attracted from a client with a maturity period of more than one year, arising as a result of an increase in the fair value of this deposit, are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of premiums on discounted bills.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on discounted bills.

On the debit of the account, amounts of expenses related to the amortization of premiums on discounted bills are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of discounts on deposits attracted from clients.

Purpose of the account: Accounting for amounts of expenses related to the amortization of discounts on deposits attracted from clients.

On the debit of the account, amounts of expenses related to the amortization of discounts on deposits attracted from clients are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Realized expenses from changes in the value of loans accounted for at fair value through other comprehensive income.

Purpose of the account: Accounting for amounts of realized expenses incurred from changes in the value of loans accounted for at fair value through other comprehensive income.

On the debit of the account, amounts of realized expenses incurred upon disposal of loans accounted for at fair value through other comprehensive income are recorded.

On the credit of the account, amounts of realized expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of part of the income on an investment deposit (active).

Purpose of the account: Accounting for amounts of expenses related to the payment of part of the income on an investment deposit according to an investment deposit agreement.

On the debit of the account, amounts of expenses related to the payment of part of the income on an investment deposit are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of an adjustment to interest income recognized by the effective interest rate method for loans provided to clients.

Purpose of the account: Accounting for amounts of expenses in the form of an adjustment to interest income recognized by the effective interest rate method for loans provided to clients.

On the debit of the account, amounts of expenses in the form of an adjustment to interest income recognized by the effective interest rate method for loans provided to clients are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses in the form of an adjustment to the gross balance sheet value due to the modification of loans provided to clients, and/or in the form of an adjustment to loans provided at a non-market interest rate.

Purpose of the account: Accounting for amounts of expenses in the form of an adjustment to the gross balance sheet value due to the modification of loans provided to clients, expenses arising upon initial recognition of loans provided to clients at a non-market interest rate, and/or expenses related to the acquisition or creation of credit-impaired loans.

On the debit of the account, amounts of expenses in the form of an adjustment to the gross balance sheet value due to the modification of loans provided to clients, expenses arising upon initial recognition of loans provided to clients at a non-market interest rate, and/or expenses related to the acquisition or creation of credit-impaired loans, in correspondence with accounts of corresponding discounts (premiums) on received loans are recorded.

On the credit of the account, amounts of expenses are written off to balance sheet account No. 4999.

Expenses related to 'REPO' operations with securities.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on 'REPO' and 'reverse REPO' operations with securities.

On the debit of the account, amounts of expenses related to the payment of remuneration on 'REPO' and 'reverse REPO' operations with securities are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses from the revaluation of the obligation to return securities accepted under 'reverse REPO' operations.

Purpose: Accounting for amounts of expenses from the negative revaluation of the obligation to return securities accepted under 'reverse REPO' operations.

On the debit of the account, amounts of expenses from the negative revaluation of the obligation to return securities accepted under 'reverse REPO' operations are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on bonds issued into circulation.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on bonds issued into circulation.

On the debit of the account, amounts of expenses related to the payment of remuneration on bonds issued into circulation are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the payment of remuneration on other securities issued into circulation.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on other securities issued into circulation.

On the debit of the account, amounts of expenses related to the payment of remuneration on other securities issued into circulation are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of premiums on purchased securities accounted for at fair value through profit or loss.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on purchased securities accounted for at fair value through profit or loss.

On the debit of the account, amounts of expenses related to the amortization of premiums on purchased securities accounted for at fair value through profit or loss are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of premiums on securities accounted for at fair value through other comprehensive income.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on securities accounted for at fair value through other comprehensive income.

On the debit of the account, amounts of expenses related to the amortization of premiums on securities accounted for at fair value through other comprehensive income are recorded.

On the credit of the account, amounts of incurred expenses are written off to balance sheet account No. 4999.

Expenses related to the amortization of discounts on securities issued into circulation.

Purpose of the account: Accounting for amounts of expenses related to the amortization of discounts on securities issued into circulation.

On the debit of the account, amounts of expenses related to the amortization of discounts on securities issued for circulation are recorded.

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

Expenses for the amortization of premiums on securities accounted for at amortized cost.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on securities accounted for at amortized cost.

On the debit of the account, the amount of expenses related to the amortization of premiums on securities accounted for at amortized cost is recorded.

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

Expenses for the amortization of premiums on other financial assets accounted for at amortized cost.

Purpose of the account: Accounting for amounts of expenses related to the amortization of premiums on other financial assets accounted for at amortized cost.

On the debit of the account, amounts of expenses related to the amortization of premiums on other financial assets accounted for at amortized cost are recorded.

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

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

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

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

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

Expenses related to the payment of remuneration on subordinated debt with a maturity of less than five years.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on subordinated debt with a maturity of less than five years.

On the debit of the account, amounts of expenses related to the payment of remuneration on subordinated debt are recorded.

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

Expenses related to the payment of remuneration on subordinated debt with a maturity of more than five years.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on subordinated debt with a maturity of more than five years.

On the debit of the account, amounts of incurred expenses related to the payment of remuneration on subordinated debt are recorded.

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

Expenses for the amortization of discounts on subordinated debt.

Purpose of the account: Accounting for amounts of expenses related to the amortization of discounts on subordinated debt.

On the debit of the account, amounts of expenses related to the amortization of discounts on subordinated debt are recorded.

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

Expenses for the amortization of discounts on issued subordinated bonds.

Purpose of the account: Accounting for amounts of expenses related to the amortization of discounts on issued subordinated bonds.

On the debit of the account, amounts of expenses related to the amortization of discounts on issued subordinated bonds are recorded.

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

Expenses related to the payment of remuneration on subordinated bonds.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on subordinated bonds issued for circulation.

On the debit of the account, amounts of expenses related to the payment of remuneration on subordinated bonds issued for circulation are recorded.

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

Expenses related to the payment of remuneration on perpetual financial instruments.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on perpetual financial instruments.

On the debit of the account, amounts of expenses related to the payment of remuneration on perpetual financial instruments are recorded.

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

Appropriations for reserves (provisions) on deposits placed in other banks.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on deposits placed in other banks.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on deposits placed in other banks are recorded.

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

Appropriations for reserves (provisions) on loans and financial leasing provided to other banks.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on loans and financial leasing provided to other banks.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on loans and financial leasing provided to another bank are recorded.

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

Appropriations for reserves (provisions) on receivables related to banking activities.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on receivables related to banking activities.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on receivables related to banking activities are recorded.

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

Appropriations for reserves (provisions) on loans and financial leasing provided to clients.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on loans and financial leasing provided to clients.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on loans and financial leasing provided to a client are recorded.

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

Appropriations for reserves (provisions) to cover losses on accrued and overdue commission income.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) to cover losses on accrued and overdue commission income.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) to cover losses on accrued and overdue commission income are recorded.

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

Appropriations for reserves (provisions) on receivables not related to main activities.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on receivables not related to main activities.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on receivables not related to main activities are recorded.

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

Appropriations for reserves (provisions) on securities.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on purchased securities.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on purchased securities are recorded.

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

Appropriations for reserves (provisions) on contingent liabilities.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) on contingent liabilities.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) on contingent liabilities are recorded.

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

Deleted by Resolution of the Board of the National Bank of RK dated 22.12.2017 No. 252 (enters into force upon the expiration of ten calendar days after the day of its first official publication).
Appropriations for the creation of estimated liabilities.

Purpose of the account: Accounting for amounts of expenses on appropriations for the creation of estimated liabilities.

On the debit of the account, amounts of expenses on appropriations for the creation of estimated liabilities are recorded.

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

Appropriations for reserves (provisions) to cover losses on "reverse REPO" operations with securities.

Purpose of the account: Accounting for amounts of expenses on appropriations for reserves (provisions) to cover losses on "reverse REPO" operations with securities.

On the debit of the account, amounts of expenses on appropriations for reserves (provisions) to cover losses on "reverse REPO" operations with securities are recorded.

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

Expenses on the purchase and sale of securities.

Purpose of the account: Accounting for amounts of expenses on the purchase and sale of securities.

On the debit of the account, amounts of expenses on the purchase and sale of securities are recorded.

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

Expenses on the purchase and sale of foreign currency.

Purpose of the account: Accounting for amounts of expenses on the purchase and sale of foreign currency.

On the debit of the account, amounts of expenses on the purchase and sale of foreign currency are recorded.

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

Expenses on the purchase and sale of precious metals.

Purpose: Accounting for amounts of expenses from the write-off of the carrying amount of refined precious metals and/or expenses from the purchase and sale of refined precious metals classified as financial instruments.

On the debit of the account, the amount of expenses from the write-off of the carrying amount of purchased refined precious metals and/or expenses from the purchase and sale of refined precious metals classified as financial instruments is recorded.

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

Unrealized expense from the revaluation of forward operations on securities.

Purpose of the account: Accounting for amounts of unrealized expense obtained from the revaluation of forward operations on securities.

On the debit of the account, amounts of unrealized expense obtained from the revaluation of a forward operation on securities are recorded.

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

Unrealized expense from the revaluation of forward operations on foreign currency.

Purpose of the account: Accounting for amounts of unrealized expense obtained from the revaluation of forward operations on foreign currency.

On the debit of the account, amounts of unrealized expense obtained from the revaluation of a forward operation on foreign currency are recorded.

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

Unrealized expense from the revaluation of forward operations on refined precious metals.

Purpose of the account: Accounting for amounts of unrealized expense obtained from the revaluation of forward operations on refined precious metals.

On the debit of the account, amounts of unrealized expense obtained from the revaluation of a forward operation on refined precious metals are recorded.

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

Unrealized expense from the revaluation of financial futures.

Purpose of the account: Accounting for amounts of unrealized expense obtained from the revaluation of financial futures.

On the debit of the account, amounts of unrealized expense obtained from the revaluation of financial futures are recorded.

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

Unrealized expense from the revaluation of option operations.

Purpose of the account: Accounting for amounts of unrealized expense obtained from the revaluation of option operations.

On the debit of the account, amounts of unrealized expense obtained from the revaluation of an option operation are recorded.

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

Unrealized expense from the revaluation of swap operations.

Purpose of the account: Accounting for amounts of unrealized expense incurred from the revaluation of swap operations.

On the debit of the account, amounts of unrealized expense incurred from the revaluation of a swap operation are recorded.

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

Unrealized expense from the revaluation of operations with other derivative financial instruments.

Purpose of the account: Accounting for amounts of unrealized expense incurred from the revaluation of operations with other derivative financial instruments.

On the debit of the account, amounts of unrealized expense incurred from the revaluation of operations with other derivative financial instruments are recorded.

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

Commission expenses on received services for transfer operations.

Purpose of the account: Accounting for amounts of commission expenses on provided services for transfer operations.

On the debit of the account, amounts of commission expenses on provided services for transfer operations are recorded.

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

Commission expenses on received agency services.

Purpose of the account: Accounting for amounts of commission expenses on provided agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan.

On the debit of the account, amounts of commission expenses on provided agency services, including the sale of insurance policies (conclusion of insurance contracts) on behalf of resident insurance organizations of the Republic of Kazakhstan, are recorded.

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

Commission expenses on received services for the purchase and sale of securities.

Purpose of the account: Accounting for amounts of commission expenses on provided services for the purchase and sale of securities.

On the debit of the account, amounts of commission expenses on provided services for the purchase and sale of securities are recorded.

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

Commission expenses on received services for the purchase and sale of foreign currency.

Purpose of the account: Accounting for amounts of commission expenses on provided services for the purchase and sale of foreign currency.

On the debit of the account, amounts of commission expenses on provided services for the purchase and sale of foreign currency are recorded.

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

Commission expenses on received services for trust operations.

Purpose of the account: Accounting for amounts of commission expenses on provided services for trust operations.

On the debit of the account, amounts of commission expenses on provided services for trust operations are recorded.

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

Commission expenses on received services for guarantees.

Purpose of the account: Accounting for amounts of commission expenses on guarantees.

On the debit of the account, amounts of commission expenses on guarantees are recorded.

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

Commission expenses for services on opening and maintaining client bank accounts.

Purpose of the account: Accounting for amounts of commission expenses on opening and maintaining client bank accounts.

On the debit of the account, amounts of commission expenses on opening and maintaining client bank accounts are recorded.

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

Other commission expenses.

Purpose of the account: Accounting for amounts of commission expenses on provided other services.

On the debit of the account, amounts of commission expenses on provided other services are recorded.

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

Commission expenses on professional activities in the securities market.

Purpose of the account: Accounting for amounts of commission expenses on provided services on professional activities in the securities market.

On the debit of the account, amounts of commission expenses on provided services on professional activities in the securities market are recorded.

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

Commission expenses on documentary settlements.

Purpose of the account: Accounting for amounts of commission income on documentary settlements.

On the debit of the account, amounts of commission expenses on documentary settlements are recorded.

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

Commission expenses for services on cash operations.

Purpose of the account: Accounting for amounts of commission expenses for services on cash operations.

On the debit of the account, amounts of commission expense for services on cash operations are recorded.

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

Expenses from the revaluation of foreign currency.

Purpose of the account: Accounting for amounts of expenses incurred from the revaluation of foreign currency.

On the debit of the account, amounts of expenses from negative revaluation (exchange rate difference) of foreign currency are recorded.

On the credit of the account, the write-off of expense amounts to balance sheet account No. 4999 is recorded.

Unrealized expense from the revaluation of refined precious metals.

Purpose of the account: Accounting for amounts of negative revaluation of the value of refined precious metals.

On the debit of the account, amounts of negative revaluation of the value of refined precious metals are recorded.

On the credit of the account, the write-off of unrealized expense to balance sheet account No. 5732 or at the end of the financial year – to balance sheet account No. 4999 is recorded.

Expense from the revaluation of tenge loans with fixation of the currency equivalent of loans.

Purpose of the account: Accounting for amounts of negative revaluation (exchange rate difference) of tenge loans with fixation of their currency equivalent.

On the debit of the account, amounts of negative revaluation (exchange rate difference) of tenge loans with fixation of their currency equivalent are recorded.

On the credit of the account, the write-off of realized expense to balance sheet account No. 4999 and amounts of unrealized expense to balance sheet account No. 3585 is recorded.

Expense from the revaluation of tenge deposits with fixation of the currency equivalent of deposits.

Purpose of the account: Accounting for amounts of negative revaluation (exchange rate difference) of tenge deposits with fixation of their currency equivalent.

On the debit of the account, amounts of negative revaluation (exchange rate difference) of tenge deposits with fixation of their currency equivalent are recorded.

On the credit of the account, the write-off of realized expense to balance sheet account No. 4999 and amounts of unrealized expense to balance sheet account No. 3586 is recorded.

Unrealized expense from the change in the value of securities accounted for at fair value through profit or loss.

Purpose of the account: Accounting for amounts of negative revaluation of the fair value of securities accounted for at fair value through profit or loss.

On the debit of the account, the amount of negative revaluation of the fair value of securities accounted for at fair value through profit or loss is recorded.

On the credit of the account, the write-off of unrealized expenses on securities accounted for at fair value through profit or loss to balance sheet account No. 5733 or at the end of the financial year – to balance sheet account No. 4999 is recorded.

Unrealized expense from other revaluation.

Purpose of the account: Accounting for amounts of negative revaluation that cannot be recorded on other balance sheet expense accounts.

On the debit of the account, amounts of negative revaluation that cannot be recorded on other balance sheet expense accounts are recorded.

On the credit of the account, the write-off of unrealized expense to balance sheet account No. 5734 or at the end of the financial year – to balance sheet account No. 4999 is recorded.

Expenses from the impairment of fixed assets.

Purpose of the account: Accounting for amounts of expenses from the impairment of fixed assets for which there is no (or insufficient) accumulated revaluation reserve of fixed assets on balance sheet account No. 3540.

On the debit of the account, amounts of expenses from the impairment of fixed assets for which there is no (or insufficient) accumulated revaluation reserve of fixed assets on balance sheet account No. 3540 are recorded.

On the credit of the account, the write-off of expense amounts to balance sheet account No. 4999 is recorded.

Expenses from the impairment of intangible assets.

Purpose of the account: Accounting for amounts of expenses from the impairment of intangible assets.

On the debit of the account, amounts of expenses from the impairment of intangible assets are recorded.

On the credit of the account, the write-off of expense amounts to balance sheet account No. 4999 is recorded.

Expenses from the impairment of investments invested in the charter capital of other legal entities.

Purpose of the account: Accounting for amounts of expenses from the impairment of investments invested in the charter capital of other legal entities.

On the debit of the account, amounts of expenses from the impairment of investments invested in the charter capital of other legal entities are recorded.

On the credit of the account, the write-off of expense amounts to balance sheet account No. 4999 is recorded.

Expenses from the impairment of goodwill.

Purpose of the account: Accounting for amounts of expenses from the impairment of goodwill.

On the debit of the account, amounts of expenses from the impairment of goodwill are recorded.

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

Expenses from the impairment of long-term assets held for sale.

Purpose of the account: Accounting for amounts of expenses from the impairment of long-term assets held for sale.

On the debit of the account, amounts of expenses from the impairment of long-term assets held for sale are recorded.

On the credit of the account, the write-off of expense amounts to balance sheet account No. 4999 is recorded.

Expenses for labor remuneration.

Purpose of the account: Accounting for amounts of expenses related to the payment of labor remuneration to employees.

On the debit of the account, amounts of expenses related to the payment of labor remuneration to employees are recorded.

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

Social contributions, contributions to mandatory social medical insurance, and mandatory pension contributions by the employer.

Purpose of the account: Accounting for amounts of social contributions paid to the State Social Insurance Fund, contributions to mandatory social medical insurance paid to the social medical insurance fund, and mandatory pension contributions by the employer payable to the Unified Accumulative Pension Fund.

On the debit of the account, amounts of expenses related to the payment of social contributions, contributions to mandatory social medical insurance, and mandatory pension contributions by the employer are recorded.

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

Footnote. Description of account 5722 in the edition of the Resolution of the Board of the National Bank of the RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication); Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Other payments.

Purpose of the account: Accounting for amounts of other payments.

The debit of the account records amounts of other payments.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Deleted by the Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Realized expenses from revaluation of refined precious metals.

Purpose of the account: Accounting for amounts of realized expenses incurred from the revaluation of refined precious metals.

The debit of the account records amounts of realized expenses incurred upon the disposal of refined precious metals.

The credit of the account records the write-off of realized expenses to balance sheet account No. 4999.

Realized expenses from changes in the value of securities measured at fair value through profit or loss and through other comprehensive income.

Purpose of the account: Accounting for amounts of realized expenses incurred from changes in the value of securities measured at fair value through profit or loss and through other comprehensive income.

The debit of the account records amounts of realized expenses incurred upon the disposal of securities measured at fair value through profit or loss and through other comprehensive income.

The credit of the account records the write-off of realized expenses to balance sheet account No. 4999.

Realized expenses from other revaluations.

Purpose of the account: Accounting for amounts of realized expenses incurred from the revaluation of other assets.

The debit of the account records amounts of realized expenses incurred upon the disposal of other assets.

The credit of the account records the write-off of realized expenses to balance sheet account No. 4999.

Transportation expenses.

Purpose of the account: Accounting for amounts of transportation expenses.

The debit of the account records amounts of transportation expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Administrative expenses.

Purpose of the account: Accounting for amounts of administrative expenses.

The debit of the account records amounts of administrative expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Collection expenses.

Purpose of the account: Accounting for amounts of collection expenses.

The debit of the account records amounts of collection expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Repair expenses.

Purpose of the account: Accounting for amounts of repair expenses.

The debit of the account records amounts of repair expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Advertising expenses.

Purpose of the account: Accounting for amounts of advertising expenses.

The debit of the account records amounts of advertising expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Security and alarm expenses.

Purpose of the account: Accounting for amounts of security and alarm expenses.

The debit of the account records amounts of security and alarm expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Representation expenses.

Purpose of the account: Accounting for amounts of representation expenses.

The debit of the account records amounts of representation expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Other general administrative expenses.

Purpose of the account: Accounting for amounts of other general administrative expenses.

The debit of the account records amounts of other general administrative expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Business trip expenses.

Purpose of the account: Accounting for amounts of business trip expenses for employees.

The debit of the account records amounts of business trip expenses for employees.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Audit and consulting service expenses.

Purpose of the account: Accounting for amounts of audit and consulting service expenses.

The debit of the account records amounts of audit and consulting service expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Insurance expenses.

Purpose of the account: Accounting for amounts of insurance expenses.

The debit of the account records amounts of expenses for the purchase of insurance services.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Telecommunication service expenses.

Purpose of the account: Accounting for amounts of telecommunication service expenses.

The debit of the account records amounts of expenses for the purchase of telecommunication services.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses in the form of payments, fees, contributions to special funds, including to the Joint Stock Company "Kazakhstan Deposit Insurance Agency", and to the guarantee fund of the Joint Stock Company "Development Fund "Damu".

Purpose of the account: Accounting for amounts of expenses for making payments, fees, contributions to special funds, including mandatory calendar, additional, and emergency contributions to the Joint Stock Company "Kazakhstan Deposit Insurance Agency", and contributions to the guarantee fund of the Joint Stock Company "Development Fund "Damu".

The debit of the account records amounts of expenses for making payments, fees, contributions to special funds, including mandatory calendar, additional, and emergency contributions to the Joint Stock Company "Kazakhstan Deposit Insurance Agency", and contributions to the guarantee fund of the Joint Stock Company "Development Fund "Damu".

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Value-added tax.

Purpose of the account: Accounting for amounts of value-added tax charged to expenses.

The debit of the account records amounts of value-added tax charged to expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Social tax.

Purpose of the account: Accounting for amounts of social tax charged to expenses.

The debit of the account records amounts of social tax charged to expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Land tax.

Purpose of the account: Accounting for amounts of land tax charged to expenses.

The debit of the account records amounts of land tax charged to expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Tax on property of legal entities.

Purpose of the account: Accounting for amounts of taxes on property of legal entities charged to expenses.

The debit of the account records amounts of taxes on property of legal entities charged to expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Tax on vehicles.

Purpose of the account: Accounting for amounts of taxes on vehicles charged to expenses.

The debit of the account records amounts of taxes on vehicles charged to expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Auction fee.

Purpose of the account: Accounting for amounts of auction fees charged to expenses. The debit of the account records amounts of auction fees charged to expenses. The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Other taxes and mandatory payments to the budget.

Purpose of the account: Accounting for amounts of other taxes and mandatory payments to the budget charged to expenses.

The debit of the account records amounts of other taxes and mandatory payments to the budget charged to expenses.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for buildings and structures.

Purpose of the account: Accounting for amounts of depreciation charges for buildings and structures.

The debit of the account records amounts of accrued depreciation charges for buildings and structures.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for computer equipment.

Purpose of the account: Accounting for amounts of depreciation charges for computer equipment.

The debit of the account records amounts of accrued depreciation charges for computer equipment.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for other fixed assets.

Purpose of the account: Accounting for amounts of depreciation charges for other fixed assets.

The debit of the account records amounts of accrued depreciation charges for other fixed assets.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for fixed assets obtained under financial leasing.

Purpose of the account: Accounting for amounts of depreciation charges for fixed assets obtained under financial leasing.

The debit of the account records amounts of accrued depreciation charges for fixed assets obtained under financial leasing.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for fixed assets intended for lease.

Purpose of the account: Accounting for amounts of depreciation charges for fixed assets intended for lease.

The debit of the account records amounts of accrued depreciation charges for fixed assets intended for lease.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for capital expenditures on leased buildings.

Purpose of the account: Accounting for amounts of depreciation charges for capital expenditures on leased buildings.

The debit of the account records amounts of accrued depreciation charges for capital expenditures on leased buildings.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for vehicles.

Purpose of the account: Accounting for amounts of depreciation charges for vehicles.

The debit of the account records amounts of accrued depreciation charges for vehicles.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Depreciation charges for intangible assets.

Purpose of the account: Accounting for amounts of depreciation charges for intangible assets.

The debit of the account records amounts of accrued depreciation charges for intangible assets.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses from the sale of shares in subsidiaries and associates.

Purpose of the account: Accounting for amounts of expenses from the sale of shares in subsidiaries and associates.

The debit of the account records amounts of expenses from the sale of shares in a subsidiary or associate.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses from the disposal of fixed assets and intangible assets.

Purpose of the account: Accounting for amounts of expenses from the disposal of fixed assets and intangible assets.

The debit of the account records amounts of expenses from the disposal of fixed assets and intangible assets.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses from the gratuitous transfer of fixed assets and intangible assets.

Purpose of the account: Accounting for amounts of expenses from the gratuitous transfer of fixed assets and intangible assets.

The debit of the account records amounts of expenses from the gratuitous transfer of fixed assets and intangible assets.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses from the disposal of inventories.

Purpose of the account: Accounting for amounts of expenses from the disposal of inventories.

The debit of the account records amounts of expenses from the disposal of inventories.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses from the disposal of other investments.

Purpose of the account: Accounting for amounts of expenses from the disposal of other investments invested in organizations that are not subsidiaries or associates.

The debit of the account records amounts of expenses from the disposal of other investments invested in an organization that is not a subsidiary or associate.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses from the disposal of long-term assets held for sale.

Purpose of the account: Accounting for amounts of expenses from the disposal of long-term assets held for sale.

The debit of the account records amounts of expenses from the disposal of long-term assets held for sale.

The credit of the account records the write-off of expenses to balance sheet account No. 4999.

Expenses related to changes in the share of participation in the authorized capital of subsidiaries.

Purpose of the account: Accounting for amounts of expenses related to changes in the share of participation in the authorized capital of subsidiaries.

The debit of the account records amounts of expenses related to changes in the share of participation in the authorized capital of a subsidiary.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to changes in the share of participation in the authorized capital of associates.

Purpose of the account: Accounting for amounts of expenses related to changes in the share of participation in the authorized capital of associates.

The debit of the account records amounts of expenses related to changes in the share of participation in the authorized capital of an associate.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on futures operations.

Purpose of the account: Accounting for amounts of expenses incurred on futures operations.

The debit of the account records amounts of expenses incurred on a futures operation.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on forward operations.

Purpose of the account: Accounting for amounts of expenses incurred on forward operations.

The debit of the account records amounts of expenses incurred on a forward operation.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on options operations.

Purpose of the account: Accounting for amounts of expenses incurred on options operations.

The debit of the account records amounts of expenses incurred on an options operation.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on swap operations.

Purpose of the account: Accounting for amounts of expenses accrued on swap operations.

The debit of the account records amounts of expenses accrued on a swap operation.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on operations with other derivative financial instruments (active).

Purpose of the account: Accounting for amounts of expenses accrued on operations with other derivative financial instruments.

The debit of the account records amounts of expenses accrued on operations with other derivative financial instruments.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses related to the payment of remuneration on derivative financial instruments.

Purpose of the account: Accounting for amounts of expenses related to the payment of remuneration on derivative financial instruments.

The debit of the account records amounts of expenses related to the payment of remuneration on derivative financial instruments.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Penalty (fine, penalty fee).

Purpose of the account: Accounting for amounts of penalties (fines, penalty fees).

The debit of the account records amounts of penalties (fines, penalty fees).

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Other expenses from banking activities.

Purpose of the account: Accounting for amounts of other expenses from banking activities that cannot be recorded under other balance sheet expense accounts.

The debit of the account records amounts of other expenses from banking activities that cannot be recorded under other balance sheet expense accounts.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Other expenses from non-core activities.

Purpose of the account: Accounting for amounts of other expenses from non-core activities that cannot be recorded under other balance sheet expense accounts.

The debit of the account records amounts of other expenses from non-core activities that cannot be recorded under other balance sheet expense accounts.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Lease expenses.

Purpose of the account: Accounting for amounts of lease expenses for fixed assets (lease interest plus depreciation charges).

The debit of the account records amounts of lease expenses for fixed assets.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Acceptance expenses.

Purpose of the account: Accounting for amounts of expenses for the acceptance of bills of exchange.

The debit of the account records amounts of expenses for the acceptance of bills of exchange.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on received guarantees.

Purpose of the account: Accounting for amounts of expenses for services on received guarantees.

The debit of the account records amounts of expenses for services on received guarantees.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Expenses on preferred shares.

Purpose of the account: Accounting for amounts of expenses related to the payment of dividends on preferred shares providing for their mandatory redemption by the issuer at a fixed or determinable amount on a fixed or determinable day in the future.

The debit of the account records amounts of expenses related to the payment of dividends on preferred shares.

The credit of the account records the write-off of incurred expenses to balance sheet account No. 4999.

Corporate income tax (active-passive).

Purpose of the account: Accounting for amounts of expenses on corporate income tax.

The debit of the account records amounts of expenses on corporate income tax payable to the budget, recognition of the amount of deferred tax liability, cessation of recognition of amounts of deferred tax assets.

The credit of the account records the write-off of expenses on corporate income tax upon their offsetting with balance sheet account No. 4999, recognition of amounts of deferred tax assets, cessation of recognition of amounts of deferred tax liabilities.

Paragraph 2. Off-balance sheet accounts

Footnote. Heading of Paragraph 2 in the edition of the Resolution of the Board of the National Bank of the RK dated 25.02.2013 No. 63 (enters into force after the expiration of ten calendar days after the day of its first official publication). Footnote. Paragraph 2 with amendments introduced by the Resolutions of the Board of the National Bank of the RK dated 25.02.2013 No. 63 (enters into force from 01.12.2013); dated 26.07.2013 No. 194 (enters into force after the expiration of ten calendar days after the day of its first official publication); dated 27.03.2017 No. 46 (enters into force after the expiration of ten calendar days after the day of its first official publication); dated 22.12.2017 No. 252 (enters into force after the expiration of ten calendar days after the day of its first official publication); dated 17.09.2022 No. 81 (enters into force from January 1, 2023).

Possible claims on issued uncovered letters of credit (active).

Purpose of the account: Accounting for amounts of possible claims to clients on issued uncovered letters of credit in case of clients' failure to perform their contractual obligations.

The debit of the account records amounts of possible claims to the client on issued uncovered letters of credit.

The credit of the account records the write-off of possible claims to the client on issued uncovered letters of credit upon execution or cancellation of the letter of credit.

Possible claims on confirmed uncovered letters of credit (active).

Purpose of the account: Accounting for amounts of possible claims to other banks on confirmed uncovered letters of credit in case of other banks' failure to perform their contractual obligations.

The debit of the account records amounts of possible claims to another bank on confirmed uncovered letters of credit.

The credit of the account records the write-off of possible claims to another bank on confirmed uncovered letters of credit upon execution or cancellation of the letter of credit.

Possible claims on issued covered letters of credit (active).

Purpose of the account: Accounting for amounts of possible claims to other banks on issued covered letters of credit in case of other banks' failure to perform their contractual obligations.

The debit of the account records amounts of possible claims to another bank on issued covered letters of credit.

The credit of the account records the write-off of possible claims to another bank on issued covered letters of credit upon execution or cancellation of the letter of credit.

Possible claims on confirmed covered letters of credit (active).

Purpose of the account: Accounting for amounts of possible claims to clients on confirmed covered letters of credit in case of clients' failure to perform their contractual relations.

The debit of the account records amounts of possible claims to the client on confirmed covered letters of credit.

The credit of the account records the write-off of possible claims to the client on confirmed covered letters of credit upon execution or cancellation of the letter of credit.

Possible claims of the beneficiary bank on uncovered letters of credit (active).

Purpose of the account: Accounting for amounts of possible claims of the beneficiary bank to other banks on uncovered letters of credit in case of other banks' failure to perform their contractual obligations.

The debit of the account records amounts of possible claims of the beneficiary bank to other banks on uncovered letters of credit.

The credit of the account records the write-off of possible claims of the beneficiary bank to other banks on uncovered letters of credit upon execution or cancellation of the letter of credit.

Possible claims of the reimbursing bank to the issuing bank (active).

Purpose of the account: Accounting for amounts of possible claims presented by the reimbursing bank to the issuing bank.

The debit of the account records amounts of possible claims presented by the reimbursing bank to the issuing bank.

The credit of the account records the write-off of possible claims presented by the reimbursing bank to the issuing bank upon the reimbursing bank's performance of its obligation for monetary reimbursement.

Possible claims on issued or confirmed guarantees (active).

Purpose of the account: Accounting for amounts of possible claims to other banks or clients on guarantees issued or confirmed by the bank.

The debit of the account records amounts of possible claims to another bank or client on guarantees issued or confirmed by the bank.

On the credit side of the account, the amounts of possible claims against another bank or client for issued or confirmed guarantees are written off upon their cancellation.

Possible claims under accepted guarantees (active).

Purpose of the account: Accounting for amounts of possible claims against other banks or clients under accepted guarantees.

On the debit side of the account, amounts of possible claims against another bank or client under accepted guarantees are recorded.

On the credit side of the account, the amounts of possible claims against another bank or client under accepted guarantees are written off upon their cancellation and/or the reduction in value resulting from revaluation.

Claims against the debtor under forfaiting operations (active).

Purpose of the account: Accounting for amounts of conditional claims against the debtor under forfaiting operations.

On the debit side of the account, amounts of conditional claims against the debtor under forfaiting operations are recorded.

On the credit side of the account, the amounts of conditional claims against the debtor under forfaiting operations are written off.

Future claims under deposits to be placed (active).

Purpose of the account: Accounting for amounts of future claims against other banks for deposits to be placed in the future.

On the debit side of the account, amounts of future claims against another bank for deposits to be placed in the future are recorded.

On the credit side of the account, the amounts of future claims against another bank for deposits are written off upon their placement.

Conditional claims under irrevocable loans to be provided in the future (active).

Purpose of the account: Accounting for amounts of conditional claims against other banks or clients for loans to be provided in the future that are irrevocable (cannot be withdrawn at the bank's discretion without the risk of incurring significant penalties or expenses).

On the debit side of the account, amounts of conditional claims against another bank or client for irrevocable loans to be provided in the future are recorded.

On the credit side of the account, the amounts of conditional claims against another bank or client for irrevocable loans are written off upon their issuance.

Conditional claims under revocable loans to be provided in the future (active).

Purpose of the account: Accounting for amounts of conditional claims against other banks or clients for loans to be provided in the future that are revocable (can be withdrawn at the bank's discretion for reasons not related to the borrower's financial position or the non-target use of borrowed funds).

On the debit side of the account, amounts of conditional claims against another bank or client for revocable loans to be provided in the future are recorded.

On the credit side of the account, the amounts of conditional claims against another bank or client for revocable loans are written off upon their issuance.

Client fixed deposits (active).

Purpose of the account: Accounting for amounts of client funds in "fixed deposits".

On the debit side of the account, amounts of client funds in "fixed deposits" are recorded.

On the credit side of the account, the amounts of client funds in "fixed deposits" are written off upon their return.

Conditional claims under deposits to be received in the future (active).

Purpose of the account: Accounting for amounts of conditional claims against other banks or legal entities for deposits to be received in the future.

On the debit side of the account, amounts of conditional claims against another bank or legal entity for deposits to be received in the future are recorded.

On the credit side of the account, the amounts of conditional claims against another bank or legal entity for deposits are written off upon their receipt.

Conditional claims under loans to be received in the future (active).

Purpose of the account: Accounting for amounts of conditional claims against other banks or clients for loans to be received in the future.

On the debit side of the account, amounts of conditional claims against another bank or client for loans to be received in the future are recorded.

On the credit side of the account, the amounts of conditional claims against another bank or client for loans are written off upon their receipt.

Conditional claims under provided loans (active).

Purpose of the account: Accounting for amounts of conditional claims against clients for loans provided to them, the rights to which have been transferred to organizations carrying out specific types of banking operations.

On the debit side of the account, amounts of conditional claims against clients for loans provided to them, the rights to which have been transferred to organizations carrying out specific types of banking operations, are recorded.

On the credit side of the account, the amounts of conditional claims against clients for loans provided to them are written off in case of their repurchase by the bank or repayment of the loans by the client.

Possible claims under bills of exchange (active).

Purpose of the account: Accounting for amounts of possible claims against a client or other persons liable under an accepted, endorsed, or avalized bill of exchange.

On the debit side of the account, amounts of possible claims against a client or other persons liable under an accepted, endorsed, or avalized bill of exchange are recorded.

On the credit side of the account, the amounts of possible claims against a client or other persons liable under an accepted, endorsed, or avalized bill of exchange are written off upon its cancellation or repayment.

Conditional claims under the purchase of securities (active).

Purpose of the account: Accounting for amounts of conditional claims under the purchase of securities in the future.

On the debit side of the account, amounts of conditional claims under the purchase of securities in the future are recorded.

On the credit side of the account, the amounts of conditional claims under securities are written off upon their receipt.

Conditional claims under futures operations (active).

Purpose of the account: Accounting for amounts of conditional claims under futures operations.

On the debit side of the account, amounts of conditional claims under futures operations are recorded.

On the credit side of the account, the amounts of conditional claims under futures operations are written off upon the closure of the open position for such operations.

Conditional claims under purchased option operations – "call/put" (active).

Purpose of the account: Accounting for amounts of conditional claims under purchased option operations – "call/put".

On the debit side of the account, amounts of conditional claims under the purchased option operation – "call/put" are recorded.

On the credit side of the account, the amounts of conditional claims under the purchased option operation – "call/put" are written off upon the closure of the open position and/or upon the exercise of the purchased option.

Purchased agreement on future remuneration – counter-account (active).

Purpose of the account: Accounting for amounts of conditional claims under the purchased agreement on future remuneration.

On the debit side of the account, amounts of conditional claims under the purchased agreement on future remuneration are recorded.

On the credit side of the account, the amounts of conditional claims under the purchased agreement on future remuneration are written off.

Interest rate swap (active).

Purpose of the account: Accounting for amounts of nominal value under interest rate swap operations.

On the debit side of the account, amounts of nominal value under the interest rate swap operation are recorded.

On the credit side of the account, the amounts of nominal value under the interest rate swap operation are written off upon the expiration of the term or closure of the operation.

Conditional claims under the sale of securities (active).

Purpose of the account: Accounting for amounts of conditional claims under the sale of securities in the future.

On the debit side of the account, amounts of conditional claims under the sale of securities in the future are recorded.

On the credit side of the account, the amounts of conditional claims under securities are written off upon their sale.

Conditional claims under sold option operations – "call/put" – counter-account (active).

Purpose of the account: Accounting for amounts of conditional claims under sold option operations – "call/put".

On the debit side of the account, amounts of conditional claims under the sold option operation – "call/put" are recorded.

On the credit side of the account, the amounts of conditional claims under the sold option operation – "call/put" are written off upon the closure of the open position and/or upon the exercise of the sold option.

Realized agreement on future remuneration (active).

Purpose of the account: Accounting for amounts of conditional claims under the realized agreement on future remuneration.

On the credit side of the account, amounts of conditional claims under the realized agreement on future remuneration are recorded.

On the debit side of the account, the amounts of conditional claims under the realized agreement on future remuneration are written off.

Conditional claims under other derivative financial instruments (active).

Purpose of the account: Accounting for amounts of conditional claims under other derivative financial instruments.

On the debit side of the account, amounts of conditional claims under other derivative financial instruments are recorded.

On the credit side of the account, the amounts of conditional claims under other derivative financial instruments are written off upon the execution or cancellation of such transactions.

Conditional claims under the purchase and sale of foreign currency (active).

Purpose of the account: Accounting for amounts of conditional claims under the purchase and sale of foreign currency in the future.

On the debit side of the account, amounts of conditional claims under the purchase and sale of foreign currency in the future are recorded.

On the credit side of the account, the amounts of conditional claims under foreign currency are written off upon its receipt.

Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 3 dated January 31, 2011 on Approving the Standard Chart of Accounts for Level 2 Banks, Mortgage Organizations, JSC 'Bank of Development of Kazakhstan', and Branches of Non-Resident Banks

Lineage: In force

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