NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN		REPUBLICAN STATE INSTITUTION
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
March 27, 2017		No. 46
Almaty city		Almaty city

On amendments and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Second-Tier Banks, Mortgage Organizations, and the Joint Stock Company 'Development Bank of Kazakhstan'"

Footnote. The title is amended by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105 (effective from January 1, 2026).

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

Footnote. The preamble is amended by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 19, 2022 No. 122 (effective from January 1, 2023); and by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105 (effective from January 1, 2026).

1. Make the following amendments and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Second-Tier Banks, Mortgage Organizations, and the Joint Stock Company 'Development Bank of Kazakhstan'" (registered in the Registry of State Registration of Normative Legal Acts under No. 6793, published on October 7, 2011 in the Collection of Acts of Central Executive Bodies and Other Central State Bodies of the Republic of Kazakhstan No. 11):

in the title, an amendment is made in the state language, the text in Russian remains unchanged;

in paragraph 1, an amendment is made in the state language, the text in Russian remains unchanged;

in the Standard Chart of Accounts for Second-Tier Banks, Mortgage Organizations, and the Joint Stock Company 'Development Bank of Kazakhstan', approved by the said Resolution:

in the title, an amendment is made in the state language, the text in Russian remains unchanged;

in Chapter 1:

in paragraph 1, an amendment is made in the state language, the text in Russian remains unchanged;

in Chapter 2:

in Paragraph 1:

after account 1552, add an account of the following content:

"1553 Settlements with Clients for Investment Deposits"; after account 1728, add an account of the following content:

"1729 Accrued Income on Investment Deposit Operations";

in Paragraph 7:

rephrase the title of account 7801 as follows:

"7801 Account for Accounting of Client Funds by the Bank";

rephrase the title of account 7805 as follows:

"7805 Equity Interests";

rephrase the title of account 7811 as follows:

"7811 Claims on Assets Transferred to Leasing (Rent)"; after account 7811, add accounts of the following content:

"7812 Accrued Income from Rent
7813 Reserves (Provisions) for Loss Coverage"; rephrase the title of account 7831 as follows:

"7831 Liabilities for Investment Deposits"; rephrase the title of account 7833 as follows:

"7833 Accrued Expenses on Investment Deposits"; after account 7833, add accounts of the following content:

"7834 Remuneration for Management of Investment Deposit 7835 Other Liabilities";

exclude the number and title of account 7861 "Receipt of Funds from Client"; rephrase the titles of accounts 7864, 7865, 7866, 7867, 7868 as follows:

"7864 Income from Participation in the Authorized Capital of a Legal Entity 7865 Income from 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"; rephrase the title of account 7881 as follows:

"7881 Expenses Related to Payment of Remuneration on Investment Deposit";

rephrase the title of account 7884 as follows:

"7884 Expenses on Amortization of Premium";

exclude the number and title of account 7885 "Realized Expenses from Revaluation of Assets at Fair Value";

rephrase the titles of accounts 7886, 7887 as follows:

"7886 Expenses on Exchange Rate Differences
7887 Expenses from Revaluation of Assets at Fair Value"; in Chapter 3:

in Paragraph 1:

after the description of account 1552, add the number, title, and description of account 1553 of the following content:

"1553. Settlements with Clients for Investment Deposits (Active).
Purpose of the Account: Accounting for amounts of claims arising from the early repayment of investment deposits to clients.
Debits to the account reflect amounts of claims arising from the early repayment of an investment deposit to a client upon their request.
Credits to the account reflect the write-off of amounts of claims of the Islamic bank upon their receipt."

after the description of account 1728, add the number, title, and description of account 1729 of the following content:

"1729. Accrued Income on Investment Deposit Operations (Active).
Purpose of the Account: Accounting for amounts of accrued remuneration of the Islamic bank in the form of a share of income received from the use of funds attracted for investment deposits. Debits to the account reflect amounts of accrued remuneration from investment deposits. Credits to the account reflect the write-off of amounts of accrued remuneration upon its receipt."

in Paragraph 2:

rephrase the title and description of account 7801 as follows:

"7801. Account for Accounting of Client Funds by the Bank (Active).
Purpose of the Account: Accounting for amounts of client funds accepted by the Islamic bank under an investment deposit agreement.
Debits to the account reflect the amount of client funds accepted by the Islamic bank under an investment deposit agreement.
Credits to the account reflect the write-off of amounts of funds upon their investment, return to the client, and payment of remuneration to the client and/or the Islamic bank."

rephrase the titles and descriptions of accounts 7804, 7805, 7806, 7807 as follows:

"7804. Islamic Securities (Active).
Purpose of the Account: Accounting for the cost of Islamic securities acquired by the Islamic bank using funds accepted under an investment deposit agreement. Debits to the account reflect the cost of Islamic securities acquired by the Islamic bank using funds accepted under an investment deposit agreement, the amount of discount amortization, and income from the increase in the fair value of Islamic securities. Credits to the account reflect the write-off of the cost of Islamic securities upon their sale or impairment, the amount of premium amortization, and expenses from the decrease in the fair value of Islamic securities.

7805. Equity Interests (Active).
      Purpose of the Account: Accounting for amounts of investments in the authorized capitals of legal entities and/or on partnership terms in the implementation of production and trade financing by the Islamic bank using funds accepted under an investment deposit agreement. Debits to the account reflect amounts of investments in the authorized capitals of legal entities and/or on partnership terms. Credits to the account reflect the write-off of amounts of investments in the authorized capitals of legal entities and/or on partnership terms upon their realization or impairment.

7806. Claims on Trade Finance Operations (Active).
      Purpose of the Account: Accounting for amounts of claims on trade finance operations using funds accepted under an investment deposit agreement.
      Debits to the account reflect amounts of claims on trade finance operations using funds accepted under an investment deposit agreement.
      Credits to the account reflect the write-off of amounts of claims on trade finance operations upon their repayment or impairment.

7807. Remuneration (Active).
      Purpose of the Account: Accounting for amounts of accrued income in the form of remuneration on Islamic securities, deposits, and other operations.
      Debits to the account reflect the amount of accrued remuneration on Islamic securities, deposits, and other operations.
      Credits to the account reflect the write-off of the amount of accrued remuneration upon its receipt or impairment."

rephrase the title and description of account 7811 as follows:

"7811. Claims on Assets Transferred to Leasing (Rent) (Active).
Purpose of the Account: Accounting for the cost of the claim arising from the transfer of fixed assets, acquired using funds accepted under an investment deposit agreement, to leasing (rent). Debits to the account reflect the cost of the claim arising upon the transfer of fixed assets to leasing (rent). Credits to the account reflect the write-off of the cost of claims arising from the transfer of fixed assets to rent, receipt of rental payments under the leasing (rent) agreement."

after the description of account 7811, add the numbers, titles, and descriptions of accounts 7812, 7813 of the following content:

"7812. Accrued Income from Rent (Active).
Purpose of the Account: Accounting for amounts of accrued rental payments.
Debits to the account reflect amounts of accrued rental payments according to the terms of the leasing (rent) agreement.
Credits to the account reflect the write-off of amounts of accrued rental payments upon their receipt or impairment.

7813. Reserves (Provisions) for Loss Coverage.
      Purpose of the Account: Accounting for amounts of reserves (provisions) for loss coverage from the impairment of assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect amounts of reserves (provisions) for loss coverage upon their creation. Debits to the account reflect the write-off of amounts of created reserves (provisions) for loss coverage upon improvement of the credit quality of assets or write-off of the cost of impaired assets."

rephrase the title and description of account 7831 as follows:

"7831. Liabilities for Investment Deposits (Passive).
Purpose of the Account: Accounting for amounts of liabilities for investment deposits.
Credits to the account reflect funds received from the client under an investment deposit agreement.
Debits to the account reflect the write-off of funds upon their withdrawal by the client."

rephrase the title and description of account 7833 as follows:

"7833. Accrued Expenses on Investment Deposits (Passive).
Purpose of the Account: Accounting for amounts of accrued expenses on investment deposits according to the investment deposit agreement.
Credits to the account reflect amounts of accrued expenses on investment deposits.
Debits to the account reflect the write-off of amounts of accrued expenses on investment deposits upon their payment."

after the description of account 7833, add the numbers, titles, and descriptions of accounts 7834, 7835 of the following content:

"7834. Remuneration for Management of Investment Deposit (Passive).
Purpose of the Account: Accounting for amounts of remuneration accrued to the Islamic bank for the management of an investment deposit according to the investment deposit agreement. Credits to the account reflect amounts of accrued remuneration for the management of an investment deposit. Debits to the account reflect the write-off of the amount of accrued remuneration for the management of an investment deposit upon its payment.

7835. Other Liabilities (Passive).
      Purpose of the Account: Accounting for amounts of other liabilities to legal and natural persons arising in the process of managing funds accepted under an investment deposit agreement. Credits to the account reflect the amount of other liabilities to legal and natural persons. Debits to the account reflect the write-off of amounts of other liabilities to legal and natural persons upon their repayment."

rephrase the title and description of account 7851 as follows:

"7851. Capital (Passive).
Purpose of the Account: Accounting for the result for the reporting period.
Credits to the account reflect amounts of income arising in the process of managing funds accepted under an investment deposit agreement for the reporting period upon the closing of off-balance sheet accounts of group No. 7860. Debits to the account reflect the amount of expenses arising in the process of managing funds accepted under an investment deposit agreement for the reporting period upon the closing of off-balance sheet accounts of group No. 7880."

exclude the number, title, and description of account 7861 "Receipt of Funds from Client";

rephrase the titles and descriptions of accounts 7864, 7865, 7866, 7867, 7868 as follows:

"7864. Income from Participation in the Authorized Capital of a Legal Entity (Passive).
Purpose of the Account: Accounting for amounts of income from participation in the authorized capital of a legal entity using funds accepted under an investment deposit agreement. Credits to the account reflect amounts of income accrued from participation in the authorized capital of a legal entity. Debits to the account reflect the write-off of amounts of accrued income from participation in the authorized capital of a legal entity to off-balance sheet account No. 7851.

7865. Income from Amortization of Discount (Passive).
      Purpose of the Account: Accounting for amounts of income related to the amortization of discount on Islamic securities, deposits, and other assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect amounts of income related to the amortization of discount. Debits to the account reflect the write-off of amounts of income to off-balance sheet account No. 7851.

7866. Income from Restoration of Reserves (Provisions) (Passive).
      Purpose of the Account: Accounting for amounts of income from the restoration of reserves (provisions) created for Islamic securities, deposits, and other assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect amounts of income from the restoration of reserves (provisions) upon their repayment or improvement of the credit quality of Islamic securities, deposits, and other assets. Debits to the account reflect the write-off of amounts of income to off-balance sheet account No. 7851.

7867. Income from Exchange Rate Differences (Passive).
      Purpose of the Account: Accounting for amounts of income arising from a positive change in the market exchange rate of currency for assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect the amount of income arising from a positive change in the exchange rate of currency for assets acquired using funds accepted under an investment deposit agreement. Debits to the account reflect the write-off of amounts of income to off-balance sheet account No. 7851.

7868. Income from Revaluation of Assets at Fair Value (Passive).
      Purpose of the Account: Accounting for amounts of income received as a result of a positive change in the fair value of assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect the amount of income from a positive change in the fair value of assets acquired using funds accepted under an investment deposit agreement. Debits to the account reflect the write-off of amounts of income to off-balance sheet account No. 7851."

rephrase the title and description of account 7881 as follows:

"7881. Expenses Related to Payment of Remuneration on Investment Deposit (Active).
Purpose of the Account: Accounting for amounts of expenses related to the payment of remuneration on an investment deposit according to the investment deposit agreement. Debits to the account reflect amounts of expenses related to the payment of remuneration on an investment deposit. Credits to the account reflect the write-off of amounts of incurred expenses to off-balance sheet account No. 7851."

rephrase the title and description of account 7884 as follows:

"7884. Expenses on Amortization of Premium (Active).
Purpose of the Account: Accounting for amounts of expenses related to the amortization of premium on Islamic securities, deposits, and other assets acquired using funds accepted under an investment deposit agreement. Debits to the account reflect amounts of expenses related to the amortization of premium. Credits to the account reflect the write-off of amounts of incurred expenses to off-balance sheet account No. 7851."

exclude the number, title, and description of account 7885 "Realized Expenses from Revaluation of Assets at Fair Value";

rephrase the titles and descriptions of accounts 7886, 7887 as follows:

"7886. Expenses on Exchange Rate Differences (Active).
Purpose of the Account: Accounting for amounts of expenses incurred as a result of a negative change in the exchange rate of currency for assets acquired using funds accepted under an investment deposit agreement. Debits to the account reflect the amount of expenses incurred as a result of a negative change in the exchange rate of currency for assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect the write-off of amounts of expenses to off-balance sheet account No. 7851.

7887. Expenses from Revaluation of Assets at Fair Value (Active).
Purpose of the Account: Accounting for amounts of expenses incurred as a result of a negative change in the fair value of assets acquired using funds accepted under an investment deposit agreement. Debits to the account reflect the amount of expenses incurred as a result of a negative change in the fair value of assets acquired using funds accepted under an investment deposit agreement. Credits to the account reflect the write-off of amounts of expenses to off-balance sheet account No. 7851."

1. [Deleted by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105 (effective from January 1, 2026).]
2. Recognize as having lost force:
3. the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 27, 2009 No. 33 "On Approval of the Instruction on Accounting by Islamic Banks" (registered in the Registry of State Registration of Normative Legal Acts under No. 5687);
4. paragraph 4 of the List of Normative Legal Acts of the Republic of Kazakhstan on Accounting Issues, to which amendments and additions are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 17, 2015 No. 131 "On Amendments and Additions to Certain Normative Legal Acts of the Republic of Kazakhstan on Accounting Issues" (registered in the Registry of State Registration of Normative Legal Acts under No. 11993, published on September 17, 2015 in the information and legal system "Adilet").

1. The Department of Accounting (Rakhmetova S.K.) shall ensure, in the manner established by the legislation of the Republic of Kazakhstan:
2. together with the Legal Department (Sarsenova N.V.), the state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;
3. within ten calendar days from the date of state registration of this Resolution, to send a copy in paper and electronic form in Kazakh and Russian to the Republican State Enterprise on the Right of Economic Management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan;

1. to place this Resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication.
2. The Department for Protection of Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after the state registration of this Resolution, the sending of a copy for official publication in periodical print editions.
3. Control over the execution of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Galieva D.T.
4. This Resolution shall enter into force upon the expiration of ten calendar days after the day of its first official publication.

Chairman

of the National Bank D. Akishev