Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 68 on Approving the Instruction on Accounting by Certain Financial Market Entities


REPUBLIC OF KAZAKHSTAN NATIONAL BANK		REPUBLICAN STATE INSTITUTION
"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
---	---	---
July 1, 2011
Almaty city		No. 68
Almaty city

On Approval of the Instruction on Accounting by Certain Financial Market Entities

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 is amended by the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force on January 1, 2023); the Resolution of the Board of the National Bank of RK dated 19.12.22 No. 122 (enters into force on January 1, 2023); the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (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 RK dated 24.12.2025 No. 105 (enters into force on January 1, 2026).

Approve the attached Instruction on Accounting by Certain Financial Market Entities.
This resolution enters into force upon the expiration of ten calendar days after the day of its first official publication.
From the date of entry into force of this resolution, recognize as invalid the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2008 No. 98 "On Approval of the Instruction on Accounting by Certain Financial Market Entities of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5433).


Chairman
of the National Bank	G. Marchenko


	Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 68

Instruction
on accounting
by certain financial market entities

Chapter 1. General Provisions

Footnote. The heading of Chapter 1 is amended by the Resolution of the Board of the National Bank of RK dated 28.11.2016 No. 279 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

This Instruction is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", and international financial reporting standards.

Footnote. Paragraph 1 is amended by the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force on January 1, 2023); the Resolution of the Board of the National Bank of RK dated 19.12.22 No. 122 (enters into force on January 1, 2023); the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (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 RK dated 24.12.2025 No. 105 (enters into force on January 1, 2026).

This Instruction details the accounting by a single accumulated pension fund, voluntary accumulated pension funds (hereinafter – accumulated pension funds), organizations carrying out certain types of banking operations (except for mortgage organizations and legal entities that were previously subsidiary banks), professional participants of the securities market, organizations carrying out microfinance activities, insurance brokers and branches of insurance brokers - non-residents of the Republic of Kazakhstan, the organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations, managers of investment portfolios of client assets held in investment management (hereinafter – organization), and organizations carrying out brokerage activities in the securities market (hereinafter – broker), assets received from clients under a contract for brokerage services.

Footnote. Paragraph 2 is amended by the Resolution of the Board of the National Bank of RK dated 28.11.2019 No. 220 (enters into force on 01.01.2020); the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force on January 1, 2023); the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

This Instruction applies methods of accounting for transactions for the purchase and sale of financial assets on the transaction date and on the settlement date in accordance with international financial reporting standards. The choice of one of the specified methods of accounting for transactions for the purchase and sale of financial assets is determined by the accounting policy of the organization.

When accounting for client assets held in investment management and assets received from clients under a contract for brokerage services, the organization and broker apply off-balance sheet accounts in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 22, 2008 No. 79 "On Approval of the Standard Chart of Accounts for Accounting for Certain Financial Market Entities of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5348).

Footnote. Paragraph 3 is amended by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Additional accounting entries not contradicting this Instruction and the legislation of the Republic of Kazakhstan on accounting and financial reporting are permitted.

Footnote. Paragraph 4 is amended by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Chapter 2. Basic Terms Used in This Instruction

Footnote. Chapter 2 is excluded by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Chapter 3. Accounting for Securities Transactions

Footnote. The heading of Chapter 3 is amended by the Resolution of the Board of the National Bank of RK dated 28.11.2016 No. 279 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Paragraph 1. Accounting for acquired debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income

Footnote. The heading of Paragraph 1 is amended by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Upon the purchase of debt securities classified in the categories "securities measured at fair value with changes recognized in profit or loss" and "securities measured at fair value through other comprehensive income" (at the purchase cost, including transaction costs), the following accounting entries are made:

1) upon transfer of an advance to the broker:


Dr	1610 02	Settlements with brokers
Cr	1030	Cash on current accounts;

2) for the net cost of the acquired debt security (for the amount not exceeding its nominal value) including transaction costs:


Dr	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	1030	Cash on current accounts
	1610 02	Settlements with brokers;

3) for the amount of the premium, including costs associated with the acquisition of the debt security:


Dr	1120 03	Premium on acquired financial assets measured at fair value with changes recognized in profit or loss
	1140 03	Premium on acquired financial assets measured at fair value through other comprehensive income
	2030 03	Premium on acquired long-term financial assets measured at fair value through other comprehensive income
Cr	1030	Cash on current accounts;

4) for the amount of the discount:


Dr	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	1120 02	Discount on acquired financial assets measured at fair value with changes recognized in profit or loss
	1140 02	Discount on acquired financial assets measured at fair value through other comprehensive income
	2030 02	Discount on acquired long-term financial assets measured at fair value through other comprehensive income;

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


Dr	2170 03	Remuneration accrued by previous holders of securities
	1270 04	Remuneration accrued by previous holders of securities
Cr	1030	Cash on current accounts;

6) in case of exceeding the transaction amount for the purchase of debt securities over their fair value:


Dr	7470 10	Expenses from purchase-sale of securities
Cr	1120 02	Discount on acquired financial assets measured at fair value with changes recognized in profit or loss
	1120 03	Premium on acquired financial assets measured at fair value with changes recognized in profit or loss
	1140 02	Discount on acquired financial assets measured at fair value through other comprehensive income
	1140 03	Premium on acquired financial assets measured at fair value through other comprehensive income
	2030 02	Discount on acquired long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on acquired long-term financial assets measured at fair value through other comprehensive income;

7) in case of exceeding the fair value of debt securities over the transaction amount for their purchase:


Dr	1120 02	Discount on acquired financial assets measured at fair value with changes recognized in profit or loss
	1120 03	Premium on acquired financial assets measured at fair value with changes recognized in profit or loss
	1140 02	Discount on acquired financial assets measured at fair value through other comprehensive income
	1140 03	Premium on acquired financial assets measured at fair value through other comprehensive income
	2030 02	Discount on acquired long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on acquired long-term financial assets measured at fair value through other comprehensive income
Cr	6280 09	Income from purchase-sale of securities.

Footnote. Paragraph 6 is amended by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Upon accrual of remuneration on acquired debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, with the frequency established by the organization's accounting policy, the following accounting entry is made for the amount of accrued remuneration:


Dr	1270 01	Accrued income in the form of remuneration on acquired securities
	2170 01	Accrued income in the form of remuneration on acquired securities
Cr	6110 01	Income related to receiving remuneration on acquired securities.

Footnote. Paragraph 7 is amended by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Upon accrual of expenses in the form of corporate income tax, to be withheld at the source of payment by the issuer of the debt security, the following accounting entry is made:


Dr	7710	Expenses on corporate income tax
Cr	3110 01	Corporate income tax payable.

Upon amortization of the premium or discount (discount) on acquired debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of premium amortization:


Dr	7310 02	Expenses related to amortization of premium on acquired securities
Cr	1120 03	Premium on acquired financial assets measured at fair value with changes recognized in profit or loss
	1140 03	Premium on acquired financial assets measured at fair value through other comprehensive income
	2030 03	Premium on acquired long-term financial assets measured at fair value through other comprehensive income;

2) for the amount of discount (discount) amortization:


Dr	1120 02	Discount on acquired financial assets measured at fair value with changes recognized in profit or loss
	1140 02	Discount on acquired financial assets measured at fair value through other comprehensive income
	2030 02	Discount on acquired long-term financial assets measured at fair value through other comprehensive income
Cr	6110 03	Income related to amortization of discount on acquired securities.

Footnote. Paragraph 9 is amended by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

After accrual of remuneration and amortization of the premium or discount (discount) in accordance with paragraphs 7 and 9 of this Instruction, revaluation of acquired debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, at fair value is performed with the frequency established by the organization's accounting policy, and the following accounting entries are made:

1) for debt securities measured at fair value with changes recognized in profit or loss:

if the fair value of debt securities is higher than their value as reflected in the balance sheet net of remuneration:


Dr	1120 04	Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss
Cr	6150 01	Income from change in value of securities measured at fair value with changes recognized in profit or loss;

if the value of debt securities as reflected in the balance sheet net of remuneration is higher than their fair value:


Dr	7470 03	Expenses from change in value of securities measured at fair value with changes recognized in profit or loss
Cr	1120 05	Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss;

for the amount of the outstanding positive or negative fair value adjustment of debt securities:


Dr	1120 05	Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss
Cr	1120 04	Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss.

2) for debt securities measured at fair value through other comprehensive income:

if the fair value of debt securities is higher than their value as reflected in the balance sheet net of remuneration:


Dr	1140 04	Positive fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 04	Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income;

if the value of debt securities as reflected in the balance sheet net of remuneration is higher than their fair value:


Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	1140 05	Negative fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 05	Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income;

for the amount of the outstanding positive or negative fair value adjustment of debt securities:


Dr	1140 05	Negative fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 05	Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income
Cr	1140 04	Positive fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 04	Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 10 with amendment introduced by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication); Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

Upon revaluation of debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, the cost of which is expressed in foreign currency, at the exchange rate of the currency, the following accounting entries are made:

1) for debt securities measured at fair value with changes recognized in profit or loss:

upon increase in the exchange rate of the currency by the amount of positive exchange rate difference:


Dr	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1120 03	Premium on acquired financial assets measured at fair value with changes recognized in profit or loss
	1120 04	Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss
	1270 01	Accrued income in the form of remuneration on acquired securities
	1270 04	Remuneration accrued by previous holders of securities
Cr	6250 02	Income from revaluation of foreign currency;

simultaneously, for the amount of negative exchange rate difference:


Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1120 02	Discount on acquired financial assets measured at fair value with changes recognized in profit or loss
	1120 05	Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss;

upon decrease in the exchange rate of the currency by the amount of negative exchange rate difference:


Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1120 03	Premium on acquired financial assets measured at fair value with changes recognized in profit or loss
	1120 04	Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss
	1270 01	Accrued income in the form of remuneration on acquired securities
	1270 04	Remuneration accrued by previous holders of securities;

simultaneously, for the amount of positive exchange rate difference:

Resolution of the Board of the National Bank of the Republic Kazakhstan dated July 1, 2011 No. 68 "On Approval of the Instruction on Accounting by Entities of the Financial Market"

At revaluation of debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income, the following accounting entries are made:

1) at revaluation of debt securities measured at fair value, changes in which are recognized in profit or loss:

at an increase in the exchange rate of the currency by the amount of the positive exchange rate difference:

Dr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1120 03	Premium on purchased financial assets measured at fair value, changes in which are recognized in profit or loss
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on purchased long-term financial assets measured at fair value through other comprehensive income
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities
Cr	6250 02	Income from revaluation of foreign currency;

simultaneously, at a decrease in the exchange rate of the currency by the amount of the negative exchange rate difference:

Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1120 02	Discount on purchased financial assets measured at fair value, changes in which are recognized in profit or loss
	2030 02	Discount on purchased long-term financial assets measured at fair value through other comprehensive income;

at an increase in the fair value of debt securities:

Dr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1120 03	Premium on purchased financial assets measured at fair value, changes in which are recognized in profit or loss
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on purchased long-term financial assets measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income;

at a decrease in the fair value of debt securities:

Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1120 03	Premium on purchased financial assets measured at fair value, changes in which are recognized in profit or loss
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on purchased long-term financial assets measured at fair value through other comprehensive income;

2) for debt securities measured at fair value through other comprehensive income:

at an increase in the exchange rate of the currency by the amount of the positive exchange rate difference:

Dr	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1140 03	Premium on purchased financial assets measured at fair value through other comprehensive income
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on purchased long-term financial assets measured at fair value through other comprehensive income
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities
Cr	6250 02	Income from revaluation of foreign currency;

simultaneously, at a decrease in the exchange rate of the currency by the amount of the negative exchange rate difference:

Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1140 02	Discount on purchased financial assets measured at fair value through other comprehensive income
	2030 02	Discount on purchased long-term financial assets measured at fair value through other comprehensive income;

at an increase in the fair value of debt securities:

Dr	1140 04	Positive adjustment of fair value of financial assets measured at fair value through other comprehensive income
	1140 05	Negative adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 04	Positive adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
	2030 05	Negative adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income;

at a decrease in the exchange rate of the currency by the amount of the negative exchange rate difference:

Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1140 03	Premium on purchased financial assets measured at fair value through other comprehensive income
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2030 03	Premium on purchased long-term financial assets measured at fair value through other comprehensive income
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

simultaneously, at an increase in the exchange rate of the currency by the amount of the positive exchange rate difference:

Dr	1140 02	Discount on purchased financial assets measured at fair value through other comprehensive income
	2030 02	Discount on purchased long-term financial assets measured at fair value through other comprehensive income
Cr	6250 02	Income from revaluation of foreign currency;

at a negative adjustment of the fair value of debt securities:

Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	1140 04	Positive adjustment of fair value of financial assets measured at fair value through other comprehensive income
	1140 05	Negative adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 04	Positive adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
	2030 05	Negative adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 11 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).

Upon receipt from the issuer of accrued remuneration on purchased debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income, the following accounting entries are made:

1) for the amount of received remuneration:

Dr	1030	Cash on current accounts
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

2) for the amount of withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities.

Footnote. Paragraph 12 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).

Upon sale of purchased debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income, after accrual of remuneration, amortization of premium or discount (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 7, 9 and 10 of this Instruction, the following accounting entries are made:

1) for the amount of unamortized premium on debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income:

Dr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	1120 03	Premium on purchased financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 03	Premium on purchased financial assets measured at fair value through other comprehensive income
	2030 03	Premium on purchased long-term financial assets measured at fair value through other comprehensive income;

2) for the amount of unamortized discount (allowance) on debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income:

Dr	1120 02	Discount on purchased financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 02	Discount on purchased financial assets measured at fair value through other comprehensive income
	2030 02	Discount on purchased long-term financial assets measured at fair value through other comprehensive income
Cr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

3) for the amount of the concluded transaction on the sale of debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income:

Dr	1030	Cash on current accounts
Cr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

4) in case of exceeding the amount of the concluded transaction on the sale of debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income, over their cost, which they are reflected in the balance sheet less remuneration, for the amount of the difference:

Dr	1030	Cash on current accounts
Cr	6280 09	Income from purchase - sale of securities;

5) in case of exceeding the cost of debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income, which they are reflected in the balance sheet less remuneration, over the amount of the concluded transaction on their sale, for the amount of the difference:

Dr	7470 10	Expenses from purchase - sale of securities
Cr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

6) for the amount of income from revaluation of debt securities measured at fair value through other comprehensive income:

Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	6150 03	Income on securities measured at fair value through other comprehensive income;

7) for the amount of expenses from revaluation of debt securities measured at fair value through other comprehensive income:

Dr	7470 06	Expenses on securities measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 13 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes 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 RK dated 19.03.2025 No. 17 (comes into force after the expiration of ten calendar days after the day of its first official publication).

Upon redemption by the issuer of debt securities measured at fair value through other comprehensive income and measured at fair value, changes in which are recognized in profit or loss, after accrual of remuneration, amortization of premium or discount (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 7, 9 and 10 of this Instruction, the following accounting entries are made:

1) for the amount of money received from the issuer of debt securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income:

Dr	1030	Cash on current accounts
Cr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

2) for the amount of withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

3) for the amount of income from revaluation of debt securities measured at fair value through other comprehensive income:

Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	6150 03	Income on securities measured at fair value through other comprehensive income;

4) for the amount of expenses from revaluation of debt securities measured at fair value through other comprehensive income:

Dr	7470 06	Expenses on securities measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 14 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 2. Accounting for purchased debt securities measured at amortized cost

Footnote. Paragraph 2 in the edition of the Resolution of the Board of the National Bank of RK dated 22.12.2017 No. 251 (comes into force after the expiration of ten calendar days after the day of its first official publication).

Upon purchase of debt securities measured at amortized cost (at purchase cost, including transaction costs), the following accounting entries are made:

1) upon transfer of advance to the broker:

Dr	1610 02	Settlements with brokers
Cr	1030	Cash on current accounts;

2) for the net cost of the purchased debt security (for the amount not exceeding its nominal value) including transaction costs:

Dr	1130 01	Short-term financial assets measured at amortized cost
	2020 01	Long-term financial assets measured at amortized cost
Cr	1030	Cash on current accounts
	1610 02	Settlements with brokers;

3) for the amount of premium, including costs associated with the purchase of the debt security:

Dr	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost
Cr	1030	Cash on current accounts;

4) for the amount of discount (allowance):

Dr	1130 01	Short-term financial assets measured at amortized cost
	2020 01	Long-term financial assets measured at amortized cost
Cr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost;

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

Dr	1270 04	Remuneration accrued by previous holders of securities
	2170 03	Remuneration accrued by previous holders of securities
Cr	1030	Cash on current accounts;

6) in case of exceeding the amount of the transaction on the purchase of debt securities over their fair value:

Dr	7470 10	Expenses from purchase-sale of securities
Cr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost;

7) in case of exceeding the fair value of debt securities over the amount of the transaction on their purchase:

Dr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost
Cr	6280 09	Income from purchase-sale of securities.

Upon accrual of remuneration on purchased debt securities measured at amortized cost, with the frequency established by the organization's accounting policy, the following accounting entry is made:

Dr	1270 01	Accrued income in the form of remuneration on purchased securities
	2170 01	Accrued income in the form of remuneration on purchased securities
Cr	6110 01	Income related to receiving remuneration on purchased securities.

Upon accrual of expenses in the form of corporate income tax, to be withheld at the source of payment by the issuer of the debt security measured at amortized cost, the following accounting entry is made:

Dr	7710	Expenses on corporate income tax
Cr	3110 01	Corporate income tax payable.

Upon amortization of premium or discount (allowance) on purchased debt securities measured at amortized cost, with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of amortization of premium:

Dr	7310 02	Expenses related to amortization of premium on purchased securities
Cr	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost;

2) for the amount of amortization of discount (allowance):

Dr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost
Cr	6110 03	Income related to amortization of discount on purchased securities.

Upon revaluation of debt securities measured at amortized cost, the cost of which is expressed in foreign currency, at the exchange rate of the currency, the following accounting entries are made:

1) for the amount of positive exchange rate difference:

Dr	1130 01	Short-term financial assets measured at amortized cost
	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities
Cr	6250 02	Income from revaluation of foreign currency;

simultaneously, at a decrease in the exchange rate of the currency by the amount of the negative exchange rate difference:

Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost;

2) for the amount of negative exchange rate difference:


Dr	7430 02	Expenses from foreign currency revaluation
Cr	1130 01	Short-term financial assets measured at amortized cost
	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

simultaneously, by the amount of positive exchange rate difference:


Dr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost
Cr	6250 02	Income from foreign currency revaluation.

Footnote. Paragraph 19 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon redemption by the issuer of accrued remuneration on debt securities measured at amortized cost, the following accounting entries are made:

1) by the amount of remuneration paid:


Dr	1030	Cash on current accounts
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

2) by the amount of withheld corporate income tax:


Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities.

Upon sale of debt securities measured at amortized cost, after accrual of remuneration and amortization of premium or discount (markdown) in accordance with paragraphs 16 and 18 of this Instruction, the following accounting entries are made:

1) by the amount of unamortized premium:


Dr	1130 01	Short-term financial assets measured at amortized cost
	2020 01	Long-term financial assets measured at amortized cost
Cr	1130 03	Premium on purchased short-term financial assets measured at amortized cost
	2020 03	Premium on purchased long-term financial assets measured at amortized cost;

2) by the amount of unamortized discount (markdown):


Dr	1130 02	Discount on purchased short-term financial assets measured at amortized cost
	2020 02	Discount on purchased long-term financial assets measured at amortized cost
Cr	1130 01	Short-term financial assets measured at amortized cost
	2020 01	Long-term financial assets measured at amortized cost;

3) by the amount of the concluded transaction on the sale of debt securities measured at amortized cost:


Dr	1030	Cash on current accounts
Cr	1130 01	Short-term financial assets measured at amortized cost
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

4) in case of exceeding the amount of the concluded transaction on the sale of debt securities measured at amortized cost over their cost, as reflected in the balance sheet net of remuneration, by the amount of the difference:


Dr	1030	Cash on current accounts
Cr	6280 09	Income from purchase - sale of securities;

5) in case of exceeding the cost of debt securities measured at amortized cost, as reflected in the balance sheet net of remuneration, over the amount of the concluded transaction on their sale, by the amount of the difference:


Dr	7470 10	Expenses from purchase - sale of securities
Cr	1130 01	Short-term financial assets measured at amortized cost
	2020 01	Long-term financial assets measured at amortized cost.

Footnote. Paragraph 21 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon redemption by the issuer of debt securities measured at amortized cost, after accrual of remuneration and amortization of premium or discount (markdown) in accordance with paragraphs 16 and 18 of this Instruction, the following accounting entries are made:

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


Dr	1030	Cash on current accounts
Cr	1130 01	Short-term financial assets measured at amortized cost
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

2) by the amount of withheld corporate income tax:


Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders of securities;

3) deleted by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication);
4) deleted by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Footnote. Paragraph 22 with changes introduced by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 3. Accounting for debt securities, issued by the organization for circulation

Upon placement of debt securities issued by the organization for circulation, the following accounting entries are made:

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

Dr 1030 Cash on current accounts

Cr 4030 07 Securities issued for circulation;

2) by the amount of premium:

Dr 1030 Cash on current accounts

Cr 4030 09 Premium on securities issued for circulation;

3) by the amount of discount (markdown):

Dr 4030 08 Discount on securities issued for circulation

Cr 4030 07 Securities issued for circulation.

Footnote. Paragraph 23 in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force from January 1, 2026)

Upon accrual of remuneration on debt securities issued by the organization for circulation, with the frequency established by the organization's accounting policy, the following accounting entry is made for the amount of remuneration:

Dr 7310 01 Expenses related to the payment of remuneration on securities issued for circulation

Cr 3380 01 Accrued expenses in the form of remuneration on securities issued for circulation

4160 01 Accrued expenses in the form of remuneration on securities issued for circulation.

Upon amortization of premium or discount (markdown) on debt securities issued by the organization for circulation, with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) by the amount of premium amortization:

Dr 4030 09 Premium on securities issued for circulation

Cr 6110 02 Income related to the amortization of premium on securities issued for circulation;

2) by the amount of discount (markdown) amortization:

Dr 7310 01 Expenses related to the payment of remuneration on securities issued for circulation

Cr 4030 08 Discount on securities issued for circulation.

Upon payment of accrued remuneration on debt securities issued by the organization for circulation, the following accounting entries are made:

1) by the amount of remuneration paid:

Dr 3380 01 Accrued expenses in the form of remuneration on securities issued for circulation

4160 01 Accrued expenses in the form of remuneration on securities issued for circulation

Cr 1030 Cash on current accounts;

2) by the amount of withheld corporate income tax payable to the state budget:

Dr 3380 01 Accrued expenses in the form of remuneration on securities issued for circulation

4160 01 Accrued expenses in the form of remuneration on securities issued for circulation

Cr 3110 01 Corporate income tax payable.

Upon redemption of debt securities issued by the organization for circulation, after accrual of remuneration, amortization of premium and discount (markdown) in accordance with paragraphs 24 and 25 of this Instruction, the following accounting entries are made:

1) by the amount of money paid:

Dr 3380 01 Accrued expenses in the form of remuneration on securities issued for circulation

4030 07 Securities issued for circulation

4160 01 Accrued expenses in the form of remuneration on securities issued for circulation

Cr 1030 Cash on current accounts;

2) by the amount of withheld corporate income tax payable to the state budget:

Dr 3380 01 Accrued expenses in the form of remuneration on securities issued for circulation

4160 01 Accrued expenses in the form of remuneration on securities issued for circulation

Cr 3110 01 Corporate income tax payable.

In case of buyback of debt securities previously issued by the organization for circulation, after accrual of remuneration and amortization of premium or discount (markdown) in accordance with paragraphs 24 and 25 of this Instruction, the following accounting entries are made:

1) by the amount of unamortized premium:

Dr 4030 09 Premium on securities issued for circulation

Cr 4030 07 Securities issued for circulation;

2) by the amount of unamortized discount (markdown):

Dr 4030 07 Securities issued for circulation

Cr 4030 08 Discount on securities issued for circulation;

3) by the amount of the concluded transaction on the buyback of debt securities:

Dr 3380 01 Accrued expenses in the form of remuneration on securities issued for circulation

4030 10 Bought-back securities

4160 01 Accrued expenses in the form of remuneration on securities issued for circulation

Cr 1030 Cash on current accounts;

4) in case of exceeding the amount of the concluded transaction on the purchase of debt securities over their cost, as reflected in the balance sheet net of remuneration, by the amount of the difference:

Dr 7470 10 Expenses from purchase - sale of securities

Cr 1030 Cash on current accounts;

5) in case of exceeding the cost of debt securities, as reflected in the balance sheet net of remuneration, over the amount of the concluded transaction on the purchase of debt securities, by the amount of the difference:

Dr 4030 10 Bought-back securities

Cr 6280 09 Income from purchase-sale of securities.

Footnote. Paragraph 28 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

In case of realization of previously bought-back debt securities issued by the organization for circulation, the following accounting entries are made:

1) by the amount of realized debt securities (by the amount not exceeding their nominal value):

Dr 1030 Cash on current accounts

Cr 4030 10 Bought-back securities;

2) by the amount of premium:

Dr 1030 Cash on current accounts

Cr 4030 09 Premium on securities issued for circulation;

3) by the amount of discount (markdown):

Dr 4030 08 Discount on securities issued for circulation

Cr 4030 07 Securities issued for circulation.

Paragraph 4. Accounting for purchased equity securities, measured at fair value, changes in which are recognized in profit or loss, or measured at fair value through other comprehensive income

Footnote. Paragraph 4 in the edition of the Resolution of the Board of the National Bank of RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon purchase of equity securities measured at fair value, changes in which are recognized in profit or loss, or measured at fair value through other comprehensive income, the following accounting entries are made:

1) upon transfer of advance to the broker:


Dr	1610 02	Settlements with brokers
Cr	1030	Cash on current accounts;

2) for the net cost of the purchased equity security including transaction costs:


Dr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	1030	Cash on current accounts
	1610 02	Settlements with brokers;

3) in case of exceeding the transaction amount for the purchase of equity securities over their fair value:


Dr	7470 10	Expenses from purchase - sale of securities
Cr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

4) in case of exceeding the fair value of equity securities over the transaction amount for their purchase:


Dr	1120 01	Financial assets measured at fair value, changes in which are recognized in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	6280 09	Income from purchase-sale of securities.

Footnote. Paragraph 30 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon accrual of dividends receivable on equity securities measured at fair value, changes in which are recognized in profit or loss, and measured at fair value through other comprehensive income, the following accounting entry is made:


Dr	1270 01	Accrued income in the form of remuneration on purchased securities
	2170 01	Accrued income in the form of remuneration on purchased securities
Cr	6120	Income on dividends.

Upon accrual of expenses in the form of corporate income tax payable to be withheld at the source of payment by the issuer of equity securities, the following accounting entry is made:


Dr	7710	Expenses on corporate income tax
Cr	3110 01	Corporate income tax payable.

Upon revaluation of purchased equity securities measured at fair value, changes in which are recognized in profit or loss, or measured at fair value through other comprehensive income, at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for equity securities measured at fair value, changes in which are recognized in profit or loss:

if the fair value of equity securities is higher than their cost, as reflected in the balance sheet net of remuneration:


Dr	1120 04	Positive adjustment of fair value of financial assets measured at fair value, changes in which are recognized in profit or loss
Cr	6150 01	Income from changes in value of securities measured at fair value, changes in which are recognized in profit or loss;

if the cost of equity securities, as reflected in the balance sheet net of remuneration, is higher than their fair value:


Dr	7470 03	Expenses from changes in value of securities measured at fair value, changes in which are recognized in profit or loss
Cr	1120 05	Negative adjustment of fair value of financial assets measured at fair value, changes in which are recognized in profit or loss;

by the amount of the outstanding positive or negative adjustment of fair value of equity securities:


Dr	1120 05	Negative adjustment of fair value of financial assets measured at fair value, changes in which are recognized in profit or loss
Cr	1120 04	Positive adjustment of fair value of financial assets measured at fair value, changes in which are recognized in profit or loss.

2) for equity securities measured at fair value through other comprehensive income:

if the fair value of equity securities is higher than their cost, as reflected in the balance sheet net of remuneration:


Dr	1140 04	Positive adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 04	Positive adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income;

if the cost of equity securities, as reflected in the balance sheet net of remuneration, is higher than their fair value:


Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	1140 05	Negative adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 05	Negative adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income;

by the amount of the outstanding positive or negative adjustment of fair value of equity securities:


Dr	1140 05	Negative adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 05	Negative adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
Cr	1140 04	Positive adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 04	Positive adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 33 with the change introduced by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication); by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon revaluation of equity securities measured at fair value through other comprehensive income, the cost of which is denominated in foreign currency, at the exchange rate, the following accounting entries are made:

by the amount of positive exchange rate difference:


Dr	1140 04	Positive adjustment of fair value of financial assets measured at fair value through other comprehensive income
	1140 05	Negative adjustment of fair value of financial assets measured at fair value through other comprehensive income
	2030 04	Positive adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
	2030 05	Negative adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income;

by the amount of negative exchange rate difference:


Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	1140 04	Positive fair value adjustment of financial assets measured at fair value through other comprehensive income
	1140 05	Negative fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 04	Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income
	2030 05	Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 34 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (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 21.11.2022 No. 97 (enters into force from January 1, 2023).

When the issuer pays dividends on equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income, the following accounting entries are made:


Dr	1030	Cash at current accounts
Cr	1270 01	Accrued income in the form of remuneration on acquired securities
	2170 01	Accrued income in the form of remuneration on acquired securities;

for the amount of withheld corporate income tax:


Dr	3110	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on acquired securities
	2170 01	Accrued income in the form of remuneration on acquired securities.

Footnote. Paragraph 35 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon the sale or repurchase by the issuer of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income, after revaluation of equity securities at fair value in accordance with paragraph 33 of this Instruction, the following accounting entries are made:

1) for the amount of accumulated positive revaluation at fair value of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income:


Dr	1120 01	Financial assets measured at fair value, changes in which are reflected in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	1120 04	Positive fair value adjustment of financial assets measured at fair value, changes in which are reflected in profit or loss
	1140 04	Positive fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 04	Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income;

2) for the amount of accumulated negative revaluation at fair value of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income:


Dr	1120 05	Negative fair value adjustment of financial assets measured at fair value, changes in which are reflected in profit or loss
	1140 05	Negative fair value adjustment of financial assets measured at fair value through other comprehensive income
	2030 05	Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income
Cr	1120 01	Financial assets measured at fair value, changes in which are reflected in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

3) for the amount of the concluded transaction on the sale of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income:


Dr	1030	Cash at current accounts
Cr	1120 01	Financial assets measured at fair value, changes in which are reflected in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

4) in case of exceeding the amount of the concluded transaction on the sale of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income, over their cost as reflected in the balance sheet net of remuneration, for the amount of the difference:


Dr	1030	Cash at current accounts
Cr	6280 09	Income from purchase - sale of securities;

5) in case of exceeding the cost of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income, as reflected in the balance sheet net of remuneration, over the amount of the concluded transaction on their sale, for the amount of the difference:


Dr	7470 10	Expenses from purchase-sale of securities
Cr	1120 01	Financial assets measured at fair value, changes in which are reflected in profit or loss
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

6) for the amount of income from revaluation of fair value of equity securities measured at fair value through other comprehensive income:


Dr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income
Cr	5610	Retained earnings (accumulated deficit) of the reporting year;

7) for the amount of expenses from revaluation of fair value of equity securities measured at fair value through other comprehensive income:


Dr	5610	Retained earnings (accumulated deficit) of the reporting year;
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income.

Footnote. Paragraph 36 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (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 of 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 5. Accounting for reclassification of acquired debt and equity securities by categories

Footnote. Paragraph 5 excluded by the Resolution of the Board of the National Bank of the RK of 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 6. Accounting for impairment of acquired securities measured at fair value through other comprehensive income, and securities measured at amortized cost

Footnote. Paragraph 6 in the edition of the Resolution of the Board of the National Bank of the RK of 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).

At each reporting date, upon creation (increase) of reserves (provisions) for expected credit losses, the following accounting entry is made:


Dr	7440 01	Expenses for formation of reserves (provisions) for securities measured at fair value through other comprehensive income and measured at amortized cost
Cr	1290 23	Reserves (provisions) for financial assets measured at amortized cost
	5480	Estimated reserves (provisions) for expected and existing credit losses for securities measured at fair value through other comprehensive income.

Footnote. Paragraph 40 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

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


Dr	1290 23	Reserves (provisions) for financial assets measured at amortized cost
	5480	Estimated reserves (provisions) for expected and existing credit losses for securities measured at fair value through other comprehensive income
Cr	6240 01	Income from recovery (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost.

Footnote. Paragraph 41 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon write-off of securities measured at amortized cost from the balance sheet against created reserves (provisions), the following accounting entry is made:


Dr	1290 23	Reserves (provisions) for financial assets measured at amortized cost
Cr	1130 01	Short-term financial assets measured at amortized cost
	2020 01	Long-term financial assets measured at amortized cost.";

Footnote. Paragraph 42 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon redemption by the issuer of securities measured at amortized cost, written off from the balance sheet, the following accounting entry is made:


Dr	1030	Cash at current accounts
Cr	6240 01	Income from recovery (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost.

Upon redemption by the issuer of securities measured at amortized cost written off from the balance sheet against reserves (provisions) created in previous periods, the following accounting entry is made:


Dr	1030	Cash at current accounts
Cr	6240 01	Income from recovery (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost.

Chapter 4. Accounting for repurchase and reverse repurchase transactions

Footnote. Chapter 4 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).

Upon execution of a repurchase transaction (sale of securities) for the transaction amount, the following accounting entry is made:

Dr 1030 Cash at current accounts

Cr 3050 03 "Repurchase" transactions with securities.

Footnote. Paragraph 45 in the edition of the Resolution of the Board of the National Bank of the RK of 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).

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

Dr 7310 04 Expenses related to payment of remuneration for

"Repurchase" transactions with securities

Cr 3380 02 Accrued expenses in the form of remuneration for

"Repurchase" transactions with securities.

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

Dr 3050 03 "Repurchase" transactions with securities

3380 02 Accrued expenses in the form of remuneration for transactions

"Repurchase" with securities

Cr 1030 Cash at current accounts.

Footnote. Paragraph 47 in the edition of the Resolution of the Board of the National Bank of the RK of 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon execution of a reverse repurchase transaction (purchase of securities) for the transaction amount, the following accounting entry is made:

Dr 1150 01 "Reverse repurchase" transactions with securities

Cr 1030 Cash at current accounts.

Footnote. Paragraph 48 in the edition of the Resolution of the Board of the National Bank of the RK of 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon accrual of remuneration during the reverse repurchase transaction, the following accounting entry is made:

Dr 1270 02 Accrued income in the form of remuneration for

"Reverse repurchase" transactions with securities

Cr 6110 04 Income related to receipt of remuneration for

"Reverse repurchase" transactions with securities.

Upon transfer of previously received securities in a reverse repurchase transaction for the amount of accrued remuneration for the reverse repurchase transaction and the closing amount of the reverse repurchase transaction (the closing amount of the transaction,

established at the time of concluding this transaction), the following accounting entry is made:

Dr 1030 Cash at current accounts

Cr 1150 01 "Reverse repurchase" transactions with securities

1270 02 Accrued income in the form of remuneration for transactions

"Reverse repurchase" with securities.

Footnote. Paragraph 50 in the edition of the Resolution of the Board of the National Bank of the RK of 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Chapter 5. Accounting for transactions on purchase and sale of refined precious metals

Footnote. Chapter 5 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).

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


Dr	1370	Refined precious metals
	1380	Refined precious metals in transit
	1150 09	Refined precious metals deposited in metal accounts
Cr	1030	Cash at current accounts.

Footnote. Paragraph 51 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

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

1) if the fair value of refined precious metals is higher than their cost as reflected in the balance sheet net of remuneration:


Dr	1370	Refined precious metals
	1380	Refined precious metals in transit
	1150 09	Refined precious metals deposited in metal accounts
Cr	6280 05	Income from revaluation of refined precious metals;

2) if the cost of refined precious metals as reflected in the balance sheet net of remuneration is higher than their fair value:


Dr	7470 07	Expenses from revaluation of refined precious metals
Cr	1370	Refined precious metals
	1380	Refined precious metals in transit
	1150 09	Refined precious metals deposited in metal accounts.

Footnote. Paragraph 52 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (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 of 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon sale of refined precious metals after revaluation at fair value in accordance with paragraph 52 of this Instruction, the following accounting entries are made:

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


Dr	7470 01	Book value of refined precious metals
Cr	1370	Refined precious metals
	1380	Refined precious metals in transit
	1150 09	Refined precious metals deposited in metal accounts;

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


Dr	1010	Cash in cash register
Cr	6280 01	Income from sale of refined precious metals.

Footnote. Paragraph 53 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Chapter 6. Accounting for foreign currency transactions

Footnote. Chapter 6 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. Accounting for transactions on purchase, sale and exchange of foreign currency

Upon purchase of foreign currency by the organization, the following accounting entries are made:

Dr 1010 Cash in cash register

1030 Cash at current accounts

Cr 1010 Cash in cash register

1030 Cash at current accounts;

if the purchase rate is higher than the exchange rate of the currency:

Dr 7470 02 Expenses on purchase-sale of foreign currency

Cr 1010 Cash in cash register

1030 Cash at current accounts;

if the purchase rate is lower than the exchange rate of the currency:

Dr 1010 Cash in cash register

1030 Cash at current accounts

Cr 6280 02 Income from purchase-sale of foreign currency.

Upon sale of foreign currency by the organization, the following accounting entries are made:

1) for the amount of sold foreign currency:

Dr 1010 Cash in cash register

1030 Cash at current accounts

Cr 1010 Cash in cash register

1030 Cash at current accounts;

2) if the sale rate is higher than the exchange rate of the currency:

Dr 1010 Cash in cash register

1030 Cash at current accounts

Cr 6280 02 Income from purchase-sale of foreign currency;

3) if the sale rate is lower than the exchange rate of the currency:

Dr 7470 02 Expenses on purchase-sale of foreign currency

Cr 1010 Cash in cash register

1030 Cash at current accounts.

Upon exchange of foreign currencies by the organization, the following accounting entries are made:

1) for the amount of exchanged foreign currencies:

Dr 1010 Cash in cash register (ledger account)

1030 Cash at current accounts (ledger account)

Cr 1010 Cash in cash register (ledger account)

1030 Cash at current accounts (ledger account);

2) for the amount of positive difference:

Dr 1010 Cash in cash register

1030 Cash at current accounts

Cr 6280 02 Income from purchase-sale of foreign currency;

3) for the amount of negative difference:

Dr 7470 02 Expenses on purchase-sale of foreign currency

Cr 1010 Cash in cash register

1030 Cash at current accounts.

Paragraph 2. Accounting for revaluation of foreign currency

Upon revaluation of foreign currency due to change in exchange rate of currencies, the following accounting entries are made:

1) for the amount of positive exchange rate difference:


Dr	1010	Cash in cash register
	1030	Cash at current accounts
Cr	6250 02	Income from revaluation of foreign currency;

2) for the amount of negative exchange rate difference:


Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1010	Cash in cash register
	1030	Cash at current accounts.

Footnote. Paragraph 57 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
58. Excluded by the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Chapter 7. Accounting for provided loans

Footnote. Chapter 7 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).

After concluding a loan agreement (provided both in tenge and in foreign currency) and performing all necessary procedures for loan documentation (including for loan repayment security), the following accounting entries are made:

1) in the case when the amount of the provided loan equals the amount of the loan to be repaid:

for the amount of actually provided money:

Dr 1110 21 Short-term loans provided to clients

2010 21 Long-term loans provided to clients

Cr 1010 Cash in cash register

1030 Cash at current accounts;

for the amount of commission expenses of the counterparty for obtaining the loan (for the amount of discount):

Dr 1010 Cash in cash register

1030 Cash at current accounts

Cr 1110 23 Discount on short-term provided loans

2010 22 Discount on long-term loans provided;

2) in cases where the amount of the loan provided is less than the amount of the loan to be repaid:

for the amount of money actually provided:

Dr 1110 21 Short-term loans provided to clients

2010 21 Long-term loans provided to clients

Cr 1010 Cash in the cash register

1030 Cash on current accounts;

for the amount of the discount (discount):

Dr 1110 23 Discount on short-term loans provided

2010 22 Discount on long-term loans provided.

Simultaneously, based on the pledge agreement, for the amount of the value of the property accepted as collateral for the loan (both in tenge and in foreign currency), the following accounting entry is made:

Debit 8830 Property accepted as collateral (pledge) for client obligations.

If, as security for the borrower's obligations, a guarantee is accepted, when reflecting the amount of the accepted guarantee on off-balance sheet accounts, the following accounting entry is made:

Dr 8120 Possible claims on accepted guarantees

Cr 8420 Possible reduction of claims on accepted guarantees.

When accruing remuneration and amortization of the discount (discount) on loans provided with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of remuneration:

Dr 1270 25 Accrued income in the form of remuneration on loans

provided to clients

2170 25 Accrued income in the form of remuneration on loans

provided to clients

Cr 6110 32 Income related to receiving remuneration on

loans;

2) for the amount of amortization of the discount (discount) in tenge, due for the corresponding period:

Dr 1110 23 Discount on short-term loans provided

2010 22 Discount on long-term loans provided

Cr 6110 07 Income from amortization of discount on loans provided.

When a client pays the accrued remuneration on a provided loan, the following accounting entry is made:

Dr 1010 Cash in the cash register

1030 Cash on current accounts

Cr 1270 25 Accrued income in the form of remuneration on loans

provided to clients

2170 25 Accrued income in the form of remuneration on loans

provided to clients.

Deleted by Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
When revaluing loans provided, classified into categories "fair value through profit or loss" and "fair value through other comprehensive income", the following accounting entries are made:

1) for loans accounted for at fair value, changes in which are reflected in profit or loss:

when the fair value of the loan exceeds its value, as reflected in the balance sheet, minus remuneration, by the amount of the excess difference:


Dr	1110 25	Positive adjustment of the fair value of short-term loans
	2010 24	Positive adjustment of the fair value of long-term loans
Cr	6280 06	Income from other revaluation;

when the value of the loan, as reflected in the balance sheet, minus remuneration, exceeds its fair value, by the amount of the decrease difference:


Dr	7470 08	Expenses from other revaluation
Cr	1110 26	Negative adjustment of the fair value of short-term loans
	2010 25	Negative adjustment of the fair value of long-term loans;

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


Dr	1110 26	Negative adjustment of the fair value of short-term loans
	2010 25	Negative adjustment of the fair value of long-term loans
Cr	1110 25	Positive adjustment of the fair value of short-term loans
	2010 24	Positive adjustment of the fair value of long-term loans.

2) for loans accounted for at fair value through other comprehensive income:

when the fair value of the loan exceeds its value, as reflected in the balance sheet, minus remuneration, by the amount of the excess difference:


Dr	1110 25	Positive adjustment of the fair value of short-term loans
	2010 24	Positive adjustment of the fair value of long-term loans
Cr	5470	Reserve for revaluation of loans accounted for at fair value through other comprehensive income;

when the value of the loan, as reflected in the balance sheet, minus remuneration, exceeds its fair value, by the amount of the decrease difference:


Dr	5470	Reserve for revaluation of loans accounted for at fair value through other comprehensive income
Cr	1110 26	Negative adjustment of the fair value of short-term loans
	2010 25	Negative adjustment of the fair value of long-term loans;

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


Dr	1110 26	Negative adjustment of the fair value of short-term loans
	2010 25	Negative adjustment of the fair value of long-term loans
Cr	1110 25 2010 24	Positive adjustment of the fair value of short-term loans Positive adjustment of the fair value of long-term loans.

Footnote. Paragraph 64 in the edition of the Resolution of the Board of the National Bank of RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication); with changes introduced by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication); by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Footnote. Paragraph 65 deleted by Resolution of the Board of the National Bank of RK 21.11.2022 No. 97 (enters into force from January 1, 2023).

65-1. When revaluing loans provided, classified into the category "held for sale" in accordance with [international standard](jl:31318725.0.1002763515_1" \o "International Financial Reporting Standard (IFRS) for small and medium-sized enterprises) for small and medium-sized enterprises, the following accounting entries are made:

when the fair value of the loan exceeds its value, as reflected in the balance sheet, minus remuneration, by the amount of the excess difference:


Dr	1110 25	Positive adjustment of the fair value of short-term loans
	2010 24	Positive adjustment of the fair value of long-term loans
Cr	5470 01	Reserve for revaluation of loans held for sale;

when the value of the loan, as reflected in the balance sheet, minus remuneration, exceeds its fair value, by the amount of the decrease difference:


Dr	5470 01	Reserve for revaluation of loans held for sale
Cr	1110 26	Negative adjustment of the fair value of short-term loans
	2010 25	Negative adjustment of the fair value of long-term loans;

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


Dr	1110 26	Negative adjustment of the fair value of short-term loans
	2010 25	Negative adjustment of the fair value of long-term loans
Cr	1110 25	Positive adjustment of the fair value of short-term loans
	2010 24	Positive adjustment of the fair value of long-term loans.»;

Footnote. Paragraph 65-1 supplemented by Resolution of the Board of the National Bank of RK 21.11.2022 No. 97 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

If the loan agreement provides for the indexing of payments on the provided loan in tenge, when revaluing the loan balance at the times established by the organization's accounting policy, if other times are not established in the loan agreement, the following accounting entries are made:

1) with positive indexing:


Dr	1110 21	Short-term loans provided to clients
	1270 25	Accrued income in the form of remuneration on loans provided to clients
	2010 21	Long-term loans provided to clients
	2170 25	Accrued income in the form of remuneration on loans provided to clients
Cr	6280 06	Income from other revaluation;

2) with negative indexing:


Dr	7470 08	Expenses from other revaluation
Cr	1110 21	Short-term loans provided to clients
	1270 25	Accrued income in the form of remuneration on loans provided to clients
	2010 21	Long-term loans provided to clients
	2170 25	Accrued income in the form of remuneration on loans provided to clients.

Footnote. Paragraph 66 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

The cost of pledged property received in foreign currency is revalued as the exchange rate of currencies and the fair value of the pledged property change, at the times established by the organization's accounting policy.
When repaying the principal on a provided loan, accounted for at amortized cost (both in tenge and in foreign currency), the following accounting entry is made:


Dr	1010	Cash in the cash register
	1030	Cash on current accounts
Cr	1110 21	Short-term loans provided to clients
	2010 21	Long-term loans provided to clients.

Footnote. Paragraph 68 in the edition of the Resolution of the Board of the National Bank of RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon full repayment of the loan and remuneration on it, as well as fulfillment of all obligations under the loan agreement, including the return of the amount of the accepted pledge or accepted guarantee, which serve as security for the client's obligations, the following accounting entries are made:

1) when writing off the value of the pledged item:

Expense 8830 Property accepted as collateral (pledge) for client obligations;

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

Dr 8420 Possible reduction of claims on accepted guarantees

Cr 8120 Possible claims on accepted guarantees.

Footnote. Paragraph 69 with changes introduced by Resolution of the Board of the National Bank of RK dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).

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

Dr 1270 29 Overdue income in the form of remuneration

Cr 1270 25 Accrued income in the form of remuneration on loans

provided to clients

2170 25 Accrued income in the form of remuneration on loans

provided to clients.

If, upon the expiration of the term established by the loan agreement, the borrower has not repaid the principal, the amount of the unpaid principal is charged to overdue asset accounts, and the following accounting entry is made:

Dr 1110 22 Overdue client debt on

provided loans

Cr 1110 21 Short-term loans provided to clients

2010 21 "Long-term loans provided to clients.

If the loan agreement provides for the accrual of penalties (fines, late fees) on overdue remuneration, the following accounting entry is made:

Dr 1280 09 Accrued penalty (fine, late fee)

Cr 6280 08 Penalty (fine, late fee).

Footnote. Paragraph 72 in the edition of the Resolution of the Board of the National Bank of RK dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).

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

Dr 1010 Cash in the cash register

1030 Cash on current accounts

Cr 1270 29 Overdue income in the form of remuneration

1280 09 Accrued penalty (fine, late fee).

Footnote. Paragraph 73 in the edition of the Resolution of the Board of the National Bank of RK dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When paying overdue remuneration and the principal on a provided loan, the following accounting entry is made:

Dr 1010 Cash in the cash register

1030 Cash on current accounts

Cr 1110 22 Overdue client debt on

provided loans

1270 29 Overdue income in the form of remuneration.

In the event of the creation of reserves (provisions) and subsequent write-off from the balance sheet of unpaid overdue remuneration on a provided loan, accounted for at amortized cost, the following accounting entries are made:

1) for the amount of the loss from the impairment of accrued remuneration:


Dr	7440 21	Expenses for the formation of reserves (provisions) on loans provided
Cr	1290 21	Reserves (provisions) on loans provided to clients;

2) for the amount of remuneration written off from the balance sheet:


Dr	1290 21	Reserves (provisions) on loans provided to clients
Cr	1270 29	Overdue income in the form of remuneration.

Footnote. Paragraph 75 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

In the event of repayment by the borrower of remuneration previously written off from the balance sheet through reserves (provisions), the following accounting entry is made:

Dr 1010 Cash in the cash register

1030 Cash on current accounts

Cr 6240 21 Income from recovery (cancellation) of reserves

(provisions) created for loans provided to

clients.

When creating reserves (provisions) for expected credit losses on loans, the following accounting entries are made:

1) for loans accounted for at amortized cost:


Dr	7440 21	Expenses for the formation of reserves (provisions) on loans provided
Cr	1290 21	Reserves (provisions) on loans provided to clients;

2) for loans accounted for at fair value through other comprehensive income:


Dr	7440 21	Expenses for the formation of reserves (provisions) on loans provided
Cr	5490	Estimated reserves (provisions) for expected and existing credit losses on loans accounted for at fair value through other comprehensive income.

Footnote. Paragraph 77 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

77-1. When creating reserves (provisions) to cover losses from the impairment of loans held for sale, in accordance with the international standard for small and medium-sized enterprises, the following accounting entry is made:


Dr	7440 21	Expenses for the formation of reserves (provisions) on loans provided
Cr	1290 21	Reserves (provisions) on loans provided to clients»;

when reversing the formed reserves (provisions) to cover losses from the impairment of loans, the following accounting entry is made:


Dr	1290 21	Reserves (provisions) on loans provided to clients
Cr	6240 21	Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients.»;

Footnote. Paragraph 77-1 supplemented by Resolution of the Board of the National Bank of RK 21.11.2022 No. 97 (enters into force from January 1, 2023).

When reversing the formed reserves (provisions) for expected credit losses on loans, the following accounting entries are made:

1) for loans accounted for at amortized cost:


Dr	1290 21	Reserves (provisions) on loans provided to clients
Cr	6240 21	Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients;

2) for loans accounted for at fair value through other comprehensive income:


Dr	5490	Estimated reserves (provisions) for expected and existing credit losses on loans accounted for at fair value through other comprehensive income
Cr	6240 21	Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients.

Footnote. Paragraph 78 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When writing off loans, the following accounting entry is made:


Dr	1290 21	Reserves (provisions) on loans provided to clients
Cr	1110 21	Short-term loans provided to clients
	2010 21	Long-term loans provided to clients.

Footnote. Paragraph 79 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When the debtor repays the loan debt written off from the balance sheet through reserves (provisions) created in the same period, the following accounting entry is made:

Dr 1010 Cash in the cash register

1030 Cash on current accounts

Cr 6240 21 Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients.

Footnote. Paragraph 80 in the edition of the Resolution of the Board of the National Bank of RK dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Chapter 8. Accounting for deposits

Footnote. Chapter 8 heading in the edition of the Resolution of the Board of the National Bank of 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).

When placing money in deposits in second-tier banks and organizations carrying out certain types of banking operations, the following accounting entries are made:

1) for the amount of the deposit:


Dr	1150 02	Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	1150 04	Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	1150 05	Short-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	1150 06	Short-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations (up to one year)
	2040 01	Long-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	2040 02	Long-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	2040 03	Long-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations
Cr	1030	Cash on current accounts;

2) in the event of the emergence of a premium or discount (discount):

for the amount of the discount (discount):


Dr	1150 02	Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	1150 04	Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	1150 05	Short-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	1150 06	Short-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations (up to one year)
	2040 01	Long-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	2040 02	Long-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	2040 03	Long-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations
Cr	1150 11	Discount on placed short-term deposits
	2040 08	Discount on placed long-term deposits;

for the amount of the premium:


Dr	1150 12	Premium on placed short-term deposits
	2040 09	Premium on placed long-term deposits
Cr	1030	Cash on current accounts.

Footnote. Paragraph 81 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When accruing remuneration on deposits and revaluing deposits, the value of which is expressed in foreign currency, at the exchange rate of currencies in accordance with the organization's accounting policy, the following accounting entries are made:

1) when accruing remuneration:


Дт	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 38	Accrued income in the form of rewards for short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 22	Accrued income in the form of rewards for long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
Кт	6110 29	Income related to receiving rewards for demand deposits
	6110 30	Income related to receiving rewards for term deposits
	6110 31	Income related to receiving rewards for conditional deposits
	6110 35	Income related to receiving rewards for savings deposits;

2) for the amount of positive exchange rate difference:


Дт	1150 02	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations (up to one year)
	1150 11	Discount on placed short-term deposits
	1150 12	Premium on placed short-term deposits
	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 38	Accrued income in the form of rewards for short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 01	Long-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 08	Discount on placed long-term deposits
	2040 09	Premium on placed long-term deposits
	2170 22	Accrued income in the form of rewards for long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
Кт	6250 02	Income from foreign currency revaluation;

3) for the amount of negative exchange rate difference:


Дт	7430 02	Expenses from foreign currency revaluation
Кт	1150 02	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations (up to one year)
	1150 11	Discount on placed short-term deposits
	1150 12	Premium on placed short-term deposits
	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 38	Accrued income in the form of rewards for short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 01	Long-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 08	Discount on placed long-term deposits
	2040 09	Premium on placed long-term deposits
	2170 22	Accrued income in the form of rewards for long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations.

Footnote. Paragraph 82 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When accruing expenses in the form of corporate income tax to be withheld at the source of payment on deposits, the following accounting entry is made:

Дт 7710 Expenses for corporate income tax

Кт 3110 01 Corporate income tax payable.

In the event that the bank deposit agreement provides for capitalization of the accrued reward amount, the following accounting entry is made for the amount of the accrued (accumulated) reward:


Дт	1150 02	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations (up to one year)
	2040 01	Long-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
Кт	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 38	Accrued income in the form of rewards for short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 22	Accrued income in the form of rewards for long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations.

Footnote. Paragraph 84 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When amortizing the discount (discount) or premium on deposits, the following accounting entries are made:

1) for the amount of amortization of the discount (discount) in tenge:

Дт 1150 11 Discount on placed short-term deposits

2040 08 Discount on placed long-term deposits

Кт 6110 05 Income from amortization of discount on placed deposits;

2) for the amount of the premium:

Дт 7310 10 Expenses for amortization of premium on placed deposits

Кт 1150 12 Premium on placed short-term deposits

2040 09 Premium on placed long-term deposits.

Upon actual receipt of the reward on the deposit, the following accounting entries are made:

1) for the amount of the accrued reward:


Дт	1030	Cash on current accounts
Кт	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 38	Accrued income in the form of rewards for short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 22	Accrued income in the form of rewards for long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations;

2) for the amount of withheld corporate income tax:


Дт	3110 01	Corporate income tax payable
Кт	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1270 38	Accrued income in the form of rewards for short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 22	Accrued income in the form of rewards for long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations conducting specific types of banking operations.

Footnote. Paragraph 86 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon repayment of the principal amount of the placed deposit, the following accounting entry is made:


Дт	1030	Cash on current accounts
Кт	1150 02	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations (up to one year)
	2040 01	Long-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations.

Footnote. Paragraph 87 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

At each reporting date, when creating (increasing) reserves (provisions) for expected credit losses, the following accounting entries are made:

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


Дт	7440 02	Expenses for forming reserves (provisions) on placed deposits
Кт	1290 24	Reserves (provisions) on deposits placed in second-level banks and organizations conducting specific types of banking operations;

2) when reversing the formed reserves (provisions) for expected credit losses:


Дт	1290 24	Reserves (provisions) on deposits placed in second-level banks and organizations conducting specific types of banking operations
Кт	6240 02	Income from recovery (cancellation) of reserves (provisions) created on deposits placed in second-level banks and organizations conducting specific types of banking operations;

3) when writing off deposits from the balance sheet against created reserves (provisions):


Дт	1290 24	Reserves (provisions) on deposits placed in second-level banks and organizations conducting specific types of banking operations
Кт	1150 02	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations (up to one year)
	2040 01	Long-term deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations conducting specific types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations conducting specific types of banking operations.

Footnote. Paragraph 88 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Chapter 9. Accounting for operations
with derivative instruments

Footnote. Chapter 9 title in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 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. Accounting for forward operations

When carrying out an operation with a derivative instrument, where the buyer (seller) undertakes an obligation to purchase (sell) the underlying asset under agreed conditions in the future after a certain period (hereinafter - forward), the following accounting entry is made:

Дт 8300 01 Conditional claims on the purchase of financial assets

Кт 8600 01 Conditional obligations on the sale of financial assets.

When revaluing the forward with the frequency established by the organization's accounting policy, the following accounting entries are made:

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


Дт	1280 03	Claims on forward transactions
	2180 02	Claims on forward transactions
Кт	6290 10	Income from forward transactions;

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


Дт	7480 10	Expenses on forward transactions
Кт	3390 02	Obligations on forward transactions
	4170 02	Obligations on forward transactions;

3) for the amount of the outstanding positive and/or negative adjustment of the fair value of the forward:


Дт	3390 02	Obligations on forward transactions
	4170 02	Obligations on forward transactions
Кт	1280 03	Claims on forward transactions
	2180 02	Claims on forward transactions.

Footnote. Paragraph 91 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

On the date of execution of the forward, the following accounting entries are made:

1) when transferring money by the organization in the case of net settlement:


Дт	3390 02	Obligations on forward transactions
	4170 02	Obligations on forward transactions
Кт	1030	Cash on current accounts;

2) when receiving money from the counterparty in the case of net settlement:


Дт	1030	Cash on current accounts
Кт	1280 03	Claims on forward transactions
	2180 02	Claims on forward transactions;

3) when acquiring the underlying asset in accordance with the forward conditions, at the cost of the acquired underlying asset:


Дт	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1130 01	Short-term financial assets measured at amortized cost
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1150 09	Affined precious metals placed in metal accounts
	2020 01	Long-term financial assets measured at amortized cost
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	3390 02	Obligations on forward transactions
	4170 02	Obligations on forward transactions
Кт	1030	Cash on current accounts
	1280 03	Claims on forward transactions
	2180 02	Claims on forward transactions;

4) when selling the underlying asset in accordance with the forward conditions, at the cost of the sold underlying asset:


Dr	1030	Cash on current accounts
	3390 02	Liabilities under forward transactions
	4170 02	Liabilities under forward transactions
Cr	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1130 01	Short-term financial assets measured at amortized cost
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1150 09	Refined precious metals placed in metal accounts
	1280 03	Claims under forward transactions
	2020 01	Long-term financial assets measured at amortized cost
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2180 02	Claims under forward transactions;

5) for the amount of contingent claims and contingent liabilities:


Dr	8600 01	Contingent liabilities for the sale of financial assets
Cr	8300 01	Contingent claims for the purchase of financial assets.

Footnote. Paragraph 91 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 2. Accounting for futures transactions

When carrying out a transaction with a derivative instrument, where the buyer (seller) undertakes an obligation to purchase (sell) the underlying asset after a certain period in accordance with standard conditions established on an organized market (hereinafter - futures), the following accounting entries are made:

1) for the amount of contingent claims and liabilities for the purchase of futures:

Dr 8300 02 Contingent claims for the purchase of financial futures

Cr 8600 02 Contingent liabilities for the purchase of financial futures;

2) for the amount of contingent claims and liabilities for the sale of futures:

Dr 8300 03 Contingent claims for the sale of financial futures

Cr 8600 03 Contingent liabilities for the sale of financial futures.

When paying margin on futures, the following accounting entry is made:

Dr 1610 02 Settlements with brokers

Cr 1030 Cash on current accounts.

When paying a commission to a broker for concluding a futures contract, the following accounting entry is made:

Dr 7470 82 Commission expenses for brokerage and dealing services

Cr 1030 Cash on current accounts.

When paying additional margin on futures or deducting the allowable amount of margin balance on futures, the following accounting entries are made:

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

Dr 1610 02 Settlements with brokers

Cr 1030 Cash on current accounts;

2) when deducting the allowable margin balance:

Dr 1030 Cash on current accounts

Cr 1610 02 Settlements with brokers.

When revaluing futures for the purchase and/or sale of the underlying asset at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:

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


Dr	1280 02	Claims under futures transactions
	2180 01	Claims under futures transactions
Cr	6290 09	Income from futures transactions;

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


Dr	7480 09	Expenses on futures transactions
Cr	3390 01	Liabilities under futures transactions
	4170 01	Liabilities under futures transactions;

3) for the amount of the balance of positive and/or negative adjustment of the fair value of futures:


Dr	3390 01	Liabilities under futures transactions
	4170 01	Liabilities under futures transactions
Cr	1280 02	Claims under futures transactions
	2180 01	Claims under futures transactions.

Footnote. Paragraph 96 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

On the date of closing an open position of futures in the case of redemption of the value of futures (closing an open position) in cash on a net basis, the following accounting entries are made:

1) when the organization redeems futures on a net basis:

Dr 3390 01 Liabilities under futures transactions

4170 01 Liabilities under futures transactions

Cr 1610 02 Settlements with brokers;

2) when the counterparty redeems futures on a net basis:

Dr 1610 02 Settlements with brokers

Cr 1280 02 Claims under futures transactions

2180 01 Claims under futures transactions;

3) for the amount of contingent claims and liabilities for the purchase of futures:

Dr 8600 02 Contingent liabilities for the purchase of financial futures

Cr 8300 02 Contingent claims for the purchase of financial futures;

4) for the amount of contingent claims and liabilities for the sale of futures:

Dr 8600 03 Contingent liabilities for the sale of financial futures

Cr 8300 03 Contingent claims for the sale of financial futures;

5) deleted by the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication);
6) deleted by the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Footnote. Paragraph 97 with amendments made by the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 3. Accounting for options transactions

When carrying out a transaction with a derivative instrument, according to which one party purchases from the other party the right to buy or sell the underlying asset at an agreed price under agreed conditions in the future (hereinafter - purchased option "call" or "put"), the following accounting entries are made:

1) for the amount of contingent claims:

Dr 8300 06 Purchased transactions option "call"

8300 07 Purchased transactions option "put"

Cr 8600 06 Purchased transactions option "call" - counter account

8600 07 Purchased transactions option "put" - counter account

2) for the amount of premium paid for the purchased option "call" or "put":


Dr	1280 04	Claims under options transactions
	2180 03	Claims under options transactions
Cr	1030	Cash on current accounts.";

Footnote. Paragraph 98 with an amendment made by the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When revaluing the purchased option "call" or "put" at fair value with the frequency established by the organization's accounting policy, as well as on the date of closing the option, the following accounting entries are made:

1) for the amount of positive change in the fair value of the purchased option:


Dr	1280 04	Claims under options transactions
	2180 03	Claims under options transactions
Cr	6290 11	Income from options transactions;

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


Dr	7480 11	Expenses on options transactions
Cr	1280 04	Claims under options transactions
	2180 03	Claims under options transactions.

Footnote. Paragraph 99 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

On the date of closing an open position or exercising the purchased option "call" or "put", the following accounting entries are made:

1) for the amount of contingent claims and contingent liabilities under the terms of the purchased option "call" or "put":


Dr	8600 06	Purchased transactions option "call" - counter account
	8600 07	Purchased transactions option "put" - counter account
Cr	8300 06	Purchased transactions option "call"
	8300 07	Purchased transactions option "put";

2) when the counterparty redeems the value of the option "call" or "put" (closing an open position) in cash:


Dr	1030	Cash on current accounts
Cr	1280 04	Claims under options transactions
	2180 03	Claims under options transactions;

3) when purchasing the underlying asset in accordance with the terms of the purchased option "call" for the cost of the purchased assets:


Dr	1120 01	Financial assets measured at fair value with changes recognized in profit or loss
	1130 01	Short-term financial assets measured at amortized cost
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1150 09	Refined precious metals placed in metal accounts
	2020 01	Long-term financial assets measured at amortized cost
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
Cr	1030	Cash on current accounts
	1280 04	Claims under options transactions
	2180 03	Claims under options transactions;

4) when selling the underlying asset in accordance with the terms of the purchased option "put" for the cost of the sold assets:


Dr	1030	Cash on current accounts
Cr	1130 01	Short-term financial assets measured at amortized cost
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1150 09	Refined precious metals placed in metal accounts
	1280 04	Claims under options transactions
	2020 01	Long-term financial assets measured at amortized cost
	2030 01	Long-term financial assets measured at fair value through other comprehensive income
	2180 03	Claims under options transactions.

Footnote. Paragraph 100 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

When carrying out a transaction with a derivative instrument, according to which one party sells to the other party the right to buy or sell the underlying asset at an agreed price under agreed conditions in the future (hereinafter - sold option "call" or "put"), the following accounting entries are made:

Dr 8300 08 Sold transactions option "put" - counter account

8300 09 Sold transactions option "call" - counter account

Cr 8600 08 Sold transactions option "put"

8600 09 Sold transactions option "call";

for the amount of premium received:

Dr 1030 Cash on current accounts

Cr 3390 03 Liabilities under options transactions

4170 03 Liabilities under options transactions.

When revaluing the sold option "call" or "put" at fair value with the frequency established by the organization's accounting policy, as well as on the date of closing the option, the following accounting entries are made:

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


Dr	3390 03	Liabilities under options transactions
	4170 03	Liabilities under options transactions
Cr	6290 11	Income from options transactions;

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


Dr	7480 11	Expenses on options transactions
Cr	3390 03	Liabilities under options transactions
	4170 03	Liabilities under options transactions.

Footnote. Paragraph 102 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

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

1) for the amount of contingent claims and contingent liabilities in accordance with the terms of the sold option "call" or "put":


Dr	8300 08	Sold transactions option "put" - counter account
	8300 09	Sold transactions option "call" - counter account
Cr	8600 08	Sold transactions option "put"
	8600 09	Sold transactions option "call";

2) when the counterparty redeems the value of the sold option "call" or "put" (closing an open position):


Dr	3390 03	Liabilities under options transactions
	4170 03	Liabilities under options transactions
Cr	1030	Cash on current accounts;

3) when selling the underlying asset in accordance with the terms of the sold option "call" for the cost of the sold assets:


Dr	1030	Cash on current accounts
	3390 03	Liabilities under options transactions
	4170 03	Liabilities under options transactions
Cr	1130 01	Short-term financial assets measured at amortized cost
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1150 09	Refined precious metals placed in metal accounts
	2020 01	Long-term financial assets measured at amortized cost
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;

4) when purchasing the underlying asset in accordance with the terms of the sold option "put" for the cost of the purchased assets:


Dr	1130 01	Short-term financial assets measured at amortized cost
	1140 01	Short-term financial assets measured at fair value through other comprehensive income
	1150 09	Refined precious metals placed in metal accounts
	2020 01	Long-term financial assets measured at amortized cost
	2030 01	Long-term financial assets measured at fair value through other comprehensive income;
	3390 03	Liabilities under options transactions
	4170 03	Liabilities under options transactions
Cr	1030	Cash on current accounts.

Footnote. Paragraph 103 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Paragraph 4. Accounting for currency swap transactions

When carrying out a transaction with a derivative instrument, according to which an agreement is concluded to exchange one currency for another currency within a predetermined period, (hereinafter - currency swap), the following accounting entry is made:

Dr 1280 06 Claims under swap transactions

Cr 3390 05 Liabilities under swap transactions;

and, simultaneously, off-balance sheet accounting reflects the amounts of contingent claims and liabilities for the reverse exchange of currencies:

Dr 8300 12 Contingent claims for other derivative financial instruments

Cr 8600 12 Contingent liabilities for other derivative financial instruments.

On the value date of the currency swap, the following accounting entries are made:

1) for the amount of currency received:

Dr 1030 Cash on current accounts

Cr 1280 06 Claims under swap transactions

2180 04 Claims under swap transactions;

2) for the amount of currency transferred:

Dr 3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions

Cr 1030 Cash on current accounts.

When revaluing the currency swap at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:

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


Dr	1280 06	Claims under swap transactions
	2180 04	Claims under swap transactions
Cr	6290 13	Income from swap transactions;

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


Dr	7480 13	Expenses on swap transactions
Cr	3390 05	Liabilities under swap transactions
	4170 04	Liabilities under swap transactions;

simultaneously, for the amount of the balance of positive and/or negative revaluation, the following accounting entry is made:


Dr	3390 05	Liabilities under swap transactions
	4170 04	Liabilities under swap transactions
Cr	1280 06	Claims under swap transactions
	2180 04	Claims under swap transactions.

Footnote. Paragraph 106 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

In the event that the terms of the currency swap provide for the accrual and payment of remuneration, the following accounting entries are made:

1) for the amount of income:

Dr 1280 06 Claims under swap transactions

2180 04 Claims under swap transactions

Cr 6110 34 Other income related to receiving remuneration;

2) for the amount of expenses:

Dr 7310 25 Other expenses related to the payment of remuneration

Cr 3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions.

When paying or receiving remuneration on a currency swap, the following accounting entries are made:

1) for the amount of remuneration received:

Dr 1030 Cash on current accounts

Cr 1280 06 Claims under swap transactions

2180 04 Claims under swap transactions;

2) for the amount of remuneration paid:

Dr 3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions

Cr 1030 Cash on current accounts.

On the value date of closing the currency swap, the following accounting entries are made:

1) for the amount of contingent claims and liabilities:

Dr 8600 12 Contingent liabilities for other derivative financial instruments

Cr 8300 12 Contingent claims for other derivative financial instruments;

2) for the amount of exchanged currency:

with a positive value of the currency swap:

Dr 1030 Cash on current accounts

Cr 1030 Cash on current accounts

1280 06 Claims under swap transactions

2180 04 Claims under swap transactions;

with a negative value of the currency swap:

Dr 1030 Cash on current accounts

3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions

Cr 1030 Cash on current accounts.

Paragraph 5. Accounting for interest rate swap transactions

When carrying out a transaction with a derivative instrument, according to which parties exchange regular interest payments using fixed and floating interest rates, (hereinafter - interest rate swap), the following accounting entries are made:

1) in the event that the terms of the interest rate swap provide for payments at a floating interest rate, but amounts are received at a fixed interest rate:

Dr 8300 04 Fixed interest rate swap

Cr 8600 04 Floating interest rate swap;

2) in the event that the terms of the interest rate swap provide for payments at a fixed interest rate, but amounts are received at a floating interest rate:

Dr 8300 05 Floating interest rate swap

Cr 8600 05 Fixed interest rate swap.

When accruing income and expenses in the form of remuneration on an interest rate swap, the following accounting entries are made:

1) for the amount of income:

Dr 1280 06 Claims under swap transactions

2180 04 Claims under swap transactions

Cr 6110 34 Other income related to receiving remuneration;

2) for the amount of expenses:

Dr 7310 25 Other expenses related to the payment of remuneration

Cr 3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions.

When revaluing the interest rate swap at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of positive difference:


Dr	1280 06	Claims under swap transactions
	2180 04	Claims under swap transactions
Cr	6290 13	Income from swap transactions;

2) for the amount of negative difference:


Dr	7480 13	Expenses on swap transactions
Cr	3390 05	Liabilities under swap transactions
	4170 04	Liabilities under swap transactions;

simultaneously, for the amount of the balance of positive and/or negative revaluation, the following accounting entry is made:


Dr	3390 05	Liabilities under swap transactions
	4170 04	Liabilities under swap transactions
Cr	1280 06	Claims under swap transactions
	2180 04	Claims under swap transactions.

Footnote. Paragraph 112 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).

On the date of periodic payments after revaluing the interest rate swap at fair value, the following accounting entries are made:

1) for the amount of remuneration received:

Dr 1030 Cash on current accounts

Cr 1280 06 Claims under swap transactions

2180 04 Claims under swap transactions;

2) for the amount of remuneration paid:

Dr 3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions

Cr 1030 Cash on current accounts.

On the date of closing an open position or closing the interest rate swap, the following accounting entries are made:

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

Dr 8300 04 Fixed interest rate swap

Cr 8600 04 Floating interest rate swap;

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

Dr 8600 05 Fixed interest rate swap

Cr 8300 05 Floating interest rate swap.

Chapter 10. Accounting for hedging

Footnote. Chapter 10 heading 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).

Accounting for securities, refined precious metals, foreign currency, loans, deposits, designated as hedged items, is carried out in the manner provided for by Chapters 3, 5, 6, 7 and 8 of this Instruction.
Accounting for derivative instruments used as hedging instruments is carried out in the manner provided for by Chapter 9 of this Instruction, except for accounting for cash flow hedging and hedging of net investments, in which case income and expenses from the revaluation of hedging instruments are charged to balance sheet account 5450 "Reserve for revaluation of other assets".

Chapter 11. Accounting for operations on accrual commission remuneration from pension assets and from investment income on pension assets

Footnote. Chapter 11 heading 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).

For the amount of commission remuneration due from pension assets, the following accounting entry is made:

1) when accruing commission remuneration:

Dr 1270 62 Accrued commission income from pension assets Cr 6110 62 Commission income from pension assets;

2) upon receipt of commission remuneration:
Dr 1030 Cash funds on current accounts
Cr 1270 62 Accrued commission income from pension assets.

For the amount of commission remuneration due from investment income on pension assets, the following accounting entry is made:

Dr	1270 61	Accrued commission income from investment income
Cr	6110 61	Commission income from investment income.

Footnote. Paragraph 118 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after ten calendar days after the day of its first official publication); Resolution of the Board of the National Bank of RK dated 22.11.2021 No. 100 (enters into force after ten calendar days after the day of its first official publication).

118-1. In case of negative investment income, for the amount of negative commission remuneration on pension assets, the following accounting entry is made by the investment portfolio manager:

Dr	7470 61	Expenses for compensation of negative commission remuneration
Cr	3440 61	Short-term liabilities for compensation of negative commission remuneration.

Footnote. Chapter supplemented with paragraph 118-1 in the edition of the Resolution of the Board of the National Bank of RK dated 22.11.2021 No. 100 (enters into force after ten calendar days after the day of its first official publication).

118-2. At the end of the reporting month, for the amount within the previously accrued negative commission remuneration from negative investment income on pension assets, the following accounting entry is made:

Dr	3440 61	Short-term liabilities for compensation of negative commission remuneration
Cr	1270 61	Accrued commission income from investment income.

Upon receipt of commission remuneration, the following accounting entry is made:

Dr	1030	Cash funds on current accounts
Cr	1270 61	Accrued commission income from investment income.

Footnote. Chapter supplemented with paragraph 118-2 in the edition of the Resolution of the Board of the National Bank of RK dated 22.11.2021 No. 100 (enters into force after ten calendar days after the day of its first official publication).

118-3. Upon termination of the trust management agreement for pension assets, for the amount of liabilities for compensation of negative commission remuneration to the investment portfolio manager, the following accounting entry is made:

Dr	3440 61	Short-term liabilities for compensation of negative commission remuneration
Cr	1030	Cash funds on current accounts.

Footnote. Chapter supplemented with paragraph 118-3 in the edition of the Resolution of the Board of the National Bank of RK dated 22.11.2021 No. 100 (enters into force after ten calendar days after the day of its first official publication).

Deleted by Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after ten calendar days after the day of its first official publication).

12. Accounting for operations related to compensation for the negative difference between the nominal rate of return and the minimum value of return

Footnote. Chapter 12 deleted by Resolution of the Board of the National Bank of RK dated 26.07.2013 No. 194 (enters into force after ten calendar days after the day of its first official publication).

Chapter 13. Accounting for operations related to the activities of an insurance broker

Footnote. Rules supplemented with Chapter 13 in accordance with Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after ten calendar days after the day of its first official publication).

When insurance premiums are transferred by the policyholder directly to the insurance organization, for the amount of accrued commission remuneration for intermediary services provided by the insurance broker, the following accounting entries are made:

1) for the amount of accrued commission remuneration for intermediary services:

Dr	1270 41	Accrued commission income of insurance brokers for intermediary activities in concluding insurance contracts
Cr	6110 41	Commission income of insurance brokers;

2) for the amount of actually received commission remuneration:

Dr	1010	Cash in cash register
	1030	Cash funds on current accounts
Cr	1270 41	Accrued commission income of insurance brokers for intermediary activities in concluding insurance contracts

In case of an insurance broker concluding a reinsurance contract in its own name and on behalf of the reinsurer (cedent) and transferring reinsurance premiums through the insurance broker to the reinsurance organization, the following accounting entries are made by the insurance broker:

1) for the amount of reinsurance premium receivable from the insurance organization:

Dr	1280 42	Insurance premiums receivable from reinsurers
Cr	3390 41	Settlements with reinsurers;

2) for the amount of accrued commission remuneration due to the insurance broker from the size of the reinsurance premium:

Dr	1270 42	Accrued commission income of insurance brokers for intermediary activities in concluding reinsurance contracts
Cr	6110 41	Commission income of insurance brokers;

3) for the amount of actually received reinsurance premium from the insurance organization:

Dr	1010	Cash in cash register
	1030	Cash funds on current accounts
Cr	1280 42	Insurance premiums receivable from reinsurers.

When the insurance broker transfers the reinsurance premium to the reinsurance organization, the following accounting entries are made:

1) for the amount of accrued commission remuneration due to the insurance broker from the size of the reinsurance premium:

Dr	3390 41	Settlements with reinsurers
Cr	1270 42	Accrued commission income of insurance brokers for intermediary activities in concluding reinsurance contracts;

2) when transferring the reinsurance premium to a reinsurance organization that is a non-resident of the Republic of Kazakhstan, for the amount of withholding tax at the source of payment from income of a non-resident of the Republic of Kazakhstan:

Dr	3390 41	Settlements with reinsurers
Cr	3110 01	Corporate income tax payable;

3) for the remaining amount of the reinsurance premium paid to the reinsurance organization in accordance with the reinsurance contract:

Dr	3390 41	Settlements with reinsurers
Cr	1010	Cash in cash register
	1030	Cash funds on current accounts.

In case of an insurance broker concluding a reinsurance contract in its own name and on behalf of the reinsurer (cedent) and the policyholder transferring reinsurance premiums directly to the reinsurance organization, the following accounting entries are made by the insurance broker:

1) for the amount of accrued commission remuneration:

Dr	1270 42	Accrued commission income of insurance brokers for intermediary activities in concluding reinsurance contracts
Cr	6110 41	Commission income of insurance brokers;

2) for the amount of actually received commission remuneration:

Dr	1010	Cash in cash register
	1030	Cash funds on current accounts
Cr	1270 42	Accrued commission income of insurance brokers for intermediary activities in concluding reinsurance contracts.

When an insurance broker provides services for collecting insurance payouts from insurance (reinsurance) organizations, the following accounting entries are made:

1) for the amount of insurance payouts receivable from insurance (reinsurance) organizations:

Dr	1280 43	Claims against insurers
	1280 44	Claims against reinsurers
Cr	3390 42	Settlements with reinsurers
	3390 43	Settlements with policyholders;

2) for the amount of accrued commission remuneration due to the insurance broker from the size of the insurance payout:

Dr	1270 41	Accrued commission income of insurance brokers for intermediary activities in concluding insurance contracts
	1270 42	Accrued commission income of insurance brokers for intermediary activities in concluding reinsurance contracts.
Cr	6110 41	Commission income of insurance brokers;

3) for the amount of actually received insurance payouts payable to the policyholder (reinsurer):

Dr	1010	Cash in cash register
	1030	Cash funds on current accounts
Cr	1280 43	Claims against insurers
	1280 44	Claims against reinsurers.

When the insurance broker transfers the insurance payout to policyholders (reinsurers), the following accounting entries are made:

1) for the amount of accrued commission remuneration due to the insurance broker:

Dr	3390 42	Settlements with reinsurers
	3390 43	Settlements with policyholders
Cr	1270 41	Accrued commission income of insurance brokers for intermediary activities in concluding insurance contracts
	1270 42	Accrued commission income of insurance brokers for intermediary activities in concluding reinsurance contracts.

2) for the remaining amount of the insurance payout:

Dr	3390 42	Settlements with reinsurers
	3390 43	Settlements with policyholders
Cr	1010	Cash in cash register
	1030	Cash funds on current accounts.

When an insurance broker concludes a contract for insurance of its civil liability to third parties, from the moment of concluding the insurance contract, the insurance broker makes the following accounting entries:

1) for the amount of insurance premiums payable to the insurance organization:

Dr	1620 01	Insurance premiums paid to insurance organizations
Cr	3390 45	Other creditor debt related to brokerage activities";

2) for the amount of insurance premiums actually transferred to the insurance organization:

Dr	3390 45	Other creditor debt related to brokerage activities"
Cr	1030	Cash funds on current accounts;

3) for the amount of insurance premiums transferred to the insurance organization charged to expenses of the reporting period:

Dr	7210	Administrative expenses
Cr	1620 01	Insurance premiums paid to insurance organizations.

Chapter 14. Accounting for operations related to compensation for the negative difference between the return of pension assets and the minimum value of the return of pension assets

Footnote. Rules supplemented with Chapter 14 in accordance with Resolution of the Board of the National Bank of RK dated 22.11.2021 No. 100 (enters into force after ten calendar days after the day of its first official publication).

When forming and/or increasing the reserve for compensation of the negative difference between the nominal return of pension assets obtained by the investment portfolio manager and the minimum value of the return of pension assets, the following accounting entry is made:

Dr	5610	Retained earnings (uncovered loss) of the reporting year
Cr	5460 63	Reserve for compensation of the negative difference between the nominal return indicator and the minimum value of return (passive).

When writing off and/or decreasing the formed reserve for compensation of the negative difference between the nominal return indicator and the minimum value of return by the investment portfolio manager, the following accounting entry is made:

Dr	5460 63	Reserve for compensation of the negative difference between the nominal return indicator and the minimum value of return (passive)
Cr	5610	Retained earnings (uncovered loss) of the reporting year.

When recognizing the obligation by the manager to compensate for the negative difference between the nominal return of pension assets obtained by the investment portfolio manager and the minimum value of the return of pension assets, the following accounting entry is made:

Dr	7440 63	Expenses for compensation of the negative difference between the nominal return indicator and the minimum value of return
Cr	3440 63	Short-term liabilities for compensation of the negative difference between the nominal return indicator and the minimum value of return;

upon compensation of the negative difference between the nominal return of pension assets obtained by the investment portfolio manager and the minimum value of the return of pension assets, the following accounting entry is made:

Dr	3440 63	Short-term liabilities for compensation of the negative difference between the nominal return indicator and the minimum value of return
Cr	1030	Cash funds on current accounts.

Chapter 15. Accounting for operations related to the accrual of commission remuneration from investment income and for services of other professional participants of the securities market

Footnote. Rules supplemented with Chapter 15 in accordance with Resolution of the Board of the National Bank of RK dated 22.11.2021 No. 100 (enters into force after ten calendar days after the day of its first official publication).

For the amount of commission remuneration due, the following accounting entry is made:

1) for the amount of accrued commission remuneration:

Dr	1270 83	Accrued commission income for services of other professional participants of the securities market
Cr	6110 82	Commission income for services of other professional participants of the securities market;

2) for the amount of actually received money:

Dr	1030	Cash funds on current accounts
Cr	1270 83	Accrued commission income for services of other professional participants of the securities market.

Chapter 16. Accounting for financial assets held for sale in accordance with the international standard for small and medium-sized enterprises

Footnote. Rules supplemented with Chapter 16 in accordance with Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force from January 1, 2023).

Paragraph 1. Accounting for purchased debt securities held for sale

When purchasing debt securities classified in the category "securities held for sale" (at purchase cost, including transaction costs), the following accounting entries are made:

1) upon transfer of advance to the broker:

Dr	1610 02	Settlements with brokers
Cr	1030	Cash funds on current accounts;

2) for the net cost of the purchased debt security (at an amount not exceeding its nominal value) including transaction costs:

Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	1030	Cash funds on current accounts
	1610 02	Settlements with brokers;

3) for the amount of premium, including costs associated with the purchase of the debt security:

Dr	1140 08	Premium on purchased short-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale
Cr	1030	Cash funds on current accounts;

4) for the amount of discount (allowance):

Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	1140 07	Discount on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale;

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

Dr	2170 03	Remuneration accrued by previous holders of securities
	1270 04	Remuneration accrued by previous holders of securities
Cr	1030	Cash funds on current accounts;

6) in case of exceeding the transaction amount for the purchase of debt securities over their fair value:

Dr	7470 10	Expenses from purchase-sale of securities
Cr	1140 07	Discount on purchased short-term financial assets held for sale
	1140 08	Premium on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale;

7) in case of exceeding the fair value of debt securities over the transaction amount for their purchase:

Dr	1140 07	Discount on purchased short-term financial assets held for sale
	1140 08	Premium on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale
Cr	6280 09	Income from purchase-sale of securities.

Upon accrual of remuneration on purchased debt securities held for sale, with the frequency established by the organization's accounting policy, for the amount of accrued remuneration, the following accounting entry is made:

Dr	1270 01	Accrued income in the form of remuneration on purchased securities
	2170 01	Accrued income in the form of remuneration on purchased securities
Cr	6110 01	Income related to receiving remuneration on purchased securities.

Upon accrual of expenses in the form of corporate income tax to be withheld at the source of payment by the issuer of the debt security, the following accounting entry is made:

Dr	7710	Expenses for corporate income tax
Cr	3110 01	Corporate income tax payable.

Upon amortization of premium or discount (allowance) on purchased debt securities held for sale, with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of premium amortization:

Dr	7310 02	Expenses related to amortization of premium on purchased securities
Cr	1140 08	Premium on purchased short-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale;

2) for the amount of discount (allowance) amortization:

Dr	1140 07	Discount on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale
Cr	6110 03	Income related to amortization of discount on purchased securities.

After accrual of remuneration and amortization of premium or discount (allowance) in accordance with paragraphs 139 and 141 of the Instruction, revaluation of purchased debt securities held for sale at fair value is performed, with the frequency established by the organization's accounting policy, and the following accounting entries are made:

if the fair value of debt securities is higher than their value reflected in the balance sheet net of remuneration:

Dr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale;

if the value of debt securities reflected in the balance sheet net of remuneration is higher than their fair value:

Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale;

for the amount of outstanding positive or negative adjustment of fair value of debt securities:

Dr	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale.

Footnote. Paragraph 142 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days after the day of its first official publication).

When revaluing debt securities held for sale, the value of which is expressed in foreign currency, at the exchange rate, the following accounting entries are made:

upon increase in the exchange rate of currency, for the amount of positive exchange rate difference:


Dr	1140 06	Short-term financial assets held for sale
	1140 08	Premium on purchased short-term financial assets held for sale
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2030 06	Long-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities
Cr	6250 02	Income from foreign currency revaluation;

simultaneously, for the amount of negative exchange difference:


Dr	7430 02	Expenses from foreign currency revaluation
Cr	1140 07	Discount on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale;

for the amount of positive adjustment of fair value of debt securities:


Dr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale;

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


Dr	7430 02	Expenses from foreign currency revaluation
Cr	1140 06	Short-term financial assets held for sale
	1140 08	Premium on purchased short-term financial assets held for sale
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2030 06	Long-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities;

simultaneously, for the amount of positive exchange difference:


Dr	1140 07	Discount on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale
Cr	6250 02	Income from foreign currency revaluation;

for the amount of negative adjustment of fair value of debt securities:


Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale.

Upon receipt from the issuer of accrued remuneration on purchased debt securities held for sale, the following accounting entries are made:

1) for the amount of received remuneration:


Dr	1030	Cash on current accounts
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities;

2) for the amount of withheld corporate income tax:


Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities.

Upon sale of purchased debt securities held for sale, after accrual of remuneration, amortization of premium or discount (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 139, 141 and 142 of the Instruction, the following accounting entries are made:

1) for the amount of unamortized premium on debt securities held for sale:


Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	1140 08	Premium on purchased short-term financial assets held for sale
	2030 08	Premium on purchased long-term financial assets held for sale;

2) for the amount of unamortized discount (allowance) on debt securities held for sale:


Dr	1140 07	Discount on purchased short-term financial assets held for sale
	2030 07	Discount on purchased long-term financial assets held for sale
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

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


Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale;

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


Dr	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

5) for the amount of the concluded transaction on the sale of debt securities held for sale:


Dr	1030	Cash on current accounts
Cr	1140 06	Short-term financial assets held for sale
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2030 06	Long-term financial assets held for sale
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities;

6) in case the amount of the concluded transaction on the sale of debt securities held for sale exceeds their cost, at which they are reflected in the balance sheet less remuneration, for the amount of difference:


Dr	1030	Cash on current accounts
Cr	6280 09	Income from purchase - sale of securities;

7) in case the cost of debt securities held for sale, at which they are reflected in the balance sheet less remuneration, exceeds the amount of the concluded transaction on their sale, for the amount of difference:


Dr	7470 10	Expenses from purchase - sale of securities
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

8) for the amount of income from revaluation of debt securities held for sale at fair value:


Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	6150 05	Income on financial assets held for sale;

9) for the amount of expenses from revaluation of debt securities held for sale at fair value:


Dr	7470 11	Expenses on financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale.

Footnote. Paragraph 145 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon redemption by the issuer of debt securities held for sale, after accrual of remuneration, amortization of premium or discount (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 139, 141 and 142 of the Instruction, the following accounting entries are made:

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


Dr	1030	Cash on current accounts
Cr	1140 06	Short-term financial assets held for sale
	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2030 06	Long-term financial assets held for sale
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities;

2) for the amount of withheld corporate income tax:


Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	1270 04	Remuneration accrued by previous holders on securities
	2170 01	Accrued income in the form of remuneration on purchased securities
	2170 03	Remuneration accrued by previous holders on securities;

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


Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	6150 05	Income on financial assets held for sale;

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


Dr	7470 11	Expenses on financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale.

At each reporting date, the presence of objective signs of impairment of purchased debt securities held for sale is assessed. In case of their impairment, the amount of loss from impairment is calculated in accordance with international financial reporting standards, and upon creation (increase) of reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7440 04	Expenses on formation of reserves (provisions) on financial assets held for sale
Cr	1290 27	Reserves (provisions) on financial assets held for sale;

in the presence of amounts of negative revaluation on the capital account on financial assets held for sale, simultaneously the following accounting entry is made:


Dr	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale.

Upon reduction (cancellation) in cases provided for by international financial reporting standards, of reserves (provisions) to cover losses from impairment on financial assets held for sale, the following accounting entry is made:


Dr	1290 27	Reserves (provisions) on financial assets held for sale
Cr	6240 26	Income from restoration (cancellation) of reserves (provisions) created on financial assets held for sale.

Upon write-off of financial assets held for sale from the balance sheet at the expense of created reserves (provisions), the following accounting entry is made:


Dr	1290 27	Reserves (provisions) on financial assets held for sale
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale.

Upon redemption by the issuer of financial assets held for sale, written off from the balance sheet at the expense of reserves (provisions), the following accounting entry is made:


Dr	1030	Cash on current accounts
Cr	6240 26	Income from restoration (cancellation) of reserves (provisions) created on financial assets held for sale.

Paragraph 2. Accounting for purchased equity securities held for sale

Upon purchase of equity securities held for sale, the following accounting entries are made:

1) upon transfer of advance to the broker:


Dr	1610 02	Settlements with brokers
Cr	1030	Cash on current accounts;

2) for the net cost of purchased equity security including transaction costs:


Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	1030	Cash on current accounts
	1610 02	Settlements with brokers;

3) in case the amount of the transaction on purchase of equity securities exceeds their fair value:


Dr	7470 10	Expenses from purchase - sale of securities
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

4) in case the fair value of equity securities exceeds the amount of the transaction on their purchase:


Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	6280 09	Income from purchase-sale of securities.

Upon accrual of dividends due on equity securities held for sale, the following accounting entry is made:


Dr	1270 01	Accrued income in the form of remuneration on purchased securities
	2170 01	Accrued income in the form of remuneration on purchased securities
Cr	6120	Income on dividends.

Upon accrual of expenses in the form of corporate income tax payable to be withheld at the source of payment by the issuer of equity securities, the accounting entry is made in accordance with paragraph 140 of the Instruction.
Upon revaluation of purchased equity securities held for sale, the following accounting entries are made:

if the fair value of equity securities is higher than their cost, at which they are reflected in the balance sheet less remuneration:


Dr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale;

if the cost of equity securities, at which they are reflected in the balance sheet less remuneration, is higher than their fair value:


Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale;

for the amount of positive or negative adjustment of fair value of equity securities accounted for:


Dr	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale.

Footnote. Paragraph 154 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon revaluation of equity securities held for sale, the cost of which is expressed in foreign currency, at the exchange rate of the currency, the following accounting entries are made:

for the amount of positive exchange difference:


Dr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	5440 01	Reserve for revaluation of financial assets held for sale;

for the amount of negative exchange difference:


Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale.

Upon payment by the issuer of dividends on equity securities held for sale, the following accounting entries are made:


Dr	1030	Cash on current accounts
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	2170 01	Accrued income in the form of remuneration on purchased securities;

for the amount of withheld corporate income tax:


Dr	3110	Corporate income tax payable
Cr	1270 01	Accrued income in the form of remuneration on purchased securities
	2170 01	Accrued income in the form of remuneration on purchased securities.

Upon sale or repurchase by the issuer of equity securities held for sale, after revaluation of equity securities at fair value in accordance with paragraph 154 of this Instruction, the following accounting entries are made:

1) for the amount of accumulated positive revaluation at fair value of equity securities held for sale:


Dr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale
Cr	1140 09	Positive adjustment of fair value of short-term financial assets held for sale
	2030 09	Positive adjustment of fair value of long-term financial assets held for sale;

2) for the amount of accumulated negative revaluation at fair value of equity securities held for sale:


Dr	1140 10	Negative adjustment of fair value of short-term financial assets held for sale
	2030 10	Negative adjustment of fair value of long-term financial assets held for sale
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

3) for the amount of the concluded transaction on the sale of equity securities held for sale:


Dr	1030	Cash on current accounts
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

4) in case the amount of the concluded transaction on the sale of equity securities held for sale exceeds their cost, at which they are reflected in the balance sheet less remuneration, for the amount of difference:


Dr	1030	Cash on current accounts
Cr	6280 09	Income from purchase - sale of securities;

5) in the event that the cost of equity securities held for sale, reflected in the balance sheet net of remuneration, exceeds the amount of the concluded transaction for their sale, the difference is recorded as follows:


Dr	7470 10	Expenses from purchase-sale of securities
Cr	1140 06	Short-term financial assets held for sale
	2030 06	Long-term financial assets held for sale;

6) for the amount of income from revaluation of the fair value of equity securities held for sale:


Dr	5440 01	Reserve for revaluation of financial assets held for sale
Cr	6150 05	Income from financial assets held for sale;

7) for the amount of expenses from revaluation of the fair value of equity securities held for sale:


Dr	7470 11	Expenses from financial assets held for sale
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income.".

Footnote. Paragraph 157 is amended by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days following the day of its first official publication).

Chapter 17. Accounting for fixed assets in accordance with the International Standard for Small and Medium-sized Entities

Footnote. Rules are supplemented by Chapter 17 in accordance with the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 88 (enters into force after ten calendar days following the day of its first official publication).

158. When purchasing a fixed asset, the following accounting entries are made:

1. upon receipt of the fixed asset:


Dr	2410	Fixed assets
Cr	3310	Short-term trade payables to suppliers and contractors;

upon payment for the fixed asset:


Dr	3310	Short-term trade payables to suppliers and contractors
Cr	1010	Cash in cash register
	1030	Cash on current accounts.

159. When acquiring a fixed asset by exchanging it for another fixed asset, the following accounting entries are made:

1. in the event that the fair value of the acquired asset equals the cost of the transferred asset:


Dr	2410	Fixed assets (acquired asset)
	2420	Accumulated depreciation of fixed assets
Cr	2410	Fixed assets (transferred asset);

if the fair value of the acquired asset is higher than the cost of the transferred asset:


Dr	2410	Fixed assets (acquired asset)
	2420	Accumulated depreciation of fixed assets
	1010	Cash in cash register
	1030	Cash on current accounts
Cr	2410	Fixed assets (transferred asset)
	6210	Income from disposal of assets;

if the fair value of the acquired asset is lower than the cost of the transferred asset:


Dr	2410	Fixed assets (acquired asset)
	2420	Accumulated depreciation of fixed assets
	7410	Expenses on disposal of assets
Cr	2410	Fixed assets (transferred asset)
	1010	Cash in cash register
	1030	Cash on current accounts.

When accruing depreciation on fixed assets, the following accounting entry is made:


Dr	7490 01	Expenses on depreciation of fixed assets and right-of-use assets
Cr	2420	Accumulated depreciation of fixed assets.

161. When identifying impairment of an object or group of objects of fixed assets, the following accounting entries are made:

1. in the event of applying the cost model


Dr	7420	Expenses from impairment of assets
Cr	2430	Loss from impairment of fixed assets;

in the event of applying the revaluation model, impairment of an object or group of objects of fixed assets is carried out taking into account the previously accrued reserve for revaluation:


Dr	7420	Expenses from impairment of assets
	5420	Reserve for revaluation of fixed assets and right-of-use assets
Cr	2430	Loss from impairment of fixed assets.

162. In the event of applying the revaluation model to fixed assets, revaluation of fixed assets is carried out by the following accounting entries:

1. in the event of positive revaluation:


Dr	2410	Fixed assets
	2420	Accumulated depreciation of fixed assets
Cr	5420	Reserve for revaluation of fixed assets and right-of-use assets;

in the event of negative revaluation:


Dr	2420	Accumulated depreciation of fixed assets
	5420	Reserve for revaluation of fixed assets and right-of-use assets
	7420	Expenses from impairment of assets
Cr	2410	Fixed assets.

When writing off objects of fixed assets, the following accounting entry is made:


Dr	2420	Accumulated depreciation of fixed assets
	7410	Expenses on disposal of assets
Cr	2410	Fixed assets.

Chapter 18. Accounting for inventory upon purchase and upon realization in accordance with the International Standard for Small and Medium-sized Entities

Footnote. Rules are supplemented by Chapter 18 in accordance with the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 88 (enters into force after ten calendar days following the day of its first official publication).

164. When purchasing inventory, the following accounting entries are made:

1. upon receipt of inventory:


Dr	1330	Goods
Cr	3310	Short-term trade payables to suppliers and contractors;

upon payment for inventory:


Dr	3310	Short-term trade payables to suppliers and contractors
Cr	1010	Cash in cash register
	1030	Cash on current accounts.

165. Upon realization of inventory, the following accounting entries are made:

1. upon recognition of income from realization:


Dr	1210	Short-term trade receivables from buyers and customers
Cr	6010	Income from sale of products and rendering of services;

upon receipt of payment from buyers:


Dr	1010	Cash in cash register
	1030	Cash on current accounts
Cr	1210	Short-term trade receivables from buyers and customers;

and simultaneously:


Dr	7010	Cost of sold products and rendered services
Cr	1330	Goods.

Chapter 19. Accounting for operations on payment of wages and other monetary payments in accordance with the International Standard for Small and Medium-sized Entities

Footnote. Rules are supplemented by Chapter 19 in accordance with the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 88 (enters into force after ten calendar days following the day of its first official publication).

When issuing monetary funds to an employee under an advance report, the following accounting entry is made:


Dr	1250	Short-term trade receivables from employees
Cr	1010	Cash in cash register
	1030	Cash on current accounts.

Based on supporting documents prepared in accordance with the requirements established by the internal documents of the Organization, the following accounting entry is made to write off the employee's debt:


Dr	7210	Administrative expenses
Cr	1250	Short-term trade receivables from employees.

168. When accruing wages by the Organization, the following accounting entry is made:

1. for the amount of wage accrual:


Dr	7210	Administrative expenses
Cr	3350	Short-term liability for labor payment;

for the amount of withholding of individual income tax from wages:


Dr	3350	Short-term liability for labor payment
Cr	3120	Individual income tax;

for the amount of withholding of mandatory pension contributions from wages:


Dr	3350	Short-term liability for labor payment
Cr	3220	Liabilities for pension contributions;

for the amount of accrual of mandatory social payments from wages:


Dr	7220 01	Expenses on social tax and social payments
Cr	3150	Social tax (Mandatory social payments);

for the amount of accrual of social tax from wages:


Dr	7220 01	Expenses on social tax and social payments
Cr	3150	Social tax.

Upon actual payment of wages, the following accounting entries are made:


Dr	3350	Short-term liability for labor payment
Cr	1010	Cash in cash register
	1030	Cash on current accounts.

170. Upon payment of taxes and mandatory payments to the budget, withheld and accrued in accordance with paragraph 168 of this Instruction, on wages, the following accounting entries are made:

1. for the amount of payment of individual income tax:


Dr	3120	Individual income tax
Cr	1030	Cash on current accounts;

for the amount of payment of social tax:


Dr	3150	Social tax
Cr	1030	Cash on current accounts;

for the amount of payment of mandatory pension contributions (broken down by each employee):


Dr	3220	Liabilities for pension contributions
Cr	1030	Cash on current accounts;

for the amount of payment of mandatory pension contributions (broken down by each employee):


Dr	3150	Social tax (Mandatory social payments)
Cr	1030	Cash on current accounts.

Chapter 20. Accounting for assets accepted for investment management

Footnote. Rules are supplemented by Chapter 20 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days following the day of its first official publication).

Upon receipt by the organization of assets for investment management for the amount of assets accepted in accordance with the investment management agreement, the following accounting entry is made:


Dr	1800 01	Money
	1800 02	Refined precious metals
	1800 03	Securities
	1800 04	Placed deposits
	1800 05	Equity investments
	1800 06	Intangible assets
	1800 07	Fixed assets
	1800 08	Other assets
	1800 09	Accounts receivable
	1800 10	Dividends
	1800 11	Remuneration
	1800 12	Other claims
Cr	1830 01	Receipt of assets from client.

Chapter 21. Placement of money held in investment management in foreign currency

Footnote. Rules are supplemented by Chapter 21 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days following the day of its first official publication).

When purchasing foreign currency by the organization, the following accounting entries are made:

1) if the purchase rate is lower than the market rate:


Dr	1800 01	Money (for the amount of purchased foreign currency)
Cr	1800 01	Money (for the paid amount of money in tenge)
	1830 03	Income from purchase-sale (for the difference between the purchase rate and the market rate);

2) if the purchase rate is higher than the market rate:


Dr	1800 01	Money (for the amount of purchased foreign currency)
	1840 03	Expenses from purchase-sale (for the difference between the purchase rate and the market rate)
Cr	1800 01	Money (for the paid amount of money in tenge).

When selling foreign currency by the organization, the following accounting entries are made:

1) if the sale rate is higher than the market rate:


Dr	1800 01	Money (for the received amount of money in tenge)
Cr	1800 01	Money (for the amount of sold foreign currency)
	1830 03	Income from purchase-sale (for the difference between the sale rate and the market rate);

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


Dr	1800 01	Money (for the received amount of money in tenge)
	1840 03	Expenses from purchase-sale (for the difference between the sale rate and the market rate)
Cr	1800 01	Money (for the amount of sold foreign currency).

When exchanging foreign currencies by the organization, the following accounting entries are made:


Dr	1800 01	Money (for the amount of purchased foreign currency)
Cr	1800 01	Money (for the amount of sold foreign currency);

for the amount of positive difference:


Dr	1800 01	Money
Cr	1830 03	Income from purchase-sale (for the difference between the sale (purchase) rate and the market rate);

for the amount of negative difference:


Dr	1840 03	Expenses from purchase-sale (for the difference between the sale (purchase) rate and the market rate)
Cr	1800 01	Money.

When revaluing money in foreign currency at the market exchange rate on the revaluation date, the following accounting entries are made:

1) upon increase of the market exchange rate for the amount of positive exchange rate difference:


Dr	1800 01	Money (in foreign currency)
Cr	1830 05	Income from exchange rate difference;

2) upon decrease of the market exchange rate for the amount of negative exchange rate difference:


Dr	1840 05	Expenses from exchange rate difference
Cr	1800 01	Money (in foreign currency).

Chapter 22. Placement of money held in investment management in deposits

Footnote. Rules are supplemented by Chapter 22 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days following the day of its first official publication).

Upon placement of money held in investment management in deposits in second-tier banks or organizations carrying out certain types of banking operations, for the amount of the deposit including transaction costs, if any, the following accounting entry is made:


Dr	1800 04	Placed deposits
Cr	1800 01	Money.

Upon accrual of remuneration on the deposit, determined by the bank deposit agreement, in accordance with the periodicity established by the organization's accounting policy, the following accounting entry is made:


Dr	1800 11	Remuneration
Cr	1830 02	Income in the form of remuneration (dividends).

Upon actual receipt of remuneration on the deposit, the following accounting entry is made:


Dr	1800 01	Money
Cr	1800 11	Remuneration.

At the end of the bank deposit term upon return of money, the following accounting entry is made:


Dr	1800 01	Money
Cr	1800 04	Placed deposits
	1800 11	Remuneration.

When revaluing deposits in foreign currency at the market exchange rate on the revaluation date, the following accounting entries are made:

1) upon increase of the market exchange rate for the amount of positive exchange rate difference:


Dr	1800 04	Placed deposits
Cr	1830 05	Income from exchange rate difference;

2) upon decrease of the market exchange rate for the amount of negative exchange rate difference:


Dr	1840 05	Expenses from exchange rate difference
Cr	1800 04	Placed deposits.

Chapter 23. Placement of money held in investment management in securities

Footnote. Rules are supplemented by Chapter 23 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days following the day of its first official publication).

Upon acquisition of securities at the expense of assets held in investment management, the following accounting entries are made:

1) for the net cost of acquired securities (for the amount not exceeding the nominal value):


Dr	1800 03	Securities
Cr	1800 01	Money;

2) for the amount of premium, including costs associated with the acquisition of the debt security:


Dr	1800 03	Securities (separate subaccounts for accounting of the premium amount on the security)
Cr	1800 01	Money
	1820 01	Accounts payable;

3) for the amount of discount:


Dr	1800 03	Securities (separate subaccounts for accounting of the nominal value of the security)
Cr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (markdown) on the security);

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


Dr	1800 11	Remuneration
Cr	1800 01	Money.

In accordance with the periodicity established by the organization's accounting policy, accrual of remuneration at the declared interest rate on acquired securities is performed. In this case, for the amount of accrued remuneration, the following accounting entry is made:


Dr	1800 11	Remuneration
Cr	1830 02	Income in the form of remuneration (dividends).

Upon amortization of premium or discount (markdown) on acquired securities, the following accounting entries are made:

1) for the amount of premium amortization:


Dr	1840 08	Other expenses
Cr	1800 03	Securities (separate subaccounts for accounting of the premium amount on the security);

2) for the amount of discount (markdown) amortization:


Dr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (markdown) on the security)
Cr	1830 02	Income in the form of remuneration (dividends).

After accrual of declared remuneration and amortization of premium or discount (markdown) in accordance with paragraphs 182 and 183 of this Instruction, revaluation of acquired securities at fair value is performed with the periodicity established by the organization's accounting policy, and the following accounting entries are made:

1) upon exceeding the fair value of securities over their cost, reflected in the balance sheet net of remuneration:


Dr	1800 03	Securities
Cr	1830 04	Income from revaluation of assets at fair value;

2) upon exceeding the cost of securities, reflected in the balance sheet net of remuneration, over their fair value:


Dr	1840 04	Expenses from revaluation of assets at fair value
Cr	1800 03	Securities.

When revaluing acquired securities (excluding equity securities), the cost of which is expressed in foreign currency, at the market exchange rate on the revaluation date, the following accounting entries are made:

1) upon increase of the market exchange rate:

for the amount of positive exchange rate difference:


Dr	1800 03	Securities (separate subaccounts for accounting of the nominal value and premium amount on the security)
	1800 11	Remuneration
Cr	1830 05	Income from exchange rate difference;

for the amount of negative exchange rate difference:


Dr	1840 05	Expenses from exchange rate difference
Cr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (markdown) on the security);

2) upon decrease of the market exchange rate for the amount of negative exchange rate difference:


Dr	1840 05	Expenses from exchange rate difference
	1800 03	Securities (separate subaccounts for accounting of the nominal value and premium amount on the security)
	1800 11	Remuneration

and, simultaneously, for the amount of positive exchange rate difference:


Dr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (markdown) on the security)
Cr	1830 05	Income from exchange rate difference.

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


Dr	1800 01	Money
Cr	1800 11	Remuneration.

Upon sale of acquired securities after accrual of declared remuneration, amortization of premium or discount (markdown), and revaluation of securities at fair value in accordance with paragraphs 182, 183, and 184 of this Instruction, the following accounting entries are made:

1) for the amount of unamortized premium on securities:


Dr	1800 03	Securities (separate subaccounts for accounting of the nominal value of the security)
Cr	1800 03	Securities (separate subaccounts for accounting of the premium amount on the security);

2) for the amount of unamortized discount (markdown) on securities:


Dr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (markdown) on the security)
Cr	1800 03	Securities (separate subaccounts for accounting of the nominal value of the security);

3) for the amount of the concluded transaction for sale of securities:

upon occurrence of positive difference between the transaction amount and the cost of assets, reflected in the balance sheet net of remuneration:


Dr	1800 01	Money
Cr	1800 03	Securities
	1800 11	Remuneration
	1830 03	Income from purchase-sale;

upon occurrence of negative difference between the transaction amount and the cost of assets, reflected in the balance sheet net of remuneration:


Dr	1800 01	Money
	1840 03	Expenses from purchase-sale
Cr	1800 03	Securities
	1800 11	Remuneration.

Chapter 24. Placement of money held in investment management in derivative financial instruments

Footnote. Rules are supplemented by Chapter 24 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days following the day of its first official publication).

Upon acquisition of a derivative financial instrument at the expense of assets held in investment management, the following accounting entries are made:

1) for the amount of the premium paid on the purchased "call" ("put") option with the opening of a separate account for the accounting of the cost of the derivative financial instrument:


Dr	1800 12	Other receivables
Cr	1800 01	Funds;

2) for the margin amount on the futures contract:


Dr	1800 08	Other assets
Cr	1800 01	Funds.

Upon revaluation of a derivative financial instrument at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of positive change in the fair value of the derivative financial instrument:


Dr	1800 12	Other receivables
Cr	1830 04	Income from revaluation of assets at fair value;

2) for the amount of negative change in the fair value of the derivative financial instrument:


Dr	1840 04	Expenses from revaluation of assets at fair value
Cr	1820 02	Other liabilities (separate accounts for accounting of the cost of derivative financial instruments);

3) for the amount of the outstanding positive (negative) adjustment to the fair value of derivative financial instruments:


Dr	1820 02	Other liabilities
Cr	1800 12	Other receivables.

Upon payment by the organization to the counterparty (by the counterparty to the organization) of the margin amount, the following accounting entries are made:

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


Dr	1800 08	Other assets
Cr	1800 01	Funds;

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


Dr	1800 08	Other assets
Cr	1820 02	Other liabilities;

3) upon write-off of the outstanding allowable margin from the account opened at the stock exchange (by the broker):


Dr	1800 01	Funds
Cr	1800 08	Other assets;

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


Dr	1820 02	Other liabilities
Cr	1800 08	Other assets.

On the date of execution of the derivative financial instrument, the following accounting entries are made:

1) upon transfer of funds by the organization in case of net basis settlements:


Dr	1820 02	Other liabilities
Cr	1800 01	Funds;

2) upon receipt of funds from the counterparty in case of net basis settlements:


Dr	1800 01	Funds
Cr	1800 12	Other receivables;

3) upon acquisition of the underlying asset in accordance with the terms of the derivative financial instrument:

for the cost of the acquired asset:


Dr	1800 01	Funds
	1800 02	Refined precious metals
	1800 03	Securities
	1800 05	Investments in capital
	1800 07	Fixed assets
	1800 08	Other assets
	1820 02	Other liabilities (separate accounts for accounting of the cost of derivative financial instruments)
Cr	1800 01	Funds
	1800 12	Other receivables;

4) upon sale of the underlying asset in accordance with the terms of derivative financial instruments:

for the cost of the sold asset:


Dr	1800 01	Funds
	1820 02	Other liabilities (separate accounts for accounting of the cost of derivative financial instruments)
Cr	1800 01	Funds
	1800 02	Refined precious metals
	1800 03	Securities
	1800 05	Investments in capital
	1800 07	Fixed assets
	1800 08	Other assets
	1800 12	Other receivables (separate accounts for accounting of derivative financial instruments).

Chapter 25. Accounting for REPO and Reverse REPO Transactions with Securities Held in Investment Management

Footnote. The Rules are supplemented by Chapter 25 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon opening a REPO transaction:

1) the organization transferring securities in exchange for funds, upon entering into a REPO transaction, makes the following accounting entry for the transaction amount:


Dr	1800 01	Funds
Cr	1820 02	Other liabilities (separate accounts for accounting of REPO transactions with securities);

2) the organization providing funds in exchange for securities, upon entering into a reverse REPO transaction, makes the following accounting entry for the transaction amount:


Dr	1800 12	Other receivables (separate accounts for accounting of REPO transactions with securities)
Cr	1800 01	Funds.

During the term of REPO and reverse REPO transactions, based on the terms of the REPO transaction, the amount of remuneration due to be credited to expenses and income for the established term of these transactions is calculated. The following accounting entries are made in this regard:

1) for the amount of accrued expense as remuneration for REPO transactions:


Dr	1840 02	Expenses for payment of commission remuneration
Cr	1820 02	Other liabilities (separate accounts for accounting of REPO transactions with securities);

2) for the amount of accrued income as remuneration for the reverse REPO transaction:


Dr	1800 11	Remuneration
Cr	1830 02	Income in the form of remuneration (dividends).

Upon closing a REPO transaction after accruing remuneration in accordance with paragraph 193 of this Instruction, the following accounting entries are made:

1) upon the organization's receipt of securities previously transferred under the REPO transaction:

for the amount of accrued remuneration on the REPO transaction:


Dr	1820 02	Other liabilities
Cr	1800 01	Funds; for the cost of closing the REPO transaction, established at the time of concluding this transaction:
Dr	1820 02	Other liabilities
Cr	1800 01	Funds;

2) upon the organization's transfer of securities previously received under the reverse REPO transaction:

for the amount of accrued remuneration:


Dr	1800 01	Funds
Cr	1800 11	Remuneration; for the cost of closing the reverse REPO transaction, established at the time of concluding this transaction:
Dr	1800 01	Funds
Cr	1800 12	Other receivables.

Chapter 26. Accounting for Funds Held in Investment Management Placed in Refined Precious Metals

Footnote. The Rules are supplemented by Chapter 26 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon placing funds held in investment management into refined precious metals, the following accounting entry is made for the cost of the acquired metals:


Dr	1800 02	Refined precious metals
Cr	1800 01	Funds.

In auxiliary accounting, refined precious metals are reflected in troy ounces, as well as in tenge by multiplying the available quantity of refined precious metals by the established morning or evening London Bullion Market Association fixing and the tenge exchange rate to the US dollar on the date of reflection in accounting.

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

1) in case of increase in the cost of refined precious metals:


Dr	1800 02	Refined precious metals
Cr	1830 04	Income from revaluation of assets at fair value;

2) in case of decrease in the cost of refined precious metals:


Dr	1840 04	Expenses from revaluation of assets at fair value
Cr	1800 02	Refined precious metals.

Upon sale of refined precious metals after revaluation at fair value in accordance with paragraph 196 of this Instruction, the following accounting entries are made:

1) at the selling price of refined precious metals:


Dr	1800 01	Funds
Cr	1830 03	Income from purchase and sale;

2) for the cost of refined precious metals, as reflected in the balance sheet less remuneration:


Dr	1840 03	Expenses from purchase and sale
Cr	1800 02	Refined precious metals.

Chapter 27. Accounting for Funds Held in Investment Management Placed in Investments in Capital of Legal Entities Not Being Joint Stock Companies

Footnote. The Rules are supplemented by Chapter 27 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon placing funds held in investment management into investments in capital of legal entities not being joint stock companies, the following accounting entry is made:


Dr	1800 05	Investments in capital
Cr	1800 01	Funds.

Upon sale of a capital share, the following accounting entries are made:

1) in case of a positive difference between the transaction amount and the cost of assets, as reflected in the balance sheet less remuneration:


Dr	1800 01	Funds
Cr	1800 05	Investments in capital
	1830 03	Income from purchase and sale;

2) in case of a negative difference between the transaction amount and the cost of assets, as reflected in the balance sheet less remuneration:


Dr	1800 01	Funds
	1840 03	Expenses from purchase and sale
Cr	1800 05	Investments in capital.

Chapter 28. Accounting for Funds Held in Investment Management Placed in Fixed Assets and Intangible Assets

Footnote. The Rules are supplemented by Chapter 28 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon placing funds held in investment management into fixed assets and intangible assets, the following accounting entry is made:


Dr	1800 06	Intangible assets
	1800 07	Fixed assets
Cr	1800 01	Funds.

Upon revaluation of fixed assets and intangible assets at fair value, the following accounting entries are made:

1) in case the fair value of fixed assets and intangible assets exceeds their cost, as reflected in the balance sheet less remuneration:


Dr	1800 06	Intangible assets
	1800 07	Fixed assets
Cr	1830 04	Income from revaluation of assets at fair value;

2) in case the cost of fixed assets and intangible assets, as reflected in the balance sheet less remuneration, exceeds their fair value:


Dr	1840 04	Expenses from revaluation of assets at fair value
Cr	1800 06	Intangible assets
	1800 07	Fixed assets.

Upon sale of fixed assets and intangible assets, the following accounting entries are made:

1) in case of a positive difference between the transaction amount and the cost of assets, as reflected in the balance sheet less remuneration:


Dr	1800 01	Funds
Cr	1800 06	Intangible assets
	1800 07	Fixed assets
	1830 03	Income from purchase and sale;

2) in case of a negative difference between the transaction amount and the cost of assets, as reflected in the balance sheet less remuneration:


Dr	1800 01	Funds
	1840 03	Expenses from purchase and sale
Cr	1800 06	Intangible assets
	1800 07	Fixed assets.

Chapter 29. Accounting for Assets Withdrawn from Investment Management

Footnote. The Rules are supplemented by Chapter 29 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

In the event of a client withdrawing part of the assets held in investment management, the following accounting entry is made:


Dr	1840 01	Withdrawal of client assets
Cr	1800 01	Funds
	1800 02	Refined precious metals
	1800 03	Securities
	1800 04	Placed deposits
	1800 05	Investments in capital
	1800 06	Intangible assets
	1800 07	Fixed assets
	1800 08	Other assets
	1800 09	Accounts receivable
	1800 10	Dividends
	1800 11	Remuneration
	1800 12	Other receivables.

At the end of the reporting period, for the purpose of analyzing the efficiency of investment management of client assets, information on the formation of the final financial result for the reporting period is summarized by making the following accounting entries:

for the amount of income accrued on transactions with client assets:


Dr	1830 01	Receipt of assets from client
	1830 02	Income in the form of remuneration (dividends)
	1830 03	Income from purchase and sale
	1830 04	Income from revaluation of assets at fair value
	1830 05	Income from exchange rate differences
	1830 08	Other income
Cr	1810 01	Capital;

and, simultaneously, for the amount of expenses accrued on transactions with client assets:


Dr	1810 01	Capital
Cr	1840 02	Expenses for payment of commission remuneration
	1840 03	Expenses from purchase and sale
	1840 04	Expenses from revaluation of assets at fair value
	1840 05	Expenses from exchange rate differences
	1840 08	Other expenses.

At the end of the term of the investment management agreement for client assets, all available assets are returned by the organization to the client's account. In this regard, the following accounting entries are made for the available assets:

1) for the amount of income accrued on transactions with client assets:


Dr	1830 01	Receipt of assets from client
	1830 02	Income in the form of remuneration (dividends)
	1830 03	Income from purchase and sale
	1830 04	Income from revaluation of assets at fair value
	1830 05	Income from exchange rate differences
	1830 08	Other income
Cr	1810 01	Capital;

and, simultaneously, for the amount of expenses accrued on transactions with client assets:


Dr	1810 01	Capital
Cr	1840 02	Expenses for payment of commission remuneration
	1840 03	Expenses from purchase and sale
	1840 04	Expenses from revaluation of assets at fair value
	1840 05	Expenses from exchange rate differences
	1840 08	Other expenses;

2) for the balance amounts on liability accounts for the client:


Dr	1820 01	Accounts payable
	1820 02	Other liabilities
Cr	1840 01	Withdrawal of client assets;

3) for the balance amounts on asset accounts for the client:


Dr	1840 01	Withdrawal of client assets
Cr	1800 01	Funds
	1800 02	Refined precious metals
	1800 03	Securities
	1800 04	Placed deposits
	1800 05	Investments in capital
	1800 06	Intangible assets
	1800 07	Fixed assets
	1800 08	Other assets
	1800 09	Accounts receivable
	1800 10	Dividends
	1800 11	Remuneration
	1800 12	Other receivables;

4) for the balance amount on the capital account:


Dr	1810 01	Capital
Cr	1840 01	Withdrawal of client assets.

Chapter 30. Accounting for Assets Accepted Under a Brokerage Services Agreement

Footnote. The Rules are supplemented by Chapter 30 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

Upon acceptance by the broker of funds from the client under a brokerage services agreement, meeting the recognition criteria as an asset in accordance with Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities", approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 16, 2014 No. 137 "On Approval of Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities" (registered in the Registry of State Registration of Normative Legal Acts under No. 9735), the following accounting entries are made:

1) on balance sheet accounts:


Dr	1030	Cash on current accounts
Cr	3390 81	Broker's liabilities to the client;

2) upon the broker's purchase of assets with client funds:


Dr	3390 81	Broker's liabilities to the client
Cr	1030	Cash on current accounts.

The decision on the compliance of funds accepted from the client with the recognition criteria as an asset in accordance with Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities", approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 16, 2014 No. 137 "On Approval of Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities" (registered in the Registry of State Registration of Normative Legal Acts under No. 9735), is made in accordance with the internal documents of the broker.

A broker with the right to maintain client accounts as a nominal holder, upon receipt of funds from the client, as well as upon purchase of assets for the client, makes the following accounting entry in off-balance sheet accounting:


Debit	8970	"Depo" accounts.

A broker with the right to maintain client accounts as a nominal holder, upon disbursement of funds received from the client, as well as upon sale of assets for the client, makes the following accounting entry in off-balance sheet accounting:


Credit	8970	"Depo" accounts.

Lineage: Amended

Timeline

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