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

REPUBLIC OF KAZAKHSTAN NATIONAL BANK PUBLIC INSTITUTION		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 Subjects of the Financial Market

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. Preamble in the edition of the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force from January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.12.22 No. 122 (enters into force from January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force upon 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 from January 1, 2026).

1. Approve the attached Instruction on Accounting by Certain Subjects of the Financial Market.

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

3. 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 Subjects of the Financial Market 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 subjects of the financial market

Chapter 1. General Provisions

Footnote. Chapter 1 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 upon expiration of ten calendar days after the day of its first official publication).

1. 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 in the edition of the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force from January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.12.22 No. 122 (enters into force from January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force upon 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 from January 1, 2026).

2. This Instruction details the maintenance of accounting records by a unified accumulative pension fund, voluntary accumulative pension funds (hereinafter – accumulative pension funds), organizations carrying out separate 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, organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in case 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 the provision of brokerage services.

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

3. This Instruction applies methods of accounting for transactions for the purchase and sale of financial assets on the trade 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 maintaining accounting records of client assets held in investment management and assets received from clients under a contract for the provision of 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 Model Chart of Accounts for Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5348).

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

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

Chapter 2. Basic Concepts Used in This Instruction

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

Chapter 3. Accounting for Securities Transactions

Footnote. Chapter 3 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 upon 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. Heading of Paragraph 1 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon expiration of ten calendar days after the day of its first official publication).

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

7. 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 receipt of remuneration on acquired securities.

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

8. Upon accrual of expenses in the form of corporate income tax to be withheld at the source 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.

9. Upon amortization of premium or discount (allowance) 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 (allowance) 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 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon expiration of ten calendar days after the day of its first official publication).

10. After accrual of remuneration and amortization of premium or discount (allowance) according to 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 is carried out at fair value, 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 reflected in the balance sheet net of remuneration:

Dr	1120 04	Positive adjustment of fair value 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 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 adjustment of fair value of financial assets measured at fair value with changes recognized in profit or loss;

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

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

for the amount of positive or negative adjustment of fair value of debt 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 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 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 expiration of ten calendar days after the day of its first official publication).

11. 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 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 currency for the amount of positive exchange 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 adjustment of fair value 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 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 adjustment of fair value of financial assets measured at fair value with changes recognized in profit or loss;

upon decrease in the exchange rate of currency for the amount of negative exchange 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 adjustment of fair value 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 difference:

Dr	1120 02	Discount on 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
Cr	6250 02	Income from foreign currency revaluation;

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

in the event of an increase in the exchange rate by the amount of a positive exchange rate difference:

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

simultaneously, by the amount of a negative exchange rate difference:

Dr	7430 02	Expenses from foreign currency revaluation
Cr	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;

by the amount of a positive fair value adjustment of debt securities:

Dr	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
Cr	5440	Reserve for revaluation of financial assets measured at fair value through other comprehensive income;

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

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

simultaneously, by the amount of a positive exchange rate difference:

Dr	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	6250 02	Income from foreign currency revaluation;

by the amount of a negative fair value adjustment of debt securities:

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 11 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).

12. Upon receipt from the issuer of accrued 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, the following accounting entries are made:

1) by the amount of received remuneration:

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

13. Upon the sale of acquired debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, after accrual of remuneration, amortization of premium or discount (spread), 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) by the amount of unamortized premium on debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income:

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 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) by the amount of unamortized discount (spread) on debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income:

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	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;

3) by the amount of the concluded transaction for the sale of debt securities measured at fair value with changes 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 with changes 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 acquired 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 acquired securities
	2170 03	Remuneration accrued by previous holders of securities;

4) in the event that the amount of the concluded transaction for the sale of debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, exceeds their value as reflected in the balance sheet minus remuneration, by the amount of the difference:

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

5) in the event that the value of debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, as reflected in the balance sheet minus remuneration, exceeds the amount of the concluded transaction for their sale, by the amount of the difference:

Dr	7470 10	Expenses from purchase - sale of securities
Cr	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;

6) by 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) by 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 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); Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

14. Upon redemption by the issuer of debt securities measured at fair value through other comprehensive income and measured at fair value with changes recognized in profit or loss, after accrual of remuneration, amortization of premium or discount (spread), 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) by the amount of money received from the issuer of debt securities measured at fair value with changes 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 with changes 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 acquired 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 acquired 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 acquired securities
	1270 04	Remuneration accrued by previous holders of securities
	2170 01	Accrued income in the form of remuneration on acquired securities
	2170 03	Remuneration accrued by previous holders of securities;

3) by 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) by 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 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).

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

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

15. 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 acquired 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 acquisition of the debt security:

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

4) for the amount of discount (spread):

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 acquired short-term financial assets measured at amortized cost
	2020 02	Discount on acquired 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 the event that the transaction amount for the purchase of debt securities exceeds their fair value:

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

7) in the event that the fair value of debt securities exceeds the transaction amount for their purchase:

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

16. Upon accrual of remuneration on acquired 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 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.

17. Upon accrual of expenses in the form of corporate income tax payable, withheld at the source 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.

18. Upon amortization of premium or discount (spread) on acquired 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 premium amortization:

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

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

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

19. Upon revaluation of debt securities measured at amortized cost, the cost of which is expressed in foreign currency, at the exchange rate, 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 acquired short-term financial assets measured at amortized cost
	1270 01	Accrued income in the form of remuneration on acquired securities
	1270 04	Remuneration accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2020 03	Premium on acquired long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of remuneration on acquired securities
	2170 03	Remuneration accrued by previous holders of securities
Cr	6250 02	Income from foreign currency revaluation;

simultaneously, for the amount of negative exchange rate difference:

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

2) for the amount of negative exchange rate difference:

Dr	7430 02	Foreign currency revaluation expenses
Cr	1130 01	Short-term financial assets measured at amortized cost
	1130 03	Premium on acquired short-term financial assets measured at amortized cost
	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2020 03	Premium on acquired long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities;

simultaneously, for the amount of the positive exchange rate difference:

Dr	1130 02	Discount on acquired short-term financial assets measured at amortized cost
	2020 02	Discount on acquired long-term financial assets measured at amortized cost
Cr	6250 02	Foreign currency revaluation income.

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).

20. Upon redemption by the issuer of accrued rewards for debt securities measured at amortized cost, the following accounting entries are made:

1) for the amount of the reward paid:

Dr	1030	Cash on current accounts
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities;

2) for the amount of the withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities.

21. Upon the sale of debt securities measured at amortized cost, after the accrual of rewards and amortization of premiums or discounts (discounts) in accordance with paragraphs 16 and 18 of this Instruction, the following accounting entries are made:

1) for 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 acquired short-term financial assets measured at amortized cost
	2020 03	Premium on acquired long-term financial assets measured at amortized cost;

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

Dr	1130 02	Discount on acquired short-term financial assets measured at amortized cost
	2020 02	Discount on acquired 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) for 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 rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities;

4) in case the amount of the concluded transaction on the sale of debt securities measured at amortized cost exceeds their cost, as reflected in the balance sheet less rewards, for the amount of the difference:

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

5) in case the cost of debt securities measured at amortized cost, as reflected in the balance sheet less rewards, exceeds 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	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).

22. Upon redemption by the issuer of debt securities measured at amortized cost, after the accrual of rewards and amortization of premiums or discounts (discounts) in accordance with paragraphs 16 and 18 of this Instruction, the following accounting entries are made:

1) for 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 rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2020 01	Long-term financial assets measured at amortized cost
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities;

2) for the amount of the withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards 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 amendments 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 into circulation

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

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

Dr 1030 Cash on current accounts

Cr 4030 07 Securities issued into circulation;

2) for the amount of the premium:

Dr 1030 Cash on current accounts

Cr 4030 09 Premium on securities issued into circulation;

3) for the amount of the discount (discount):

Dr 4030 08 Discount on securities issued into circulation

Cr 4030 07 Securities issued into 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)

24. Upon the accrual of rewards for debt securities issued by the organization into circulation, with the frequency established by the organization's accounting policy, for the amount of the reward, the following accounting entry is made:

Dr 7310 01 Expenses related to the payment of rewards for securities issued into circulation

Cr 3380 01 Accrued expenses in the form of rewards for securities issued into circulation

4160 01 Accrued expenses in the form of rewards for securities issued into circulation.

25. Upon the amortization of premiums or discounts (discounts) for debt securities issued by the organization into circulation, with the frequency established by the organization's accounting policy, the following accounting entries are made:

1) for the amount of premium amortization:

Dr 4030 09 Premium on securities issued into circulation

Cr 6110 02 Income related to the amortization of premiums for securities issued into circulation;

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

Dr 7310 01 Expenses related to the payment of rewards for securities issued into circulation

Cr 4030 08 Discount on securities issued into circulation.

26. Upon the redemption of accrued rewards for debt securities issued by the organization into circulation, the following accounting entries are made:

1) for the amount of the reward paid:

Dr 3380 01 Accrued expenses in the form of rewards for securities issued into circulation

4160 01 Accrued expenses in the form of rewards for securities issued into circulation

Cr 1030 Cash on current accounts;

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

Dr 3380 01 Accrued expenses in the form of rewards for securities issued into circulation

4160 01 Accrued expenses in the form of rewards for securities issued into circulation

Cr 3110 01 Corporate income tax payable.

27. Upon the redemption of debt securities issued by the organization into circulation, after the accrual of rewards, amortization of premiums and discounts (discounts) in accordance with paragraphs 24 and 25 of this Instruction, the following accounting entries are made:

1) for the amount of money paid:

Dr 3380 01 Accrued expenses in the form of rewards for securities issued into circulation

4030 07 Securities issued into circulation

4160 01 Accrued expenses in the form of rewards for securities issued into circulation

Cr 1030 Cash on current accounts;

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

Dr 3380 01 Accrued expenses in the form of rewards for securities issued into circulation

4160 01 Accrued expenses in the form of rewards for securities issued into circulation

Cr 3110 01 Corporate income tax payable.

28. In the event of the repurchase of debt securities previously issued by the organization into circulation, after the accrual of rewards and amortization of premiums or discounts (discounts) in accordance with paragraphs 24 and 25 of this Instruction, the following accounting entries are made:

1) for the amount of unamortized premium:

Dr 4030 09 Premium on securities issued into circulation

Cr 4030 07 Securities issued into circulation;

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

Dr 4030 07 Securities issued into circulation

Cr 4030 08 Discount on securities issued into circulation;

3) for the amount of the concluded transaction on the repurchase of debt securities:

Dr 3380 01 Accrued expenses in the form of rewards for securities issued into circulation

4030 10 Repurchased securities

4160 01 Accrued expenses in the form of rewards for securities issued into circulation

Cr 1030 Cash on current accounts;

4) in case the amount of the concluded transaction on the purchase of debt securities exceeds their cost, as reflected in the balance sheet less rewards, for the amount of the difference:

Dr 7470 10 Expenses from purchase - sale of securities

Cr 1030 Cash on current accounts;

5) in case the cost of debt securities, as reflected in the balance sheet less rewards, exceeds the amount of the concluded transaction on the purchase of debt securities, for the amount of the difference:

Dr 4030 10 Repurchased 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).

29. In the event of the sale of previously repurchased debt securities issued by the organization into circulation, the following accounting entries are made:

1) for the amount of sold debt securities (for the amount not exceeding their nominal value):

Dr 1030 Cash on current accounts

Cr 4030 10 Repurchased securities;

2) for the amount of the premium:

Dr 1030 Cash on current accounts

Cr 4030 09 Premium on securities issued into circulation;

3) for the amount of the discount (discount):

Dr 4030 08 Discount on securities issued into circulation

Cr 4030 07 Securities issued into circulation.

Paragraph 4. Accounting for acquired equity securities, measured at fair value, changes in which are reflected 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).

30. Upon the purchase 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, 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 equity security including transaction costs:

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	1030	Cash on current accounts
	1610 02	Settlements with brokers;

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

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	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).

31. Upon the accrual of dividends due on equity securities measured at fair value, changes in which are reflected 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 rewards for acquired securities
	2170 01	Accrued income in the form of rewards for acquired securities
Cr	6120	Income from dividends.

32. Upon the 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 for corporate income tax
Cr	3110 01	Corporate income tax payable.

33. Upon the revaluation of acquired equity securities measured at fair value, changes in which are reflected 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 reflected in profit or loss:

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

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

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

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

for the amount of the existing 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 reflected in profit or loss
Cr	1120 04	Positive adjustment of fair value of financial assets measured at fair value, changes in which are reflected 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 less rewards:

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 less rewards, 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;

for the amount of the existing 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 an amendment 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); 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).

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

for the amount of the 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;

for the amount of the negative exchange rate difference:

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 34 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 from the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force from January 1, 2023).

35. When an 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 on current accounts
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	2170 01	Accrued income in the form of rewards for 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 rewards for acquired securities
	2170 01	Accrued income in the form of rewards for acquired securities.

Footnote. Paragraph 35 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 from the day of its first official publication).

36. Upon the sale or buyback 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 according to 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 adjustment of fair value of financial assets measured at fair value, changes in which are reflected in profit or loss
	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;

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 adjustment of fair value of financial assets measured at fair value, changes in which are reflected in profit or loss
	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	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 on 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 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, exceeds their cost as reflected in the balance sheet minus rewards, for the amount of the difference:

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

5) in case 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 minus rewards, exceeds 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 (uncovered loss) 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 (uncovered loss) 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days from 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 after the expiration of ten calendar days from 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 RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days from 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 RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days from the day of its first official publication).

40. 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days from the day of its first official publication).

41. 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 restoration (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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days from the day of its first official publication).

42. Upon writing off 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days from the day of its first official publication).

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

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

44. Upon maturity 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 on current accounts
Cr	6240 01	Income from restoration (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost.

Chapter 4. Accounting for REPO and reverse REPO transactions

Footnote. Chapter 4 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 from the day of its first official publication).

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

Dr 1030 Cash on current accounts
Cr 3050 03 "REPO" operations with securities.

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

46. Upon accrual of expenses in the form of reward for a REPO transaction, the following accounting entry is made:

Dr 7310 04 Expenses related to payment of reward for "REPO" operations with securities Cr 3380 02 Accrued expenses in the form of reward for "REPO" operations with securities.

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

Dr 3050 03 "REPO" operations with securities
3380 02 Accrued expenses in the form of reward for operations "REPO" with securities Cr 1030 Cash on current accounts.

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

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

Dr 1150 01 Operations "reverse REPO" with securities Cr 1030 Cash on current accounts.

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

49. Upon accrual of reward during the period of a reverse REPO transaction, the following accounting entry is made:

Dr 1270 02 Accrued income in the form of reward for operations "reverse REPO" with securities Cr 6110 04 Income related to receiving reward for operations "reverse REPO" with securities.

50. Upon transfer of previously received securities under a reverse REPO transaction for the amount of accrued reward for the reverse REPO transaction and the amount of closing the reverse REPO transaction (the closing amount
    established at the time of concluding this transaction), the following accounting entry is made:

Dr 1030 Cash on current accounts
Cr 1150 01 Operations "reverse REPO" with securities 1270 02 Accrued income in the form of reward for operations "reverse REPO" with securities.

Footnote. Paragraph 50 in the edition of the Resolution of the Board of the National Bank of RK dated 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days from 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 RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days from the day of its first official publication).

51. 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 placed on metal accounts
Cr	1030	Cash on current accounts.

Footnote. Paragraph 51 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 from the day of its first official publication).

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

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

Dr	1370	Refined precious metals
	1380	Refined precious metals in transit
	1150 09	Refined precious metals placed on 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 minus rewards 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 placed on metal accounts.

Footnote. Paragraph 52 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 from 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 after the expiration of ten calendar days from the day of its first official publication).

53. Upon sale of refined precious metals after revaluation at fair value according to 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 placed on 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days from 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 RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Paragraph 1. Accounting for operations on purchase, sale and exchange of foreign currency

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

Dr 1010 Cash in cash register
1030 Cash on current accounts
Cr 1010 Cash in cash register
1030 Cash on 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 on current accounts; if the purchase rate is lower than the exchange rate of the currency:
Dr 1010 Cash in cash register
1030 Cash on current accounts
Cr 6280 02 Income from purchase-sale of foreign currency.

55. 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 on current accounts
Cr 1010 Cash in cash register
1030 Cash on current accounts;

2) if the selling rate is higher than the exchange rate of the currency:
Dr 1010 Cash in cash register
1030 Cash on current accounts
Cr 6280 02 Income from purchase-sale of foreign currency;

3) if the selling 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 on current accounts.

56. 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 (face account)
1030 Cash on current accounts (face account)
Cr 1010 Cash in cash register (face account)
1030 Cash on current accounts (face account);

2) for the amount of positive difference:
Dr 1010 Cash in cash register
1030 Cash on 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 on current accounts.

Paragraph 2. Accounting for operations on revaluation of foreign currency

57. Upon revaluation of foreign currency due to change in exchange rates, the following accounting entries are made:

1) for the amount of positive exchange rate difference:

Dr	1010	Cash in cash register
	1030	Cash on 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 on current accounts.

Footnote. Paragraph 57 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 from the day of its first official publication).
58. Excluded 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 from 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 RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days from the day of its first official publication).

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

1) in case 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 on current accounts; for the amount of commission expenses of the counterparty for obtaining the loan (discount amount):
Dr 1010 Cash in cash register
1030 Cash on current accounts
Cr 1110 23 Discount on short-term provided loans

2010 22 Discount on long-term loans granted;

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

for the amount of money actually provided:

Dr 1110 21 Short-term loans granted to clients

2010 21 Long-term loans granted to clients

Cr 1010 Cash in the cash register

1030 Cash on current accounts;

for the amount of the discount (allowance):

Dr 1110 23 Discount on short-term loans granted

2010 22 Discount on long-term loans granted.

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:

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

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

Dr 8120 Potential claims under accepted guarantees

Cr 8420 Potential reduction of claims under accepted guarantees.

61. When accruing remuneration and amortizing the discount (allowance) on loans granted 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

granted to clients

2170 25 Accrued income in the form of remuneration on loans

granted to clients

Cr 6110 32 Income related to receiving remuneration on

loans;

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

Dr 1110 23 Discount on short-term loans granted

2010 22 Discount on long-term loans granted

Cr 6110 07 Income from amortization of discount on loans

granted.

62. When a client pays the accrued remuneration on a granted 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

granted to clients

2170 25 Accrued income in the form of remuneration on loans

granted to clients.

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

64. When revaluing granted loans classified into the categories "fair value through profit or loss" and "fair value through other comprehensive income", the following accounting entries are made:

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

when the fair value of the loan exceeds its carrying amount in the balance sheet net of remuneration, for the amount of the excess difference:

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

when the carrying amount of the loan in the balance sheet net of remuneration exceeds its fair value, for the amount of the decrease difference:

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

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

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

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

when the fair value of the loan exceeds its carrying amount in the balance sheet net of remuneration, for the amount of the excess difference:

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

when the carrying amount of the loan in the balance sheet net of remuneration exceeds its fair value, for the amount of the decrease difference:

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

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

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

Footnote. Paragraph 64 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 upon the expiration of ten calendar days after the day of its first official publication); with amendments introduced by the Resolution of the Board of the National Bank of the RK of 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 the RK of 19.03.2025 No. 17 (enters into force upon 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 the RK 21.11.2022 No. 97 (enters into force from January 1, 2023).

65-1. When revaluing granted loans classified into the category "available 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 carrying amount in the balance sheet net of remuneration, for the amount of the excess difference:

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

when the carrying amount of the loan in the balance sheet net of remuneration exceeds its fair value, for the amount of the decrease difference:

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

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

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

Footnote. Paragraph 65-1 supplemented by Resolution of the Board of the National Bank of the 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 the RK of 19.03.2025 No. 17 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

66. If the loan agreement provides for the indexing of payments on a loan granted in tenge, when revaluing loan balances at intervals established by the organization's accounting policy, if other intervals are not established in the loan agreement, the following accounting entries are made:

1) in case of positive indexing:

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

2) in case of negative indexing:

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

Footnote. Paragraph 66 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 upon the expiration of ten calendar days after the day of its first official publication).

67. The cost of pledged property in foreign currency is revalued as the exchange rate and fair value of the pledged property change at intervals established by the organization's accounting policy.

68. When repaying the principal on a granted loan measured 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 granted to clients
	2010 21	Long-term loans granted to clients.

Footnote. Paragraph 68 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 upon the expiration of ten calendar days after the day of its first official publication).

69. 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 serving as collateral for the client's obligations, the following accounting entries are made:

1) upon writing off the cost of the pledged item:

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

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

Dr 8420 Potential reduction of claims under accepted guarantees

Cr 8120 Potential claims under accepted guarantees.

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

70. If the borrower does not pay the accrued remuneration upon the date established by the loan agreement, the amount of accrued but unpaid remuneration is transferred 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

granted to clients

2170 25 Accrued income in the form of remuneration on loans

granted to clients.

71. If the borrower does not repay the principal upon the date established by the loan agreement, the amount of the unpaid principal is transferred to overdue asset accounts and the following accounting entry is made:

Dr 1110 22 Overdue client debt on

granted loans

Cr 1110 21 Short-term loans granted to clients

2010 21 "Long-term loans granted to clients.

72. 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 the RK of 17.07.2015 No. 131 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

73. When paying overdue remuneration and penalties (fines, late fees) on a granted 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 the RK of 17.07.2015 No. 131 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

74. When paying overdue remuneration and the principal on a granted 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

granted loans

1270 29 Overdue income in the form of remuneration.

75. In the event of creating reserves (provisions) and subsequent write-off from the balance sheet of unpaid overdue remuneration on a granted loan measured at amortized cost, the following accounting entries are made:

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

Dr	7440 21	Expenses for forming reserves (provisions) on granted loans
Cr	1290 21	Reserves (provisions) on loans granted to clients;

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

Dr	1290 21	Reserves (provisions) on loans granted 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 the RK of 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

76. In the event of repayment by the borrower of remuneration previously written off from the balance sheet using 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 granted to

clients.

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

1) for loans measured at amortized cost:

Dr	7440 21	Expenses for forming reserves (provisions) on granted loans
Cr	1290 21	Reserves (provisions) on loans granted to clients;

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

Dr	7440 21	Expenses for forming reserves (provisions) on granted loans
Cr	5490	Estimated reserves (provisions) for expected and incurred credit losses on loans measured at fair value through other comprehensive income.

Footnote. Paragraph 77 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 upon the expiration of ten calendar days after the day of its first official publication).

77-1. When creating reserves (provisions) to cover losses from impairment of loans available 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 forming reserves (provisions) on granted loans
Cr	1290 21	Reserves (provisions) on loans granted to clients»;

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

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

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

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

1) for loans measured at amortized cost:

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

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

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

Footnote. Paragraph 78 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 upon the expiration of ten calendar days after the day of its first official publication).

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

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

Footnote. Paragraph 79 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 upon the expiration of ten calendar days after the day of its first official publication).

80. When the debtor repays the loan debt written off from the balance sheet using 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 granted to clients.

Footnote. Paragraph 80 in the edition of the Resolution of the Board of the National Bank of the RK of 17.07.2015 No. 131 (enters into force upon 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 the RK of 28.11.2016 No. 279 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

81. 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 a premium or discount (allowance) arising:

for the amount of the discount (allowance):

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 the RK of 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the day of its first official publication).

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

1) upon accruing remuneration:

Dr	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain 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 carrying out certain types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
Cr	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:

Dr	1150 02	Short-term deposits placed in second-level banks and organizations carrying out certain types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain types of banking operations
	2040 01	Long-term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
Cr	6250 02	Income from revaluation of foreign currency;

3) for the amount of negative exchange rate difference:

Dr	7430 02	Expenses from revaluation of foreign currency
Cr	1150 02	Short-term deposits placed in second-level banks and organizations carrying out certain types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain types of banking operations
	2040 01	Long-term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations.

Footnote. Paragraph 82 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).

83. 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:

Dr 7710 Expenses for corporate income tax

Cr 3110 01 Corporate income tax payable.

84. 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:

Dr	1150 02	Short-term deposits placed in second-level banks and organizations carrying out certain types of banking operations, overnight
	1150 03	Short-term demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 04	Short-term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 05	Short-term conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1150 06	Short-term savings deposits placed in second-level banks and organizations carrying out certain types of banking operations (up to one year)
	2040 01	Long-term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2040 02	Long-term conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2040 03	Long-term savings deposits placed in second-level banks and organizations carrying out certain types of banking operations
Cr	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain 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 carrying out certain types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations.

Footnote. Paragraph 84 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).

85. 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:

Dr 1150 11 Discount on placed short-term deposits

2040 08 Discount on placed long-term deposits

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

2) for the amount of the premium:

Dr 7310 10 Expenses for amortization of premium on placed deposits

Cr 1150 12 Premium on placed short-term deposits

2040 09 Premium on placed long-term deposits.

86. Upon actual receipt of the reward for the deposit, the following accounting entries are made:

1) for the amount of the accrued reward:

Dr	1030	Cash on current accounts
Cr	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain 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 carrying out certain types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations;

2) for the amount of withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 22	Accrued income in the form of rewards for demand deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	1270 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain 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 carrying out certain 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 carrying out certain types of banking operations
	2170 23	Accrued income in the form of rewards for term deposits placed in second-level banks and organizations carrying out certain types of banking operations
	2170 24	Accrued income in the form of rewards for conditional deposits placed in second-level banks and organizations carrying out certain types of banking operations.

Footnote. Paragraph 86 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).

87. Upon return of the principal amount of the debt on the placed deposit, the following accounting entry is made:

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

Footnote. Paragraph 87 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).

88. 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:

Dr	7440 02	Expenses for formation of reserves (provisions) on placed deposits
Cr	1290 24	Reserves (provisions) on deposits placed in second-level banks and organizations carrying out certain types of banking operations;

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

Dr	1290 24	Reserves (provisions) on deposits placed in second-level banks and organizations carrying out certain types of banking operations
Cr	6240 02	Income from recovery (cancellation) of reserves (provisions) created for deposits placed in second-level banks and organizations carrying out certain types of banking operations;

3) when writing off deposits from the balance sheet at the expense of created reserves (provisions):

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

Footnote. Paragraph 88 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).

Chapter 9. Accounting for operations
with derivative instruments

Footnote. Heading of Chapter 9 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).

Paragraph 1. Accounting for forward operations

89. When carrying out an operation with a derivative instrument, where the buyer (seller) undertakes an obligation to buy (sell) the underlying asset on agreed terms in the future after a certain period has elapsed (hereinafter - forward), the following accounting entry is made:

Dr 8300 01 Conditional claims for purchase of financial assets

Cr 8600 01 Conditional obligations for sale of financial assets.

90. 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:

Dr	1280 03	Claims on forward deal
	2180 02	Claims on forward deal
Cr	6290 10	Income on forward deals;

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

Dr	7480 10	Expenses on forward deals
Cr	3390 02	Obligations on forward deal
	4170 02	Obligations on forward deal;

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

Dr	3390 02	Obligations on forward deal
	4170 02	Obligations on forward deal
Cr	1280 03	Claims on forward deal
	2180 02	Claims on forward deal.

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).

91. 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:

Dr	3390 02	Obligations on forward deal
	4170 02	Obligations on forward deal
Cr	1030	Cash on current accounts;

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

Dr	1030	Cash on current accounts
Cr	1280 03	Claims on forward deal
	2180 02	Claims on forward deal;

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

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	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 deal
	4170 02	Obligations on forward deal
Cr	1030	Cash on current accounts
	1280 03	Claims on forward deal
	2180 02	Claims on forward deal;

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

Dr	1030	Cash at 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 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).

Paragraph 2. Accounting for futures transactions

92. When carrying out a transaction with a derivative instrument, where the buyer (seller) undertakes an obligation to buy (sell) the underlying asset after a certain period in accordance with standard conditions established in 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.

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

Dr 1610 02 Settlements with brokers

Cr 1030 Cash at current accounts.

94. 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 activities

Cr 1030 Cash at current accounts.

95. When paying additional margin on futures or writing off 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 at current accounts;

2) when writing off the allowable margin balance:

Dr 1030 Cash at current accounts

Cr 1610 02 Settlements with brokers.

96. 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 from 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 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).

97. 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) excluded by 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);
6) excluded by 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).
Footnote. Paragraph 97 with amendments introduced by 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).

Paragraph 3. Accounting for options transactions

98. 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 at current accounts.";

Footnote. Paragraph 98 with an amendment introduced by 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).

99. 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 from 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 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).

100. 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 conditions 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 at current accounts
Cr	1280 04	Claims under options transactions
	2180 03	Claims under options transactions;

3) when acquiring the underlying asset in accordance with the conditions of the purchased option "call" for the value of the acquired 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 at current accounts
	1280 04	Claims under options transactions
	2180 03	Claims under options transactions;

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

Dr	1030	Cash at 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 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).

101. 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 at current accounts

Cr 3390 03 Liabilities under options transactions

4170 03 Liabilities under options transactions.

102. 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 from 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 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).

103. 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 conditions 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 at current accounts;

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

Dr	1030	Cash at 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 acquiring the underlying asset in accordance with the conditions of the sold option "put" for the value of the acquired 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 at current accounts.

Footnote. Paragraph 103 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).

Paragraph 4. Accounting for currency swap transactions

104. 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, contingent claims and liabilities for the reverse exchange of currencies are reflected in off-balance sheet accounting:

Dr 8300 12 Contingent claims for other derivative financial instruments

Cr 8600 12 Contingent liabilities for other derivative financial instruments.

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

1) for the amount of currency received:

Dr 1030 Cash at 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 at current accounts.

106. 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 from 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 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).

107. 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.

108. 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 at 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 at current accounts.

109. 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 at current accounts

Cr 1030 Cash at 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 at current accounts

3390 05 Liabilities under swap transactions

4170 04 Liabilities under swap transactions

Cr 1030 Cash at current accounts.

Paragraph 5. Accounting for interest rate swap transactions

110. 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.

111. 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.

112. 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 from 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 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).

113. 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 at 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 at current accounts.

114. 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 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).

115. 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.

116. 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 transactions on accrual commission remuneration from pension assets and from investment income from pension assets

Footnote. Chapter 11 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).

117. 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 on current accounts
Cr 1270 62 Accrued commission income from pension assets.

118. 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 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 22.11.2021 No. 100 (enters into force after the expiration of 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 investment portfolio manager makes the following accounting entry:

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 the RK of 22.11.2021 No. 100 (enters into force after the expiration of 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 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 the RK of 22.11.2021 No. 100 (enters into force after the expiration of 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, the investment portfolio manager makes the following accounting entry:

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

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

119. Deleted 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).

12. Accounting for operations on compensation of the negative difference between the nominal yield and the minimum yield value

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

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

Footnote. Rules supplemented with Chapter 13 in accordance with 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).

127. 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 on concluding insurance contracts
Cr	6110 41	Commission income of insurance brokers;

2) for the amount of actually received commission remuneration:

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

128. In the event that an insurance broker concludes a reinsurance contract in its own name and on behalf of the reinsurer (cedent) and transfers reinsurance premiums through the insurance broker to the reinsurance organization, the insurance broker makes the following accounting entries:

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

Dr	1280 42	Reinsurance 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 on 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 the cash register
	1030	Cash on current accounts
Cr	1280 42	Reinsurance premiums receivable from reinsurers.

129. 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 on concluding reinsurance contracts;

2) when transferring the reinsurance premium to the reinsurance organization non-resident of the Republic of Kazakhstan, for the amount of withholding tax on income of the 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 the cash register
	1030	Cash on current accounts.

130. In the event that an insurance broker concludes a reinsurance contract in its own name and on behalf of the reinsurer (cedent) and the reinsurer transfers reinsurance premiums directly to the reinsurance organization, the insurance broker makes the following accounting entries:

1) for the amount of accrued commission remuneration:

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

2) for the amount of actually received commission remuneration:

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

131. When the 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 on concluding insurance contracts
	1270 42	Accrued commission income of insurance brokers for intermediary activities on concluding reinsurance contracts.
Cr	6110 41	Commission income of insurance brokers;

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

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

132. When the insurance broker transfers insurance payouts 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 on concluding insurance contracts
	1270 42	Accrued commission income of insurance brokers for intermediary activities on 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 the cash register
	1030	Cash on current accounts.

133. When the insurance broker concludes an insurance contract for 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 payables related to brokerage activities";

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

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

3) for the amount of insurance premiums paid 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 on compensation of the negative difference between the yield of pension assets and the minimum yield value of pension assets

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

134. When forming and/or increasing the reserve for compensation of the negative difference between the nominal yield of pension assets received by the investment portfolio manager and the minimum yield value 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 yield indicator and the minimum yield value (passive).

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

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

136. When recognizing the manager's obligations to compensate for the negative difference between the nominal yield of pension assets received by the investment portfolio manager and the minimum yield value of pension assets, the following accounting entry is made:

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

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

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

Chapter 15. Accounting for operations on 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 the Resolution of the Board of the National Bank of the RK of 22.11.2021 No. 100 (enters into force after the expiration of ten calendar days after the day of its first official publication).

137. 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 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 entities

Footnote. Rules supplemented with Chapter 16 in accordance with 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).

Paragraph 1. Accounting for acquired debt securities held for sale

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

Dr	1140 08	Premium on acquired short-term financial assets held for sale
	2030 08	Premium on acquired long-term financial assets held for sale
Cr	1030	Cash 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 acquired short-term financial assets held for sale
	2030 07	Discount on acquired 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 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 acquired short-term financial assets held for sale
	1140 08	Premium on acquired short-term financial assets held for sale
	2030 07	Discount on acquired long-term financial assets held for sale
	2030 08	Premium on acquired 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 acquired short-term financial assets held for sale
	1140 08	Premium on acquired short-term financial assets held for sale
	2030 07	Discount on acquired long-term financial assets held for sale
	2030 08	Premium on acquired long-term financial assets held for sale
Cr	6280 09	Income from purchase-sale of securities.

139. When accruing remuneration on acquired 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 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.

140. When accruing expenses in the form of corporate income tax payable by withholding at the source 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.

141. When amortizing the premium or discount (allowance) on acquired 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 acquired securities
Cr	1140 08	Premium on acquired short-term financial assets held for sale
	2030 08	Premium on acquired long-term financial assets held for sale;

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

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

142. After accruing remuneration and amortizing the premium or discount (allowance) in accordance with paragraphs 139 and 141 of the Instruction, revaluation of acquired 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 cost as reflected in the balance sheet net of remuneration:

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

if the cost of debt securities as 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 fair value adjustment of short-term financial assets held for sale
	2030 10	Negative fair value adjustment of long-term financial assets held for sale;

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

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

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

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

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

simultaneously, for the amount of the negative exchange rate difference:

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

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

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

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

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

simultaneously, for the amount of the positive exchange rate difference:

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

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

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

144. Upon receipt from the issuer of accrued rewards for acquired debt securities available for sale, the following accounting entries are made:

1) for the amount of the received reward:

Dr	1030	Cash on current accounts
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities;

2) for the amount of the withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities.

145. Upon the sale of acquired debt securities available for sale, after the accrual of rewards, amortization of premium or discount (spread), 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 available for sale:

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

2) for the amount of unamortized discount (spread) on debt securities available for sale:

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

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

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

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

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

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

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

6) in case the amount of the concluded transaction on the sale of debt securities available for sale exceeds their cost, as reflected in the balance sheet, less rewards, for the amount of the difference:

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

7) in case the cost of debt securities available for sale, as reflected in the balance sheet, less rewards, exceeds 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	1140 06	Short-term financial assets available for sale
	2030 06	Long-term financial assets available for sale;

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

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

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

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

146. Upon redemption by the issuer of debt securities available for sale, after the accrual of rewards, amortization of premium or discount (spread), 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 available for sale:

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

2) for the amount of the withheld corporate income tax:

Dr	3110 01	Corporate income tax payable
Cr	1270 01	Accrued income in the form of rewards for acquired securities
	1270 04	Rewards accrued by previous holders of securities
	2170 01	Accrued income in the form of rewards for acquired securities
	2170 03	Rewards accrued by previous holders of securities;

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

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

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

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

147. At each reporting date, the presence of objective signs of impairment of acquired debt securities available 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 the 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) for financial assets available for sale
Cr	1290 27	Reserves (provisions) for financial assets available for sale;

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

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

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

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

149. Upon the write-off of financial assets available for sale from the balance sheet due to created reserves (provisions), the following accounting entry is made:

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

150. Upon redemption by the issuer of financial assets available for sale, written off from the balance sheet due to reserves (provisions), the following accounting entry is made:

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

Paragraph 2. Accounting for acquired equity securities available for sale

151. Upon the purchase of equity securities available 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 the acquired equity security, including transaction costs:

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

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

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

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

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

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

Dr	1270 01	Accrued income in the form of rewards for acquired securities
	2170 01	Accrued income in the form of rewards for acquired securities
Cr	6120	Income from dividends.

153. Upon the accrual of expenses in the form of corporate income tax payable, 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.

154. Upon the revaluation of acquired equity securities available for sale, the following accounting entries are made:

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

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

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

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

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

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

155. Upon the revaluation of equity securities available 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 the positive exchange rate difference:

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

for the amount of the negative exchange rate difference:

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

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

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

for the amount of the withheld corporate income tax:

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

157. Upon the sale or buyback by the issuer of equity securities available for sale, after the 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 available for sale:

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

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

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

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

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

4) in case the amount of the concluded transaction on the sale of equity securities available for sale exceeds their cost, as reflected in the balance sheet, less rewards, for the amount of the 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, as reflected in the balance sheet less remuneration, exceeds the amount of the concluded transaction for their sale, by the amount of the difference:

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

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

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

Footnote. Paragraph 157 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after 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. The rules are supplemented by Chapter 17 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27.11.2023 No. 88 (enters into force after the expiration of ten calendar days after 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 accounts payable to suppliers and contractors;

1. upon payment for the fixed asset:

Dr	3310	Short-term accounts payable to suppliers and contractors
Cr	1010	Cash in the cash register
	1030	Cash in 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 object is equal to the cost of the transferred object:

Dr	2410	Fixed assets (accepted object)
	2420	Depreciation of fixed assets
Cr	2410	Fixed assets (transferred object);

1. if the fair value of the acquired object is higher than the cost of the transferred object:

Dr	2410	Fixed assets (accepted object)
	2420	Depreciation of fixed assets
	1010	Cash in the cash register
	1030	Cash in current accounts
Cr	2410	Fixed assets (transferred object)
	6210	Income from disposal of assets;

1. if the fair value of the acquired object is lower than the cost of the transferred object:

Dr	2410	Fixed assets (accepted object)
	2420	Depreciation of fixed assets
	7410	Expenses on disposal of assets
Cr	2410	Fixed assets (transferred object)
	1010	Cash in the cash register
	1030	Cash in current accounts.

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

Dr	7490 01	Expenses on depreciation of fixed assets and assets in the form of right of use
Cr	2420	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;

1. 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 assets in the form of right of use
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	Depreciation of fixed assets
Cr	5420	Reserve for revaluation of fixed assets and assets in the form of right of use;

1. in the event of negative revaluation:

Dr	2420	Depreciation of fixed assets
	5420	Reserve for revaluation of fixed assets and assets in the form of right of use
	7420	Expenses from impairment of assets
Cr	2410	Fixed assets.

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

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

Chapter 18. Accounting for inventories upon purchase and realization in accordance with the international standard for small and medium-sized entities

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

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

1. upon receipt of inventories:

Dr	1330	Goods
Cr	3310	Short-term accounts payable to suppliers and contractors;

1. upon payment for inventories:

Dr	3310	Short-term accounts payable to suppliers and contractors
Cr	1010	Cash in the cash register
	1030	Cash in current accounts.

165. When realizing inventories, the following accounting entries are made:

1. upon recognition of income from realization:

Dr	1210	Short-term accounts receivable from buyers and customers
Cr	6010	Income from sale of products and provision of services;

1. upon receipt of payment from buyers:

Dr	1010	Cash in the cash register
	1030	Cash in current accounts
Cr	1210	Short-term accounts receivable from buyers and customers;

and simultaneously:

Dr	7010	Cost of sold products and provided 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. The rules are supplemented by Chapter 19 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27.11.2023 No. 88 (enters into force after the expiration of ten calendar days after the day of its first official publication).

166. When issuing monetary funds to an employee on account, the following accounting entry is made:

Dr	1250	Short-term accounts receivable from employees
Cr	1010	Cash in the cash register
	1030	Cash in current accounts.

167. 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 accounts receivable from employees.

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

1. on the amount of wage accrual:

Dr	7210	Administrative expenses
Cr	3350	Short-term liabilities for wages;

1. on the amount of withholding of individual income tax from wages:

Dr	3350	Short-term liabilities for wages
Cr	3120	Individual income tax;

1. on the amount of withholding of mandatory pension contributions from wages:

Dr	3350	Short-term liabilities for wages
Cr	3220	Liabilities for pension contributions;

1. on the amount of accrual of mandatory social contributions from wages:

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

1. on the amount of accrual of social tax from wages:

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

169. When actual payment of wages is made, the following accounting entries are made:

Dr	3350	Short-term liabilities for wages
Cr	1010	Cash in the cash register
	1030	Cash in current accounts.

170. When paying 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. on the amount of payment of individual income tax:

Dr	3120	Individual income tax
Cr	1030	Cash in current accounts;

1. on the amount of payment of social tax:

Dr	3150	Social tax
Cr	1030	Cash in current accounts;

1. on the amount of payment of mandatory pension contributions (in breakdown by each employee):

Dr	3220	Liabilities for pension contributions
Cr	1030	Cash in current accounts;

1. on the amount of payment of mandatory pension contributions (in breakdown by each employee):

Dr	3150	Social tax (Mandatory social contributions)
Cr	1030	Cash in current accounts.

Chapter 20. Accounting for assets accepted for investment management

Footnote. The rules are supplemented by Chapter 20 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

171. Upon receipt of assets by the organization for investment management, on 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. The rules are supplemented by Chapter 21 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

172. 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).

173. When selling foreign currency by the organization, the following accounting entries are made:

1) if the selling 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 selling rate and the market rate);

2) if the selling 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 selling rate and the market rate)
Cr	1800 01	Money (for the amount of sold foreign currency).

174. 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 selling (purchase) rate and the market rate);

for the amount of negative difference:

Dr	1840 03	Expenses from purchase-sale (for the difference between the selling (purchase) rate and the market rate)
Cr	1800 01	Money.

175. When revaluing money in foreign currency at the market exchange rate on the date of revaluation, the following accounting entries are made:

1) when increasing the market exchange rate by the amount of positive exchange rate difference:

Dr	1800 01	Money (in foreign currency)
Cr	1830 05	Income on exchange rate difference;

2) when decreasing the market exchange rate by the amount of negative exchange rate difference:

Dr	1840 05	Expenses on exchange rate difference
Cr	1800 01	Money (in foreign currency).

Chapter 22. Placement of money held in investment management in deposits

Footnote. The rules are supplemented by Chapter 22 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

176. When placing money held in investment management in deposits in second-tier banks or organizations carrying out certain types of banking operations, on 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.

177. When accruing 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).

178. Upon actual receipt of remuneration on the deposit, the following accounting entry is made:

Dr	1800 01	Money
Cr	1800 11	Remuneration.

179. 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.

180. When revaluing deposits in foreign currency at the market exchange rate on the date of revaluation, the following accounting entries are made:

1) when increasing the market exchange rate by the amount of positive exchange rate difference:

Dr	1800 04	Placed deposits
Cr	1830 05	Income on exchange rate difference;

2) when decreasing the market exchange rate by the amount of negative exchange rate difference:

Dr	1840 05	Expenses on exchange rate difference
Cr	1800 04	Placed deposits.

Chapter 23. Placement of money held in investment management in securities

Footnote. The rules are supplemented by Chapter 23 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

181. When acquiring securities at the expense of assets held in investment management, the following accounting entries are made:

1) on the net cost of acquired securities (for the amount not exceeding the nominal value):

Dr	1800 03	Securities
Cr	1800 01	Money;

2) on 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) on 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 (allowance) on the security);

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

Dr	1800 11	Remuneration
Cr	1800 01	Money.

182. In accordance with the periodicity established by the organization's accounting policy, accrual of remuneration on the declared interest rate on acquired securities is performed. In this case, the following accounting entry is made for the amount of accrued remuneration:

Dr	1800 11	Remuneration
Cr	1830 02	Income in the form of remuneration (dividends).

183. When amortizing the premium or discount (allowance) on acquired securities, the following accounting entries are made:

1) on 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) on the amount of discount (allowance) amortization:

Dr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (allowance) on the security)
Cr	1830 02	Income in the form of remuneration (dividends).

184. After accrual of declared remuneration and amortization of premium or discount (allowance) 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) when the fair value of securities exceeds their cost, as reflected in the balance sheet less remuneration:

Dr	1800 03	Securities
Cr	1830 04	Income from revaluation of assets at fair value;

2) when the cost of securities, 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 03	Securities.

185. When revaluing acquired securities (except for equity securities), the cost of which is expressed in foreign currency, at the market exchange rate on the date of revaluation, the following accounting entries are made:

1) when increasing 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 on exchange rate difference;

for the amount of negative exchange rate difference:

Dr	1840 05	Expenses on exchange rate difference
Cr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (allowance) on the security);

2) when decreasing the market exchange rate by the amount of negative exchange rate difference:

Dr	1840 05	Expenses on 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 (allowance) on the security)
Cr	1830 05	Income on exchange rate difference.

186. Upon redemption of accrued remuneration on securities by the issuer, the following accounting entry is made for the amount of paid remuneration:

Dr	1800 01	Money
Cr	1800 11	Remuneration.

187. When selling acquired securities after accrual of declared remuneration, amortization of premium or discount (allowance), 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) on 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) on the amount of unamortized discount (allowance) on securities:

Dr	1800 03	Securities (separate subaccounts for accounting of the amount of discount (allowance) on the security)
Cr	1800 03	Securities (separate subaccounts for accounting of the nominal value of the security);

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

in the event of a positive difference between the transaction amount and the cost of assets, as reflected in the balance sheet less remuneration:

Dr	1800 01	Money
Cr	1800 03	Securities
	1800 11	Remuneration
	1830 03	Income from purchase-sale;

in the event of a negative difference between the transaction amount and the cost of assets, as reflected in the balance sheet less 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. The rules are supplemented by Chapter 24 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).

188. When acquiring 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 sub-account for accounting for the cost of the derivative financial instrument:

Dr	1800 12	Other claims
Cr	1800 01	Money;

2) for the amount of margin on the futures contract:

Dr	1800 08	Other assets
Cr	1800 01	Money.

189. When revaluing 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 claims
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 sub-accounts for accounting for the cost of derivative financial instruments);

3) for the amount of the existing positive (negative) adjustment of the fair value of derivative financial instruments:

Dr	1820 02	Other liabilities
Cr	1800 12	Other claims.

190. When an organization pays the margin amount to the counterparty (or the counterparty to the organization), 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	Money;

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

Dr	1800 08	Other assets
Cr	1820 02	Other liabilities;

3) when writing off the allowable existing margin from the account opened at the stock exchange (with the broker):

Dr	1800 01	Money
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.

191. On the date of execution of the derivative financial instrument, the following accounting entries are made:

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

Dr	1820 02	Other liabilities
Cr	1800 01	Money;

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

Dr	1800 01	Money
Cr	1800 12	Other claims;

3) when acquiring the underlying asset in accordance with the terms of the derivative financial instrument:

for the cost of the acquired asset:

Dr	1800 01	Money
	1800 02	Refined precious metals
	1800 03	Securities
	1800 05	Equity investments
	1800 07	Fixed assets
	1800 08	Other assets
	1820 02	Other liabilities (separate sub-accounts for accounting for the cost of derivative financial instruments)
Cr	1800 01	Money
	1800 12	Other claims;

4) when selling the underlying asset in accordance with the terms of derivative financial instruments:

for the cost of the asset being sold:

Dr	1800 01	Money
	1820 02	Other liabilities (separate sub-accounts for accounting for the cost of derivative financial instruments)
Cr	1800 01	Money
	1800 02	Refined precious metals
	1800 03	Securities
	1800 05	Equity investments
	1800 07	Fixed assets
	1800 08	Other assets
	1800 12	Other claims (separate sub-accounts for accounting for derivative financial instruments).

Chapter 25. Execution of Repo and Reverse Repo Transactions with Securities under Investment Management

Footnote. The rules are supplemented with Chapter 25 in accordance with the Resolution of the Board of the National Bank of the 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).

192. When opening a repo transaction:

1) the organization transferring securities in exchange for money, when executing a repo transaction, makes the following accounting entry for the amount of the transaction:

Dr	1800 01	Money
Cr	1820 02	Other liabilities (separate sub-accounts for accounting for repo transactions with securities);

2) the organization providing money in exchange for securities, when executing a reverse repo transaction, makes the following accounting entry for the amount of the transaction:

Dr	1800 12	Other claims (separate sub-accounts for accounting for repo transactions with securities)
Cr	1800 01	Money.

193. Throughout 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. In this case, the following accounting entries are made:

1) for the amount of accrued expense as remuneration for repo transactions:

Dr	1840 02	Expenses on payment of commission remuneration
Cr	1820 02	Other liabilities (separate sub-accounts for accounting for 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).

194. When 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 reverse 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	Money; for the closing cost of the repo transaction, established at the time of concluding this transaction:
Dr	1820 02	Other liabilities
Cr	1800 01	Money;

2) upon the organization's transfer of securities previously received under the reverse repo transaction:

for the amount of accrued remuneration:

Dr	1800 01	Money
Cr	1800 11	Remuneration; for the closing cost of the reverse repo transaction, established at the time of concluding this transaction:
Dr	1800 01	Money
Cr	1800 12	Other claims.

Chapter 26. Placement of Money under Investment Management in Refined Precious Metals

Footnote. The rules are supplemented with Chapter 26 in accordance with the Resolution of the Board of the National Bank of the 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).

195. When placing money under investment management in refined precious metals, for the cost of the acquired precious metals, the following accounting entry is made:

Dr	1800 02	Refined precious metals
Cr	1800 01	Money.

In auxiliary accounting, refined precious metals are reflected in ounces, as well as in tenge by multiplying the available quantity of refined precious metals by the established morning or evening fixing of the London Metal Market Association and the tenge exchange rate to the US dollar on the date of reflection in accounting.

196. When revaluing acquired refined precious metals at fair value, the following accounting entries are made for the amount of revaluation:

1) when increasing the cost of refined precious metals:

Dr	1800 02	Refined precious metals
Cr	1830 04	Income from revaluation of assets at fair value;

2) when decreasing the cost of refined precious metals:

Dr	1840 04	Expenses from revaluation of assets at fair value
Cr	1800 02	Refined precious metals.

197. When selling 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	Money
Cr	1830 03	Income from purchase and sale;

2) for the cost of refined precious metals, as reflected in the balance sheet minus remuneration:

Dr	1840 03	Expenses from purchase and sale
Cr	1800 02	Refined precious metals.

Chapter 27. Placement of Money under Investment Management in Equity Investments in Legal Entities Not Being Joint Stock Companies

Footnote. The rules are supplemented with Chapter 27 in accordance with the Resolution of the Board of the National Bank of the 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).

198. When placing money under investment management in equity investments in legal entities not being joint stock companies, the following accounting entry is made:

Dr	1800 05	Equity investments
Cr	1800 01	Money.

199. When selling a share in equity, the following accounting entries are made:

1) when a positive difference arises between the transaction amount and the cost of assets, as reflected in the balance sheet minus remuneration:

Dr	1800 01	Money
Cr	1800 05	Equity investments
	1830 03	Income from purchase and sale;

2) when a negative difference arises between the transaction amount and the cost of assets, as reflected in the balance sheet minus remuneration:

Dr	1800 01	Money
	1840 03	Expenses from purchase and sale
Cr	1800 05	Equity investments.

Chapter 28. Placement of Money under Investment Management in Fixed Assets and Intangible Assets

Footnote. The rules are supplemented with Chapter 28 in accordance with the Resolution of the Board of the National Bank of the 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).

200. When placing money under investment management in fixed assets and intangible assets, the following accounting entry is made:

Dr	1800 06	Intangible assets
	1800 07	Fixed assets
Cr	1800 01	Money.

201. When revaluing fixed assets and intangible assets at fair value, the following accounting entries are made:

1) when the fair value of fixed assets and intangible assets exceeds their cost, as reflected in the balance sheet minus remuneration:

Dr	1800 06	Intangible assets
	1800 07	Fixed assets
Cr	1830 04	Income from revaluation of assets at fair value;

2) when the cost of fixed assets and intangible assets, as reflected in the balance sheet minus 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.

202. When selling fixed assets and intangible assets, the following accounting entries are made:

1) when a positive difference arises between the transaction amount and the cost of assets, as reflected in the balance sheet minus remuneration:

Dr	1800 01	Money
Cr	1800 06	Intangible assets
	1800 07	Fixed assets
	1830 03	Income from purchase and sale;

2) when a negative difference arises between the transaction amount and the cost of assets, as reflected in the balance sheet minus remuneration:

Dr	1800 01	Money
	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 with Chapter 29 in accordance with the Resolution of the Board of the National Bank of the 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).

203. In the event of a client withdrawing part of the assets under investment management, the following accounting entry is made:

Dr	1840 01	Withdrawal of client assets
Cr	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.

204. 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 on payment of commission remuneration
	1840 03	Expenses from purchase and sale
	1840 04	Expenses from revaluation of assets at fair value
	1840 05	Expenses on exchange rate differences
	1840 08	Other expenses.

205. At the end of the term of the contract for investment management of client assets, the organization returns all available assets to the client's account. In this case, 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 on payment of commission remuneration
	1840 03	Expenses from purchase and sale
	1840 04	Expenses from revaluation of assets at fair value
	1840 05	Expenses on exchange rate differences
	1840 08	Other expenses;

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

Dr	1840 01	Withdrawal of client assets
Cr	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;

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

Dr	1810 01	Capital
Cr	1840 01	Withdrawal of client assets.

Chapter 30. Accounting for Assets Received under a Brokerage Services Agreement

Footnote. The rules are supplemented with Chapter 30 in accordance with the Resolution of the Board of the National Bank of the 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).

206. When a broker receives money from a client under a brokerage services agreement, meeting the criteria for recognition as an asset in accordance with Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Transactions", 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 Transactions" (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) when the broker purchases assets with client money:

Dr	3390 81	Broker's liabilities to the client
Cr	1030	Cash on current accounts.

The decision on the compliance of money received from the client with the criteria for recognition as an asset in accordance with Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Transactions", 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 Transactions" (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.

207. A broker with the right to maintain client accounts as a nominal holder, upon receiving money from the client, as well as when purchasing assets for the client, makes the following accounting entry in off-balance sheet accounting:

Debit	8970	"Depot" accounts.

208. A broker with the right to maintain client accounts as a nominal holder, upon the disposal of money received from the client, as well as when selling assets for the client, makes the following accounting entry in off-balance sheet accounting:

Credit	8970	"Depot" accounts.