RegAlertRule · NBK · 1 Jul 2011
Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 68 of July 1, 2011 'On Approval of the Instruction on Accounting by Certain Financial Market Entities'
Accumulation pension funds, banking organizations, securities market participants, microfinance organizations, and insurance brokers must follow specific accounting entries for debt and equity securities measured at fair value, including adjustments for transaction costs, fair value changes, and negative commission remuneration on pension assets. These entities must also account for currency swap contingent claims and assess impairment signs for debt securities held for sale at each reporting date. This Resolution replaces the November 28, 2008 No. 98 Instruction and enters into force ten calendar days after its first official publication.
| «ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ ҰЛТТЫҚ БАНКІ» РЕСПУБЛИКАЛЫҚ МЕМЛЕКЕТТІК МЕКЕМЕСІ | РЕСПУБЛИКАНСКОЕ ГОСУДАРСТВЕННОЕ УЧРЕЖДЕНИЕ «НАЦИОНАЛЬНЫЙ БАНК РЕСПУБЛИКИ КАЗАХСТАН» | ||
| БАСҚАРМАСЫНЫҢҚАУЛЫСЫ | ПОСТАНОВЛЕНИЕ ПРАВЛЕНИЯ | ||
| 1 июля 2011 года Алматы қаласы | № 68 город Алматы |
On Approval of the Instruction on Accounting by Certain Financial Market Entities
In accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:
Footnote. The preamble in the edition of the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force on January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.12.22 No. 122 (enters into force on January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force on January 1, 2026).
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Approve the attached Instruction on Accounting by Certain Financial Market Entities.
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This Resolution enters into force after the expiration of ten calendar days after the day of its first official publication.
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From the date of entry into force of this Resolution, recognize as invalid the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2008 No. 98 "On Approval of the Instruction on Accounting by Certain Financial Market Entities of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5433).
| Chairman | |
| National Bank | G. Markchenko |
| Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 68 |
Instruction
on Accounting
by Certain Financial Market Entities
Chapter 1. General Provisions
Footnote. The heading of Chapter 1 in the edition of the Resolution of the Board of the National Bank of RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- 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 on January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.12.22 No. 122 (enters into force on January 1, 2023); Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force on January 1, 2026).
- This Instruction details the accounting by a unified accumulation pension fund, voluntary accumulation pension funds (hereinafter – accumulation pension funds), organizations carrying out certain types of banking operations (excluding 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, an organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations, organizations managing the investment portfolio of client assets located in investment management (hereinafter – organization), and organizations carrying out brokerage activities in the securities market (hereinafter – broker), assets received from clients under a contract for brokerage services.
Footnote. Paragraph 2 in the edition of the Resolution of the Board of the National Bank of RK dated 28.11.2019 No. 220 (enters into force on 01.01.2020); Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force on January 1, 2023); 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).
- This Instruction applies accounting methods 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 accounting methods for transactions for the purchase and sale of financial assets specified in this paragraph is determined by the accounting policy of the organization.
When accounting for client assets located in investment management and assets received from clients under a contract for brokerage services, the organization and broker use off-balance sheet accounts in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 22, 2008 No. 79 "On Approval of the Standard Chart of Accounts for Accounting for Certain Financial Market Entities of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5348).
Footnote. Paragraph 3 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).
- 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 after the expiration of ten calendar days after the day of its first official publication).
Chapter 2. Basic Terms Used in this Instruction
Footnote. Chapter 2 excluded by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Chapter 3. Accounting for Securities Transactions
Footnote. The heading of Chapter 3 in the edition of the Resolution of the Board of the National Bank of RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 1. Accounting for Acquired Debt Securities Measured at Fair Value with Changes Recognized in Profit or Loss and Measured at Fair Value through Other Comprehensive Income
Footnote. The heading of Paragraph 1 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When 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 in 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 in current accounts | |
| 1610 02 | Settlements with brokers; |
3) for the premium amount, including costs associated with the acquisition of debt securities:
| 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 in current accounts; |
4) for the discount (discount) amount:
| 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 remuneration amount 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 in 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 after the expiration of ten calendar days after the day of its first official publication).
- When accruing remuneration on acquired debt securities measured at fair value with changes recognized in profit or loss and measured at fair value through other comprehensive income, with the frequency established by the organization's accounting policy, the following accounting entry is made for the amount of accrued remuneration:
| Dr | 1270 01 | Accrued income in the form of remuneration on acquired securities | |
| 2170 01 | Accrued income in the form of remuneration on acquired securities | ||
| Cr | 6110 01 | Income related to receiving remuneration on acquired securities. |
Footnote. Paragraph 7 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When accruing expenses in the form of corporate income tax to be withheld at the source of payment by the issuer of debt securities, the following accounting entry is made:
| Dr | 7710 | Expenses for corporate income tax | |
| Cr | 3110 01 | Corporate income tax payable. |
- When amortizing the premium or discount (discount) on acquired debt securities measured at fair value with changes recognized in profit or loss and measured at fair value through other comprehensive income, with the frequency established by the organization's accounting policy, the following accounting entries are made:
1) for the amount of premium amortization:
| Dr | 7310 02 | Expenses related to amortization of premium on acquired securities | |
| Cr | 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | |
| 1140 03 | Premium on acquired financial assets measured at fair value through other comprehensive income | ||
| 2030 03 | Premium on acquired long-term financial assets measured at fair value through other comprehensive income; |
2) for the amount of discount (discount) amortization:
| Dr | 1120 02 | Discount on acquired financial assets measured at fair value with changes recognized in profit or loss | |
| 1140 02 | Discount on acquired financial assets measured at fair value through other comprehensive income | ||
| 2030 02 | Discount on acquired long-term financial assets measured at fair value through other comprehensive income | ||
| Cr | 6110 03 | Income related to amortization of discount on acquired securities. |
Footnote. Paragraph 9 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).
- After accruing remuneration and amortizing the premium or discount (discount) in accordance with paragraphs 7 and 9 of this Instruction, revaluation of acquired debt securities measured at fair value with changes recognized in profit or loss and measured at fair value through other comprehensive income is performed 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, as reflected in the balance sheet net of remuneration:
| Dr | 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | |
| Cr | 6150 01 | Income from changes in value of securities measured at fair value with changes recognized in profit or loss; |
if the value of debt securities, as reflected in the balance sheet net of remuneration, is higher than their fair value:
| Dr | 7470 03 | Expenses from changes in value of securities measured at fair value with changes recognized in profit or loss | |
| Cr | 1120 05 | Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss; |
for the amount of positive or negative fair value adjustment of debt securities:
| Dr | 1120 05 | Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | |
| Cr | 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss. |
2) for debt securities measured at fair value through other comprehensive income:
if the fair value of debt securities is higher than their value, as reflected in the balance sheet net of remuneration:
| Dr | 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income | ||
| Cr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income; |
if the value of debt securities, as reflected in the balance sheet net of remuneration, is higher than their fair value:
| Dr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income | |
| Cr | 1140 05 | Negative fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income; |
for the amount of positive or negative fair value adjustment of debt securities:
| Dr | 1140 05 | Negative fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income | ||
| Cr | 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income. |
Footnote. Paragraph 10 with changes made 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).
- When revaluing 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, the following accounting entries are made:
1) for debt securities measured at fair value with changes recognized in profit or loss:
when increasing the exchange rate of currency by the amount of positive exchange rate difference:
| Dr | 1120 01 | Financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | ||
| 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | ||
| 1270 01 | Accrued income in the form of remuneration on acquired securities | ||
| 1270 04 | Remuneration accrued by previous holders of securities | ||
| Cr | 6250 02 | Income from revaluation of foreign currency; |
simultaneously, for the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1120 02 | Discount on acquired financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 05 | Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss; |
when decreasing the exchange rate of currency by the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1120 01 | Financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | ||
| 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | ||
| 1270 01 | Accrued income in the form of remuneration on acquired securities | ||
| 1270 04 | Remuneration accrued by previous holders of securities; |
simultaneously, for the amount of positive exchange rate difference:
| Dr | 6250 02 | Income from revaluation of foreign currency | |
| Cr | 1120 01 | Financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | ||
| 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | ||
| 1270 01 | Accrued income in the form of remuneration on acquired securities | ||
| 1270 04 | Remuneration accrued by previous holders of securities. |
2) for debt securities measured at fair value through other comprehensive income:
when increasing the exchange rate of currency by the amount of 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 | ||
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | ||
| 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 | ||
| 2030 04 | Positive fair value adjustment of long-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 | ||
| Cr | 6250 02 | Income from revaluation of foreign currency; |
simultaneously, for the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1140 02 | Discount on acquired 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 02 | Discount on acquired 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; |
when decreasing the exchange rate of currency by the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 1140 03 | Premium on acquired financial assets measured at fair value through other comprehensive income | ||
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | ||
| 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 | ||
| 2030 04 | Positive fair value adjustment of long-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; |
simultaneously, for the amount of positive exchange rate difference:
| Dr | 6250 02 | Income from revaluation of foreign currency | |
| 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 | ||
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | ||
| 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 | ||
| 2030 04 | Positive fair value adjustment of long-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. |
Footnote. Paragraph 11 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When selling 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) upon receipt of funds from the sale of debt securities:
| Dr | 1030 | Cash in current accounts | |
| Cr | 1610 02 | Settlements with brokers | |
| 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 | ||
| 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 | ||
| 1120 04 | Positive fair value adjustment of 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 | ||
| 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 | ||
| 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 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 | ||
| 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 | ||
| 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) for the amount of profit (loss) from the sale of debt securities:
if the sale price exceeds the book value of the debt securities:
| Dr | 6280 09 | Income from purchase-sale of securities | |
| Cr | 7470 10 | Expenses from purchase-sale of securities |
if the book value of the debt securities exceeds the sale price:
| Dr | 7470 10 | Expenses from purchase-sale of securities | |
| Cr | 6280 09 | Income from purchase-sale of securities. |
Footnote. Paragraph 12 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When accruing remuneration on acquired debt securities measured at fair value with changes recognized in profit or loss and measured at fair value through other comprehensive income, with the frequency established by the organization's accounting policy, the following accounting entry is made for the amount of accrued remuneration:
| Dr | 1270 01 | Accrued income in the form of remuneration on acquired securities | |
| 2170 01 | Accrued income in the form of remuneration on acquired securities | ||
| Cr | 6110 01 | Income related to receiving remuneration on acquired securities. |
Footnote. Paragraph 13 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When accruing expenses in the form of corporate income tax to be withheld at the source of payment by the issuer of debt securities, the following accounting entry is made:
| Dr | 7710 | Expenses for corporate income tax | |
| Cr | 3110 01 | Corporate income tax payable. |
- When amortizing the premium or discount (discount) on acquired debt securities measured at fair value with changes recognized in profit or loss and measured at fair value through other comprehensive income, with the frequency established by the organization's accounting policy, the following accounting entries are made:
1) for the amount of premium amortization:
| Dr | 7310 02 | Expenses related to amortization of premium on acquired securities | |
| Cr | 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | |
| 1140 03 | Premium on acquired financial assets measured at fair value through other comprehensive income | ||
| 2030 03 | Premium on acquired long-term financial assets measured at fair value through other comprehensive income; |
2) for the amount of discount (discount) amortization:
| Dr | 1120 02 | Discount on acquired financial assets measured at fair value with changes recognized in profit or loss | |
| 1140 02 | Discount on acquired financial assets measured at fair value through other comprehensive income | ||
| 2030 02 | Discount on acquired long-term financial assets measured at fair value through other comprehensive income | ||
| Cr | 6110 03 | Income related to amortization of discount on acquired securities. |
Footnote. Paragraph 15 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).
- After accruing remuneration and amortizing the premium or discount (discount) in accordance with paragraphs 13 and 15 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 performed 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, as reflected in the balance sheet net of remuneration:
| Dr | 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | |
| Cr | 6150 01 | Income from changes in value of securities measured at fair value with changes recognized in profit or loss; |
if the value of debt securities, as reflected in the balance sheet net of remuneration, is higher than their fair value:
| Dr | 7470 03 | Expenses from changes in value of securities measured at fair value with changes recognized in profit or loss | |
| Cr | 1120 05 | Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss; |
for the amount of positive or negative fair value adjustment of debt securities:
| Dr | 1120 05 | Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | |
| Cr | 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss. |
2) for debt securities measured at fair value through other comprehensive income:
if the fair value of debt securities is higher than their value, as reflected in the balance sheet net of remuneration:
| Dr | 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income | ||
| Cr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income; |
if the value of debt securities, as reflected in the balance sheet net of remuneration, is higher than their fair value:
| Dr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income | |
| Cr | 1140 05 | Negative fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income; |
for the amount of positive or negative fair value adjustment of debt securities:
| Dr | 1140 05 | Negative fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income | ||
| Cr | 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income. |
Footnote. Paragraph 16 with changes made 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).
- When revaluing 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, the following accounting entries are made:
1) for debt securities measured at fair value with changes recognized in profit or loss:
when increasing the exchange rate of currency by the amount of positive exchange rate difference:
| Dr | 1120 01 | Financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | ||
| 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | ||
| 1270 01 | Accrued income in the form of remuneration on acquired securities | ||
| 1270 04 | Remuneration accrued by previous holders of securities | ||
| Cr | 6250 02 | Income from revaluation of foreign currency; |
simultaneously, for the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1120 02 | Discount on acquired financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 05 | Negative fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss; |
when decreasing the exchange rate of currency by the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1120 01 | Financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | ||
| 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | ||
| 1270 01 | Accrued income in the form of remuneration on acquired securities | ||
| 1270 04 | Remuneration accrued by previous holders of securities; |
simultaneously, for the amount of positive exchange rate difference:
| Dr | 6250 02 | Income from revaluation of foreign currency | |
| Cr | 1120 01 | Financial assets measured at fair value with changes recognized in profit or loss | |
| 1120 03 | Premium on acquired financial assets measured at fair value with changes recognized in profit or loss | ||
| 1120 04 | Positive fair value adjustment of financial assets measured at fair value with changes recognized in profit or loss | ||
| 1270 01 | Accrued income in the form of remuneration on acquired securities | ||
| 1270 04 | Remuneration accrued by previous holders of securities. |
2) for debt securities measured at fair value through other comprehensive income:
when increasing the exchange rate of currency by the amount of 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 | ||
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | ||
| 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 | ||
| 2030 04 | Positive fair value adjustment of long-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 | ||
| Cr | 6250 02 | Income from revaluation of foreign currency; |
simultaneously, for the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1140 02 | Discount on acquired 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 02 | Discount on acquired 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; |
when decreasing the exchange rate of currency by the amount of negative exchange rate difference:
| Dr | 7430 02 | Expenses from revaluation of foreign currency | |
| Cr | 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 1140 03 | Premium on acquired financial assets measured at fair value through other comprehensive income | ||
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | ||
| 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 | ||
| 2030 04 | Positive fair value adjustment of long-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; |
simultaneously, for the amount of positive exchange rate difference:
| Dr | 6250 02 | Income from revaluation of foreign currency | |
| 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 | ||
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | ||
| 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 | ||
| 2030 04 | Positive fair value adjustment of long-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. |
Footnote. Paragraph 17 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When selling 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) upon receipt of funds from the sale of debt securities:
| Dr | 1030 | Cash in current accounts | |
| Cr | 1610 02 | Settlements with brokers | |
| 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 | ||
| 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 | ||
| 1120 04 | Positive fair value adjustment of 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 | ||
| 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 | ||
| 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 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 | ||
| 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 | ||
| 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) for the amount of profit (loss) from the sale of debt securities:
if the sale price exceeds the book value of the debt securities:
| Dr | 6280 09 | Income from purchase-sale of securities | |
| Cr | 7470 10 | Expenses from purchase-sale of securities |
if the book value of the debt securities exceeds the sale price:
| Dr | 7470 10 | Expenses from purchase-sale of securities | |
| Cr | 6280 09 | Income from purchase-sale of securities. |
Footnote. Paragraph 18 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).
| Dr | 1120 02 | Discount on acquired financial assets measured at fair value with changes recognized in profit or loss |
| 1120 05 | Negative adjustment to fair value 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:
upon an increase in the exchange rate of the currency by the amount of positive exchange 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 negative exchange 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 positive adjustment to fair value of debt securities:
| Dr | 1140 04 | Positive adjustment to fair value of financial assets measured at fair value through other comprehensive income |
| 1140 05 | Negative adjustment to fair value of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive adjustment to fair value of long-term financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative adjustment to 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; |
upon a decrease in the exchange rate of the currency by the amount of negative exchange 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 positive exchange 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 negative adjustment to fair value of debt securities:
| Dr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income |
| Cr | 1140 04 | Positive adjustment to fair value of financial assets measured at fair value through other comprehensive income |
| 1140 05 | Negative adjustment to fair value of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive adjustment to fair value of long-term financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative adjustment to fair value of long-term financial assets measured at fair value through other comprehensive income. |
Footnote. Paragraph 11 in the edition of the Resolution of the Board of the National Bank of 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).
- 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon 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 (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 7, 9 and 10 of this Instruction, the following accounting entries are made:
1) 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 (allowance) 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 on 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 case of exceeding the amount of the concluded transaction on 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, over their cost, as reflected in the balance sheet less remuneration, by the amount of difference:
| Dr | 1030 | Cash on current accounts |
| Cr | 6280 09 | Income from purchase - sale of securities; |
5) in case of exceeding the cost of debt securities measured at fair value with changes recognized in profit or loss, and measured at fair value through other comprehensive income, as reflected in the balance sheet less remuneration, over the amount of the concluded transaction on their sale, by the amount of 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 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 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).
- 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 (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 7, 9 and 10 of this Instruction, the following accounting entries are made:
1) 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 2. Accounting for 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 RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon purchase of 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 (allowance):
| Dr | 1130 01 | Short-term financial assets measured at amortized cost |
| 2020 01 | Long-term financial assets measured at amortized cost | |
| Cr | 1130 02 | Discount on 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 case of exceeding the amount of the transaction on the purchase of debt securities over their fair value:
| Dr | 7470 10 | Expenses from purchase-sale of securities |
| Cr | 1130 02 | Discount on 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 case of exceeding the fair value of debt securities over the amount of the transaction on 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. |
- 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. |
- Upon accrual of expenses in the form of corporate income tax payable, withheld at the source of payment by the issuer of the debt security measured at amortized cost, the following accounting entry is made:
| Dr | 7710 | Expenses on corporate income tax |
| Cr | 3110 01 | Corporate income tax payable. |
- Upon amortization of premium or discount (allowance) on 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 (allowance) 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. |
- Upon revaluation of debt securities measured at amortized cost, the cost of which is expressed in foreign currency, at the exchange rate of the currency, the following accounting entries are made:
1) for the amount of positive exchange 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, by the amount of negative exchange 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 difference:
| Dr | 7430 02 | Expenses from foreign currency revaluation |
| Cr | 1130 01 | Short-term financial assets measured at amortized cost |
| 1130 03 | Premium on purchased short-term financial assets measured at amortized cost | |
| 1270 01 | Accrued income in the form of rewards for purchased securities | |
| 1270 04 | Rewards accrued by previous holders of securities | |
| 2020 01 | Long-term financial assets measured at amortized cost | |
| 2020 03 | Premium on purchased long-term financial assets measured at amortized cost | |
| 2170 01 | Accrued income in the form of rewards for purchased 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 purchased short-term financial assets measured at amortized cost |
| 2020 02 | Discount on purchased long-term financial assets measured at amortized cost | |
| Cr | 6250 02 | Income from foreign currency revaluation. |
Footnote. Paragraph 19 in the edition of the Resolution of the Board of the National Bank of RK No. 171 dated 14.10.2019 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon redemption by the issuer of accrued 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 purchased securities |
| 1270 04 | Rewards accrued by previous holders of securities | |
| 2170 01 | Accrued income in the form of rewards for purchased securities | |
| 2170 03 | Rewards accrued by previous holders of securities; |
2) for the amount of withheld corporate income tax:
| Dr | 3110 01 | Corporate income tax payable |
| Cr | 1270 01 | Accrued income in the form of rewards for purchased securities |
| 1270 04 | Rewards accrued by previous holders of securities | |
| 2170 01 | Accrued income in the form of rewards for purchased securities | |
| 2170 03 | Rewards accrued by previous holders of securities. |
- Upon sale of debt securities measured at amortized cost, after accrual of rewards and amortization of premium or discount (discount) 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 purchased short-term financial assets measured at amortized cost |
| 2020 03 | Premium on purchased long-term financial assets measured at amortized cost; |
2) for the amount of unamortized discount (discount):
| Dr | 1130 02 | Discount on purchased short-term financial assets measured at amortized cost |
| 2020 02 | Discount on purchased long-term financial assets measured at amortized cost | |
| Cr | 1130 01 | Short-term financial assets measured at amortized cost |
| 2020 01 | Long-term financial assets measured at amortized cost; |
3) 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 purchased 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 purchased securities | |
| 2170 03 | Rewards accrued by previous holders of securities; |
4) in case of exceeding the amount of the concluded transaction on the sale of debt securities measured at amortized cost over their cost, as reflected in the balance sheet net of 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 of exceeding the cost of debt securities measured at amortized cost, as reflected in the balance sheet net of rewards, over the amount of the concluded transaction on their sale, for the amount of the difference:
| Dr | 7470 10 | Expenses from purchase - sale of securities |
| Cr | 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 No. 17 dated 19.03.2025 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon redemption by the issuer of debt securities measured at amortized cost, after accrual of rewards and amortization of premium or discount (discount) 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 purchased 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 purchased securities | |
| 2170 03 | Rewards accrued by previous holders of securities; |
2) for the amount of withheld corporate income tax:
| Dr | 3110 01 | Corporate income tax payable |
| Cr | 1270 01 | Accrued income in the form of rewards for purchased securities |
| 1270 04 | Rewards accrued by previous holders of securities | |
| 2170 01 | Accrued income in the form of rewards for purchased securities | |
| 2170 03 | Rewards accrued by previous holders of securities; |
3) deleted by the Resolution of the Board of the National Bank of RK No. 171 dated 14.10.2019 (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 No. 171 dated 14.10.2019 (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 No. 171 dated 14.10.2019 (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
- Upon 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 premium:
Dr 1030 Cash on current accounts
Cr 4030 09 Premium on securities issued into circulation;
3) for the amount of 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 No. 105 dated 24.12.2025 (enters into force from January 1, 2026)
- Upon 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.
- Upon amortization of premium or discount (discount) 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 amortization of premium 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.
- Upon redemption of accrued rewards for debt securities issued by the organization into circulation, the following accounting entries are made:
1) for the amount of 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 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.
- Upon redemption of debt securities issued by the organization into circulation, after accrual of rewards, amortization of premium and discount (discount) 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 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.
- In case of repurchase of debt securities previously issued by the organization into circulation, after accrual of rewards and amortization of premium or discount (discount) 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 of exceeding the amount of the concluded transaction on the purchase of debt securities over their cost, as reflected in the balance sheet net of 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 of exceeding the cost of debt securities, as reflected in the balance sheet net of rewards, over 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 No. 17 dated 19.03.2025 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- In case of realization of previously repurchased debt securities issued by the organization into circulation, the following accounting entries are made:
1) for the amount of realized 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 premium:
Dr 1030 Cash on current accounts
Cr 4030 09 Premium on securities issued into circulation;
3) for the amount of discount (discount):
Dr 4030 08 Discount on securities issued into circulation
Cr 4030 07 Securities issued into circulation.
Paragraph 4. Accounting for purchased 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 No. 251 dated 22.12.2017 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon purchase of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income, the following accounting entries are made:
1) upon transfer of advance to the broker:
| Dr | 1610 02 | Settlements with brokers |
| Cr | 1030 | Cash on current accounts; |
2) for the net cost of the purchased equity security including transaction costs:
| Dr | 1120 01 | Financial assets measured at fair value, changes in which are 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 of exceeding the transaction amount for the purchase of equity securities over their fair value:
| Dr | 7470 10 | Expenses from purchase - sale of securities |
| Cr | 1120 01 | Financial assets measured at fair value, changes in which are reflected in profit or loss |
| 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 2030 01 | Long-term financial assets measured at fair value through other comprehensive income; |
4) in case of exceeding the fair value of equity securities over the transaction amount for their purchase:
| Dr | 1120 01 | Financial assets measured at fair value, changes in which are 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 No. 171 dated 14.10.2019 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon accrual of dividends receivable for 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 purchased securities |
| 2170 01 | Accrued income in the form of rewards for purchased securities | |
| Cr | 6120 | Dividend income. |
- Upon accrual of expenses in the form of corporate income tax to be withheld at the source of payment by the issuer of equity securities, the following accounting entry is made:
| Dr | 7710 | Expenses on corporate income tax |
| Cr | 3110 01 | Corporate income tax payable. |
- Upon revaluation of purchased equity securities measured at fair value, changes in which are 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 net of 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 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 net of rewards, is higher than their fair value:
| Dr | 7470 03 | Expenses from changes in 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 net of 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 net of 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 amendment introduced by the Resolution of the Board of the National Bank of RK No. 171 dated 14.10.2019 (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 No. 17 dated 19.03.2025 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon revaluation of equity securities measured at fair value through other comprehensive income, the cost of which is expressed in foreign currency, at the exchange rate, the following accounting entries are made:
for the amount of positive exchange rate difference:
| Dr | 1140 04 | Positive adjustment of fair value of financial assets measured at fair value through other comprehensive income |
| 1140 05 | Negative adjustment of fair value of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative adjustment of fair value of long-term financial assets measured at fair value through other comprehensive income | |
| Cr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income; |
for the amount of negative exchange rate difference:
| Dr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income |
| Cr | 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income |
| 1140 05 | Negative fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income. |
Footnote. Paragraph 34 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK dated 21.11.2022 No. 97 (enters into force from January 1, 2023).
- 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 remuneration on acquired securities |
| 2170 01 | Accrued income in the form of remuneration on acquired securities; |
for the amount of withheld corporate income tax:
| Dr | 3110 | Corporate income tax payable |
| Cr | 1270 01 | Accrued income in the form of remuneration on acquired securities |
| 2170 01 | Accrued income in the form of remuneration on acquired securities. |
Footnote. Paragraph 35 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon 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 in accordance with paragraph 33 of this Instruction, the following accounting entries are made:
1) for the amount of accumulated positive revaluation at fair value of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income:
| Dr | 1120 01 | Financial assets measured at fair value, changes in which are reflected in profit or loss |
| 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 2030 01 | Long-term financial assets measured at fair value through other comprehensive income | |
| Cr | 1120 04 | Positive fair value adjustment of financial assets measured at fair value, changes in which are reflected in profit or loss |
| 1140 04 | Positive fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 04 | Positive fair value adjustment of long-term financial assets measured at fair value through other comprehensive income; |
2) for the amount of accumulated negative revaluation at fair value of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income:
| Dr | 1120 05 | Negative fair value adjustment of financial assets measured at fair value, changes in which are reflected in profit or loss |
| 1140 05 | Negative fair value adjustment of financial assets measured at fair value through other comprehensive income | |
| 2030 05 | Negative fair value adjustment of long-term financial assets measured at fair value through other comprehensive income | |
| Cr | 1120 01 | Financial assets measured at fair value, changes in which are reflected in profit or loss |
| 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 2030 01 | Long-term financial assets measured at fair value through other comprehensive income; |
3) for the amount of the concluded transaction on the sale of equity securities measured at fair value, changes in which are reflected in profit or loss, or measured at fair value through other comprehensive income:
| Dr | 1030 | Cash 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 less remuneration, for the amount of the difference:
| Dr | 1030 | Cash on current accounts |
| Cr | 6280 09 | Income from purchase - sale of securities; |
5) in case 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 less remuneration, 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 | Undistributed profit (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 | Undistributed profit (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 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); 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).
Paragraph 5. Accounting for reclassification of acquired debt and equity securities by categories
Footnote. Paragraph 5 excluded by the Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 6. Accounting for impairment of acquired securities measured at fair value through other comprehensive income, and securities measured at amortized cost
Footnote. Paragraph 6 in the edition of the Resolution of the Board of the National Bank of the RK dated 22.12.2017 No. 251 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- At each reporting date, upon creation (increase) of reserves (provisions) for expected credit losses, the following accounting entry is made:
| Dr | 7440 01 | Expenses for formation of reserves (provisions) for securities measured at fair value through other comprehensive income and measured at amortized cost | ||
| Cr | 1290 23 | Reserves (provisions) for financial assets measured at amortized cost | ||
| 5480 | Estimated reserves (provisions) for expected and existing credit losses for securities measured at fair value through other comprehensive income. |
Footnote. Paragraph 40 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon reduction (cancellation) of reserves (provisions) for expected credit losses for securities measured at fair value through other comprehensive income, and securities measured at amortized cost, the following accounting entry is made:
| Dr | 1290 23 | Reserves (provisions) for financial assets measured at amortized cost |
| 5480 | Estimated reserves (provisions) for expected and existing credit losses for securities measured at fair value through other comprehensive income | |
| Cr | 6240 01 | Income from recovery (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost. |
Footnote. Paragraph 41 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon write-off of securities measured at amortized cost from the balance sheet against created reserves (provisions), the following accounting entry is made:
| Dr | 1290 23 | Reserves (provisions) for financial assets measured at amortized cost |
| Cr | 1130 01 | Short-term financial assets measured at amortized cost |
| 2020 01 | Long-term financial assets measured at amortized cost."; |
Footnote. Paragraph 42 in the edition of the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon redemption by the issuer of 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 recovery (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost. |
- Upon redemption by the issuer of securities measured at amortized cost, written off from the balance sheet against reserves (provisions) created in previous periods, the following accounting entry is made:
| Dr | 1030 | Cash on current accounts |
| Cr | 6240 01 | Income from recovery (cancellation) of reserves (provisions) created for securities measured at fair value through other comprehensive income and measured at amortized cost. |
Chapter 4. Accounting for REPO and reverse REPO transactions
Footnote. Chapter 4 heading in the edition of the Resolution of the Board of the National Bank of the RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- 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" transactions with securities.
Footnote. Paragraph 45 in the edition of the Resolution of the Board of the National Bank of the RK dated 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon accrual of expenses in the form of remuneration for a REPO transaction, the following accounting entry is made:
Dr 7310 04 Expenses related to payment of remuneration for
"REPO" transactions with securities
Cr 3380 02 Accrued expenses in the form of remuneration for
"REPO" transactions with securities.
- Upon receipt of previously transferred securities in a REPO transaction for the amount of accrued expenses in the form of remuneration 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" transactions with securities
3380 02 Accrued expenses in the form of remuneration for transactions
"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 the RK dated 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon execution of a reverse REPO transaction (purchase of securities) for the transaction amount, the following accounting entry is made:
Dr 1150 01 Transactions "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 the RK dated 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon accrual of remuneration during the reverse REPO transaction, the following accounting entry is made:
Dr 1270 02 Accrued income in the form of remuneration for
transactions "reverse REPO" with securities
Cr 6110 04 Income related to receipt of remuneration for
transactions "reverse REPO" with securities.
- Upon transfer of previously received securities in a reverse REPO transaction for the amount of accrued remuneration 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 Transactions "reverse REPO" with securities
1270 02 Accrued income in the form of remuneration for transactions
"reverse REPO" with securities.
Footnote. Paragraph 50 in the edition of the Resolution of the Board of the National Bank of the RK dated 23.09.2013 No. 250 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Chapter 5. Accounting for transactions on purchase and sale of refined precious metals
Footnote. Chapter 5 heading in the edition of the Resolution of the Board of the National Bank of the RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon purchase of refined precious metals for the acquisition cost including transaction costs, the following accounting entry is made:
| Dr | 1370 | Refined precious metals |
| 1380 | Refined precious metals in transit | |
| 1150 09 | Refined precious metals 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 the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- In the event that acquired refined precious metals are revalued at fair value in accordance with the organization's accounting policy, the following accounting entries are made:
1) if the fair value of refined precious metals is higher than their cost, as reflected in the balance sheet less remuneration:
| 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 less remuneration, is higher than their fair value:
| Dr | 7470 07 | Expenses from revaluation of refined precious metals |
| Cr | 1370 | Refined precious metals |
| 1380 | Refined precious metals in transit | |
| 1150 09 | Refined precious metals placed on metal accounts. |
Footnote. Paragraph 52 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); 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).
- Upon sale of refined precious metals after revaluation at fair value in accordance with paragraph 52 of this Instruction, the following accounting entries are made:
1) for the amount of write-off of refined precious metals:
| Dr | 7470 01 | Book value of refined precious metals |
| Cr | 1370 | Refined precious metals |
| 1380 | Refined precious metals in transit | |
| 1150 09 | Refined precious metals placed on metal accounts; |
2) for the amount of the concluded transaction on the sale of refined precious metals:
| Dr | 1010 | Cash in cash |
| Cr | 6280 01 | Income from sale of refined precious metals. |
Footnote. Paragraph 53 in the edition of the Resolution of the Board of the National Bank of the RK 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 6. Accounting for foreign currency transactions
Footnote. Chapter 6 heading in the edition of the Resolution of the Board of the National Bank of the RK 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 transactions on purchase, sale and exchange of foreign currency
- Upon purchase of foreign currency by the organization, the following accounting entries are made:
Dr 1010 Cash in cash
1030 Cash on current accounts
Cr 1010 Cash in cash
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
1030 Cash on current accounts;
if the purchase rate is lower than the exchange rate of the currency:
Dr 1010 Cash in cash
1030 Cash on current accounts
Cr 6280 02 Income from purchase-sale of foreign currency.
- Upon sale of foreign currency by the organization, the following accounting entries are made:
1) for the amount of sold foreign currency:
Dr 1010 Cash in cash
1030 Cash on current accounts
Cr 1010 Cash in cash
1030 Cash on current accounts;
2) if the sale rate is higher than the exchange rate of the currency:
Dr 1010 Cash in cash
1030 Cash on current accounts
Cr 6280 02 Income from purchase-sale of foreign currency;
3) if the sale rate is lower than the exchange rate of the currency:
Dr 7470 02 Expenses on purchase-sale of foreign currency
Cr 1010 Cash in cash
1030 Cash on current accounts.
- Upon exchange of foreign currencies by the organization, the following accounting entries are made:
1) for the amount of exchanged foreign currencies:
Dr 1010 Cash in cash (ledger account)
1030 Cash on current accounts (ledger account)
Cr 1010 Cash in cash (ledger account)
1030 Cash on current accounts (ledger account);
2) for the amount of positive difference:
Dr 1010 Cash in cash
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
1030 Cash on current accounts.
Paragraph 2. Accounting for revaluation of foreign currency
- 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 |
| 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 |
| 1030 | Cash on current accounts. |
Footnote. Paragraph 57 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).
58. Excluded by the Resolution of the Board of the National Bank of the RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Chapter 7. Accounting for loans provided
Footnote. Chapter 7 heading in the edition of the Resolution of the Board of the National Bank of the RK dated 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- After concluding a loan agreement (provided both in tenge and in foreign currency) and performing all necessary procedures for loan documentation (including for loan repayment security), the following accounting entries are made:
1) in the case when the amount of the provided loan equals the amount of the loan to be repaid:
for the amount of actually provided money:
Dr 1110 21 Short-term loans provided to clients
2010 21 Long-term loans provided to clients
Cr 1010 Cash in cash
1030 Cash on current accounts;
for the amount of commission expenses of the counterparty for obtaining the loan (for the amount of discount):
Dr 1010 Cash in cash
1030 Cash on current accounts
Cr 1110 23 Discount on short-term provided loans
2010 22 Discount on long-term loans provided;
2) in cases where the amount of the loan provided is less than the amount of the loan to be repaid:
for the amount of money actually provided:
Dr 1110 21 Short-term loans provided to clients
2010 21 Long-term loans provided to clients
Cr 1010 Cash in the cash register
1030 Cash on current accounts;
for the amount of the discount (rebate):
Dr 1110 23 Discount on short-term loans provided
2010 22 Discount on long-term loans provided.
Simultaneously, based on the pledge agreement, for the amount of the value of the property accepted as collateral for the loan (both in tenge and in foreign currency), the following accounting entry is made:
Debit 8830 Property accepted as collateral (pledge) for client obligations.
- If, as security for the borrower's obligations, a guarantee is accepted, when reflecting the amount of the accepted guarantee on off-balance sheet accounts, the following accounting entry is made:
Dr 8120 Possible claims on accepted guarantees
Cr 8420 Possible reduction of claims on accepted guarantees.
- When accruing remuneration and amortization of the discount (rebate) on loans provided with the frequency established by the organization's accounting policy, the following accounting entries are made:
1) for the amount of remuneration:
Dr 1270 25 Accrued income in the form of remuneration on loans
provided to clients
2170 25 Accrued income in the form of remuneration on loans
provided to clients
Cr 6110 32 Income related to receiving remuneration on
loans;
2) for the amount of amortization of the discount (rebate) in tenge, due for the corresponding period:
Dr 1110 23 Discount on short-term loans provided
2010 22 Discount on long-term loans provided
Cr 6110 07 Income from amortization of discount on provided
loans.
- When a client pays the accrued remuneration on a provided loan, the following accounting entry is made:
Dr 1010 Cash in the cash register
1030 Cash on current accounts
Cr 1270 25 Accrued income in the form of remuneration on loans
provided to clients
2170 25 Accrued income in the form of remuneration on loans
provided to clients.
-
Deleted by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
-
When revaluing provided loans, classified into categories "fair value through profit or loss" and "fair value through other comprehensive income," the following accounting entries are made:
1) for loans accounted for at fair value, changes in which are reflected in profit or loss:
when the fair value of the loan exceeds its value, as reflected in the balance sheet, minus remuneration, by the amount of the excess difference:
| Dr | 1110 25 | Positive 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 value of the loan, as reflected in the balance sheet, minus remuneration, exceeds its fair value, by the amount of the decrease difference:
| Dr | 7470 08 | Expenses from other revaluation |
| Cr | 1110 26 | Negative 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 accounted for at fair value through other comprehensive income:
when the fair value of the loan exceeds its value, as reflected in the balance sheet, minus remuneration, by the amount of the excess difference:
| Dr | 1110 25 | Positive fair value adjustment of short-term loans |
| 2010 24 | Positive fair value adjustment of long-term loans | |
| Cr | 5470 | Reserve for revaluation of loans accounted for at fair value through other comprehensive income; |
when the value of the loan, as reflected in the balance sheet, minus remuneration, exceeds its fair value, by the amount of the decrease difference:
| Dr | 5470 | Reserve for revaluation of loans accounted for at fair value through other comprehensive income |
| Cr | 1110 26 | Negative 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 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); with changes 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); 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).
Footnote. Paragraph 65 deleted by Resolution of the Board of the National Bank of the Republic of Kazakhstan 21.11.2022 No. 97 (enters into force from January 1, 2023).
65-1. When revaluing provided loans, classified into the category "held for sale" in accordance with [international standard](jl:31318725.0.1002763515_1" \o "International Financial Reporting Standard (IFRS) for small and medium-sized enterprises) for small and medium-sized enterprises, the following accounting entries are made:
when the fair value of the loan exceeds its value, as reflected in the balance sheet, minus remuneration, by the amount of the excess difference:
| Dr | 1110 25 | Positive 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 held for sale; |
when the value of the loan, as reflected in the balance sheet, minus remuneration, exceeds its fair value, by the amount of the decrease difference:
| Dr | 5470 01 | Reserve for revaluation of loans held for sale |
| Cr | 1110 26 | Negative 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 Republic of Kazakhstan 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 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).
- If the loan agreement provides for the indexing of payments on the provided loan in tenge, when revaluing the loan balance at the times established by the organization's accounting policy, if no other times are established in the loan agreement, the following accounting entries are made:
1) with positive indexing:
| Dr | 1110 21 | Short-term loans provided to clients |
| 1270 25 | Accrued income in the form of remuneration on loans provided to clients | |
| 2010 21 | Long-term loans provided to clients | |
| 2170 25 | Accrued income in the form of remuneration on loans provided to clients | |
| Cr | 6280 06 | Income from other revaluation; |
2) with negative indexing:
| Dr | 7470 08 | Expenses from other revaluation |
| Cr | 1110 21 | Short-term loans provided to clients |
| 1270 25 | Accrued income in the form of remuneration on loans provided to clients | |
| 2010 21 | Long-term loans provided to clients | |
| 2170 25 | Accrued income in the form of remuneration on loans provided to clients. |
Footnote. Paragraph 66 in the edition of the Resolution of the Board of the National Bank of 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).
-
The cost of pledged property in foreign currency is revalued as the exchange rate of currencies and the fair value of the pledged property change at the times established by the organization's accounting policy.
-
When repaying the principal on a provided loan, accounted for at amortized cost (both in tenge and in foreign currency), the following accounting entry is made:
| Dr | 1010 | Cash in the cash register |
| 1030 | Cash on current accounts | |
| Cr | 1110 21 | Short-term loans provided to clients |
| 2010 21 | Long-term loans provided to clients. |
Footnote. Paragraph 68 in the edition of the Resolution of the Board of the National Bank of 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).
- Upon full repayment of the loan and remuneration on it, as well as fulfillment of all obligations under the loan agreement, including the return of the amount of the accepted pledge or accepted guarantee, which serve as security for the client's obligations, the following accounting entries are made:
1) when writing off the value of the pledged item:
Expense 8830 Property accepted as collateral (pledge) for client obligations;
2) when writing off the amount of the accepted guarantee:
Dr 8420 Possible reduction of claims on accepted guarantees
Cr 8120 Possible claims on accepted guarantees.
Footnote. Paragraph 69 with changes introduced by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- If, upon the date established by the loan agreement, the borrower has not paid the accrued remuneration, the amount of the accrued but unpaid remuneration is charged to overdue asset accounts, and the following accounting entry is made:
Dr 1270 29 Overdue income in the form of remuneration
Cr 1270 25 Accrued income in the form of remuneration on loans
provided to clients
2170 25 Accrued income in the form of remuneration on loans
provided to clients.
- If, upon the date established by the loan agreement, the borrower has not repaid the principal, the amount of the unpaid principal is charged to overdue asset accounts, and the following accounting entry is made:
Dr 1110 22 Overdue client debt on
provided loans
Cr 1110 21 Short-term loans provided to clients
2010 21 "Long-term loans provided to clients.
- If the loan agreement provides for the accrual of penalties (fines, late fees) on overdue remuneration, the following accounting entry is made:
Dr 1280 09 Accrued penalties (fines, late fees)
Cr 6280 08 Penalties (fines, late fees).
Footnote. Paragraph 72 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When paying overdue remuneration and penalties (fines, late fees) on a provided loan, the following accounting entry is made:
Dr 1010 Cash in the cash register
1030 Cash on current accounts
Cr 1270 29 Overdue income in the form of remuneration
1280 09 Accrued penalties (fines, late fees).
Footnote. Paragraph 73 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When paying overdue remuneration and the principal on a provided loan, the following accounting entry is made:
Dr 1010 Cash in the cash register
1030 Cash on current accounts
Cr 1110 22 Overdue client debt on
provided loans
1270 29 Overdue income in the form of remuneration.
- In the event of the creation of reserves (provisions) and subsequent write-off from the balance sheet of unpaid overdue remuneration on a provided loan, accounted for at amortized cost, the following accounting entries are made:
1) for the amount of the loss from the impairment of accrued remuneration:
| Dr | 7440 21 | Expenses for the formation of reserves (provisions) on provided loans |
| Cr | 1290 21 | Reserves (provisions) on loans provided to clients; |
2) for the amount of remuneration written off from the balance sheet:
| Dr | 1290 21 | Reserves (provisions) on loans provided to clients |
| Cr | 1270 29 | Overdue income in the form of remuneration. |
Footnote. Paragraph 75 in the edition of the Resolution of the Board of the National Bank of 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).
- In the event of repayment by the borrower of remuneration previously written off from the balance sheet through reserves (provisions), the following accounting entry is made:
Dr 1010 Cash in the cash register
1030 Cash on current accounts
Cr 6240 21 Income from recovery (cancellation) of reserves
(provisions) created for loans provided to
clients.
- When creating reserves (provisions) for expected credit losses on loans, the following accounting entries are made:
1) for loans accounted for at amortized cost:
| Dr | 7440 21 | Expenses for the formation of reserves (provisions) on provided loans |
| Cr | 1290 21 | Reserves (provisions) on loans provided to clients; |
2) for loans accounted for at fair value through other comprehensive income:
| Dr | 7440 21 | Expenses for the formation of reserves (provisions) on provided loans |
| Cr | 5490 | Estimated reserves (provisions) for expected and existing credit losses on loans accounted for at fair value through other comprehensive income. |
Footnote. Paragraph 77 in the edition of the Resolution of the Board of the National Bank of 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).
77-1. When creating reserves (provisions) to cover losses from the impairment of loans held for sale, in accordance with the international standard for small and medium-sized enterprises, the following accounting entry is made:
| Dr | 7440 21 | Expenses for the formation of reserves (provisions) on provided loans |
| Cr | 1290 21 | Reserves (provisions) on loans provided to clients»; |
when reversing the formed reserves (provisions) to cover losses from the impairment of loans, the following accounting entry is made:
| Dr | 1290 21 | Reserves (provisions) on loans provided to clients |
| Cr | 6240 21 | Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients.»; |
Footnote. Paragraph 77-1 supplemented by Resolution of the Board of the National Bank of the Republic of Kazakhstan 21.11.2022 No. 97 (enters into force from January 1, 2023).
- When reversing the formed reserves (provisions) for expected credit losses on loans, the following accounting entries are made:
1) for loans accounted for at amortized cost:
| Dr | 1290 21 | Reserves (provisions) on loans provided to clients |
| Cr | 6240 21 | Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients; |
2) for loans accounted for at fair value through other comprehensive income:
| Dr | 5490 | Estimated reserves (provisions) for expected and existing credit losses on loans accounted for at fair value through other comprehensive income |
| Cr | 6240 21 | Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients. |
Footnote. Paragraph 78 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When writing off loans, the following accounting entry is made:
| Dr | 1290 21 | Reserves (provisions) on loans provided to clients |
| Cr | 1110 21 | Short-term loans provided to clients |
| 2010 21 | Long-term loans provided to clients. |
Footnote. Paragraph 79 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When the debtor repays the loan debt written off from the balance sheet through reserves (provisions) created in the same period, the following accounting entry is made:
Dr 1010 Cash in the cash register
1030 Cash on current accounts
Cr 6240 21 Income from recovery (cancellation) of reserves (provisions) created for loans provided to clients.
Footnote. Paragraph 80 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 17.07.2015 No. 131 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Chapter 8. Accounting for deposits
Footnote. Chapter 8 heading in the edition of the Resolution of the Board of the National Bank of 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).
- When placing money in deposits in second-tier banks and organizations carrying out certain types of banking operations, the following accounting entries are made:
1) for the amount of the deposit:
| Dr | 1150 02 | Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, overnight |
| 1150 03 | Short-term demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations | |
| 1150 04 | Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations | |
| 1150 05 | Short-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations | |
| 1150 06 | Short-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations (up to one year) | |
| 2040 01 | Long-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations | |
| 2040 02 | Long-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations | |
| 2040 03 | Long-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations | |
| Cr | 1030 | Cash on current accounts; |
2) in the event of the emergence of a premium or discount (rebate):
for the amount of the discount (rebate):
| 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 Republic of Kazakhstan dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When accruing remuneration on deposits and revaluing deposits, the cost of which is expressed in foreign currency, at the exchange rate of currencies in accordance with the organization's accounting policy, the following accounting entries are made:
1) when accruing remuneration:
| Dr | 1270 22 | Accrued income in the form of rewards for demand deposits placed in second-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-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) | |
| 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-tier 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-tier 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-tier 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-tier banks and organizations carrying out certain types of banking operations | |
| 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 | |
| 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-tier 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-tier 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-tier 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-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) | |
| 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-tier 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-tier 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-tier 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-tier banks and organizations carrying out certain types of banking operations | |
| 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 | |
| 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-tier 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-tier 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-tier 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 of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When accruing expenses in the form of corporate income tax to be withheld at the source of payment on deposits, the following accounting entry is made:
Dr 7710 Expenses on corporate income tax
Cr 3110 01 Corporate income tax payable.
- In the event that the bank deposit agreement provides for capitalization of the amount of accrued reward, the following accounting entry is made for the amount of accrued (accumulated) reward:
| 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 | 1270 22 | Accrued income in the form of rewards for demand deposits placed in second-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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 of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- When amortizing a discount (discount) or premium on deposits, the following accounting entries are made:
1) for the amount of amortization of 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 premium:
Dr 7310 10 Expenses on amortization of premium on placed deposits
Cr 1150 12 Premium on placed short-term deposits
2040 09 Premium on placed long-term deposits.
- Upon actual receipt of reward on a deposit, the following accounting entries are made:
1) for the amount of accrued reward:
| Dr | 1030 | Cash on current accounts |
| Cr | 1270 22 | Accrued income in the form of rewards for demand deposits placed in second-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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-tier 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 of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon return of the principal amount on a placed deposit, the following accounting entry is made:
| Dr | 1030 | Cash on current accounts |
| Cr | 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. |
Footnote. Paragraph 87 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).
- On 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 on formation of reserves (provisions) on placed deposits |
| Cr | 1290 24 | Reserves (provisions) on deposits placed in second-tier 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-tier banks and organizations carrying out certain types of banking operations |
| Cr | 6240 02 | Income from recovery (cancellation) of reserves (provisions) created on deposits placed in second-tier 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-tier banks and organizations carrying out certain types of banking operations |
| Cr | 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. |
Footnote. Paragraph 88 in the edition of the Resolution of the Board of the National Bank of the RK of 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Chapter 9. Accounting of 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 of 28.11.2016 No. 279 (enters into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 1. Accounting of forward transactions
- 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 expires (hereinafter - forward), the following accounting entry is made:
Dr 8300 01 Conditional claims on purchase of financial assets
Cr 8600 01 Conditional obligations on sale of financial assets.
- When revaluing a 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 fair value of the forward:
| Dr | 1280 03 | Claims on forward transaction |
| 2180 02 | Claims on forward transaction | |
| Cr | 6290 10 | Income on forward transactions; |
2) for the amount of negative change in fair value of the forward:
| Dr | 7480 10 | Expenses on forward transactions |
| Cr | 3390 02 | Obligations on forward transaction |
| 4170 02 | Obligations on forward transaction; |
3) for the amount of outstanding positive and/or negative adjustment of fair value of the forward:
| Dr | 3390 02 | Obligations on forward transaction |
| 4170 02 | Obligations on forward transaction | |
| Cr | 1280 03 | Claims on forward transaction |
| 2180 02 | Claims on forward transaction. |
Footnote. Paragraph 91 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).
- 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 transaction |
| 4170 02 | Obligations on forward transaction | |
| 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 transaction |
| 2180 02 | Claims on forward transaction; |
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 on 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 transaction | |
| 4170 02 | Obligations on forward transaction | |
| Cr | 1030 | Cash on current accounts |
| 1280 03 | Claims on forward transaction | |
| 2180 02 | Claims on forward transaction; |
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 on current accounts |
| 3390 02 | Liabilities under forward transaction | |
| 4170 02 | Liabilities under forward transaction | |
| Cr | 1120 01 | Financial assets measured at fair value through 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 transaction | |
| 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 transaction; |
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 RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 2. Accounting for futures transactions
- 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 the established conditions on the organized market (hereinafter - futures), the following accounting entries are made:
1) for the amount of contingent claims and liabilities for the purchase of futures:
Dr 8300 02 Contingent claims for the purchase of financial futures
Cr 8600 02 Contingent liabilities for the purchase of financial
futures;
2) for the amount of contingent claims and liabilities for the sale of futures:
Dr 8300 03 Contingent claims for the sale of financial futures
Cr 8600 03 Contingent liabilities for the sale of financial
futures.
- When paying the margin for futures, the following accounting entry is made:
Dr 1610 02 Settlements with brokers
Cr 1030 Cash on current accounts.
- When paying the broker's commission for concluding a futures transaction, the following accounting entry is made:
Dr 7470 82 Commission expenses for brokerage and
dealer services
Cr 1030 Cash on current accounts.
- When paying additional margin for futures or writing off the allowable amount of accrued margin for futures, the following accounting entries are made:
1) for the amount of margin additionally paid by the organization:
Dr 1610 02 Settlements with brokers
Cr 1030 Cash on current accounts;
2) when writing off the allowable accrued margin:
Dr 1030 Cash on current accounts
Cr 1610 02 Settlements with brokers.
- When revaluing futures for the purchase and/or sale of the underlying asset at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:
1) for the amount of positive change in the fair value of futures:
| Dr | 1280 02 | Claims under futures transaction |
| 2180 01 | Claims under futures transaction | |
| 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 transaction |
| 4170 01 | Liabilities under futures transaction; |
3) for the amount of accrued positive and/or negative adjustment of the fair value of futures:
| Dr | 3390 01 | Liabilities under futures transaction |
| 4170 01 | Liabilities under futures transaction | |
| Cr | 1280 02 | Claims under futures transaction |
| 2180 01 | Claims under futures transaction. |
Footnote. Paragraph 96 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- On the date of closing an open futures position in case of extinguishing the futures value (closing an open position) with money on a net basis, the following accounting entries are made:
1) when the organization extinguishes futures on a net basis:
Dr 3390 01 Liabilities under futures transaction
4170 01 Liabilities under futures transaction
Cr 1610 02 Settlements with brokers;
2) when the counterparty extinguishes futures on a net basis:
Dr 1610 02 Settlements with brokers
Cr 1280 02 Claims under futures transaction
2180 01 Claims under futures transaction;
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 RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication);
6) excluded by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
Footnote. Paragraph 97 with amendments introduced by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 3. Accounting for options transactions
- When carrying out a transaction with a derivative instrument, under which one party purchases from the other party the right to buy or sell the underlying asset at an agreed price on agreed terms 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 option transaction |
| 2180 03 | Claims under option transaction | |
| Cr | 1030 | Cash on current accounts."; |
Footnote. Paragraph 98 with an amendment introduced by the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- 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 option transaction |
| 2180 03 | Claims under option transaction | |
| Cr | 6290 11 | Income from option transactions; |
2) for the amount of negative change in the fair value of the purchased option:
| Dr | 7480 11 | Expenses from option transactions |
| Cr | 1280 04 | Claims under option transaction |
| 2180 03 | Claims under option transaction. |
Footnote. Paragraph 99 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- 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 extinguishes the value of the option "call" or "put" (closing an open position) with money:
| Dr | 1030 | Cash on current accounts |
| Cr | 1280 04 | Claims under option transaction |
| 2180 03 | Claims under option transaction; |
3) when acquiring the underlying asset in accordance with the conditions of the purchased option "call" for the cost of the acquired assets:
| Dr | 1120 01 | Financial assets measured at fair value through profit or loss |
| 1130 01 | Short-term financial assets measured at amortized cost | |
| 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 1150 09 | Refined precious metals placed in metal accounts | |
| 2020 01 | Long-term financial assets measured at amortized cost | |
| 2030 01 | Long-term financial assets measured at fair value through other comprehensive income | |
| Cr | 1030 | Cash on current accounts |
| 1280 04 | Claims under option transaction | |
| 2180 03 | Claims under option transaction; |
4) when selling the underlying asset in accordance with the conditions of the purchased option "put" for the cost of the sold assets:
| Dr | 1030 | Cash on current accounts |
| Cr | 1130 01 | Short-term financial assets measured at amortized cost |
| 1140 01 | Short-term financial assets measured at fair value through other comprehensive income | |
| 1150 09 | Refined precious metals placed in metal accounts | |
| 1280 04 | Claims under option transaction | |
| 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 option transaction. |
Footnote. Paragraph 100 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- When carrying out a transaction with a derivative instrument, under which one party sells to the other party the right to buy or sell the underlying asset at an agreed price on agreed terms in the future (hereinafter - sold option "call" or "put"), the following accounting entries are made:
Dr 8300 08 Sold transactions option "put" - counter-account
8300 09 Sold transactions option "call" - counter-account
Cr 8600 08 Sold transactions option "put"
8600 09 Sold transactions option "call";
for the amount of premium received:
Dr 1030 Cash on current accounts
Cr 3390 03 Liabilities under option transaction
4170 03 Liabilities under option transaction.
- 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 option transaction |
| 4170 03 | Liabilities under option transaction | |
| Cr | 6290 11 | Income from option transactions; |
2) for the amount of negative change in the fair value of the sold option "call" or "put":
| Dr | 7480 11 | Expenses from option transactions |
| Cr | 3390 03 | Liabilities under option transaction |
| 4170 03 | Liabilities under option transaction. |
Footnote. Paragraph 102 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- 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 extinguishes the value of the sold option "call" or "put" (closing an open position):
| Dr | 3390 03 | Liabilities under option transaction |
| 4170 03 | Liabilities under option transaction | |
| Cr | 1030 | Cash on current accounts; |
3) when selling the underlying asset in accordance with the conditions of the sold option "call" for the cost of the sold assets:
| Dr | 1030 | Cash on current accounts |
| 3390 03 | Liabilities under option transaction | |
| 4170 03 | Liabilities under option transaction | |
| 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 cost 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 option transaction | |
| 4170 03 | Liabilities under option transaction | |
| Cr | 1030 | Cash on current accounts. |
Footnote. Paragraph 103 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
Paragraph 4. Accounting for currency swap transactions
- When carrying out a transaction with a derivative instrument, under 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 transaction
Cr 3390 05 Liabilities under swap transaction;
and, simultaneously, on off-balance sheet accounting, the amounts of contingent claims and liabilities for the reverse exchange of currencies are reflected:
Dr 8300 12 Contingent claims for other derivative financial
instruments
Cr 8600 12 Contingent liabilities for other derivative financial
instruments.
- On the settlement date of the currency swap, the following accounting entries are made:
1) for the amount of currency received:
Dr 1030 Cash on current accounts
Cr 1280 06 Claims under swap transaction
2180 04 Claims under swap transaction;
2) for the amount of currency remitted:
Dr 3390 05 Liabilities under swap transaction
4170 04 Liabilities under swap transaction
Cr 1030 Cash on current accounts.
- When revaluing the currency swap at fair value with the frequency established by the organization's accounting policy, the following accounting entries are made:
1) for the amount of positive change in fair value:
| Dr | 1280 06 | Claims under swap transaction |
| 2180 04 | Claims under swap transaction | |
| 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 transaction |
| 4170 04 | Liabilities under swap transaction; |
simultaneously, for the amount of accrued positive and/or negative revaluation, the following accounting entry is made:
| Dr | 3390 05 | Liabilities under swap transaction |
| 4170 04 | Liabilities under swap transaction | |
| Cr | 1280 06 | Claims under swap transaction |
| 2180 04 | Claims under swap transaction. |
Footnote. Paragraph 106 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- In the event that the conditions 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 transaction
2180 04 Claims under swap transaction
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 transaction
4170 04 Liabilities under swap transaction.
- When paying or receiving remuneration for the currency swap, the following accounting entries are made:
1) for the amount of remuneration received:
Dr 1030 Cash on current accounts
Cr 1280 06 Claims under swap transaction
2180 04 Claims under swap transaction;
2) for the amount of remuneration paid:
Dr 3390 05 Liabilities under swap transaction
4170 04 Liabilities under swap transaction
Cr 1030 Cash on current accounts.
- On the settlement date upon closing the currency swap, the following accounting entries are made:
1) for the amount of contingent claims and liabilities:
Dr 8600 12 Contingent liabilities for other derivative financial
instruments
Cr 8300 12 Contingent claims for other derivative financial
instruments;
2) for the amount of exchanged currency:
with a positive value of the currency swap:
Dr 1030 Cash on current accounts
Cr 1030 Cash on current accounts
1280 06 Claims under swap transaction
2180 04 Claims under swap transaction;
with a negative value of the currency swap:
Dr 1030 Cash on current accounts
3390 05 Liabilities under swap transaction
4170 04 Liabilities under swap transaction
Cr 1030 Cash on current accounts.
Paragraph 5. Accounting for interest rate swap transactions
- When carrying out a transaction with a derivative instrument, under which the 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 conditions 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 conditions of the interest rate swap provide for payments at a fixed interest rate, but amounts are received at a floating interest rate:
Dr 8300 05 Floating interest rate swap
Cr 8600 05 Fixed interest rate swap.
- When accruing income and expenses in the form of remuneration for the interest rate swap, the following accounting entries are made:
1) for the amount of income:
Dr 1280 06 Claims under swap transaction
2180 04 Claims under swap transaction
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 transaction
4170 04 Liabilities under swap transaction.
- 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 transaction |
| 2180 04 | Claims under swap transaction | |
| 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 transaction |
| 4170 04 | Liabilities under swap transaction; |
simultaneously, for the amount of accrued positive and/or negative revaluation, the following accounting entry is made:
| Dr | 3390 05 | Liabilities under swap transaction |
| 4170 04 | Liabilities under swap transaction | |
| Cr | 1280 06 | Claims under swap transaction |
| 2180 04 | Claims under swap transaction. |
Footnote. Paragraph 112 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- On the date of making periodic payments after revaluing the interest rate swap at fair value, the following accounting entries are made:
1) for the amount of remuneration received:
Dr 1030 Cash on current accounts
Cr 1280 06 Claims under swap transaction
2180 04 Claims under swap transaction;
2) for the amount of remuneration paid:
Dr 3390 05 Liabilities under swap transaction
4170 04 Liabilities under swap transaction
Cr 1030 Cash on current accounts.
- On the date of closing an open position or closing the interest rate swap, the following accounting entries are made:
1) for the amount of contingent claims and liabilities for the purchase of the 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 the interest rate swap:
Dr 8600 05 Fixed interest rate swap
Cr 8300 05 Floating interest rate swap.
Chapter 10. Accounting for hedging
Footnote. Heading of Chapter 10 in the edition of the Resolution of the Board of the National Bank of RK dated 28.11.2016 No. 279 (comes into force after the expiration of ten calendar days after the day of its first official publication).
-
Accounting for securities, refined precious metals, foreign currency, loans, deposits, identified as hedged items, is carried out in the manner provided for by Chapters 3, 5, 6, 7 and 8 of this Instruction.
-
Accounting for derivative instruments used as hedging instruments is carried out in the manner provided for by Chapter 9 of this Instruction, except for the accounting for cash flow hedging and net investment hedging, 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 of commission remuneration from pension assets and from investment income on pension assets
Footnote. Heading of Chapter 11 in the edition of the Resolution of the Board of the National Bank of RK dated 28.11.2016 No. 279 (comes into force after the expiration of ten calendar days after the day of its first official publication).
- For the amount of commission remuneration accrued 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.
- On the amount of commission remuneration due from investment income on pension assets, the following accounting entry is made:
| Dr | 1270 61 | Accrued commission income from investment income |
| Cr | 6110 61 | Commission income from investment income. |
Footnote. Paragraph 118 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after 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 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, on the amount of negative commission remuneration on pension assets, the 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 RK dated 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, on 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 RK dated 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, on the amount of liabilities for compensation of negative commission remuneration, the 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 RK dated 22.11.2021 No. 100 (enters into force after the expiration of ten calendar days after the day of its first official publication)
- Deleted by Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after 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 coefficient of nominal yield and the minimum yield value
Footnote. Chapter 12 deleted by Resolution of the Board of the National Bank of RK dated 26.07.2013 No. 194 (enters into force after 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 RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon transfer of insurance premium amounts by the policyholder directly to the insurance organization, on the amount of accrued commission remuneration for intermediary services provided by the insurance broker, the following accounting entries are made:
1) on the amount of accrued commission remuneration for intermediary services provided:
| Dr | 1270 41 | Accrued commission income of insurance brokers for intermediary activity on concluding insurance contracts |
| Cr | 6110 41 | Commission income of insurance brokers; |
2) on the amount of actually received commission remuneration:
| Dr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts | |
| Cr | 1270 41 | Accrued commission income of insurance brokers for intermediary activity on concluding insurance contracts |
- In case of conclusion by an insurance broker of a reinsurance contract in its own name and on behalf of the reinsurer (cedent) and transfer of reinsurance premium amounts through the insurance broker to the reinsurance organization, the insurance broker makes the following accounting entries:
1) on the amount of reinsurance premium receivable from the insurance organization:
| Dr | 1280 42 | Insurance premiums receivable from reinsurers |
| Cr | 3390 41 | Settlements with reinsurers; |
2) on 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 activity on concluding reinsurance contracts |
| Cr | 6110 41 | Commission income of insurance brokers; |
3) on the amount of actually received reinsurance premium from the insurance organization:
| Dr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts | |
| Cr | 1280 42 | Insurance premiums receivable from reinsurers. |
- Upon transfer by the insurance broker of the reinsurance premium to the reinsurance organization, the following accounting entries are made:
1) on 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 activity on concluding reinsurance contracts; |
2) upon transfer of the reinsurance premium to the reinsurance organization of a non-resident of the Republic of Kazakhstan on the amount of withheld tax at the source of payment from income of the non-resident of the Republic of Kazakhstan:
| Dr | 3390 41 | Settlements with reinsurers |
| Cr | 3110 01 | Corporate income tax payable; |
3) on the remaining amount of the reinsurance premium paid to the reinsurance organization in accordance with the reinsurance contract:
| Dr | 3390 41 | Settlements with reinsurers |
| Cr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts. |
- In case of conclusion by an insurance broker of a reinsurance contract in its own name and on behalf of the reinsurer (cedent) and transfer of reinsurance premium amounts by the reinsurer directly to the reinsurance organization, the insurance broker makes the following accounting entries:
1) on the amount of accrued commission remuneration:
| Dr | 1270 42 | Accrued commission income of insurance brokers for intermediary activity on concluding reinsurance contracts |
| Cr | 6110 41 | Commission income of insurance brokers; |
2) on the amount of actually received commission remuneration:
| Dr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts | |
| Cr | 1270 42 | Accrued commission income of insurance brokers for intermediary activity on concluding reinsurance contracts. |
- Upon provision by the insurance broker of services for collection of insurance payouts from insurance (reinsurance) organizations, the following accounting entries are made:
1) on 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) on 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 activity on concluding insurance contracts |
| 1270 42 | Accrued commission income of insurance brokers for intermediary activity on concluding reinsurance contracts. | |
| Cr | 6110 41 | Commission income of insurance brokers; |
3) on the amount of actually received insurance payouts payable to the policyholder (reinsurer):
| Dr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts | |
| Cr | 1280 43 | Claims against insurers |
| 1280 44 | Claims against reinsurers. |
- Upon transfer by the insurance broker of insurance payouts to policyholders (reinsurers), the following accounting entries are made:
1) on 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 activity on concluding insurance contracts |
| 1270 42 | Accrued commission income of insurance brokers for intermediary activity on concluding reinsurance contracts. |
2) on the remaining amount of the insurance payout:
| Dr | 3390 42 | Settlement with reinsurers |
| 3390 43 | Settlements with policyholders | |
| Cr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts. |
- Upon conclusion by the insurance broker of a contract for insurance of its civil-law liability to third parties, from the moment of conclusion of the insurance contract by the insurance broker, the following accounting entries are made:
1) on the amount of insurance premiums payable to the insurance organization:
| Dr | 1620 01 | Insurance premiums paid to insurance organizations |
| Cr | 3390 45 | Other creditor debt related to brokerage activities"; |
2) on the amount of insurance premiums actually transferred to the insurance organization:
| Dr | 3390 45 | Other creditor debt related to brokerage activities" |
| Cr | 1030 | Cash on current accounts; |
3) on the amount of allocation of insurance premiums paid to the insurance organization 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 RK dated 22.11.2021 No. 100 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon formation and/or increase by the portfolio manager of the reserve for compensation of the negative difference between the nominal yield of pension assets received by the portfolio manager and the minimum yield value of pension assets, the following accounting entry is made:
| Dr | 5610 | Undistributed profit (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). |
- Upon write-off and/or reduction by the portfolio manager of the formed reserve 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 | Undistributed profit (uncovered loss) of the reporting year. |
- Upon recognition by the manager of liabilities for compensation of the negative difference between the nominal yield of pension assets received by the 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 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 RK dated 22.11.2021 No. 100 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- On the amount of commission remuneration due, the following accounting entry is made:
1) on 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) on 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 businesses
Footnote. Rules supplemented with Chapter 16 in accordance with the Resolution of the Board of the National Bank of RK dated 21.11.2022 No. 97 (enters into force from January 1, 2023).
Paragraph 1. Accounting for purchased debt securities held for sale
- Upon purchase of debt securities classified into 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) on the net cost of the purchased debt security (at an amount not exceeding its nominal value) including transaction costs:
| Dr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 1030 | Cash on current accounts |
| 1610 02 | Settlements with brokers; |
3) on the amount of premium, including costs associated with the purchase of the debt security:
| Dr | 1140 08 | Premium on purchased short-term financial assets held for sale |
| 2030 08 | Premium on purchased long-term financial assets held for sale | |
| Cr | 1030 | Cash on current accounts; |
4) on the amount of discount:
| Dr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 1140 07 | Discount on purchased short-term financial assets held for sale |
| 2030 07 | Discount on purchased long-term financial assets held for sale; |
5) on 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 purchased short-term financial assets held for sale |
| 1140 08 | Premium on purchased short-term financial assets held for sale | |
| 2030 07 | Discount on purchased long-term financial assets held for sale | |
| 2030 08 | Premium on purchased long-term financial assets held for sale; |
7) in case of exceeding the fair value of debt securities over the transaction amount for their purchase:
| Dr | 1140 07 | Discount on purchased short-term financial assets held for sale |
| 1140 08 | Premium on purchased short-term financial assets held for sale | |
| 2030 07 | Discount on purchased long-term financial assets held for sale | |
| 2030 08 | Premium on purchased long-term financial assets held for sale | |
| Cr | 6280 09 | Income from purchase-sale of securities. |
- Upon accrual of remuneration on purchased debt securities held for sale, with the frequency established by the organization's accounting policy, on the amount of accrued remuneration, the following accounting entry is made:
| Dr | 1270 01 | Accrued income in the form of remuneration on purchased securities |
| 2170 01 | Accrued income in the form of remuneration on purchased securities | |
| Cr | 6110 01 | Income related to receiving remuneration on purchased securities. |
- Upon accrual of expenses in the form of corporate income tax payable, to be withheld at the source of payment by the issuer of the debt security, the following accounting entry is made:
| Dr | 7710 | Expenses for corporate income tax |
| Cr | 3110 01 | Corporate income tax payable. |
- Upon amortization of premium or discount on purchased debt securities held for sale, with the frequency established by the organization's accounting policy, the following accounting entries are made:
1) on the amount of premium amortization:
| Dr | 7310 02 | Expenses related to amortization of premium on purchased securities |
| Cr | 1140 08 | Premium on purchased short-term financial assets held for sale |
| 2030 08 | Premium on purchased long-term financial assets held for sale; |
2) on the amount of discount amortization:
| Dr | 1140 07 | Discount on purchased short-term financial assets held for sale |
| 2030 07 | Discount on purchased long-term financial assets held for sale | |
| Cr | 6110 03 | Income related to amortization of discount on purchased securities. |
- After accrual of remuneration and amortization of premium or discount in accordance with paragraphs 139 and 141 of the Instruction, revaluation of purchased debt securities held for sale at fair value is performed, with the frequency established by the organization's accounting policy, and the following accounting entries are made:
if the fair value of debt securities is higher than their cost as reflected in the balance sheet net of remuneration:
| Dr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale | |
| Cr | 5440 01 | Reserve for revaluation of financial assets held for sale; |
if the 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 adjustment of fair value of short-term financial assets held for sale |
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale; |
on the amount of outstanding positive or negative adjustment of fair value of debt securities:
| Dr | 1140 10 | Negative adjustment of fair value of short-term financial assets held for sale |
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale | |
| Cr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale. |
Footnote. Paragraph 142 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after the expiration of ten calendar days after the day of its first official publication).
- Upon revaluation of 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 on the amount of positive exchange rate difference:
- Upon receipt of accrued remuneration from the issuer for purchased debt securities held for sale, the following accounting entries are made:
1) for the amount of received remuneration:
| Dr | 1030 | Cash on current accounts |
|---|---|---|
| Cr | 1270 01 | Accrued income in the form of remuneration for purchased securities |
| 1270 04 | Remuneration accrued to previous holders of securities | |
| 2170 01 | Accrued income in the form of remuneration for purchased securities | |
| 2170 03 | Remuneration accrued to previous holders of securities; |
2) for the amount of withheld corporate income tax:
| Dr | 3110 01 | Corporate income tax payable |
|---|---|---|
| Cr | 1270 01 | Accrued income in the form of remuneration for purchased securities |
| 1270 04 | Remuneration accrued to previous holders of securities | |
| 2170 01 | Accrued income in the form of remuneration for purchased securities | |
| 2170 03 | Remuneration accrued to previous holders of securities. |
- Upon the sale of purchased debt securities held for sale, after the accrual of remuneration, amortization of premium or discount (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 139, 141, and 142 of the Instruction, the following accounting entries are made:
1) for the amount of unamortized premium on debt securities held for sale:
| Dr | 1140 06 | Short-term financial assets held for sale |
|---|---|---|
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 1140 08 | Premium on purchased short-term financial assets held for sale |
| 2030 08 | Premium on purchased long-term financial assets held for sale; |
2) for the amount of unamortized discount (allowance) on debt securities held for sale:
| Dr | 1140 07 | Discount on purchased short-term financial assets held for sale |
|---|---|---|
| 2030 07 | Discount on purchased long-term financial assets held for sale | |
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale; |
3) for the amount of accumulated positive revaluation of debt securities at fair value:
| Dr | 1140 06 | Short-term financial assets held for sale |
|---|---|---|
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale; |
4) for the amount of accumulated negative revaluation of debt securities at fair value:
| Dr | 1140 10 | Negative adjustment of fair value of short-term financial assets held for sale |
|---|---|---|
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale | |
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale; |
5) for the amount of the concluded transaction for the sale of debt securities held for sale:
| Dr | 1030 | Cash on current accounts |
|---|---|---|
| Cr | 1140 06 | Short-term financial assets held for sale |
| 1270 01 | Accrued income in the form of remuneration for purchased securities | |
| 1270 04 | Remuneration accrued to previous holders of securities | |
| 2030 06 | Long-term financial assets held for sale | |
| 2170 01 | Accrued income in the form of remuneration for purchased securities | |
| 2170 03 | Remuneration accrued to previous holders of securities; |
6) in case the amount of the concluded transaction for the sale of debt securities held for sale exceeds their cost, as reflected in the balance sheet net of remuneration, the difference is recorded as follows:
| Dr | 1030 | Cash on current accounts |
|---|---|---|
| Cr | 6280 09 | Income from purchase - sale of securities; |
7) in case the cost of debt securities held for sale, as reflected in the balance sheet net of remuneration, exceeds the amount of the concluded transaction for their sale, the difference is recorded as follows:
| Dr | 7470 10 | Expenses from purchase - sale of securities |
|---|---|---|
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale; |
8) for the amount of income from revaluation of debt securities held for sale at fair value:
| Dr | 5440 01 | Reserve for revaluation of financial assets held for sale |
|---|---|---|
| Cr | 6150 05 | Income on financial assets held for sale; |
9) for the amount of expenses from revaluation of debt securities held for sale at fair value:
| Dr | 7470 11 | Expenses on financial assets held for sale |
|---|---|---|
| Cr | 5440 01 | Reserve for revaluation of financial assets held for sale. |
Footnote. Paragraph 145 in the edition of the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force after ten calendar days from the day of its first official publication).
- Upon redemption by the issuer of debt securities held for sale, after the accrual of remuneration, amortization of premium or discount (allowance), and revaluation of debt securities at fair value in accordance with paragraphs 139, 141, and 142 of the Instruction, the following accounting entries are made:
1) for the amount of money received from the issuer of debt securities held for sale:
| Dr | 1030 | Cash on current accounts |
|---|---|---|
| Cr | 1140 06 | Short-term financial assets held for sale |
| 1270 01 | Accrued income in the form of remuneration for purchased securities | |
| 1270 04 | Remuneration accrued to previous holders of securities | |
| 2030 06 | Long-term financial assets held for sale | |
| 2170 01 | Accrued income in the form of remuneration for purchased securities | |
| 2170 03 | Remuneration accrued to previous holders of securities; |
2) for the amount of withheld corporate income tax:
| Dr | 3110 01 | Corporate income tax payable |
|---|---|---|
| Cr | 1270 01 | Accrued income in the form of remuneration for purchased securities |
| 1270 04 | Remuneration accrued to previous holders of securities | |
| 2170 01 | Accrued income in the form of remuneration for purchased securities | |
| 2170 03 | Remuneration accrued to previous holders of securities; |
3) for the amount of income from revaluation of debt securities held for sale at fair value:
| Dr | 5440 01 | Reserve for revaluation of financial assets held for sale |
|---|---|---|
| Cr | 6150 05 | Income on financial assets held for sale; |
4) for the amount of expenses from revaluation of debt securities held for sale at fair value:
| Dr | 7470 11 | Expenses on financial assets held for sale |
|---|---|---|
| Cr | 5440 01 | Reserve for revaluation of financial assets held for sale. |
- At each reporting date, the presence of objective signs of impairment of purchased debt securities held for sale is assessed. In case of their impairment, the amount of loss from impairment is calculated in accordance with international financial reporting standards, and when creating (increasing) reserves (provisions) to cover losses from impairment, the following accounting entry is made:
| Dr | 7440 04 | Expenses for formation of reserves (provisions) on financial assets held for sale |
|---|---|---|
| Cr | 1290 27 | Reserves (provisions) on financial assets held for sale; |
in the presence of amounts of negative revaluation in the capital account for financial assets held for sale, the following accounting entry is simultaneously made:
| Dr | 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale |
|---|---|---|
| Cr | 5440 01 | Reserve for revaluation of financial assets held for sale. |
- Upon reduction (cancellation) in cases provided for by international financial reporting standards, of reserves (provisions) to cover losses from impairment on financial assets held for sale, the following accounting entry is made:
| Dr | 1290 27 | Reserves (provisions) on financial assets held for sale |
|---|---|---|
| Cr | 6240 26 | Income from recovery (cancellation) of reserves (provisions) created for financial assets held for sale. |
- Upon write-off of financial assets held for sale from the balance sheet against created reserves (provisions), the following accounting entry is made:
| Dr | 1290 27 | Reserves (provisions) on financial assets held for sale |
|---|---|---|
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale. |
- Upon redemption by the issuer of financial assets held for sale, written off from the balance sheet against 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 held for sale. |
Paragraph 2. Accounting for purchased equity securities held for sale
- Upon purchase of equity securities held for sale, the following accounting entries are made:
1) upon transfer of advance to the broker:
| Dr | 1610 02 | Settlements with brokers |
|---|---|---|
| Cr | 1030 | Cash on current accounts; |
2) for the net cost of purchased equity security including transaction costs:
| Dr | 1140 06 | Short-term financial assets held for sale |
|---|---|---|
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 1030 | Cash on current accounts |
| 1610 02 | Settlements with brokers; |
3) in case the amount of the transaction 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 held for sale |
| 2030 06 | Long-term financial assets held for sale; |
4) in case the fair value of equity securities exceeds the amount of the transaction for their purchase:
| Dr | 1140 06 | Short-term financial assets held for sale |
|---|---|---|
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 6280 09 | Income from purchase-sale of securities. |
- Upon accrual of dividends due on equity securities held for sale, the following accounting entry is made:
| Dr | 1270 01 | Accrued income in the form of remuneration for purchased securities |
|---|---|---|
| 2170 01 | Accrued income in the form of remuneration for purchased securities | |
| Cr | 6120 | Income on dividends. |
-
Upon accrual of expenses in the form of corporate income tax payable to be withheld at the source of payment by the issuer of equity securities, the accounting entry is made in accordance with paragraph 140 of the Instruction.
-
Upon revaluation of purchased equity securities held for sale, the following accounting entries are made:
if the fair value of equity securities is higher than their cost, as reflected in the balance sheet net of remuneration:
| Dr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
|---|---|---|
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale | |
| Cr | 5440 01 | Reserve for revaluation of financial assets held for sale; |
if the cost of equity 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 adjustment of fair value of short-term financial assets held for sale |
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale; |
for the amount of the recorded positive or negative adjustment of fair value of equity securities:
| Dr | 1140 10 | Negative adjustment of fair value of short-term financial assets held for sale |
|---|---|---|
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale | |
| Cr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale. |
Footnote. Paragraph 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 ten calendar days from the day of its first official publication).
- Upon revaluation of equity securities held for sale, the cost of which is expressed in foreign currency, at the exchange rate of currencies, the following accounting entries are made:
for the amount of positive exchange rate difference:
| Dr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
|---|---|---|
| 1140 10 | Negative adjustment of fair value of short-term financial assets held for sale | |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale | |
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale | |
| Cr | 5440 01 | Reserve for revaluation of financial assets held for sale; |
for the amount of negative exchange rate difference:
| Dr | 5440 01 | Reserve for revaluation of financial assets held for sale |
|---|---|---|
| Cr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
| 1140 10 | Negative adjustment of fair value of short-term financial assets held for sale | |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale | |
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale. |
- Upon payment of dividends by the issuer on equity securities held for sale, the following accounting entries are made:
| Dr | 1030 | Cash on current accounts |
|---|---|---|
| Cr | 1270 01 | Accrued income in the form of remuneration for purchased securities |
| 2170 01 | Accrued income in the form of remuneration for purchased securities; |
for the amount of withheld corporate income tax:
| Dr | 3110 | Corporate income tax payable |
|---|---|---|
| Cr | 1270 01 | Accrued income in the form of remuneration for purchased securities |
| 2170 01 | Accrued income in the form of remuneration for purchased securities. |
- Upon sale or buyback by the issuer of equity securities held for sale, after revaluation of equity securities at fair value in accordance with paragraph 154 of this Instruction, the following accounting entries are made:
1) for the amount of accumulated positive revaluation at fair value of equity securities held for sale:
| Dr | 1140 06 | Short-term financial assets held for sale |
|---|---|---|
| 2030 06 | Long-term financial assets held for sale | |
| Cr | 1140 09 | Positive adjustment of fair value of short-term financial assets held for sale |
| 2030 09 | Positive adjustment of fair value of long-term financial assets held for sale; |
2) for the amount of accumulated negative revaluation at fair value of equity securities held for sale:
| Dr | 1140 10 | Negative adjustment of fair value of short-term financial assets held for sale |
|---|---|---|
| 2030 10 | Negative adjustment of fair value of long-term financial assets held for sale | |
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale; |
3) for the amount of the concluded transaction for the sale of equity securities held for sale:
| Dr | 1030 | Cash on current accounts |
|---|---|---|
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale; |
4) in case the amount of the concluded transaction for the sale of equity securities held for sale exceeds their cost, as reflected in the balance sheet net of remuneration, the difference is recorded as follows:
| 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 net of remuneration, exceeds the amount of the concluded transaction for their sale, the difference is recorded as follows:
| Dr | 7470 10 | Expenses from purchase-sale of securities |
| Cr | 1140 06 | Short-term financial assets held for sale |
| 2030 06 | Long-term financial assets held for sale; |
6) For the amount of income from revaluation of the fair value of equity securities held for sale:
| Dr | 5440 01 | Reserve for revaluation of financial assets held for sale |
| Cr | 6150 05 | Income from financial assets held for sale; |
7) For the amount of expenses from revaluation of the fair value of equity securities held for sale:
| Dr | 7470 11 | Expenses from financial assets held for sale |
| Cr | 5440 | Reserve for revaluation of financial assets measured at fair value through other comprehensive income.". |
Footnote. Paragraph 157 is amended by the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force ten calendar days after its first official publication).
Chapter 17. Accounting for fixed assets in accordance with the International Standard for Small and Medium-sized Entities
Footnote. Rules are supplemented with Chapter 17 in accordance with the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 88 (enters into force ten calendar days after its first official publication).
158. When purchasing a fixed asset, the following accounting entries are made:
1. Upon receipt of the fixed asset:
| Dr | 2410 | Fixed assets |
| Cr | 3310 | Short-term trade payables to suppliers and contractors; |
- Upon payment for the fixed asset:
| Dr | 3310 | Short-term trade payables to suppliers and contractors |
| Cr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts. |
159. When acquiring a fixed asset by exchanging it for another fixed asset, the following accounting entries are made:
1. In the event that the fair value of the acquired asset equals the cost of the transferred asset:
| Dr | 2410 | Fixed assets (acquired asset) |
| 2420 | Accumulated depreciation of fixed assets | |
| Cr | 2410 | Fixed assets (transferred asset); |
- If the fair value of the acquired asset is higher than the cost of the transferred asset:
| Dr | 2410 | Fixed assets (acquired asset) |
| 2420 | Accumulated depreciation of fixed assets | |
| 1010 | Cash in cash register | |
| 1030 | Cash on current accounts | |
| Cr | 2410 | Fixed assets (transferred asset) |
| 6210 | Income from disposal of assets; |
- If the fair value of the acquired asset is lower than the cost of the transferred asset:
| Dr | 2410 | Fixed assets (acquired asset) |
| 2420 | Accumulated depreciation of fixed assets | |
| 7410 | Expenses on disposal of assets | |
| Cr | 2410 | Fixed assets (transferred asset) |
| 1010 | Cash in cash register | |
| 1030 | Cash on current accounts. |
- When accruing depreciation on fixed assets, the following accounting entry is made:
| Dr | 7490 01 | Expenses on depreciation of fixed assets and right-of-use assets |
| Cr | 2420 | Accumulated depreciation of fixed assets. |
161. When identifying impairment of an object or group of objects of fixed assets, the following accounting entries are made:
1. In the event of applying the cost model
| Dr | 7420 | Expenses from asset impairment |
| Cr | 2430 | Loss from impairment of fixed assets; |
- In the event of applying the revaluation model, impairment of an object or group of objects of fixed assets is carried out taking into account the previously accrued reserve for revaluation:
| Dr | 7420 | Expenses from asset impairment |
| 5420 | Reserve for revaluation of fixed assets and right-of-use assets | |
| Cr | 2430 | Loss from impairment of fixed assets. |
162. In the event of applying the revaluation model to fixed assets, revaluation of fixed assets is carried out by the following accounting entries:
1. In the event of positive revaluation:
| Dr | 2410 | Fixed assets |
| 2420 | Accumulated depreciation of fixed assets | |
| Cr | 5420 | Reserve for revaluation of fixed assets and right-of-use assets; |
- In the event of negative revaluation:
| Dr | 2420 | Accumulated depreciation of fixed assets |
| 5420 | Reserve for revaluation of fixed assets and right-of-use assets | |
| 7420 | Expenses from asset impairment | |
| Cr | 2410 | Fixed assets. |
- When writing off objects of fixed assets, the following accounting entry is made:
| Dr | 2420 | Accumulated depreciation of fixed assets |
| 7410 | Expenses on disposal of assets | |
| Cr | 2410 | Fixed assets. |
Chapter 18. Accounting for inventory upon purchase and upon realization in accordance with the International Standard for Small and Medium-sized Entities
Footnote. Rules are supplemented with Chapter 18 in accordance with the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 88 (enters into force ten calendar days after its first official publication).
164. When purchasing inventory, the following accounting entries are made:
1. Upon receipt of inventory:
| Dr | 1330 | Goods |
| Cr | 3310 | Short-term trade payables to suppliers and contractors; |
- Upon payment for inventory:
| Dr | 3310 | Short-term trade payables to suppliers and contractors |
| Cr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts. |
165. Upon realization of inventory, the following accounting entries are made:
1. Upon recognition of income from realization:
| Dr | 1210 | Short-term trade receivables from buyers and customers |
| Cr | 6010 | Income from sale of products and rendering of services; |
- Upon receipt of payment from buyers:
| Dr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts | |
| Cr | 1210 | Short-term trade receivables from buyers and customers; |
and simultaneously:
| Dr | 7010 | Cost of sold products and rendered services |
| Cr | 1330 | Goods. |
Chapter 19. Accounting for operations on payment of wages and other monetary payments in accordance with the International Standard for Small and Medium-sized Entities
Footnote. Rules are supplemented with Chapter 19 in accordance with the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 88 (enters into force ten calendar days after its first official publication).
- When issuing monetary funds to an employee on an advance, the following accounting entry is made:
| Dr | 1250 | Short-term trade receivables from employees |
| Cr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts. |
- Based on supporting documents prepared in accordance with the requirements established by the internal documents of the Organization, the following accounting entry is made to write off the employee's debt:
| Dr | 7210 | Administrative expenses |
| Cr | 1250 | Short-term trade receivables from employees. |
168. When accruing wages by the Organization, the following accounting entry is made:
1. On the amount of wage accrual:
| Dr | 7210 | Administrative expenses |
| Cr | 3350 | Short-term liability for labor payment; |
- On the amount of withholding of individual income tax from wages:
| Dr | 3350 | Short-term liability for labor payment |
| Cr | 3120 | Individual income tax; |
- On the amount of withholding of mandatory pension contributions from wages:
| Dr | 3350 | Short-term liability for labor payment |
| Cr | 3220 | Liabilities for pension contributions; |
- 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); |
- On the amount of accrual of social tax from wages:
| Dr | 7220 01 | Expenses on social tax and social payments |
| Cr | 3150 | Social tax. |
- Upon actual payment of wages, the following accounting entries are made:
| Dr | 3350 | Short-term liability for labor payment |
| Cr | 1010 | Cash in cash register |
| 1030 | Cash on current accounts. |
170. Upon payment of taxes and mandatory payments to the budget, withheld and accrued in accordance with paragraph 168 of this Instruction, on wages, the following accounting entries are made:
1. On the amount of payment of individual income tax:
| Dr | 3120 | Individual income tax |
| Cr | 1030 | Cash on current accounts; |
- On the amount of payment of social tax:
| Dr | 3150 | Social tax |
| Cr | 1030 | Cash on current accounts; |
- On the amount of payment of mandatory pension contributions (broken down by each employee):
| Dr | 3220 | Liabilities for pension contributions |
| Cr | 1030 | Cash on current accounts; |
- On the amount of payment of mandatory pension contributions (broken down by each employee):
| Dr | 3150 | Social tax (Mandatory social contributions) |
| Cr | 1030 | Cash on current accounts. |
Chapter 20. Accounting for assets accepted for investment management
Footnote. Rules are supplemented with Chapter 20 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force ten calendar days after its first official publication).
- 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. Rules are supplemented with Chapter 21 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force ten calendar days after its first official publication).
- When purchasing foreign currency by the organization, the following accounting entries are made:
1) If the purchase rate is lower than the market rate:
| Dr | 1800 01 | Money (on the amount of purchased foreign currency) |
| Cr | 1800 01 | Money (on the paid amount of money in tenge) |
| 1830 03 | Income from purchase-sale (on 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 (on the amount of purchased foreign currency) |
| 1840 03 | Expenses from purchase-sale (on the difference between the purchase rate and the market rate) | |
| Cr | 1800 01 | Money (on the paid amount of money in tenge). |
- When selling foreign currency by the organization, the following accounting entries are made:
1) If the sale rate is higher than the market rate:
| Dr | 1800 01 | Money (on the received amount of money in tenge) |
| Cr | 1800 01 | Money (on the amount of sold foreign currency) |
| 1830 03 | Income from purchase-sale (on the difference between the sale rate and the market rate); |
2) If the sale rate is lower than the market rate:
| Dr | 1800 01 | Money (on the received amount of money in tenge) |
| 1840 03 | Expenses from purchase-sale (on the difference between the sale rate and the market rate) | |
| Cr | 1800 01 | Money (on the amount of sold foreign currency). |
- When exchanging foreign currencies by the organization, the following accounting entries are made:
| Dr | 1800 01 | Money (on the amount of purchased foreign currency) |
| Cr | 1800 01 | Money (on the amount of sold foreign currency); |
on the amount of positive difference:
| Dr | 1800 01 | Money |
| Cr | 1830 03 | Income from purchase-sale (on the difference between the sale (purchase) rate and the market rate); |
on the amount of negative difference:
| Dr | 1840 03 | Expenses from purchase-sale (on the difference between the sale (purchase) rate and the market rate) |
| Cr | 1800 01 | Money. |
- When revaluing money in foreign currency at the market exchange rate on the revaluation date, the following accounting entries are made:
1) In the event of an increase in the market exchange rate on the amount of positive exchange rate difference:
| Dr | 1800 01 | Money (in foreign currency) |
| Cr | 1830 05 | Income from exchange rate difference; |
2) In the event of a decrease in the market exchange rate on the amount of negative exchange rate difference:
| Dr | 1840 05 | Expenses from exchange rate difference |
| Cr | 1800 01 | Money (in foreign currency). |
Chapter 22. Placement of money held in investment management in deposits
Footnote. Rules are supplemented with Chapter 22 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force ten calendar days after its first official publication).
- 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. |
- Upon accrual of remuneration on the deposit, determined by the bank deposit agreement, in accordance with the periodicity established by the organization's accounting policy, the following accounting entry is made:
| Dr | 1800 11 | Remuneration |
| Cr | 1830 02 | Income in the form of remuneration (dividends). |
- Upon actual receipt of remuneration on the deposit, the following accounting entry is made:
| Dr | 1800 01 | Money |
| Cr | 1800 11 | Remuneration. |
- At the end of the bank deposit term upon return of money, the following accounting entry is made:
| Dr | 1800 01 | Money |
| Cr | 1800 04 | Placed deposits |
| 1800 11 | Remuneration. |
- When revaluing deposits in foreign currency at the market exchange rate on the revaluation date, the following accounting entries are made:
1) In the event of an increase in the market exchange rate on the amount of positive exchange rate difference:
| Dr | 1800 04 | Placed deposits |
| Cr | 1830 05 | Income from exchange rate difference; |
2) In the event of a decrease in the market exchange rate on the amount of negative exchange rate difference:
| Dr | 1840 05 | Expenses from exchange rate difference |
| Cr | 1800 04 | Placed deposits. |
Chapter 23. Placement of money held in investment management in securities
Footnote. Rules are supplemented with Chapter 23 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force ten calendar days after its first official publication).
- 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 (on 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 on the security); |
4) On the amount of remuneration accrued by the previous holder:
| Dr | 1800 11 | Remuneration |
| Cr | 1800 01 | Money. |
- In accordance with the periodicity established by the organization's accounting policy, accrual of remuneration on the declared interest rate on acquired securities is performed. In this case, on the amount of accrued remuneration, the following accounting entry is made:
| Dr | 1800 11 | Remuneration |
| Cr | 1830 02 | Income in the form of remuneration (dividends). |
- Upon amortization of premium or discount 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 amortization:
| Dr | 1800 03 | Securities (separate subaccounts for accounting of the discount amount on the security) |
| Cr | 1830 02 | Income in the form of remuneration (dividends). |
- After accrual of declared remuneration and amortization of premium or discount 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) In the event that the fair value of securities exceeds their cost, as reflected in the balance sheet net of remuneration:
| Dr | 1800 03 | Securities |
| Cr | 1830 04 | Income from revaluation of assets at fair value; |
2) In the event that the cost of securities, as reflected in the balance sheet net of remuneration, exceeds their fair value:
| Dr | 1840 04 | Expenses from revaluation of assets at fair value |
| Cr | 1800 03 | Securities. |
- When revaluing acquired securities (excluding equity securities), the cost of which is expressed in foreign currency, at the market exchange rate on the revaluation date, the following accounting entries are made:
1) In the event of an increase in the market exchange rate:
on the amount of positive exchange rate difference:
| Dr | 1800 03 | Securities (separate subaccounts for accounting of the nominal value and premium amount on the security) |
| 1800 11 | Remuneration | |
| Cr | 1830 05 | Income from exchange rate difference; |
on the amount of negative exchange rate difference:
| Dr | 1840 05 | Expenses from exchange rate difference |
| Cr | 1800 03 | Securities (separate subaccounts for accounting of the discount amount on the security); |
2) In the event of a decrease in the market exchange rate on the amount of negative exchange rate difference:
| Dr | 1840 05 | Expenses from exchange rate difference |
| 1800 03 | Securities (separate subaccounts for accounting of the nominal value and premium amount on the security) | |
| 1800 11 | Remuneration |
and, simultaneously, on the amount of positive exchange rate difference:
| Dr | 1800 03 | Securities (separate subaccounts for accounting of the discount amount on the security) |
| Cr | 1830 05 | Income from exchange rate difference. |
- Upon redemption by the issuer of accrued remuneration on securities, on the amount of paid remuneration, the following accounting entry is made:
| Dr | 1800 01 | Money |
| Cr | 1800 11 | Remuneration. |
- Upon sale of acquired securities after accrual of declared remuneration, amortization of premium or discount, 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 on securities:
| Dr | 1800 03 | Securities (separate subaccounts for accounting of the discount amount 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 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 net of 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 net of remuneration:
| Dr | 1800 01 | Money |
| 1840 03 | Expenses from purchase-sale | |
| Cr | 1800 03 | Securities |
| 1800 11 | Remuneration. |
Chapter 24. Placement of money held in investment management in derivative financial instruments
Footnote. Rules are supplemented with Chapter 24 in accordance with the Resolution of the Board of the National Bank of RK dated 19.03.2025 No. 17 (enters into force ten calendar days after its first official publication).
- When acquiring a derivative financial instrument at the expense of assets held in investment management, the following accounting entries are made:
1) on the amount of the premium paid for 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 receivables |
| Cr | 1800 01 | Funds; |
2) on the amount of margin on the futures contract:
| Dr | 1800 08 | Other assets |
| Cr | 1800 01 | Funds. |
- Upon revaluation of a derivative financial instrument at fair value with a frequency established by the organization's accounting policy, the following accounting entries are made:
1) on the amount of the positive change in the fair value of the derivative financial instrument:
| Dr | 1800 12 | Other receivables |
| Cr | 1830 04 | Income from revaluation of assets at fair value; |
2) on the amount of the 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) on the amount of the outstanding positive (negative) adjustment to the fair value of derivative financial instruments:
| Dr | 1820 02 | Other liabilities |
| Cr | 1800 12 | Other receivables. |
- When an organization pays the counterparty (or the counterparty pays the organization) the margin amount, the following accounting entries are made:
1) on the amount of margin additionally paid by the organization:
| Dr | 1800 08 | Other assets |
| Cr | 1800 01 | Funds; |
2) on the amount of margin received from the counterparty:
| Dr | 1800 08 | Other assets |
| Cr | 1820 02 | Other liabilities; |
3) upon write-off of the outstanding allowable margin from the account opened at the stock exchange (by the broker):
| Dr | 1800 01 | Funds |
| Cr | 1800 08 | Other assets; |
4) on the amount of margin received by the stock exchange (broker):
| Dr | 1820 02 | Other liabilities |
| Cr | 1800 08 | Other assets. |
- On the date of execution of the derivative financial instrument, the following accounting entries are made:
1) upon transfer of funds by the organization in case of net basis settlements:
| Dr | 1820 02 | Other liabilities |
| Cr | 1800 01 | Funds; |
2) upon receipt of funds from the counterparty in case of net basis settlements:
| Dr | 1800 01 | Funds |
| Cr | 1800 12 | Other receivables; |
3) upon acquisition of the underlying asset in accordance with the terms of the derivative financial instrument:
for the cost of the acquired asset:
| Dr | 1800 01 | Funds |
| 1800 02 | Refined precious metals | |
| 1800 03 | Securities | |
| 1800 05 | Investments in equity | |
| 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 | Funds |
| 1800 12 | Other receivables; |
4) upon sale of the underlying asset in accordance with the terms of derivative financial instruments:
for the cost of the sold asset:
| Dr | 1800 01 | Funds |
| 1820 02 | Other liabilities (separate sub-accounts for accounting for the cost of derivative financial instruments) | |
| Cr | 1800 01 | Funds |
| 1800 02 | Refined precious metals | |
| 1800 03 | Securities | |
| 1800 05 | Investments in equity | |
| 1800 07 | Fixed assets | |
| 1800 08 | Other assets | |
| 1800 12 | Other receivables (separate sub-accounts for accounting for derivative financial instruments). |
Chapter 25. Accounting for REPO and Reverse REPO transactions with securities held in investment management
Footnote. The Rules are supplemented by Chapter 25 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2025 No. 17 (enters into force after ten calendar days have passed since the day of its first official publication).
- Upon opening a REPO transaction:
1) the organization transferring securities in exchange for funds, upon conducting a REPO transaction, makes the following accounting entry for the transaction amount:
| Dr | 1800 01 | Funds |
| Cr | 1820 02 | Other liabilities (separate sub-accounts for accounting for REPO transactions with securities); |
2) the organization providing funds in exchange for securities, upon conducting a reverse REPO transaction, makes the following accounting entry for the transaction amount:
| Dr | 1800 12 | Other receivables (separate sub-accounts for accounting for REPO transactions with securities) |
| Cr | 1800 01 | Funds. |
- 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. The following accounting entries are made:
1) on the amount of accrued expense in the form of remuneration for REPO transactions:
| Dr | 1840 02 | Expenses for payment of commission remuneration |
| Cr | 1820 02 | Other liabilities (separate sub-accounts for accounting for REPO transactions with securities); |
2) on the amount of accrued income in the form of remuneration for the reverse REPO transaction:
| Dr | 1800 11 | Remuneration |
| Cr | 1830 02 | Income in the form of remuneration (dividends). |
- Upon closing a REPO transaction after accruing remuneration in accordance with paragraph 193 of this Instruction, the following accounting entries are made:
1) upon the organization's receipt of securities previously transferred under the REPO transaction:
for the amount of accrued remuneration on the REPO transaction:
| Dr | 1820 02 | Other liabilities |
| Cr | 1800 01 | Funds; for the cost of closing the REPO transaction established at the time of concluding this transaction: |
| Dr | 1820 02 | Other liabilities |
| Cr | 1800 01 | Funds; |
2) upon the organization's transfer of securities previously received under the reverse REPO transaction:
for the amount of accrued remuneration:
| Dr | 1800 01 | Funds |
| Cr | 1800 11 | Remuneration; for the cost of closing the reverse REPO transaction established at the time of concluding this transaction: |
| Dr | 1800 01 | Funds |
| Cr | 1800 12 | Other receivables. |
Chapter 26. Placement of funds held in investment management in refined precious metals
Footnote. The Rules are supplemented by Chapter 26 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2025 No. 17 (enters into force after ten calendar days have passed since the day of its first official publication).
- Upon placement of funds held in investment management in refined precious metals, the following accounting entry is made for the cost of the acquired precious metals:
| Dr | 1800 02 | Refined precious metals |
| Cr | 1800 01 | Funds. |
In auxiliary accounting, refined precious metals are reflected in troy ounces, as well as in tenge by multiplying the available quantity of refined precious metals by the established morning or evening London Bullion Market Association fixing rate for the date of reflection in accounting and the tenge exchange rate to the US dollar.
- Upon revaluation of acquired refined precious metals at fair value, the following accounting entries are made for the amount of revaluation:
1) upon an increase in the value of refined precious metals:
| Dr | 1800 02 | Refined precious metals |
| Cr | 1830 04 | Income from revaluation of assets at fair value; |
2) upon a decrease in the value of refined precious metals:
| Dr | 1840 04 | Expenses from revaluation of assets at fair value |
| Cr | 1800 02 | Refined precious metals. |
- Upon sale of refined precious metals after revaluation at fair value in accordance with paragraph 196 of this Instruction, the following accounting entries are made:
1) at the selling price of refined precious metals:
| Dr | 1800 01 | Funds |
| Cr | 1830 03 | Income from purchase and sale; |
2) for the cost of refined precious metals, as reflected in the balance sheet net of remuneration:
| Dr | 1840 03 | Expenses from purchase and sale |
| Cr | 1800 02 | Refined precious metals. |
Chapter 27. Placement of funds held in investment management in investments in equity of legal entities that are not joint-stock companies
Footnote. The Rules are supplemented by Chapter 27 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2025 No. 17 (enters into force after ten calendar days have passed since the day of its first official publication).
- Upon placement of funds held in investment management in investments in equity of legal entities that are not joint-stock companies, the following accounting entry is made:
| Dr | 1800 05 | Investments in equity |
| Cr | 1800 01 | Funds. |
- Upon sale of an equity interest, the following accounting entries are made:
1) upon the emergence of a positive difference between the transaction amount and the cost of assets as reflected in the balance sheet net of remuneration:
| Dr | 1800 01 | Funds |
| Cr | 1800 05 | Investments in equity |
| 1830 03 | Income from purchase and sale; |
2) upon the emergence of a negative difference between the transaction amount and the cost of assets as reflected in the balance sheet net of remuneration:
| Dr | 1800 01 | Funds |
| 1840 03 | Expenses from purchase and sale | |
| Cr | 1800 05 | Investments in equity. |
Chapter 28. Placement of funds held in investment management in fixed assets and intangible assets
Footnote. The Rules are supplemented by Chapter 28 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2025 No. 17 (enters into force after ten calendar days have passed since the day of its first official publication).
- Upon placement of funds held in 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 | Funds. |
- Upon revaluation of 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 net of 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 net of remuneration exceeds their fair value:
| Dr | 1840 04 | Expenses from revaluation of assets at fair value |
| Cr | 1800 06 | Intangible assets |
| 1800 07 | Fixed assets. |
- Upon sale of fixed assets and intangible assets, the following accounting entries are made:
1) upon the emergence of a positive difference between the transaction amount and the cost of assets as reflected in the balance sheet net of remuneration:
| Dr | 1800 01 | Funds |
| Cr | 1800 06 | Intangible assets |
| 1800 07 | Fixed assets | |
| 1830 03 | Income from purchase and sale; |
2) upon the emergence of a negative difference between the transaction amount and the cost of assets as reflected in the balance sheet net of remuneration:
| Dr | 1800 01 | Funds |
| 1840 03 | Expenses from purchase and sale | |
| Cr | 1800 06 | Intangible assets |
| 1800 07 | Fixed assets. |
Chapter 29. Accounting for assets withdrawn from investment management
Footnote. The Rules are supplemented by Chapter 29 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2025 No. 17 (enters into force after ten calendar days have passed since the day of its first official publication).
- In the event of a client withdrawing part of the assets held in investment management, the following accounting entry is made:
| Dr | 1840 01 | Withdrawal of client assets |
| Cr | 1800 01 | Funds |
| 1800 02 | Refined precious metals | |
| 1800 03 | Securities | |
| 1800 04 | Placed deposits | |
| 1800 05 | Investments in equity | |
| 1800 06 | Intangible assets | |
| 1800 07 | Fixed assets | |
| 1800 08 | Other assets | |
| 1800 09 | Accounts receivable | |
| 1800 10 | Dividends | |
| 1800 11 | Remuneration | |
| 1800 12 | Other receivables. |
- At the end of the reporting period, for the purpose of analyzing the efficiency of investment management of client assets, information on the formation of the final financial result for the reporting period is summarized by making the following accounting entries:
for the amount of income accrued on transactions with client assets:
| Dr | 1830 01 | Receipt of assets from client |
| 1830 02 | Income in the form of remuneration (dividends) | |
| 1830 03 | Income from purchase and sale | |
| 1830 04 | Income from revaluation of assets at fair value | |
| 1830 05 | Income from exchange rate differences | |
| 1830 08 | Other income | |
| Cr | 1810 01 | Capital; |
and, simultaneously, for the amount of expenses accrued on transactions with client assets:
| Dr | 1810 01 | Capital |
| Cr | 1840 02 | Expenses for payment of commission remuneration |
| 1840 03 | Expenses from purchase and sale | |
| 1840 04 | Expenses from revaluation of assets at fair value | |
| 1840 05 | Expenses from exchange rate differences | |
| 1840 08 | Other expenses. |
- At the end of the term of the investment management agreement for client assets, all available assets are returned by the organization to the client's account. The following accounting entries are made for the available assets:
1) for the amount of income accrued on transactions with client assets:
| Dr | 1830 01 | Receipt of assets from client |
| 1830 02 | Income in the form of remuneration (dividends) | |
| 1830 03 | Income from purchase and sale | |
| 1830 04 | Income from revaluation of assets at fair value | |
| 1830 05 | Income from exchange rate differences | |
| 1830 08 | Other income | |
| Cr | 1810 01 | Capital; |
and, simultaneously, for the amount of expenses accrued on transactions with client assets:
| Dr | 1810 01 | Capital |
| Cr | 1840 02 | Expenses for payment of commission remuneration |
| 1840 03 | Expenses from purchase and sale | |
| 1840 04 | Expenses from revaluation of assets at fair value | |
| 1840 05 | Expenses from exchange rate differences | |
| 1840 08 | Other expenses; |
2) for the 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 | Funds |
| 1800 02 | Refined precious metals | |
| 1800 03 | Securities | |
| 1800 04 | Placed deposits | |
| 1800 05 | Investments in equity | |
| 1800 06 | Intangible assets | |
| 1800 07 | Fixed assets | |
| 1800 08 | Other assets | |
| 1800 09 | Accounts receivable | |
| 1800 10 | Dividends | |
| 1800 11 | Remuneration | |
| 1800 12 | Other receivables; |
4) for the amount of the balance on the capital account:
| Dr | 1810 01 | Capital |
| Cr | 1840 01 | Withdrawal of client assets. |
Chapter 30. Accounting for assets accepted under a brokerage services agreement
Footnote. The Rules are supplemented by Chapter 30 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2025 No. 17 (enters into force after ten calendar days have passed since the day of its first official publication).
- Upon acceptance by the broker of funds from the client under a brokerage services agreement that meet the recognition criteria as an asset in accordance with Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities", approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 16, 2014 No. 137 "On Approval of Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 9735), the following accounting entries are made:
1) on balance sheet accounts:
| Dr | 1030 | Cash on current accounts |
| Cr | 3390 81 | Broker's liabilities to the client; |
2) upon the broker's purchase of assets with client funds:
| Dr | 3390 81 | Broker's liabilities to the client |
| Cr | 1030 | Cash on current accounts. |
The decision on the compliance of funds accepted from the client with the recognition criteria as an asset in accordance with Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities", approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 16, 2014 No. 137 "On Approval of Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Activities" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 9735), is made in accordance with the internal documents of the broker.
- A broker with the right to maintain client accounts as a nominal holder, upon receiving funds from the client, as well as upon purchasing assets for the client, makes the following accounting entry in off-balance sheet accounting:
| Debit | 8970 | "Depot" accounts. |
- A broker with the right to maintain client accounts as a nominal holder, upon disbursement of funds received from the client, as well as upon selling assets for the client, makes the following accounting entry in off-balance sheet accounting:
| Credit | 8970 | "Depot" accounts. |
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- Obligation 1,644
- Permission 2
- Definition / condition 843
- Reporting template 38
- background, boilerplate
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The links and the sentences they come from (2)
- Supersedes
- Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2008 No. 98Not in RegAlert
“recognize as invalid the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2008 No. 98”
- Issued under
“approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271”
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