Standard Chart of Accounts for Insurance Organisations (Resolution No. 251)

Reference card for a regulatory legal act. The full text is available in the official «Adilet» system (adilet.zan.kz).

Requisites

Parameter	Value
Type of act	Resolution of the Board of the National Bank of the RK
Number and date	No. 251 of 22 December 2017
Status	In force (as of June 2026)
Official code	V1700016390

Subject of the document

It establishes the standard chart of accounts for insurance (reinsurance) organisations — a uniform system of accounts for recording operations, assets, liabilities, income and expenses in accordance with IFRS.

Relevance for actuarial practice

It defines the accounts on which insurance reserves and liabilities valued by the actuary are recorded.
It ensures the comparability of the accounting data used in reconciling actuarial calculations with the accounting records.
It is applied together with the accounting instruction (No. 149) and the requirements for the valuation of liabilities (No. 84).

Official source

Full text in force: adilet.zan.kz/rus/docs/V1700016390. Files in the repository: docs/Law/Типовой план счетов ….

English Translation (Auto-generated)

Official source: Adilet / https://adilet.zan.kz/rus/docs/V1700016390 The relevance of the editorial office has been verified: 2026-06-20.

Footnote: Footnote. The title is as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 85 (shall be brought into force ten calendar days after the day of its first official publication).

In accordance with subparagraph 2) paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and subparagraph 12) of paragraph four of the second part of paragraph 19 of the Regulations on the National Bank of the Republic of Kazakhstan, approved by Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On approval of the Regulations and structure of the National Bank of the Republic Kazakhstan" The Board of the National Bank of the Republic of Kazakhstan DECIDES:

Approve:

Standard chart of accounts for insurance (reinsurance) organizations, mutual insurance companies and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan in accordance with Appendix 1 to this resolution;

3) A list of some regulatory legal acts of the Republic of Kazakhstan, to which changes and additions are made on accounting issues, in accordance with Appendix 3 to this resolution.

2. The Accounting Department (S.K. Rakhmetova), in accordance with the procedure established by the legislation of the Republic of Kazakhstan, ensures:

together with the Legal Department (Sarsenova N.V.) state registration of this resolution with the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this resolution, sending its copy in paper and electronic form in the Kazakh and Russian languages to the Republican State Enterprise with the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

3) placement of this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;

4) within ten working days after the state registration of this resolution, submission to the Legal Department of information on the implementation of the measures provided for in subparagraphs 2), 3) of this paragraph and paragraph 3 of this resolution.

3. The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) ensure that within ten calendar days after the state registration of this resolution, a copy of it is sent for official publication in periodicals.

4. Control over the implementation of this resolution shall be assigned to the Deputy Chairman of the National Bank of the Republic of Kazakhstan D.T. Galieva.

5. This resolution comes into effect upon the expiration of ten calendar days after the day of its first official publication.

Chairman of the National Bank D. Akishev

"AGREED"Chairman of the Committee on Statistics of the Ministry of National Economy of the Republic of Kazakhstan_____________________N. AidapkelovFebruary 2, 2018

Appendix 1 to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 251

Standard chart of accounts for insurance (reinsurance) organizations, mutual insurance companies and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan

Chapter 1. General provisions

This Standard Chart of Accounts for insurance (reinsurance) organizations, mutual insurance companies and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan (hereinafter referred to as the Chart of Accounts) was developed in accordance with subparagraph 2) paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", subparagraph 12) paragraph four of part two of paragraph 19 of the Regulations on the National Bank of the Republic of Kazakhstan, approved by Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 “On approval of the Regulations and structure of the National Bank of the Republic of Kazakhstan” and is intended for grouping and current reflection of financial reporting elements in value terms by insurance (reinsurance) organizations, mutual insurance companies (hereinafter referred to as organizations) on accounting accounts for the preparation of financial statements and current reflection of reporting elements according to accounting data in value terms by branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan on accounting accounts for reporting according to accounting data.

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

3. The chart of accounts is a scheme for grouping financial and economic transactions in accounting.

The numbers of synthetic accounting accounts in the Chart of Accounts contain four and (or) six characters. The first digit of the number indicates membership in the paragraphs of Chapter 2 of the Chart of Accounts, the second – membership in groups, the third and fourth – membership in subgroups of synthetic accounts, the fifth and sixth digits detail the subgroups used.

4. The procedure for maintaining analytical records of operations and events is established by officials of the organization, who, in accordance with the legislative acts of the Republic of Kazakhstan and constituent documents, carry out the current management and conduct of affairs, based on the needs of the organization.

5. The accounts provided for in paragraphs 1, 2, 3, 4 and 5 of Chapter 2 of the Chart of Accounts are reflected in the organization’s balance sheet.

The accounts provided for in paragraphs 6 and 7 of Chapter 2 of the Chart of Accounts are reflected in the organization’s profit and loss statement.

The accounts provided for in paragraph 8 of Chapter 2 of the Chart of Accounts refer to off-balance sheet accounts and are intended to record conditional and possible claims and obligations of the organization.

The accounts provided for in paragraph 9 of Chapter 2 of the Chart of Accounts refer to off-balance sheet accounts and are memorandum accounts.

The accounts provided for in paragraph 10 of Chapter 2 of the Chart of Accounts refer to off-balance sheet accounts and are intended to account for client assets under investment management.

Chapter 2. Accounts

Paragraph 1. Current assets

Footnote: Footnote. Paragraph 1 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

1000 Денежные средства 1010 Денежные средства в кассе 1020 Денежные средства в пути 1030 Денежные средства на текущих счетах 1060 Прочие денежные средства 1060 01 Прочие денежные средства 1070 Электронные деньги 1071 Электронные деньги, выпущенные Национальным Банком Республики Казахстан 1072 Электронные деньги, выпущенные банками и Национальным оператором почты 1100 Краткосрочные финансовые инвестиции 1110 Краткосрочные предоставленные займы 1110 21 Краткосрочные займы, предоставленные клиентам 1110 22 Просроченная задолженность клиентов по предоставленным займам 1110 23 Дисконт по краткосрочным предоставленным займам 1110 24 Премия по краткосрочным предоставленным займам 1120 Краткосрочные финансовые активы, учитываемые по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 1120 01 Краткосрочные финансовые активы, учитываемые по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 1120 02 Дисконт по приобретенным краткосрочным финансовым активам, учитываемым по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 1120 03 Премия по приобретенным краткосрочным финансовым активам, учитываемым по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 1120 04 Положительная корректировка справедливой стоимости краткосрочных финансовых активов, учитываемых по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 1120 05 Отрицательная корректировка справедливой стоимости краткосрочных финансовых активов, учитываемых по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 1130 Краткосрочные финансовые активы, учитываемые по амортизированной стоимости 1130 01 Краткосрочные финансовые активы, учитываемые по амортизированной стоимости 1130 02 Дисконт по приобретенным краткосрочным финансовым активам, учитываемым по амортизированной стоимости 1130 03 Премия по приобретенным краткосрочным финансовым активам, учитываемым по амортизированной стоимости 1140 Краткосрочные финансовые активы, учитываемые по справедливой стоимости через прочий совокупный доход 1140 01 Краткосрочные финансовые активы, учитываемые по справедливой стоимости через прочий совокупный доход 1140 02 Дисконт по приобретенным финансовым активам, учитываемым по справедливой стоимости через прочий совокупный доход 1140 03 Премия по приобретенным финансовым активам, учитываемым по справедливой стоимости через прочий совокупный доход 1140 04 Положительная корректировка справедливой стоимости финансовых активов, учитываемых по справедливой стоимости через прочий совокупный доход 1140 05 Отрицательная корректировка справедливой стоимости финансовых активов, учитываемых по справедливой стоимости через прочий совокупный доход 1150 Прочие краткосрочные финансовые инвестиции 1150 01 Операции "обратное РЕПО" с ценными бумагами 1150 02 Краткосрочные вклады, размещенные в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций, на одну ночь 1150 03 Краткосрочные вклады до востребования, размещенные в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1150 04 Краткосрочные вклады, размещенные в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1150 05 Краткосрочные условные вклады, размещенные в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1150 06 Краткосрочные сберегательные вклады, размещенные в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций (до одного года) 1150 09 Аффинированные драгоценные металлы, размещенные на металлических счетах 1150 10 Просроченная задолженность по прочим краткосрочным финансовым инвестициям 1150 11 Дисконт по размещенным краткосрочным вкладам 1150 12 Премия по размещенным краткосрочным вкладам 1160 Просроченная задолженность по ценным бумагам 1200 Краткосрочная дебиторская задолженность 1210 Краткосрочная дебиторская задолженность покупателей и заказчиков 1220 Краткосрочная дебиторская задолженность дочерних организаций 1230 Краткосрочная дебиторская задолженность ассоциированных и совместных организаций 1240 Краткосрочная дебиторская задолженность филиалов и структурных подразделений 1250 Краткосрочная дебиторская задолженность работников 1260 Краткосрочная дебиторская задолженность по аренде 1270 Краткосрочные вознаграждения к получению 1270 01 Начисленные доходы в виде вознаграждения по приобретенным ценным бумагам 1270 02 Начисленные доходы в виде вознаграждения по операциям "обратное РЕПО" с ценными бумагами 1270 03 Начисленные доходы по инвестициям в дочерние, совместные и ассоциированные организации 1270 04 Вознаграждение, начисленное предыдущими держателями по ценным бумагам 1270 21 Начисленные доходы в виде вознаграждения по текущим счетам 1270 22 Начисленные доходы в виде вознаграждения по вкладам до востребования, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1270 23 Начисленные доходы в виде вознаграждения по срочным вкладам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1270 24 Начисленные доходы в виде вознаграждения по условным вкладам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1270 25 Начисленные доходы в виде вознаграждения по займам, предоставленным клиентам 1270 26 Начисленные доходы в виде вознаграждения по финансовой аренде, предоставленной клиентам 1270 28 Прочие начисленные доходы в виде вознаграждения 1270 29 Просроченные доходы в виде вознаграждения 1270 30 Начисленные доходы в виде вознаграждения по сберегательным вкладам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1270 91 Начисленные доходы от сдачи имущества в аренду 1280 Активы по договорам страхования и прочая дебиторская задолженность 1280 01 Финансовые активы, переданные в доверительное управление 1280 02 Требования по сделке фьючерс 1280 03 Требования по сделке форвард 1280 04 Требования по сделке опцион 1280 05 Требования по сделке спот 1280 06 Требования по сделке своп 1280 07 Требования по сделкам с прочими производными финансовыми инструментами 1280 08 Векселя полученные 1280 09 Начисленная неустойка (штраф, пеня) 1280 10 Прочая дебиторская задолженность 1280 21 Финансовая аренда 1280 22 Просроченная задолженность клиентов по финансовой аренде 1280 31 Актив по договорам страхования (перестрахования) 1280 32 Актив по удерживаемым договорам перестрахования 1280 41 Страховые премии к получению от страхователей 1280 42 Страховые премии к получению от перестрахователей 1280 43 Страховые премии к получению от посредников 1280 44 Требования к лицу, ответственному за причиненный вред 1280 45 Требования к страховщикам 1280 46 Требования к перестраховщикам 1280 53 Прочая дебиторская задолженность, связанная со страховой (перестраховочной) деятельностью 1280 54 Требование к ответственному страховщику по прямому урегулированию 1280 55 Страховые премии к получению по принятым договорам исламского страхования 1280 56 Требование исламской страховой организации к исламскому страховому фонду за управление фондом 1280 57 Требование к исламской страховой организации в связи с недостаточностью средств исламского страхового фонда для исполнения обязательств по договорам исламского страхования 1280 58 Наилучшая оценка ожидаемых денежных потоков по активу перестрахования 1280 59 Маржа по договорам перестрахования 1280 61 Актив перестрахования по рисковой поправке на нефинансовый риск 1280 62 Наилучшая оценка ожидаемых денежных потоков актива перестрахования по возникшим страховым убыткам 1280 63 Рисковая поправка на нефинансовый риск актива перестрахования по возникшим страховым убыткам 1280 64 Компонент возмещения убытка маржи по договорам перестрахования 1290 Резерв по сомнительным требованиям 1290 01 Резервы (провизии) по дебиторской задолженности 1290 21 Резервы (провизии) по займам, предоставленным клиентам 1290 22 Резервы (провизии) по финансовой аренде, предоставленной клиентам 1290 23 Резервы (провизии) по финансовым активам, учитываемым по амортизированной стоимости 1290 24 Резервы (провизии) по вкладам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1290 25 Резервы (провизии) по текущим счетам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 1290 26 Резерв (провизия) на обесценение займов, выданных исламскими страховыми организациями 1290 42 Резервы (провизии) по требованиям по аквизиционным денежным потокам 1300 Запасы 1310 Сырье и материалы 1320 Готовая продукция 1330 Товары 1340 Незавершенное производство 1350 Прочие запасы 1360 Резерв по списанию запасов 1370 Аффинированные драгоценные металлы 1380 Аффинированные драгоценные металлы в пути 1400 Текущие налоговые активы 1410 01 Корпоративный подоходный налог 1420 Налог на добавленную стоимость к возмещению 1430 Прочие налоги и другие обязательные платежи в бюджет 1430 01 Социальный налог 1430 02 Земельный налог 1430 03 Налог на транспортные средства 1430 04 Налог на имущество 1430 05 Иные налоги и обязательные платежи в бюджет 1430 06 Обязательные социальные отчисления 1500 Долгосрочные активы, предназначенные для продажи 1510 Долгосрочные активы, предназначенные для продажи 1520 Группа на выбытие, предназначенная для продажи 1600 Прочие краткосрочные активы 1610 01 Краткосрочные авансы выданные 1610 02 Расчеты с брокерами 1610 03 Прочие авансы выданные 1610 04 Предоплата вознаграждения по полученным займам 1610 05 Расчеты с акционерами (по дивидендам) 1620 Расходы будущих периодов 1620 01 Страховые премии, выплаченные страховым организациям 1620 02 Арендная плата 1620 03 Прочие расходы будущих периодов 1620 04 Требования по аквизиционным расходам по договорам страхования (перестрахования) 1620 05 Актив по прочим денежным потокам, относящимся к группе договоров страхования 1620 06 Оценка будущих денежных потоков по активу перестрахования 1630 Прочие краткосрочные активы

Paragraph 2. Long-term assets

Footnote: Footnote. Paragraph 2 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

2000 Long-term financial investments 2010 Long-term loans issued 2010 21 Long-term loans issued to customers 2010 22 Discount on long-term loans issued 2010 23 Premium on long-term loans issued 2020 Long-term financial assets carried at amortized cost 2020 01 Long-term financial assets carried at amortized cost 2020 02 Discount on acquired long-term financial assets carried at amortized cost 2020 03 Premium on acquired long-term financial assets carried at amortized cost 2030 Long-term financial assets carried at fair value through other comprehensive income 2030 01 Long-term financial assets at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets at fair value through other comprehensive income 2030 04 Positive adjustment to the fair value of long-term financial assets at fair value through other comprehensive income at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income 2040 Other long-term financial investments 2040 01 Long-term deposits placed with banks and organizations engaged in certain types of banking operations 2040 02 Long-term conditional deposits placed with 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 06 Refined precious metals placed on metal accounts 2040 07 Overdue debt on other long-term financial investments 2040 08 Discount on placed long-term deposits 2040 09 Premium on long-term deposits placed 2040 10 Investments in subsidiaries 2050 Overdue debt on financial investments 2060 01 Best estimate of expected cash flows on a reinsurance asset 2060 02 Margin on reinsurance contracts 2060 03 Reinsurance asset by risk adjustment for non-financial risk 2060 04 Loss recovery component of reinsurance margin 2060 05 Estimated future cash flows of reinsurance asset 2060 06 Best estimate of expected cash flows of reinsurance asset for incurred insurance losses 2060 07 Risk adjustment for non-financial risk of reinsurance asset for incurred insurance losses 2060 08 Asset for insurance contracts (reinsurance) 2100 Long-term receivables 2110 Long-term receivables of buyers and customers 2120 Long-term receivables of subsidiaries 2130 Long-term receivables of associated and joint organizations 2140 Long-term receivables of branches and structural divisions 2150 Long-term receivables from employees 2180 Other long-term receivables 2180 01 Claims on a futures transaction 2180 02 Claims on a forward transaction 2180 03 Claims on an option transaction 2180 04 Claims on a swap transaction 2180 05 Claims on transactions with others derivative financial instruments 2200 Investments accounted for by the equity method 2210 Investments accounted for by the equity method 2300 Investments in real estate 2310 Investments in real estate 2320 Depreciation of investments in real estate 2330 Loss on impairment of investments in real estate 2400 Property, plant and equipment 2410 Property, plant and equipment 2420 Depreciation of property, plant and equipment 2430 Loss on impairment of property, plant and equipment 2440 Right-of-use assets 2450 Accrued depreciation on right-of-use assets 2460 Capital expenditures on right-of-use assets 2470 Accrued depreciation on capital expenditures on right-of-use assets 2700 Intangible assets 2710 Goodwill 2720 Impairment of goodwill 2730 Other intangible assets 2740 Amortization of other intangible assets 2750 Impairment loss of other intangible assets 2800 Deferred tax assets 2810 Deferred corporate income tax assets 2900 Other long-term assets 2910 Long-term advances issued 2920 Deferred expenses 2930 Construction in progress 2940 Other long-term assets 2940 21 Finance lease 2940 22 Overdue debt from clients under finance lease

Paragraph 3. Current liabilities

Footnote: Footnote. Paragraph 3 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 12/19/2022 No. 122 (shall be enforced from 01/01/2023); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

3000 Краткосрочные финансовые обязательства 3010 Краткосрочные банковские займы 3020 Краткосрочные займы, полученные от юридических лиц за исключением банков второго уровня 3030 Краткосрочная кредиторская задолженность по дивидендам и доходам участников 3040 Текущая часть долгосрочных финансовых обязательств 3050 Прочие краткосрочные финансовые обязательства 3050 01 Краткосрочные займы, полученные от Правительства Республики Казахстан 3050 02 Краткосрочные займы, полученные от местных исполнительных органов Республики Казахстан 3050 03 Операции "РЕПО" с ценными бумагами 3050 05 Премия по краткосрочным полученным займам 3050 06 Дисконт по краткосрочным полученным займам 3100 Обязательства по налогам 3110 01 Корпоративный подоходный налог, подлежащий уплате 3120 Индивидуальный подоходный налог 3130 Налог на добавленную стоимость 3140 Акцизы 3150 Социальный налог 3160 Земельный налог 3170 Налог на транспортные средства 3180 Налог на имущество 3190 Прочие налоги 3200 Обязательства по другим обязательным и добровольным платежам в соответствии с законодательством Республики Казахстан 3210 Обязательства по социальному страхованию 3220 Обязательства по пенсионным отчислениям 3230 Прочие обязательства по другим обязательным платежам в соответствии с законодательством Республики Казахстан 3240 Прочие обязательства по другим добровольным платежам в соответствии с законодательством Республики Казахстан 3250 Обязательства по обязательным пенсионным взносам работодателя 3300 Краткосрочная кредиторская задолженность 3310 Краткосрочная кредиторская задолженность поставщикам и подрядчикам 3320 Краткосрочная кредиторская задолженность дочерним организациям 3330 Краткосрочная кредиторская задолженность ассоциированным и совместным организациям 3340 Краткосрочная кредиторская задолженность филиалам и структурным подразделениям 3350 Краткосрочная задолженность по оплате труда 3360 Краткосрочная задолженность по аренде 3370 Текущая часть долгосрочной кредиторской задолженности 3380 Вознаграждения к выплате 3380 01 Вознаграждения по ценным бумагам, выпущенным в обращение 3380 02 Начисленные расходы в виде вознаграждения по операциям "РЕПО" с ценными бумагами 3380 24 Начисленные процентные расходы по обязательствам по аренде 3380 25 Начисленные расходы в виде вознаграждения по полученным займам 3380 26 Начисленные расходы в виде вознаграждения по полученной финансовой аренде 3380 27 Прочие начисленные расходы в виде вознаграждения 3380 82 Начисленные комиссионные расходы за услуги по брокерской и дилерской деятельности 3380 83 Начисленные комиссионные расходы за услуги по кастодиальному обслуживанию 3380 84 Начисленные комиссионные расходы иных профессиональных участников рынка ценных бумаг 3390 Прочая краткосрочная кредиторская задолженность и обязательства по договорам страхования 3390 01 Обязательства по сделке фьючерс 3390 02 Обязательства по сделке форвард 3390 03 Обязательства по сделке опцион 3390 04 Обязательства по сделке спот 3390 05 Обязательства по сделке своп 3390 06 Обязательства по сделкам с прочими производными финансовыми инструментами 3390 07 Обязательства по выплате неустойки (штрафа, пени) 3390 11 Обязательства по денежным потокам по оставшейся части покрытия договоров страхования (перестрахования) 3390 12 Рисковая поправка на нефинансовый риск 3390 13 Компонент убытка (обязательства по денежным потокам по оставшейся части покрытия договоров страхования (перестрахования) 3390 14 Компонент убытка (по рисковой поправке на нефинансовый риск по оставшейся части покрытия договоров страхования (перестрахования) 3390 15 Обязательства по аквизиционным денежным потокам, относящимся к группе договоров страхования 3390 16 Обязательства по прочим денежным потокам, относящимся к группе договоров страхования 3390 17 Обязательства по денежным потокам по договорам страхования (перестрахования) по возникшим убыткам 3390 18 Страховые премии по договорам страхования 3390 19 Страховые премии по выпущенным договорам перестрахования 3390 20 Обязательства по исламским договорам страхования 3390 21 Рисковая поправка на нефинансовый риск по возникшим убыткам 3390 22 Обязательства по удерживаемым договорам перестрахования 3390 23 Маржа по договорам страхования (перестрахования) 3390 41 Расчеты с посредниками по страховой (перестраховочной) деятельности 3390 42 Расчеты с перестраховщиками 3390 43 Расчеты с перестрахователями 3390 44 Расчеты со страхователями 3390 45 Начисленные расходы по возмещению перестраховщику регрессных требований и убытков (суброгация) 3390 46 Обязательства по уплате обязательных взносов в Фонд гарантирования страховых выплат 3390 47 Обязательства по уплате чрезвычайных взносов в Фонд гарантирования страховых выплат 3390 53 Расчеты прямого страховщика с выгодоприобретателем по прямому урегулированию 3390 54 Прочая кредиторская задолженность, связанная со страховой (перестраховочной) деятельностью 3390 55 Маржа по удерживаемым договорам перестрахования 3400 Краткосрочные оценочные обязательства 3410 Краткосрочные гарантийные обязательства 3420 Краткосрочные обязательства по претензионно-исковой работе 3430 Краткосрочные оценочные обязательства по вознаграждениям работникам 3440 Прочие краткосрочные оценочные обязательства 3500 Прочие краткосрочные обязательства 3510 Краткосрочные авансы полученные 3510 01 Предоплата вознаграждения по предоставленным займам и размещенным вкладам 3510 41 Авансы, полученные по страховой (перестраховочной) деятельности 3520 Доходы будущих периодов 3530 Обязательства группы на выбытие, предназначенной для продажи 3540 Прочие краткосрочные обязательства

Paragraph 4. Long-term liabilities

Footnote: Footnote. Paragraph 4 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

4000 Long-term financial liabilities 4010 Long-term bank loans 4020 Long-term loans received from legal entities with the exception of second-tier banks 4030 Other long-term financial liabilities 4030 01 Long-term loans received from the Government of the Republic of Kazakhstan 4030 02 Long-term loans received from local executive bodies of the Republic of Kazakhstan 4030 04 Financial lease received from second-tier banks 4030 05 Finance lease received from other legal entities 4030 07 Issued securities 4030 08 Discount on issued securities 4030 09 Premium on issued securities 4030 10 Purchased securities 4030 11 Premium on long-term loans received 4030 12 Discount on long-term loans received 4030 13 Long-term loans received from the national management holding company 4030 96 Reserve fund for Islamic securities 4040 Liabilities under insurance contracts 4040 11 Best estimate of expected cash flows for the remaining coverage of insurance (reinsurance) contracts 4040 12 Margin on contracts insurance (reinsurance) 4040 13 Risk adjustment for non-financial risk 4040 14 Loss component (based on the best estimate of expected cash flows for the remaining coverage of insurance (reinsurance) contracts 4040 15 Loss component (based on risk adjustment for non-financial risk for the remaining coverage of insurance (reinsurance) contracts 4040 16 Margin on reinsurance contracts held 4040 17 Insurance premiums under insurance contracts 4040 18 Insurance premiums under issued reinsurance contracts 4040 19 Liabilities under Islamic insurance contracts 4040 21 Cash flow obligations under insurance (reinsurance) contracts for incurred losses 4040 22 Risk adjustment for non-financial risk for incurred losses 4040 23 Cash flow obligations for the remainder of the coverage of retained reinsurance contracts 4100 Long-term accounts payable 4110 Long-term accounts payable to suppliers and contractors 4120 Long-term accounts payable to subsidiaries 4130 Long-term accounts payable to associates and joint ventures 4140 Long-term accounts payable debt to branches and structural divisions 4150 Lease liabilities 4170 Other long-term accounts payable 4170 01 Liabilities under a futures transaction 4170 02 Liabilities under a forward transaction 4170 03 Liabilities under an option transaction 4170 04 Liabilities under a swap transaction 4170 05 Liabilities for transactions with other derivative financial instruments 4200 Long-term provisions 4210 Long-term warranty liabilities 4220 Long-term provisions for claims and claims 4230 Long-term provisions for employee benefits 4240 Other long-term provisions 4300 Deferred tax liabilities 4310 Deferred tax liabilities for corporate income tax 4400 Other long-term liabilities 4410 Long-term advances received 4420 Deferred income 4430 Other long-term liabilities 4440 Liabilities on preferred shares

Paragraph 5. Capital and reserves

Footnote: Footnote. Paragraph 5 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

5000 Authorized capital 5010 Preferred shares 5020 Ordinary shares 5030 Deposits and shares 5200 Purchased own equity instruments 5210 Purchased own equity instruments 5300 Share premium 5310 Share premium 5320 Additional paid-in capital 5400 Reserves 5410 Reserve capital established constituent documents 5420 Reserve for revaluation of fixed assets and assets in the form of the right of use 5430 Reserve for revaluation of intangible assets 5440 Reserve for revaluation of financial assets accounted for at fair value through other comprehensive income 5450 Reserve for revaluation of other assets 5460 Other reserves 5461 Financial risk under insurance (reinsurance) contracts 5470 Revaluation reserve for loans accounted for at fair value through other comprehensive income 5480 Estimated reserves (provisions) for expected and actual credit losses on securities accounted for at fair value through other comprehensive income 5490 Allowance for expected and actual credit losses for loans accounted for at fair value through other comprehensive income 5490 40 Contingency reserve risks 5490 41 Stabilization reserve 5500 Retained earnings (uncovered loss) 5520 Retained earnings (uncovered loss) of previous years 5610 Retained earnings (uncovered loss) of the reporting year

Paragraph 6. Income

Footnote: Footnote. Paragraph 6 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

6000 Доход от реализации продукции и оказания услуг 6010 Доход от реализации продукции и оказания услуг 6020 Возврат проданной продукции 6030 Скидки с цены и продаж 6100 Доходы от финансирования 6110 Доходы по вознаграждениям 6110 01 Доходы, связанные с получением вознаграждения по приобретенным ценным бумагам 6110 02 Доходы, связанные с амортизацией премии по ценным бумагам, выпущенным в обращение 6110 03 Доходы, связанные с амортизацией дисконта по приобретенным ценным бумагам 6110 04 Доходы, связанные с получением вознаграждения по операциям "обратное РЕПО" с ценными бумагами 6110 05 Доходы по амортизации дисконта по размещенным вкладам 6110 07 Доходы по амортизации дисконта по предоставленным займам 6110 08 Доходы по амортизации премии по полученным займам 6110 28 Доходы, связанные с получением вознаграждения по текущим счетам 6110 29 Доходы, связанные с получением вознаграждения по вкладам до востребования 6110 30 Доходы, связанные с получением вознаграждения по срочным вкладам 6110 31 Доходы, связанные с получением вознаграждения по условным вкладам 6110 32 Доходы, связанные с получением вознаграждения по займам 6110 34 Прочие доходы, связанные с получением вознаграждения 6110 35 Доходы, связанные с получением вознаграждения по сберегательным вкладам 6110 41 Комиссионные доходы по договорам перестрахования 6120 Доходы по дивидендам 6130 Доходы от финансовой аренды 6140 Доходы от операций с инвестициями в недвижимость 6150 Доходы от изменения справедливой стоимости финансовых инструментов 6150 01 Доходы от изменения стоимости ценных бумаг, учитываемых по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 6150 03 Доходы по ценным бумагам, учитываемым по справедливой стоимости через прочий совокупный доход 6150 04 Доходы от изменения справедливой стоимости прочих финансовых инструментов 6160 Прочие доходы от финансирования 6200 Прочие доходы 6210 Доходы от выбытия активов 6220 Доходы от безвозмездно полученных активов 6230 Доходы от государственных субсидий 6240 Доходы от восстановления убытка от обесценения 6240 01 Доходы от восстановления (аннулирования) резервов (провизий), созданных по ценным бумагам, учитываемым по справедливой стоимости через прочий совокупный доход и учитываемым по амортизированной стоимости 6240 02 Доходы от восстановления (аннулирования) резервов (провизий), созданных по вкладам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 6240 03 Доходы от восстановления (аннулирования) резервов (провизий), созданных по прочей дебиторской задолженности 6240 04 Доходы от восстановления (аннулирования) резервов (провизий), созданных по текущим счетам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 6240 21 Доходы от восстановления (аннулирования) резервов (провизий), созданных по займам, предоставленным клиентам 6240 22 Доходы от восстановления (аннулирования) резервов (провизий), созданных по финансовой аренде, предоставленной клиентам 6240 23 Доходы от восстановления (аннулирования) резервов (провизий), созданных по условным обязательствам 6240 42 Доходы от восстановления (аннулирования) резервов (провизий) по обесценению аквизиционных денежных потоков 6240 91 Доходы от восстановления (аннулирования) резервного фонда по исламским ценным бумагам 6250 Доходы от курсовой разницы 6250 02 Доходы от переоценки иностранной валюты 6260 Доходы от операционной аренды 6280 Прочие доходы 6280 01 Доходы от продажи аффинированных драгоценных металлов 6280 02 Доход от покупки-продажи иностранной валюты 6280 05 Доходы от переоценки аффинированных драгоценных металлов 6280 06 Доходы от прочей переоценки 6280 07 Прочие доходы 6280 08 Неустойка (штраф, пеня) 6280 09 Доходы от покупки-продажи ценных бумаг 6280 30 Доходы по договорам страхования 6280 31 Корректировка расходов по компоненту убытка 6280 32 Финансовые доходы по страхованию (перестрахованию) 6280 33 Доход от уменьшения рисковой поправки на нефинансовый риск 6280 34 Доход от амортизации маржи по договорам страхования (перестрахования) 6280 40 Доходы, связанные со страховой (перестраховочной) деятельностью 6280 41 Страховая выручка (доход от страхования) 6280 55 Доход от перестрахования 6280 56 Доходы по формированию актива перестрахования по рисковой поправке на нефинансовый риск 6280 42 Доходы, связанные с возмещением перестраховщиком страховых выплат 6280 43 Доходы, связанные с возмещением регрессных требований и убытков (суброгация) 6280 44 Прочие доходы от страховой деятельности 6280 45 Комиссионные доходы исламской страховой организации от управления исламским страховым фондом 6290 Доходы по сделкам с производными финансовыми инструментами 6290 09 Доходы по сделкам фьючерс 6290 10 Доходы по сделкам форвард 6290 11 Доходы по сделкам опцион 6290 13 Доходы по сделкам своп 6290 14 Доходы по сделкам с прочими производными финансовыми инструментами 6300 Доходы, связанные с прекращаемой деятельностью 6310 Доходы, связанные с прекращаемой деятельностью 6400 Доля прибыли организаций, учитываемых по методу долевого участия 6410 Доля прибыли ассоциированных организаций 6420 Доля прибыли совместных организаций

Paragraph 7. Costs

Footnote: Footnote. Paragraph 7 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication); dated 12/19/2022 No. 122 (shall be enforced from 01/01/2023); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

7000 Себестоимость реализованной продукции и оказанных услуг 7010 Себестоимость реализованной продукции и оказанных услуг 7100 Расходы по реализации продукции и оказанию услуг 7110 Расходы по реализации продукции и оказанию услуг 7200 Административные расходы 7210 Административные расходы 7220 Расходы по налогам и другим обязательным платежам в бюджет 7220 01 Расходы по социальному налогу, социальным отчислениям и обязательным пенсионным взносам работодателя 7220 02 Расходы по земельному налогу 7220 03 Расходы по налогу на имущество 7220 04 Расходы по налогу на транспортные средства 7220 05 Расходы по прочим налогам, сборам и обязательным платежам в бюджет 7300 Расходы на финансирование 7310 Расходы по вознаграждениям 7310 01 Расходы, связанные с выплатой вознаграждения по ценным бумагам, выпущенным в обращение 7310 02 Расходы, связанные с амортизацией премии по приобретенным ценным бумагам 7310 03 Расходы, связанные с амортизацией дисконта по ценным бумагам, выпущенным в обращение 7310 04 Расходы, связанные с выплатой вознаграждения по операциям "РЕПО" с ценными бумагами 7310 05 Неустойка (штраф, пеня) 7310 07 Расходы по амортизации дисконта по полученным займам 7310 09 Расходы по амортизации премии по предоставленным займам 7310 10 Расходы по амортизации премии по размещенным вкладам 7310 24 Расходы, связанные с выплатой вознаграждения по полученным займам 7310 25 Прочие расходы, связанные с выплатой вознаграждения 7320 Расходы на выплату процентов по финансовой аренде 7330 Расходы от изменения справедливой стоимости финансовых инструментов 7340 Прочие расходы на финансирование 7350 Процентные расходы по обязательствам по аренде 7400 Прочие расходы 7410 Расходы по выбытию активов 7420 Расходы от обесценения активов 7430 Расходы по курсовой разнице 7430 02 Расходы от переоценки иностранной валюты 7440 Расходы по созданию резерва и списанию безнадежных требований 7440 01 Расходы по формированию резервов (провизий) по ценным бумагам, учитываемым по справедливой стоимости через прочий совокупный доход и учитываемым по амортизированной стоимости 7440 02 Расходы по формированию резервов (провизий) по размещенным вкладам 7440 03 Расходы по формированию резервов (провизий) по прочей дебиторской задолженности 7440 04 Расходы по формированию резервов (провизий) по текущим счетам, размещенным в банках второго уровня и организациях, осуществляющих отдельные виды банковских операций 7440 21 Расходы по формированию резервов (провизий) по предоставленным займам 7440 22 Расходы по формированию резервов (провизий) по предоставленной финансовой аренде 7440 23 Расходы по формированию резервов (провизий) по условным обязательствам 7440 24 Расходы по формированию резервов (провизий) по обесценению аквизиционных денежных потоков 7440 91 Расходы по формированию резервного фонда по исламским ценным бумагам 7450 Расходы по операционной аренде 7470 Прочие расходы 7470 01 Балансовая стоимость аффинированных драгоценных металлов 7470 02 Расходы по покупке-продаже иностранной валюты 7470 03 Расходы от изменения стоимости ценных бумаг, учитываемых по справедливой стоимости, изменения которой отражаются в составе прибыли или убытка 7470 06 Расходы по ценным бумагам, учитываемым по справедливой стоимости через прочий совокупный доход 7470 07 Расходы от переоценки аффинированных драгоценных металлов 7470 08 Расходы от прочей переоценки 7470 09 Прочие расходы 7470 10 Расходы от покупки-продажи ценных бумаг 7470 31 Страховые расходы в виде компонента убытка 7470 32 Финансовые расходы по страхованию (перестрахованию) 7470 33 Расходы по уменьшению рисковой поправки на нефинансовый риск 7470 34 Страховые расходы в виде рисковой поправки на нефинансовый риск 7470 35 Аквизиционные расходы 7470 36 Расходы в виде амортизации маржи по договорам перестрахования 7470 37 Расходы по амортизации наилучшей оценки ожидаемых денежных потоков по активу перестрахования 7470 38 Расходы в виде компонента убытка обязательств по денежным потокам по договорам страхования 7470 40 Расходы, связанные со страховой (перестраховочной) деятельностью 7470 41 Страховые расходы по выплате 7470 42 Расходы по осуществлению страховых выплат по перестрахованию 7470 43 Расходы по урегулированию претензий 7470 44 Расходы по возмещению перестраховщику регрессных требований и убытков (суброгация) 7470 45 Расходы по оплате комиссионного вознаграждения по перестрахованию 7470 46 Расходы по уплате обязательных взносов в Фонд гарантирования страховых выплат 7470 47 Расходы по уплате чрезвычайных взносов в Фонд гарантирования страховых выплат 7470 48 Расходы по оплате услуг страховых брокеров 7470 49 Расходы по оплате услуг актуариев 7470 50 Прочие расходы 7470 81 Комиссионные расходы за услуги фондовой биржи 7470 82 Комиссионные расходы за услуги по брокерской и дилерской деятельности 7470 83 Комиссионные расходы за услуги по кастодиальному обслуживанию 7470 84 Комиссионные расходы иных профессиональных участников рынка ценных бумаг 7480 Расходы по операциям с производными финансовыми инструментами 7480 09 Расходы по сделкам фьючерс 7480 10 Расходы по сделкам форвард 7480 11 Расходы по сделкам опцион 7480 13 Расходы по сделкам своп 7480 14 Расходы по сделкам с прочими производными финансовыми инструментами 7490 Расходы по амортизации 7490 01 Расходы по амортизации основных средств и активов в форме права пользования 7490 02 Расходы по амортизации капитальных затрат по активам в форме права пользования 7490 03 Расходы по амортизации инвестиций в недвижимость 7490 04 Расходы по амортизации разведочных и оценочных активов 7490 05 Расходы по амортизации прочих нематериальных активов 7500 Расходы, связанные с прекращаемой деятельностью 7510 Расходы, связанные с прекращаемой деятельностью 7600 Доля в убытке организаций, учитываемых методом долевого участия 7610 Доля в убытке ассоциированных организаций 7620 Доля в убытке совместных организаций 7700 Расходы по корпоративному подоходному налогу 7710 Расходы по корпоративному подоходному налогу

Paragraph 8. Conditional and possible claims and obligations

8100 Claims accounts for guarantees 8120 Possible claims for accepted guarantees 8130 Contingent emergency contributions in accordance with the legislation of the Republic of Kazakhstan on guaranteeing insurance payments 8210 Contingent claims for loans provided 8220 Contingent claims for obtaining loans in the future 8300 Claims accounts for derivative financial instruments 8300 01 Contingent claims for the purchase of financial assets 8300 02 Contingent requirements for the purchase of financial futures 8300 03 Contingent requirements for the sale of financial futures 8300 04 Fixed interest rate swap 8300 05 Floating interest rate swap 8300 06 Purchased option transactions - call 8300 07 Purchased option transactions - put 8300 08 Sold option transactions put - contra account 8300 09 Sold call option transactions - contra account 8300 10 Purchased future consideration agreement - contra account 8300 11 Implemented future consideration agreement 8300 12 Contingent claims on other derivative financial instruments 8400 Guarantee liability accounts 8420 Possible reduction of claims on accepted guarantees 8430 Contingent liabilities under the law of the Republic of Kazakhstan on guaranteeing insurance payments 8500 Obligation accounts for the provision (receipt) of loans in the future 8510 Contingent obligations for the provision of loans in the future 8520 Contingent obligations for received loans 8600 Liability accounts for derivative financial instruments 8600 01 Contingent obligations for the sale of financial assets 8600 02 Contingent obligations for the purchase of financial futures 8600 03 Contingent obligations to sell financial futures 8600 04 Floating interest rate swap 8600 05 Fixed interest rate swap 8600 06 Purchased call option transactions - contra account 8600 07 Purchased put option transactions - contra account 8600 08 Sold put option transactions 8600 09 Sold call option transactions 8600 10 Purchased future consideration agreement 8600 11 Realized future consideration agreement - contra account 8600 12 Contingent liabilities on other derivative financial instruments

Paragraph 9. Accounts of the memorandum

Footnote: Footnote. Paragraph 9 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

8700 Memorandum accounts - assets 8710 Machinery, equipment, vehicles and other vehicles leased 8720 Fixed assets sold on an installment plan 8740 Documents and valuables sent for collection 8750 Property transferred as security (collateral) for obligations 8760 Shares (participation interests) transferred in trust to the originator 8770 01 Account for clients' funds under Islamic insurance contracts 8780 01 Expenses in the form of a loss component of cash flow obligations under Islamic insurance contracts 8780 02 Insurance expenses in the form of a loss component for Islamic insurance organizations 8780 03 Insurance expenses in the form of a risk adjustment for non-financial risk for Islamic insurance organizations 8780 04 Acquisition expenses for Islamic insurance organizations 8780 05 Expenses associated with insurance activities under Islamic insurance contracts 8780 06 Insurance expenses for payment 8780 07 Financial expenses for Islamic insurance 8780 08 Financial income for Islamic insurance 8790 04 Commission expenses for managing the Islamic insurance fund 8800 Memorandum accounts - liabilities 8810 Machinery, equipment, vehicles and other vehicles accepted for rent 8830 Property accepted as security (collateral) for client obligations 8840 01 Cash flow obligations under Islamic insurance contracts 8840 02 Risk adjustment for non-financial risk for Islamic insurance organizations 8840 03 Loss component (for cash flow obligations under Islamic insurance contracts) 8840 04 Loss component (risk adjusted for non-financial risk for Islamic insurance organizations) 8840 05 Liabilities for acquisition cash flows related to the group of Islamic insurance contracts 8840 06 Liabilities for other cash flows related to the group of Islamic insurance contracts 8840 07 Liabilities for incurred losses for Islamic insurance organizations 8840 08 Insurance premiums under Islamic insurance contracts 8840 09 Risk adjustment for non-financial risk for losses incurred for Islamic insurance organizations 8850 01 Best estimate of expected cash flows for Islamic insurance organizations 8850 02 Margin under Islamic insurance contracts 8850 04 Loss component (based on best estimate of expected cash flows) for Islamic insurance organizations 8850 06 Insurance premiums on Islamic insurance contracts 8850 07 Best estimate of expected cash flows on a reinsurance asset for Islamic insurance organizations 8850 08 Margin on Islamic reinsurance contracts held 8850 09 Reinsurance asset on a risk adjustment for non-financial risk for Islamic insurance organizations 8850 10 Best estimate of expected cash flows on a reinsurance asset on incurred insurance losses for Islamic insurance organizations 8850 11 Risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses for Islamic insurance organizations 8860 01 Reserve for revaluation of loans accounted for at fair value through other comprehensive income for Islamic insurance organizations 8860 02 Valuation reserves (provisions) for expected and existing credit losses on securities securities accounted for at fair value through other comprehensive income for Islamic insurance organizations 8860 03 Estimated reserves (provisions) for expected and actual credit losses on loans accounted for at fair value through other comprehensive income for Islamic insurance organizations 8870 01 Income from the restoration (cancellation) of reserves (provisions) for impairment of acquisition cash flows for Islamic insurance organizations 8870 02 Adjustment of expenses for the loss component for Islamic insurance organizations 8870 03 Income from reducing the risk adjustment for non-financial risk for Islamic insurance organizations 8870 04 Income from amortization of margin on Islamic insurance contracts 8870 05 Insurance revenue (income from Islamic insurance) 8900 Memorandum accounts - other 8920 Credit lines, opened by foreign states and foreign banks 8930 Miscellaneous valuables and documents 8940 Miscellaneous valuables and documents sent and issued for reporting 8950 Refined precious metals in storage 8960 Shares and other securities in storage 8970 Depo account

Paragraph 10. Client assets under investment management

Footnote: Footnote. Chapter 2 is supplemented by paragraph 10 in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 27, 2018 No. 185 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication); as amended by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication).

1800 Assets 1800 01 Money 1800 02 Refined precious metals 1800 03 Securities 1800 04 Placed deposits 1800 05 Investments in capital 1800 06 Intangible assets 1800 07 Fixed assets 1800 08 Other assets 1800 09 Accounts receipts 1800 10 Dividends 1800 11 Remuneration 1800 12 Other claims 1800 13 Claims for transactions with derivative financial instruments 1800 14 Reverse repurchase transactions with securities 1810 Capital 1810 01 Capital 1820 Liabilities 1820 01 Accounts payable 1820 02 Other liabilities 1820 03 Liabilities on transactions with derivative financial instruments 1820 04 REPO transactions with securities 1830 Income 1830 01 Receipt of assets from the client 1830 02 Income in the form of remuneration (dividends) 1830 03 Income from purchases and sales 1830 04 Income from revaluation of assets at fair value 1830 05 Income from exchange rate differences 1830 08 Other income 1830 09 Income from revaluation of transactions with derivative financial instruments 1840 Expenses 1840 01 Seizure of client assets 1840 02 Expenses on payment of commissions 1840 03 Expenses from purchase and sale 1840 04 Expenses from revaluation of assets at fair value 1840 05 Expenses on exchange rate differences 1840 08 Other expenses 1840 09 Expenses from revaluation of transactions with derivative financial instruments

Chapter 3. Description of accounts

Paragraph 1. Balance sheet accounts

Footnote: Footnote. Paragraph 1 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication); dated 09/17/2022 No. 82 (shall be enforced from 01/01/2023); dated 12/19/2022 No. 122 (shall be enforced from 01/01/2023); dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication); dated 12/24/2025 No. 105 (shall be enforced from 01/01/2026).

1010 "Cash on hand" (active).

Purpose: accounting for amounts of money in national and foreign currencies at the organization’s cash desk.

The debit of the account records the amount of cash in national and foreign currencies received at the organization's cash desk.

According to the credit of the account, amounts of cash in national and foreign currencies are written off from the organization's cash desk.

1020 "Cash in transit" (active).

Purpose: accounting for amounts of money in national and foreign currencies in transit.

The debit of the account records the amount of money in transit.

On the account credit, amounts of money are written off after receiving confirmation from the recipient that cash has been received and the money has been credited to the organization’s bank account.

1030 "Cash on current accounts" (active).

Purpose: accounting for amounts of money in national and foreign currencies located in the current accounts of the organization.

The debit of the account records the amount of money in the organization's current account.

According to the credit of the account, amounts of money are written off from the current account of the organization when they are used for their intended purpose.

1060 01 "Other cash" (active).

Purpose: accounting for amounts of other funds in national and foreign currencies not accounted for on balance sheet accounts No. 1010, 1020 and 1030.

The debit of the account records the amount of money that is temporary and random in nature, which at the time of occurrence is not posted to other balance sheet accounts.

The amount of money when written off is posted to the account credit.

1071 “Electronic money issued by the National Bank of the Republic of Kazakhstan” (active).

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

The debit of the account records the amounts of electronic money issued by the National Bank of the Republic of Kazakhstan.

The account credit is used to write off amounts of electronic money issued by the National Bank of the Republic of Kazakhstan.

1072 "Electronic money issued by banks and the National Postal Operator" (active).

Purpose of the account: Accounting for amounts of electronic money issued by banks and the National Postal Operator.

The debit of the account records the amounts of electronic money issued by banks and the National Postal Operator.

The account credit is used to write off amounts of electronic money issued by banks and the National Postal Operator.

1110 21 "Short-term loans provided to customers" (active).

Purpose: recording the amounts of loans provided to customers with a repayment period of up to one year.

The debit of the account records the amount of the short-term loan provided to the client.

The account credit records the write-off of short-term loan amounts when the client repays it or the payment is late.

1110 22 “Overdue debt of clients on loans provided” (active).

Purpose: accounting for amounts of overdue debt on loans provided to the client.

The debit of the account records the amount of overdue debt on the loan provided to the client.

On the credit account, the amount of overdue debt on the loan provided is written off when it is repaid by the client or written off from the organization’s balance sheet.

1110 23 “Discount on short-term loans provided” (contractual).

Purpose: accounting for discount amounts in the form of an excess of the repaid loan amount over the amount of the actual short-term loan provided (taking into account transaction costs), adjustment amounts associated with the recognition of interest income using the effective interest rate method, adjustment amounts associated with the provision of a short-term loan at a non-market interest rate.

In the credit of the account, the amount of the discount is recorded in the form of the excess of the repaid loan amount over the amount of the actual short-term loan provided, the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the provision of a short-term loan at a non-market interest rate.

The debit of the account records the amount of depreciation and (or) write-off of the discount on the short-term loan provided.

1110 24 "Premium on short-term loans provided" (active).

Purpose: accounting for the excess of the amount of the actually granted short-term loan (taking into account transaction costs) over the repayable loan amount (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

The debit of the account records the amount of the excess of the amount of the actually granted short-term loan (taking into account transaction costs) over the repaid loan amount (premium), the amount of the adjustment associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and (or) write-off of the premium on the short-term loan provided.

1120 01 "Short-term financial assets accounted for at fair value, changes in which are reflected in profit or loss" (active).

Purpose: accounting for the nominal value of short-term financial assets carried at fair value, changes in which are recognized in profit or loss.

The debit of the account records the nominal value of a short-term financial asset accounted for at fair value, changes in which are recognized in profit or loss.

In the credit of the account, the nominal value of a short-term financial asset is written off upon its sale, transfer to another category, or late payment.

1120 02 “Discount on acquired short-term financial assets accounted for at fair value, changes in which are reflected in profit or loss” (contractual).

Purpose: accounting for the excess of the nominal value of short-term financial assets accounted for at fair value through profit or loss over the cost of their acquisition (discount), the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the acquisition of short-term financial assets at a non-market rate.

The credit of the account includes the amount of excess of the nominal value of a short-term financial asset accounted for at fair value through profit or loss over its acquisition cost (discount), the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the acquisition of a short-term financial asset at a non-market rate.

The debit of the account records the amount of depreciation and (or) write-off of discount on a short-term financial asset accounted for at fair value, changes in which are recognized in profit or loss.

1120 03 “Premium on acquired short-term financial assets accounted for at fair value, changes in which are reflected in profit or loss” (active).

Purpose: accounting for the excess of the acquisition cost of short-term financial assets accounted for at fair value through profit or loss over their nominal value (premium), adjustment amounts associated with the recognition of interest income using the effective interest method.

The debit of the account records the excess of the acquisition cost of a short-term financial asset accounted for at fair value through profit or loss over its nominal value (premium), the amount of adjustments associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and/or write-off of premiums on an acquired short-term financial asset accounted for at fair value through profit or loss.

1120 04 “Positive adjustment to the fair value of short-term financial assets recorded at fair value, changes in which are recognized in profit or loss” (active).

Purpose: accounting for positive adjustments to the fair value of short-term financial assets carried at fair value through profit or loss.

The debit of the account records the amount of positive adjustment to the fair value of a short-term financial asset accounted for at fair value through profit or loss.

A positive adjustment to the fair value of a short-term financial asset carried at fair value through profit or loss is written off to the credit of the account.

1120 05 “Negative adjustment to the fair value of short-term financial assets recorded at fair value, changes in which are reflected in profit or loss” (contractual).

Purpose: accounting for the amount of negative adjustment to the fair value of short-term financial assets recorded at fair value through profit or loss.

The amount of the negative adjustment to the fair value of a short-term financial asset carried at fair value through profit or loss is posted to the credit of the account.

The debit of the account records the write-off of the amounts of negative adjustment to the fair value of a short-term financial asset accounted for at fair value, changes in which are recognized in profit or loss.

1130 01 "Short-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the nominal value of short-term financial assets acquired by an organization and accounted for at amortized cost.

The debit of the account records the nominal value of a short-term financial asset acquired by the organization and accounted for at amortized cost.

According to the credit of the account, the nominal value of a short-term financial asset acquired by the organization is written off upon its repayment, transfer to another category, as well as late payment.

1130 02 “Discount on acquired short-term financial assets accounted for at amortized cost” (contractual).

Purpose: accounting for the excess of the nominal value of short-term financial assets accounted for at amortized cost over the cost of their acquisition (discount), the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the acquisition of financial assets at a non-market rate.

In the credit of the account, the amount of the excess of the nominal value of a short-term financial asset accounted for at amortized cost over the cost of its acquisition (discount), the amount of the adjustment associated with the recognition of interest income using the effective interest method, the amount of the adjustment associated with the acquisition of financial assets at a non-market rate are recorded.

The debit of the account records the amount of depreciation and (or) write-off of the discount on an acquired short-term financial asset accounted for at amortized cost.

1130 03 "Premium on acquired short-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the excess of the acquisition cost of short-term financial assets accounted for at amortized cost over their nominal value (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

The debit of the account records the amount of the excess of the acquisition cost of a short-term financial asset accounted for at amortized cost over its nominal value (premium), the amount of adjustments associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and (or) write-off of the premium on the acquired short-term financial asset accounted for at amortized cost.

1140 01 "Short-term financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the nominal value of short-term financial assets accounted for at fair value through other comprehensive income.

The debit of the account records the nominal value of short-term financial assets accounted for at fair value through other comprehensive income.

In the credit of the account, the nominal value of short-term financial assets accounted for at fair value through other comprehensive income is written off upon its sale, transfer to another category of financial assets, or overdue payment.

1140 02 “Discount on acquired financial assets accounted for at fair value through other comprehensive income” (contractual).

Purpose: accounting for the excess of the nominal value of acquired financial assets accounted for at fair value through other comprehensive income over the cost of their acquisition (discount), the amounts of adjustments associated with the recognition of interest income using the effective interest method, the amounts of adjustments associated with the acquisition of financial assets at a non-market rate.

In the credit of the account, the amount of the excess of the nominal value of financial assets accounted for at fair value through other comprehensive income over the cost of its acquisition (discount), the amount of the adjustment associated with the recognition of interest income using the effective interest method, the amount of the adjustment associated with the acquisition of financial assets at a non-market rate are recorded.

The debit of the account records the amount of depreciation and (or) write-off of discount on acquired financial assets accounted for at fair value through other comprehensive income.

1140 03 "Premium on acquired financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the excess of the acquisition cost of financial assets accounted for at fair value through other comprehensive income over their nominal value (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

The debit of the account records the amount of the excess of the acquisition cost of financial assets accounted for at fair value through other comprehensive income over its nominal value (premium), the amount of adjustments associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and/or write-off of premiums on acquired financial assets accounted for at fair value through other comprehensive income.

1140 04 “Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income” (active).

Purpose: accounting for the amounts of positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income.

The debit of the account records the amount of positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income.

To the credit of the account, the amounts of positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income are written off.

1140 05 “Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income” (contractual).

Purpose: accounting for amounts of negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income.

The amount of the negative adjustment to the fair value of financial assets carried at fair value through other comprehensive income is posted to the credit of the account.

The debit of the account records the write-off of the amounts of negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income.

1150 01 “Reverse REPO operations with securities” (active).

Purpose: recording the amounts of claims under reverse repo transactions with securities received as collateral on the date of opening the transaction with an obligation to return the securities to the seller at an agreed price in the future.

The debit of the account records the amount of requirements for the reverse repo transaction with securities as of the date of opening the operation.

On the account credit, the amounts of claims under the reverse repo transaction are written off when the transaction is closed or canceled.

1150 02 “Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, for one night” (active).

Purpose: recording the amounts of deposits placed in second-tier banks and organizations carrying out certain types of banking operations before the start of the working day following the day the deposit was placed.

The debit of the account records the amount of the deposit placed with a second-tier bank or an organization carrying out certain types of banking operations for one night.

The account credit is used to write off the amount of the deposit placed when it is returned to the organization or payment is late.

1150 03 “Short-term demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: accounting for amounts of demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of a demand deposit placed with a second-tier bank or an organization carrying out certain types of banking operations.

The account credit is used to write off the amounts of the deposit placed when it is returned to the organization or payment is late.

1150 04 “Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: recording the amounts of deposits placed in second-tier banks and organizations carrying out certain types of banking operations with a maturity of up to one year.

The debit of the account records the amount of short-term deposit placed with a second-tier bank or an organization carrying out certain types of banking operations.

On the account credit, the amounts of the placed short-term deposit are written off when it is returned to the organization or payment is late.

1150 05 “Short-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: accounting for the amounts of conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of the conditional deposit placed with a second-tier bank or an organization carrying out certain types of banking operations.

On the account credit, the amounts of the placed conditional deposit are written off when it is returned to the organization or payment is late.

1150 06 “Short-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations (up to one year)” (active).

Purpose: accounting for the amounts of short-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations for a period of up to one year.

The debit of the account records the amount of a short-term savings deposit placed in a second-tier bank or an organization carrying out certain types of banking operations.

In the credit of the account, the amounts of the placed short-term savings deposit are written off.

1150 09 "Refined precious metals placed on metal accounts" (active).

Purpose: accounting for the cost of refined precious metals placed on the metal accounts of the organization.

The debit of the account records the cost of refined precious metals placed on the organization's metal account.

According to the credit of the account, the cost of refined precious metals placed on the organization's metal account is written off upon their return.

1150 10 “Overdue debt on other short-term financial investments” (active).

Purpose: accounting for amounts of overdue debt on other short-term financial investments.

The debit of the account records the amount of overdue debt on other short-term financial investments.

In the credit of the account, amounts of overdue debt on other short-term financial investments are written off.

1150 11 "Discount on placed short-term deposits" (contractual).

Purpose: accounting for the excess of the amount of money returned on short-term deposits placed over the amount of money actually placed on deposits (discount).

The account credit records the excess of the amount of money being returned on the short-term deposit placed over the amount of money actually placed on the deposit (discount).

The debit of the account records the amount of amortization of the discount on the short-term deposit placed in correspondence with balance sheet account No. 6110 05.

1150 12 "Premium on placed short-term deposits" (active).

Purpose: accounting for the excess of the amount of money actually placed on short-term placed deposits (taking into account transaction costs) over the returned amount of money on deposits (premium).

The debit of the account records the excess of the amount of money actually placed on short-term deposits (including transaction costs) over the amount of money returned on the deposit (premium).

The credit of the account records the amount of premium depreciation on short-term deposits placed in correspondence with balance sheet account No. 7310 10.

1160 "Overdue securities" (active).

Purpose: accounting for amounts of overdue debt on securities acquired by the organization.

The debit of the account records the amount of overdue debt on securities acquired by the organization.

On the account credit, the amounts of overdue debt on purchased securities are written off when they are repaid by the issuers (payment by the counterparty) or written off from the organization’s balance sheet.

1210 "Short-term receivables from buyers and customers" (active).

Purpose: recording the amounts of the organization’s claims to buyers and customers according to primary documents presented for payment for shipped finished products (goods), work performed and services rendered.

The debit of the account records the amount of the organization's claims to the buyer or customer based on the primary documents presented for payment for shipped finished products (goods), work performed and services rendered.

According to the credit of the account, the amounts of the buyer's or customer's receivables are written off when they repay this debt or write it off from the organization's balance sheet.

1220 "Short-term receivables of subsidiaries" (active).

Purpose: accounting for the amounts of short-term receivables of a subsidiary to the organization for work performed and services provided.

The debit of the account records the amount of short-term receivables of the subsidiary.

According to the credit of the account, the amounts of short-term receivables of the subsidiary are written off when they are repaid or written off from the organization’s balance sheet.

1230 "Short-term receivables of associated and joint organizations" (active).

Purpose: accounting for the amounts of short-term receivables of the organization to associated and joint organizations.

The debit of the account records the amount of short-term receivables of an associated or joint organization.

According to the credit of the account, the amounts of short-term receivables of an associated or joint organization are written off when they are repaid or written off from the organization’s balance sheet.

1240 "Short-term accounts receivable of branches and structural divisions" (active).

Purpose: accounting for the amounts of short-term claims of the organization to the branches and structural divisions of the organization.

The debit of the account records the amount of short-term receivables of a branch or structural unit of the organization.

According to the credit of the account, the amounts of short-term receivables of a branch or structural unit of the organization are written off when they are repaid or written off from the organization’s balance sheet.

1250 "Short-term receivables from employees" (active).

Purpose: recording the amounts of short-term receivables of employees for advance payments paid by the organization to its employees for wages (services), travel and other expenses issued as an account for money for the acquisition of assets, as well as the amounts of claims for compensation for material damage (shortage, theft, damage and others) caused to the organization by employees.

The debit of the account records the amount of the employee's short-term receivables to the organization.

According to the credit of the account, the amounts of the employee's short-term receivables to the organization are written off as they are repaid or written off from the organization's balance sheet.

1260 "Short-term lease receivables" (active).

Purpose: accounting for amounts of short-term receivables under operating leases provided to customers.

The debit of the account records the amount of short-term receivables for operating leases provided to the client.

In the credit of the account, the amounts of short-term receivables for the lease provided are written off when the client repays it or there is a delay in payment.

1270 01 “Accrued income in the form of interest on purchased securities” (active).

Purpose: accounting for the amounts of accrued income in the form of remuneration (coupon) on securities acquired by the organization.

The debit of the account records the amount of accrued income in the form of remuneration (coupon) on securities acquired by the organization.

In the credit of the account, the amounts of accrued income in the form of remuneration (coupon) on purchased securities are written off upon receipt of income.

1270 02 “Accrued income in the form of remuneration on reverse repo transactions with securities” (active).

Purpose: accounting for the amounts of accrued income in the form of remuneration for reverse repo transactions with securities received as collateral on the date of opening the transaction with an obligation in the future to return the securities to the seller at an agreed price.

The debit of the account records the amount of accrued income in the form of remuneration for the reverse repo transaction with securities as of the date of opening the transaction.

In the credit of the account, the amounts of accrued income in the form of remuneration for the reverse repo transaction with securities are written off when they are paid for or the transaction is cancelled.

1270 03 “Accrued income on investments in subsidiaries, joint ventures and associated organizations” (active).

Purpose: accounting for amounts of accrued income on investments in subsidiaries, joint ventures and associated organizations.

The debit of the account records the amount of accrued income on investments in subsidiaries, joint ventures and associated organizations.

In the credit of the account, the amounts of accrued income on investments in subsidiaries, joint ventures and associated organizations are written off when they are paid or overdue.

1270 04 “Remuneration accrued by previous holders on securities” (active).

Purpose: accounting for the amounts of remuneration accrued by previous holders of securities before their purchase by the organization.

The debit of the account records the amount of remuneration accrued by the previous holder for the securities before their purchase by the organization.

In the credit of the account, the amounts of accrued interest accrued by the previous holder for securities upon their receipt are written off.

1270 21 “Accrued income in the form of remuneration on current accounts” (active).

Purpose: accounting for the amounts of accrued income of the organization on current accounts of clients relating to the present period, the receipt of which is expected in the future.

The debit of the account records the amount of accrued income on the client's current account.

According to the account credit, the amounts of accrued income on the client's current account are written off when they are paid or late in payment.

1270 22 “Accrued income in the form of remuneration on demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: accounting for the amounts of accrued income of the organization in the form of remuneration on demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of accrued income in the form of remuneration on a demand deposit placed with a second-tier bank or an organization carrying out certain types of banking operations.

On the account credit, the amounts of accrued income in the form of remuneration on a placed demand deposit are written off when they are paid by a second-tier bank or an organization carrying out certain types of banking operations, or in case of late payment.

1270 23 “Accrued income in the form of remuneration on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: accounting for the amounts of accrued income of the organization in the form of remuneration on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of accrued income in the form of remuneration on a time deposit placed with a second-tier bank or an organization carrying out certain types of banking operations.

On the credit of the account, the amounts of accrued income in the form of remuneration on the placed time deposit are written off when they are paid by a second-tier bank or an organization carrying out certain types of banking operations, or in case of late payment.

1270 24 “Accrued income in the form of remuneration on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: accounting for the amounts of accrued income of the organization in the form of remuneration on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of accrued income in the form of remuneration on a conditional deposit placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the credit of the account, the amounts of accrued income in the form of remuneration on the placed conditional deposit are written off when they are paid by the bank or there is a delay in payment.

1270 25 “Accrued income in the form of interest on loans provided to clients” (active).

Purpose: accounting for the amount of accrued income of the organization in the form of remuneration for loans provided to clients.

The debit of the account records the amount of accrued income in the form of remuneration on a loan provided to the client.

In the credit of the account, the amounts of accrued income in the form of remuneration on the loan provided are written off when they are paid by the client or there is a delay in payment.

1270 26 “Accrued income in the form of remuneration on finance leases provided to clients” (active).

Purpose: accounting for the amounts of accrued income of the organization in the form of remuneration for financial leases provided to clients.

The debit of the account records the amount of accrued income in the form of remuneration for the financial lease provided to the client.

In the credit of the account, the amounts of accrued income in the form of remuneration for the provided financial lease are written off when they are paid by the client or there is a delay in payment.

1270 28 “Other accrued income in the form of remuneration” (active).

Purpose: accounting for the amounts of other accrued income of the organization in the form of remuneration.

The debit of the account records the amount of other accrued income in the form of remuneration.

On the credit of the account, the amounts of other accrued income in the form of remuneration are written off when they are paid by the client or there is a delay in payment.

1270 29 “Overdue income in the form of remuneration” (active).

Purpose: accounting for amounts of overdue income of the organization in the form of remuneration.

The debit of the account records the amount of overdue income in the form of remuneration on balance sheet accounts No. 1270 21 to 1270 28.

On the credit of the account, amounts of overdue income are written off in the form of remuneration when they are paid by the client or written off from the organization’s balance sheet.

1270 30 “Accrued income in the form of remuneration on savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (active).

Purpose: accounting for the amounts of accrued income of the organization in the form of remuneration on savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of accrued income in the form of remuneration on a savings deposit placed in a second-tier bank or an organization carrying out certain types of banking operations.

On the credit of the account, the amounts of accrued income in the form of remuneration on the placed savings deposit are written off when they are paid or when payment is late by a second-tier bank or an organization carrying out certain types of banking operations.

1270 91 “Accrued income from renting out property” (active).

Purpose: accounting for the amounts of accrued income from the rental of property.

The debit of the account records the amount of accrued income from the rental of property.

In the credit of the account, the amounts of accrued income from the rental of property are written off when they are paid or there is a delay in payment.

1280 01 "Financial assets transferred to trust management" (active).

Purpose: accounting for amounts of money, the cost of refined precious metals and securities transferred by the organization to trust management.

The debit of the account records the amount of money, the cost of refined precious metals and securities transferred to trust management.

On the account credit, sums of money, the cost of refined precious metals and securities transferred into trust management are written off when they are returned to the organization or written off from the organization’s balance sheet.

1280 02 "Requirements for a futures transaction" (active).

Purpose: recording the amounts of claims arising as a result of a futures transaction.

The debit of the account records the amounts of claims arising as a result of a futures transaction, as well as the amounts of positive revaluation.

On the account credit, the amounts of claims that have arisen are written off when they are paid by the client or written off from the balance sheet, as well as the amount of negative revaluation.

1280 03 "Requirements for a forward transaction" (active).

Purpose: recording the amounts of claims arising as a result of a forward transaction.

The debit of the account records the amounts of claims arising as a result of the forward transaction, as well as the amounts of positive revaluation.

On the account credit, the amounts of claims that have arisen are written off when they are paid by the client or written off from the balance sheet, as well as the amount of negative revaluation.

1280 04 "Option transaction requirements" (active).

Purpose: recording the amounts of claims arising as a result of an option transaction.

The debit of the account records the amounts of claims arising as a result of the option transaction, as well as the amounts of positive revaluation.

On the account credit, the amounts of claims that have arisen are written off when they are paid by the client or written off from the balance sheet, as well as the amount of negative revaluation.

1280 05 "Requirements for a spot transaction" (active).

Purpose: recording the amounts of claims arising as a result of a spot transaction.

The debit of the account records the amounts of claims arising as a result of a spot transaction, as well as the amounts of positive revaluation.

In the credit of the account, the amounts of claims that have arisen are written off when they are paid by the counterparty or the spot transaction is canceled, as well as the amount of negative revaluation.

1280 06 "Requirements for a swap transaction" (active).

Purpose: recording the amounts of claims arising as a result of a swap transaction.

The debit of the account records the amounts of claims arising as a result of the swap transaction, as well as the amounts of positive revaluation.

In the credit of the account, the amounts of claims that have arisen are written off when they are paid by the counterparty or the swap transaction is canceled, as well as the amount of negative revaluation.

1280 07 “Requirements for transactions with other derivative financial instruments” (active).

Purpose: accounting for amounts of claims arising as a result of transactions with other derivative financial instruments.

The debit of the account records the amounts of claims arising as a result of transactions with other derivative financial instruments, as well as the amounts of positive revaluation.

In the credit of the account, the amounts of claims that have arisen are written off when they are paid by the counterparty or the cancellation of transactions with other derivative financial instruments, as well as the amount of negative revaluation.

1280 08 “Bills received” (active).

Purpose: accounting for the value of bills received by the organization as security for the debt of buyers and customers for shipped finished products (goods), work performed and services rendered.

The debit of the account records the value of bills received by the organization.

In the credit of the account, the value of bills received is written off when they are paid by the buyer or customer or endorsed.

1280 09 “Accrued penalty (fine, penalty)” (active).

Purpose: accounting for the amount of accrued penalties (fine, penalty).

The debit of the account records the amount of the accrued penalty (fine, penalty).

On the account credit, the amount of the accrued penalty (fine, penalty) is written off when it is received or written off from the organization’s balance sheet.

1280 10 "Other accounts receivable" (active).

Purpose: accounting for amounts of receivables for economic and other activities, as well as those of a temporary and accidental nature; amounts of receivables of unknown purpose, which at the time of occurrence cannot be posted to other balance sheet accounts.

The debit of the account records the amount of receivables for economic and other activities, as well as those of a temporary and accidental nature; amounts of receivables of unknown purpose, which at the time of occurrence cannot be posted to other balance sheet accounts.

The credit of the account records the amounts of other receivables when repaid or written off from the organization's balance sheet.

1280 21 "Financial lease" (active).

Purpose: accounting for the cost of finance leases in accordance with International Financial Reporting Standards (IFRS) 16 “Lease”.

In the debit of the account, the rental value is recognized and adjusted in accordance with International Financial Reporting Standards (IFRS) 16 “Lease”.

To the credit of the account, the cost of rent is written off in accordance with International Financial Reporting Standards (IFRS) 16 “Rent”.

1280 22 “Overdue debt of clients under finance lease” (active).

Purpose: accounting for amounts of overdue debt from clients under financial leases provided to clients.

The debit of the account records the amount of overdue financial lease debt provided to the client.

In the credit of the account, the amount of overdue debt under the provided financial lease is written off when it is repaid by the client or written off from the organization’s balance sheet.

1280 31 "Asset under insurance (reinsurance) contracts."

Purpose: accounting for the amounts of short-term assets under insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general valuation model.

The debit of the account records the amount of short-term assets under insurance (reinsurance) contracts, valued based on the premium distribution approach and the general valuation model.

On the credit of the account, the amounts of short-term assets under insurance (reinsurance) contracts are written off, assessed on the basis of the premium distribution approach and according to the general valuation model.

1280 32 "Asset under held reinsurance contracts."

Purpose: accounting for the amounts of short-term assets under held reinsurance contracts, valued based on the premium distribution approach.

The debit of the account records the amount of short-term assets under held reinsurance contracts, valued based on the premium distribution approach.

To the credit of the account, the amounts of short-term assets under held reinsurance contracts are written off, assessed on the basis of the premium distribution approach.

1280 41 "Insurance premiums receivable from policyholders" (active).

Purpose: accounting for the amounts of insurance premiums to be received by insurance organizations from policyholders.

The debit of the account records the amount of insurance premiums to be received by the insurance organization from the policyholder.

In the credit of the account, the amounts of insurance premiums are written off when they are paid or the policyholder is late in payment.

1280 42 "Insurance premiums receivable from reinsurers" (active).

Purpose: accounting for the amounts of insurance premiums to be received by reinsurance organizations from reinsurers.

The debit of the account records the amount of insurance premiums to be received by the reinsurance organization from the reinsurer.

In the credit of the account, the amounts of insurance premiums are written off when they are paid or the reinsured is late in paying.

1280 43 "Insurance premiums receivable from intermediaries" (active).

Purpose: accounting for the amounts of insurance premiums to be received by insurance (reinsurance) organizations from intermediaries.

The debit of the account records the amount of insurance premiums to be received by the insurance (reinsurance) organization from the intermediary.

In the credit of the account, the amounts of insurance premiums are written off when they are paid or when payment is late by the intermediary.

1280 44 "Requirements for the person responsible for the harm caused" (active).

Purpose: accounting for the amounts of claims for compensation of losses (subrogation) and (or) insurance compensation under a recourse claim against the person responsible for the harm caused.

The debit of the account records the amount of claims for compensation of losses (subrogation) and (or) insurance compensation for a recourse claim against the person responsible for the harm caused.

On the credit of the account, the amounts of claims for compensation of losses (subrogation) and (or) insurance compensation under a recourse claim are written off when they are paid or there is a delay in payment by the person responsible for the damage caused.

1280 45 "Requirements for insurers" (active).

Purpose: recording the amounts of claims to be received by insurance brokers from insurance organizations.

The debit of the account records the amount of claims to be received by the insurance broker from the insurance organization.

On the credit of the account, the amounts of claims are written off when they are paid or the insurance company is late in payment.

1280 46 "Requirements for reinsurers" (active).

Purpose: recording the amounts of claims to be received from reinsurance organizations.

The debit of the account records the amount of claims to be received from the reinsurance organization.

In the credit of the account, the amounts of claims are written off when they are paid or the reinsurance organization is late in payment.

1280 53 “Other receivables related to insurance (reinsurance) activities” (active).

Purpose: accounting for amounts of other receivables related to insurance (reinsurance) activities.

The debit of the account records the amount of other receivables related to insurance (reinsurance) activities.

On the credit of the account, amounts of other receivables related to insurance (reinsurance) activities are written off when repaid or written off from the organization’s balance sheet.

1280 54 “Requirement to the responsible insurer for direct settlement” (active).

Purpose: recording the amounts of claims of the direct insurer to the responsible insurer for reimbursement of payments under direct settlement.

The debit of the account accrues the amount of claims of the direct insurer to the responsible insurer for direct settlement.

On the account credit, the amounts of claims against the responsible insurer for direct settlement are written off as they are repaid or written off from the organization’s balance sheet.

1280 55 "Insurance premiums receivable under accepted Islamic insurance contracts"

Purpose: accounting for the amounts of insurance premiums receivable under accepted Islamic insurance contracts.

The debit of the account records the amount of insurance premiums receivable under accepted Islamic insurance contracts.

In the credit of the account, the amounts of insurance premiums are written off when they are paid or the policyholder is late in payment.

1280 56 "Claim of an Islamic insurance organization to an Islamic insurance fund for fund management"

Purpose: accounting for the organization's receivables for fund management arising under groups of Islamic insurance contracts.

The debit of the account reflects the organization's receivables for managing the fund arising under groups of Islamic insurance contracts.

The credit of the account reflects the write-off of receivables for fund management when they are repaid or written off from the organization’s balance sheet.

1280 57 "Requirement for an Islamic insurance organization due to insufficient funds of the Islamic insurance fund to fulfill obligations under Islamic insurance contracts"

Purpose: accounting for the amounts of claims to be received by an Islamic insurance fund from an Islamic insurance organization to fulfill obligations under contracts

The debit of the account records the amount of claims to be received by the Islamic insurance fund from the Islamic insurance organization to fulfill obligations under contracts.

On the credit of the account, the amounts of claims are written off when they are paid or the insurance company is late in payment.

1280 58 “Best estimate of expected cash flows for a reinsurance asset” (active).

Purpose: accounting for the present value of future cash flows for groups of reinsurance contracts.

The debit of the account reflects the present value of future cash flows for groups of reinsurance contracts, as well as its increase.

The credit of the account reflects a decrease or write-off of the present value of future cash flows for groups of reinsurance contracts.

1280 59 "Margin on reinsurance contracts" (active).

Purpose: accounting for the margin for services provided for in the contract for groups of reinsurance contracts.

The debit of the account reflects the margin for the services provided for in the contract for groups of reinsurance contracts.

The credit of the account reflects depreciation and (or) write-off of the margin for services provided for in the contract for groups of reinsurance contracts.

1280 61 “Reinsurance asset for risk adjustment for non-financial risk” (active).

Purpose: accounting for reinsurance assets based on risk adjustment for non-financial risk.

The debit of the account reflects the reinsurance asset based on the risk adjustment for non-financial risk.

The credit of the account reflects the reduction and (or) write-off of the reinsurance asset according to the risk adjustment for non-financial risk.

1280 62 "Best estimate of the expected cash flows of a reinsurance asset for incurred insurance losses."

Purpose: accounting for reinsurance assets for incurred insurance losses.

The debit of the account reflects the reinsurance asset for cash flows for incurred insurance losses.

The credit of the account reflects the reduction and (or) write-off of the reinsurance asset for cash flows for incurred insurance losses.

1280 63 “Risk adjustment for non-financial risk of the reinsurance asset for incurred insurance losses” (active).

Purpose: taking into account the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

The debit of the account reflects the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

The credit of the account reflects the reduction and (or) write-off of the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

1280 64 “Component of loss compensation of margin under reinsurance contracts” (active).

Purpose: accounting for the loss compensation component of the margin for services provided for in the contract for groups of reinsurance contracts.

The debit of the account reflects the component of compensation for the loss of the margin for the services provided for in the contract for groups of reinsurance contracts.

The credit of the account reflects the amortization and (or) write-off of the loss compensation component of the margin for services provided for in the contract for groups of reinsurance contracts.

1290 01 “Reserves (provisions) for accounts receivable” (contractual).

Purpose: accounting for the amounts of estimated reserves (provisions) for expected and existing credit losses on customer accounts receivable.

The credit of the account records the amount of estimated reserves (provisions) for expected and existing credit losses on the client's receivables.

In the debit of the account, the amounts of created valuation reserves (provisions) are written off.

1290 21 “Reserves (provisions) for loans provided to customers” (contractual).

Purpose: recording the amounts of estimated reserves (provisions) for expected and existing credit losses on loans provided to customers.

The credit of the account records the amount of estimated reserves (provisions) for expected and actual credit losses on loans provided to the client.

In the debit of the account, the amounts of created valuation reserves (provisions) are written off.

1290 22 “Reserves (provisions) for financial leases provided to clients” (contractual).

Purpose: accounting for the amounts of estimated reserves (provisions) for expected and existing credit losses under finance leases provided to clients.

The credit of the account records the amount of estimated reserves (provisions) for expected and actual credit losses under the finance lease provided to the client.

In the debit of the account, the amounts of created valuation reserves (provisions) are written off.

1290 23 “Reserves (provisions) for financial assets accounted for at amortized cost” (contractual).

Purpose: accounting for the amounts of valuation allowances (provisions) for expected and actual credit losses on financial assets accounted for at amortized cost.

The credit of the account records the amount of estimated reserves (provisions) for expected and actual credit losses on financial assets accounted for at amortized cost.

In the debit of the account, the amounts of created valuation reserves (provisions) are written off.

1290 24 “Reserves (provisions) for deposits placed in second-tier banks and organizations carrying out certain types of banking operations” (contractual).

Purpose: accounting for the amounts of estimated reserves (provisions) for expected and existing credit losses on deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The account credit records the amount of estimated reserves (provisions) for expected and existing credit losses on deposits placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the debit of the account, the amounts of created valuation reserves (provisions) are written off.

1290 25 “Reserves (provisions) to cover losses on current accounts placed with second-tier banks and organizations carrying out certain types of banking operations” (contractual).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on current accounts placed with second-tier banks and organizations carrying out certain types of banking operations.

The credit of the account records the amount of reserves (provisions) created to cover losses on current accounts placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the debit of the account, the amounts of created reserves (provisions) are written off.

1290 26 "Reserve (provision) for impairment of loans issued by Islamic insurance organizations"

Purpose: accounting for the amounts of reserves (provisions) for the impairment of loans issued by Islamic insurance organizations.

The credit of the account records the amount of estimated reserves (provisions) for the impairment of loans issued by Islamic insurance organizations.

In the debit of the account, the amounts of created reserves (provisions) are written off.

1290 42 “Reserves (provisions) for requirements for acquisition cash flows” (contractual).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on requirements for acquisition cash flows.

The credit of the account records the amount of created reserves (provisions) created to cover losses on claims for acquisition cash flows.

In the debit of the account, the amounts of created reserves (provisions) are written off when they are canceled or the amount of acquisition cash flows is written off from the organization’s balance sheet.

1310 "Raw materials and materials" (active).

Purpose: accounting for the cost of raw materials and basic materials (including construction materials) that are part of the manufactured product or are necessary components in its manufacture; auxiliary materials that are involved in the production process and are consumed for general, administrative and technical purposes, as well as in the sales process; the cost of agricultural products harvested for processing and others.

The debit of the account records the cost of purchasing raw materials and materials.

The credit of the account is used to write off the cost of raw materials and basic materials for production or other business purposes.

1320 "Finished products" (active).

Purpose: accounting of the cost of finished products.

The debit of the account records the actual cost of finished products.

In the credit of the account, the cost of finished products is written off as they are disposed of.

1330 "Products" (active).

Purpose: accounting for the cost of inventories acquired for the purpose of further sale.

The debit of the account records the cost of purchasing inventory.

In the credit of the account, the cost of inventories is written off as they are sold.

1340 "Work in progress" (active).

Purpose: accounting for the cost of work in progress.

The debit of the account records the cost of work in progress.

The value of work in progress is written off on the credit of the account upon completion of production, as well as in the case of write-off from the balance sheet.

1350 "Other inventories" (active).

Purpose: accounting for the cost of other inventories not accounted for on balance sheet accounts No. 1320, 1330 and 1340.

The debit of the account records the cost of other inventories.

In the credit of the account, the cost of other inventories is written off as they are disposed of.

1360 "Reserve for write-off of inventories" (contractual).

Purpose: accounting for the amounts of reserves associated with the creation of reserves to reduce the value of inventories due to damage or obsolescence.

The credit of the account records the amount of reserves created to reduce the value of inventories due to damage or obsolescence.

In the debit of the account, the amounts of created reserves are written off when they are canceled or the cost of inventories is written off from the organization’s balance sheet.

1370 "Refined precious metals" (active).

Purpose: accounting for the cost of refined precious metals.

The debit of the account records the cost of refined precious metals, as well as their positive revaluation.

In the credit of the account, the cost of refined precious metals is written off when they are removed from the balance sheet, as well as their negative revaluation.

1380 "Refined precious metals on the way" (active).

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

The debit of the account records the cost of refined precious metals in transit.

The value of refined precious metals is written off on the credit of the account after receipt from the recipient of confirmation of receipt of refined precious metals or an advance report.

1410 01 "Corporate income tax" (active).

Purpose: accounting for amounts of corporate income tax paid by an organization in advance, including tax withheld at the source of payment.

The debit of the account records the amount of corporate income tax paid by the organization in advance, including tax withheld at the source of payment.

In the credit of the account, the amounts of corporate income tax paid in advance, including tax withheld at the source of payment, are written off when they are balanced with balance sheet account No. 3110 01.

1420 “Value added tax recoverable” (active).

Purpose: accounting for amounts of value added tax subject to offset in accordance with the tax legislation of the Republic of Kazakhstan and transfer to suppliers and contractors for assets acquired, work accepted and services received.

The debit of the account records the amount of value added tax to be transferred to suppliers and contractors on assets acquired, work accepted and services received.

The amount of value added tax to be offset is posted to the credit of the account.

1430 01 "Social tax" (active).

Purpose: accounting for amounts of social tax paid that exceed the actual amount of the organization’s tax liability for social tax.

The debit of the account records the amount of social tax paid that exceeds the actual amount of the organization's tax liability for this tax.

In the credit of the account, amounts of paid social tax are written off that exceed the actual amount of the organization's tax liability for this tax, when they are balanced with balance sheet account No. 3150.

1430 02 "Land tax" (active).

Purpose: accounting for amounts of paid land tax that exceed the actual amount of the organization's tax liability for land tax.

The debit of the account records the amount of paid land tax that exceeds the actual amount of the organization's tax liability for this tax.

In the credit of the account, amounts of paid land tax are written off that exceed the actual amount of the organization's tax liability for this tax, when they are balanced with balance sheet account No. 3160.

1430 03 "Tax on vehicles" (active).

Purpose: accounting for amounts of paid vehicle tax that exceed the actual amount of the organization’s tax liability for vehicle tax.

The debit of the account records the amount of tax paid on vehicles that exceeds the actual amount of the organization's tax liability for this tax.

In the credit of the account, amounts of paid tax on vehicles that exceed the actual amount of the organization's tax liability for this tax are written off when they are balanced with balance sheet account No. 3170.

1430 04 "Property tax" (active).

Purpose: accounting for amounts of paid property tax that exceed the actual amount of the organization’s tax liability for property tax.

The debit of the account records the amount of property tax paid that exceeds the actual amount of the organization's tax liability for this tax.

In the credit of the account, amounts of paid property tax are written off that exceed the actual amount of the organization's tax liability for this tax, when they are balanced with balance sheet account No. 3180.

1430 05 “Other taxes and obligatory payments to the budget” (active).

Purpose: accounting for amounts of other taxes and obligatory payments to the budget paid by the organization in advance.

The debit of the account records the amount of other taxes and obligatory payments to the budget paid by the organization in advance.

In the credit of the account, amounts of other taxes and obligatory payments to the budget paid in advance are written off when they are balanced with balance sheet account No. 3190.

1430 06 "Mandatory social contributions" (active).

Purpose: accounting for the amounts of paid mandatory social contributions that exceed the actual amount of the organization’s obligations to the State Social Insurance Fund.

The debit of the account records the amount of paid social contributions that exceeds the actual amount of the organization's obligations to the State Social Insurance Fund.

In the credit of the account, the amounts of social contributions paid to the State Social Insurance Fund are written off when they are balanced with balance sheet account No. 3210.

1510 "Long-term assets intended for sale" (active).

Purpose: accounting for the value of long-term assets intended for sale.

The debit of the account records the value of long-term assets intended for sale and the amount of positive revaluation.

In the credit of the account, the value of long-term assets intended for sale is written off upon their sale or other disposal and the amount of negative revaluation.

1520 "Disposal group intended for sale" (active).

Purpose: accounting for the cost of disposal groups intended for sale.

The debit of the account records the cost of disposal groups intended for sale.

In the credit of the account, the cost of disposal groups intended for sale is written off upon their sale.

1610 01 "Short-term advances issued" (active).

Purpose: accounting for the cost of advances issued for the supply of assets, as well as for payment for products, services accepted from customers for partial readiness, during the reporting period, and other short-term advances issued.

The debit of the account records the amount of advances issued by the organization for the supply of assets, as well as for payment for products and services accepted from customers for partial readiness during the reporting period, and other short-term advances issued.

In the credit of the account, the amounts of advances issued upon receipt of assets and services are written off.

1610 02 "Settlements with brokers" (active).

Purpose: accounting for amounts of money paid in advance to brokers for services provided by them.

The debit of the account records the amount of money paid in advance to the broker for services provided by them.

The account credit is used to write off amounts of money previously paid in advance to brokers.

1610 03 "Other advances issued" (active).

Purpose: accounting for the amounts of other advances issued by the organization.

The debit of the account records the amount of other advances issued by the organization.

In the credit of the account, the amounts of other advances are written off in accordance with the accrual method.

1610 04 “Prepayment of interest on loans received” (active).

Purpose: accounting for the amounts of prepaid remuneration on loans received by the organization.

The debit of the account records the amount of prepaid interest on the loan received by the organization.

In the credit of the account, the amounts of prepaid interest on the loan received are written off in accordance with the accrual method.

1610 05 “Settlements with shareholders (for dividends)” (active).

Purpose: accounting for the amounts of prepaid dividends on the organization’s shares.

The debit of the account records the amount of prepaid dividends on the organization's shares.

In the credit of the account, the amounts of prepaid dividends on shares are written off at the close of the financial year in correspondence with balance sheet account No. 3030 or attributed to losses of the current year.

1620 01 "Insurance premiums paid to insurance organizations" (active).

Purpose: recording the amounts of insurance premiums paid to insurance organizations.

The debit of the account records the amount of insurance premiums paid to the insurance organization.

In the credit of the account, the amounts of paid insurance premiums are written off against actual expenses using the accrual method.

1620 02 "Rent" (active).

Purpose: accounting for the amounts of expenses incurred by the organization on rent for upcoming periods.

The debit of the account records the amount of expenses incurred by the organization on rent for the coming periods.

In the credit of the account, the amounts of expenses incurred by the organization for rent payments for future periods are written off using the accrual method.

1620 03 "Other deferred expenses" (active).

Purpose: accounting for amounts of other deferred expenses not accounted for on balance sheet accounts No. 1620 01, 1620 02 and 1620 04.

The debit of the account records the amount of other expenses of future periods.

In the credit of the account, amounts of other expenses of future periods are written off to actual expenses using the accrual method.

1620 04 “Requirements for acquisition costs under insurance (reinsurance) contracts” (active).

Purpose: accounting for the organization's receivables for acquisition costs incurred under groups of insurance (reinsurance) contracts.

The debit of the account reflects the organization's receivables for acquisition costs for groups of insurance contracts.

The credit of the account reflects the write-off of receivables for acquisition expenses when they are repaid or written off from the organization’s balance sheet.

1620 05 “Asset for other cash flows related to a group of insurance contracts” (active).

Purpose: accounting for the amounts of assets in relation to other cash flows related to a group of insurance contracts, but not being acquisition cash flows.

The debit of the account records the amount of the asset for other cash flows related to the group of insurance contracts.

In the credit of the account, the asset amounts for other cash flows related to the group of insurance contracts are written off.

1620 06 “Evaluation of future cash flows on a reinsurance asset” (contractual).

Purpose: accounting for estimates of future cash flows for reinsurance

The credit of the account records the amount of the estimate of future cash flows on the reinsurance asset

The debit of the account reflects the write-off of estimates of future cash flows for the reinsurance asset.

1630 "Other short-term assets" (active).

Purpose: accounting for the amounts of other short-term assets not accounted for on the balance sheet accounts of groups No. 1610 and 1620.

The debit of the account records the amount of other short-term assets.

In the credit of the account, the amounts of other short-term assets are written off upon their sale or other disposal.

2010 21 "Long-term loans provided to clients" (active).

Purpose: recording the amounts of loans provided to customers with a repayment period of more than one year.

The debit of the account records the amount of long-term loans provided to the client.

In the credit of the account, the amounts of long-term loans provided are written off when they are repaid by the client or there is a delay in payment.

2010 22 "Discount on long-term loans provided" (contractual).

Purpose of the account: accounting for discount amounts in the form of an excess of the repaid loan amount over the amount of the actually granted long-term loan (including transaction costs), adjustment amounts associated with the recognition of interest income using the effective interest rate method, adjustment amounts associated with the provision of a long-term loan at a non-market interest rate.

In the credit of the account, the amount of the discount is recorded in the form of the excess of the repaid loan amount over the amount of the actually granted long-term loan, the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the provision of a long-term loan at a non-market interest rate.

The debit of the account records the amount of depreciation and (or) write-off of the discount on the long-term loan provided.

2010 23 "Premium on long-term loans provided" (active).

Purpose: accounting for premium amounts in the form of an excess of the amount of the actually granted long-term loan (taking into account transaction costs) over the repayable loan amount, the amount of adjustment associated with the recognition of interest income using the effective interest rate method.

The debit of the account records the amount of the premium in the form of the excess of the amount of the actually granted long-term loan (including transaction costs) over the repaid loan amount, the amount of the adjustment associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and (or) write-off of the premium on the long-term loan provided.

2020 01 "Long-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the nominal value of long-term financial assets acquired by an organization and accounted for at amortized cost.

The debit of the account records the nominal value of long-term financial assets acquired by the organization and accounted for at amortized cost.

In the credit of the account, the nominal value of acquired long-term assets is written off upon their repayment, transfer to another category of financial assets, as well as late payment.

2020 02 "Discount on acquired long-term financial assets accounted for at amortized cost" (contractual).

Purpose: accounting for the excess of the nominal value of long-term financial assets accounted for at amortized cost over the cost of their acquisition (discount), the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the acquisition of financial assets at a non-market rate.

In the credit of the account, the amount of the excess of the nominal value of long-term financial assets accounted for at amortized cost over the cost of their acquisition (discount), the amount of the adjustment associated with the recognition of interest income using the effective interest method, the amount of the adjustment associated with the acquisition of financial assets at a non-market rate are recorded.

The debit of the account records the amount of depreciation and (or) write-off of the discount on acquired long-term financial assets accounted for at amortized cost.

2020 03 "Premium on acquired long-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the excess of the acquisition cost of financial assets accounted for at amortized cost over their nominal value (premium), the amount of adjustment associated with the recognition of interest income using the effective interest rate method.

The debit of the account records the amount of the excess of the acquisition cost of financial assets accounted for at amortized cost over their nominal value (premium), the amount of adjustments associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and (or) write-off of premiums on acquired financial assets accounted for at amortized cost.

2030 01 "Long-term financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the nominal value of long-term financial assets accounted for at fair value through other comprehensive income.

The debit of the account records the nominal value of long-term financial assets accounted for at fair value through other comprehensive income.

In the credit of the account, the nominal value of long-term financial assets accounted for at fair value through other comprehensive income is written off upon their sale, transfer to another category of financial assets, or overdue payment.

2030 02 "Discount on acquired long-term financial assets accounted for at fair value through other comprehensive income" (contractual).

Purpose: accounting for the excess of the nominal value of long-term financial assets accounted for at fair value through other comprehensive income over their acquisition cost (discount), adjustment amounts associated with the recognition of interest income using the effective interest method, adjustment amounts associated with the acquisition of financial assets at a non-market rate.

In the credit of the account, the amount of the excess of the nominal value of long-term financial assets accounted for at fair value through other comprehensive income over the cost of their acquisition (discount), the amount of the adjustment associated with the recognition of interest income using the effective interest method, the amount of the adjustment associated with the acquisition of financial assets at a non-market rate are recorded.

The debit of the account records the amount of depreciation and (or) write-off of discount on acquired long-term financial assets accounted for at fair value through other comprehensive income.

2030 03 "Premium on acquired long-term financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the excess of the acquisition cost of long-term financial assets accounted for at fair value through other comprehensive income over their nominal value (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

The debit of the account records the amount of the excess of the acquisition cost of long-term financial assets accounted for at fair value through other comprehensive income over their nominal value (premium), the amount of adjustments associated with the recognition of interest income using the effective interest rate method.

The credit of the account records the amount of depreciation and/or write-off of premiums on acquired long-term financial assets accounted for at fair value through other comprehensive income.

2030 04 “Positive adjustment to the fair value of long-term financial assets recorded at fair value through other comprehensive income” (active).

Purpose: accounting for the amounts of positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income.

The debit of the account records a positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income.

To the credit of the account, the amounts of positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income are written off.

2030 05 “Negative adjustment to the fair value of long-term financial assets recorded at fair value through other comprehensive income” (contractual).

Purpose: accounting for amounts of negative adjustment to the fair value of long-term financial assets recorded at fair value through other comprehensive income.

The amount of the negative adjustment to the fair value of long-term financial assets carried at fair value through other comprehensive income is posted to the credit of the account.

In the debit of the account, the amounts of negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income are written off.

2040 01 "Long-term deposits placed in banks and organizations carrying out certain types of banking operations" (active).

Purpose: accounting for amounts of deposits placed in banks and organizations carrying out certain types of banking operations with a maturity period of more than one year.

The debit of the account records the amount of long-term deposits placed with a bank or an organization carrying out certain types of banking operations.

In the credit of the account, the amounts of placed long-term deposits are written off when they are returned to the organization or payment is late.

2040 02 "Long-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations" (active).

Purpose: accounting for the amounts of conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of conditional deposits placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the credit of the account, the amounts of conditional deposits placed are written off when they are returned to the organization or payment is late.

2040 03 "Long-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations" (active).

Purpose: accounting for the amounts of long-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of long-term savings deposits placed in a second-tier bank or an organization carrying out certain types of banking operations.

In the credit of the account, the amounts of placed long-term savings deposits are written off.

2040 06 "Refined precious metals placed on metal accounts" (active).

Purpose: accounting for the cost of refined precious metals placed on the metal accounts of the organization.

The debit of the account records the cost of refined precious metals placed on the organization's metal account.

According to the credit of the account, the cost of refined precious metals placed on the organization's metal account is written off upon their return.

2040 07 "Overdue debt on other long-term financial investments" (active).

Purpose: accounting for amounts of overdue debt on other long-term financial investments.

The debit of the account records the amount of overdue debt on other long-term financial investments.

In the credit of the account, amounts of overdue debt on other long-term financial investments are written off.

2040 08 "Discount on placed long-term deposits" (contractual).

Purpose: accounting for the excess of the amount of money returned on long-term deposits placed over the amount of money actually placed on deposits (discount).

The account credit records the excess of the amount of money being returned on the long-term deposit placed over the amount of money actually placed on the deposit (discount).

The debit of the account records the amount of amortization of the discount on the long-term deposit placed in correspondence with balance sheet account No. 6110 05.

2040 09 "Premium on placed long-term deposits" (active).

Purpose: accounting for the excess of the amount of money actually placed on long-term deposits (taking into account the costs of the transaction) over the returned amount of money on deposits (premium).

The debit of the account records the amount of the excess of the amount of money actually placed on long-term deposits (taking into account transaction costs) over the returned amount of money on the deposit (premium).

The credit of the account records the amount of premium amortization on long-term deposits placed in correspondence with balance sheet account No. 7310 10.

2040 10 "Investments in subsidiaries" (active).

Purpose: accounting for the amounts of investments made in subsidiaries (for a period of more than one year).

The debit of the account records the amount of investments made in the subsidiary, as well as changes in the share of participation.

In the credit of the account, the amount of invested investments is written off when they are redeemed by a subsidiary or sold.

2050 "Overdue debt on financial investments" (active).

Purpose: accounting for amounts of overdue debt on securities acquired by the organization.

The debit of the account records the amount of overdue debt on securities acquired by the organization.

On the account credit, the amounts of overdue debt on purchased securities are written off when they are repaid by the issuer (payment by the counterparty) or written off from the organization’s balance sheet.

2060 01 "Best estimate of expected cash flows for a reinsurance asset" (active).

Purpose: accounting for the present value of future cash flows for groups of reinsurance contracts.

The debit of the account reflects the present value of future cash flows for groups of reinsurance contracts, as well as its increase.

The credit of the account reflects a decrease or write-off of the present value of future cash flows for groups of reinsurance contracts.

2060 02 "Margin on reinsurance contracts" (active).

Purpose: accounting for the margin for services provided for in the contract for groups of reinsurance contracts.

The debit of the account reflects the margin for the services provided for in the contract for groups of reinsurance contracts.

The credit of the account reflects depreciation and (or) write-off of the margin for services provided for in the contract for groups of reinsurance contracts.

2060 03 "Reinsurance asset for risk adjustment for non-financial risk" (active).

Purpose: accounting for reinsurance assets based on risk adjustment for non-financial risk.

The debit of the account reflects the reinsurance asset based on the risk adjustment for non-financial risk.

The credit of the account reflects the reduction and (or) write-off of the reinsurance asset according to the risk adjustment for non-financial risk.";

2060 04 “Component of loss compensation of margin under reinsurance contracts” (active).

Purpose: accounting for the loss compensation component of the margin for services provided for in the contract for groups of reinsurance contracts.

The debit of the account reflects the component of compensation for the loss of the margin for the services provided for in the contract for groups of reinsurance contracts.

The credit of the account reflects the amortization and (or) write-off of the loss compensation component of the margin for services provided for in the contract for groups of reinsurance contracts.

2060 05 "Estimation of future cash flows on a reinsurance asset" (contractual).

Purpose: accounting for estimates of future cash flows for reinsurance

The credit of the account records the amount of the estimate of future cash flows on the reinsurance asset

The debit of the account reflects the write-off of estimates of future cash flows for the reinsurance asset.

2060 06 "Best estimate of the expected cash flows of a reinsurance asset for incurred insurance losses."

Purpose: accounting for reinsurance assets for incurred insurance losses.

The debit of the account reflects the reinsurance asset for cash flows for incurred insurance losses.

The credit of the account reflects the reduction and (or) write-off of the reinsurance asset for cash flows for incurred insurance losses.

2060 07 "Risk adjustment for non-financial risk of the reinsurance asset for incurred insurance losses" (active).

Purpose: taking into account the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

The debit of the account reflects the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

The credit of the account reflects the reduction and (or) write-off of the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

2060 08 "Asset under insurance (reinsurance) contracts" (active).

Purpose: accounting for the amounts of long-term assets under insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general valuation model.

The debit of the account records the amount of long-term assets under insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general valuation model.

In the credit of the account, the amounts of long-term assets under insurance (reinsurance) contracts are written off, assessed on the basis of the premium distribution approach and according to the general valuation model.

2110 "Long-term accounts receivable from buyers and customers" (active).

Purpose: accounting for the amounts of long-term receivables from buyers and customers according to primary documents presented for payment for shipped finished products (goods), work performed and services rendered.

The debit of the account records the amount of long-term receivables from buyers and customers based on primary documents presented for payment for shipped finished products (goods), work performed and services rendered.

According to the credit of the account, the amounts of long-term receivables of the buyer or customer are written off when they repay this debt or write it off from the organization’s balance sheet.

2120 "Long-term receivables of subsidiaries" (active).

Purpose: accounting for amounts of long-term receivables of subsidiaries for work performed and services provided.

The debit of the account records the amount of long-term receivables of the subsidiary for work performed and services rendered.

The credit of the account is used to write off the amounts of long-term receivables of a subsidiary for work performed and services provided when it is repaid or written off from the organization’s balance sheet.

2130 "Long-term receivables of associated and joint organizations" (active).

Purpose: accounting for amounts of long-term receivables of associated and joint organizations for work performed and services provided.

The debit of the account records the amount of long-term receivables of an associated or joint organization for work performed and services provided.

On the credit of the account, the amounts of long-term receivables of an associated or joint organization for work performed and services provided are written off when they are repaid or written off from the organization’s balance sheet.

2140 "Long-term accounts receivable of branches and structural divisions" (active).

Purpose: accounting for amounts of long-term receivables of branches and structural divisions.

The debit of the account records the amount of long-term receivables of a branch or structural unit.

According to the credit of the account, the amounts of long-term receivables of a branch or structural unit are written off when they are repaid or written off from the organization’s balance sheet.

2150 "Long-term accounts receivable from employees" (active).

Purpose: accounting for the amounts of long-term receivables of employees for advance payments paid by the organization to its employees for wages (services), travel and other expenses issued as an account for money for the acquisition of assets, as well as the amounts of claims for compensation for material damage (shortage, theft, damage and others) caused to the organization by employees.

The debit of the account records the amount of the employee's long-term receivables to the organization.

According to the credit of the account, the amounts of the employee's long-term receivables to the organization are written off as they are repaid.

2180 "Other long-term receivables" (active).

Purpose: accounting for amounts of other long-term receivables not accounted for in groups of balance sheet accounts from No. 2110 to 2150.

The debit of the account records the amount of other long-term receivables.

In the credit of the account, amounts of other long-term receivables are written off when they are paid by the client or written off from the organization’s balance sheet.

2180 01 "Requirements for a futures transaction" (active).

Purpose: accounting for the amounts of long-term claims arising as a result of a futures transaction.

The debit of the account records the amounts of claims arising as a result of a futures transaction, as well as the amounts of positive revaluation.

On the account credit, the amounts of claims that have arisen are written off when they are paid by the counterparty or the futures transaction is canceled, as well as the amount of negative revaluation.

2180 02 "Forward transaction requirements" (active).

Purpose: accounting for the amounts of long-term claims arising as a result of a forward transaction.

The debit of the account records the amounts of claims arising as a result of the forward transaction, as well as the amounts of positive revaluation.

In the credit of the account, the amounts of claims that have arisen are written off when they are paid by the counterparty or the forward transaction is canceled, as well as the amount of negative revaluation.

2180 03 "Option transaction requirements" (active).

Purpose: accounting for the amounts of long-term claims arising as a result of an option transaction.

The debit of the account records the amounts of claims arising as a result of the option transaction, as well as the amounts of positive revaluation.

In the credit of the account, the amounts of claims that have arisen are written off when they are paid by the counterparty or the option transaction is canceled, as well as the amount of negative revaluation.

2180 04 "Requirements for a swap transaction" (active).

Purpose: accounting for the amounts of long-term claims arising as a result of a swap transaction.

The debit of the account records the amounts of claims arising as a result of the swap transaction, as well as the amounts of positive revaluation.

2180 05 “Requirements for transactions with other derivative financial instruments” (active).

Purpose: accounting for the amounts of long-term claims arising as a result of transactions with other derivative financial instruments.

The debit of the account records the amounts of claims arising as a result of transactions with other derivative financial instruments, as well as the amounts of positive revaluation.

2210 "Investments accounted for by the equity method" (active).

Purpose: accounting for the cost of investments in associated and joint ventures accounted for using the equity method.

The debit of the account records the amount of investments in an associated or joint venture accounted for using the equity method.

In the credit of the account, the amounts of investments in an associated or dependent organization accounted for using the equity method are written off.

2310 "Real Estate Investments" (active).

Purpose: accounting for the value of investments in real estate owned (by the owner or lessee under a finance lease) for the purpose of receiving rental payments and (or) capital appreciation.

The debit of the account records the amount of investment in real estate owned (by the owner or lessee under a finance lease) for the purpose of receiving rental payments and (or) capital appreciation.

In the credit of the account, amounts of investments in real estate are written off upon its sale or other disposal associated with a change in the classification of the asset as an investment in real estate.

2320 "Depreciation of investments in real estate" (contractual).

Purpose: accounting for accrued depreciation amounts on real estate investments.

The amount of accrued depreciation on the real estate investment is posted to the credit of the account.

The debit of the account records the write-off of accrued depreciation on investments in real estate upon its sale or other disposal associated with a change in the classification of the asset as investment real estate.

2330 “Loss from impairment of investments in real estate” (contractual).

Purpose: To account for the amount of impairment losses if an entity, after initial recognition of a real estate investment, chooses the cost model, under which all investment properties are measured at cost less accumulated depreciation and accumulated impairment losses.

The amount of impairment losses on real estate investments is posted to the credit of the account.

In the debit of the account, amounts of losses from impairment of investments in real estate are written off when writing off investments in real estate, at the expense of created reserves (provisions) or by reducing losses from impairment of investments in real estate.

2410 "Fixed assets" (active).

Purpose: accounting for the cost of acquisition or gratuitous receipt of ownership of fixed assets, as well as the amount of capital costs for fixed assets.

The debit of the account records the cost of acquisition or gratuitous receipt of ownership of fixed assets, as well as the amount of capital expenditures on fixed assets.

In the credit of the account, the cost of acquisition or gratuitous receipt of ownership of fixed assets, as well as the amount of capital expenditures on fixed assets as they are sold or otherwise disposed of, is written off.

2420 "Depreciation of fixed assets" (contractual).

Purpose: accounting for the amounts of accrued depreciation on fixed assets.

The amount of accrued depreciation on fixed assets is posted to the credit of the account.

In the debit of the account, the amount of accrued depreciation on fixed assets is written off upon its sale or other disposal.

2430 “Loss from impairment of fixed assets” (contractual).

Purpose: accounting for losses from impairment of fixed assets.

The amount of losses from impairment of fixed assets is posted to the credit of the account.

In the debit of the account, the amounts of losses from depreciation of fixed assets are written off.

2440 "Assets in the form of right of use" (active).

Purpose of the account: accounting for the value of assets in the form of the right of use for fixed assets received for rent.

The debit of the account records the value of assets in the form of the right of use for fixed assets received on lease, the amount of adjustment to the value of the asset in the event of revaluation of the lease liability, the amount of adjustment to the value when changing the terms of the lease agreement.

The credit of the account records the write-off of the value of assets in the form of the right of use for fixed assets leased upon expiration of the lease, upon depreciation, upon adjustment of value in the event of revaluation of the lease liability, upon adjustment of value due to changes in the terms of the lease agreement.

2450 “Accrued depreciation on assets in the form of the right of use” (contractual).

Purpose of the account: accounting for the amounts of accrued depreciation on assets in the form of the right of use for fixed assets received for rent.

The credit of the account records the amounts of accrued depreciation on assets in the form of the right of use for fixed assets received for rent.

In the debit of the account, the amounts of accrued depreciation on assets in the form of the right of use for fixed assets received for rent are written off.

2460 "Capital expenditures on assets in the form of the right of use" (active).

Purpose of the account: accounting for the cost of capital expenditures on assets in the form of the right of use for fixed assets received for rent.

The debit of the account records the cost of capital expenditures on assets in the form of the right of use for fixed assets received for rent.

In the credit of the account, the cost of capital expenditures made on assets in the form of the right of use for fixed assets received for rent is written off.

2470 "Accrued depreciation on capital expenditures on assets in the form of the right of use" (contractual).

Purpose of the account: accounting for the amounts of accrued depreciation on capital expenditures incurred on fixed assets leased.

The credit of the account records the amounts of accrued depreciation on capital expenditures incurred on fixed assets leased.

The debit of the account records the write-off of accrued depreciation on capital expenditures incurred on fixed assets leased.

2710 Goodwill (active).

Purpose: accounting for the excess of the purchase price of the organization (as a property complex as a whole) over the fair value of all its assets determined at the date of acquisition.

The value of goodwill is entered in the debit of the account.

In the credit of the account, the value of goodwill is written off when it is impaired and in other cases.

2720 "Impairment of goodwill" (contractual).

Purpose: accounting for transactions to reflect impairment of goodwill based on the results of regularly conducted testing for possible impairment losses.

The amount of losses from goodwill is posted to the credit of the account.

In the debit of the account, the amounts of losses from impairment of goodwill are written off.

2730 "Other intangible assets" (active).

Purpose: accounting for the value of other intangible assets.

The debit of the account records the value of other intangible assets.

In the credit of the account, the value of other intangible assets is written off when they are disposed of from the organization's balance sheet.

2740 "Amortization of other intangible assets" (contractual).

Purpose: accounting for accrued depreciation amounts on other intangible assets.

The amount of accrued depreciation on other intangible assets is posted to the credit of the account.

The debit of the account records the write-off of accumulated depreciation on other intangible assets upon their disposal from the organization’s balance sheet.

2750 “Loss from impairment of other intangible assets” (contractual).

Purpose: accounting for losses from impairment of other intangible assets.

The amount of losses from impairment of other intangible assets is posted to the credit of the account.

In the debit of the account, the amounts of losses from impairment of other intangible assets are written off.

2810 “Deferred tax assets for corporate income tax” (active).

Purpose: accounting for amounts of deferred corporate income tax, determined from the amount of temporary differences arising as a result of discrepancies between accounting and tax accounting.

The amount of deferred corporate income tax is posted in the debit of the account.

In the credit of the account, deferred corporate income tax amounts are written off when they are adjusted in correspondence with account No. 7710.

2910 "Long-term advances issued" (active).

Purpose: accounting for the amounts of long-term advances issued by the organization for the supply of assets, as well as for payment for products, services accepted from customers on partial completion, during the reporting period, and other long-term advances issued.

The debit of the account records the amount of long-term advances issued by the organization for the supply of assets, as well as for payment for products, services accepted from customers on partial completion, during the reporting period, and other long-term advances issued.

In the credit of the account, the amounts of advances issued upon receipt of assets and services are written off.

2920 "Deferred expenses" (active).

Purpose: accounting for amounts of expenses of future periods.

The debit of the account records the amount of expenses for future periods.

In the credit of the account, amounts of deferred expenses are written off against actual expenses using the accrual method.

2930 "Unfinished construction (active).

Purpose: accounting for amounts to be reflected as construction in progress.

The debit of the account records the amount of costs incurred for capital construction in progress.

In the credit of the account, the amounts of costs incurred for capital construction are written off when they are attributed to the cost of the fixed asset, expenses or other disposal.

2940 "Other long-term assets" (active).

Purpose: accounting for the value of other long-term assets not accounted for on the balance sheet accounts of groups No. 2910, 2920 and 2930.

The debit of the account records the value of other long-term assets.

The value of other long-term assets is written off to the credit of the account.

2940 21 "Financial lease" (active).

Purpose: accounting for principal amounts under finance leases provided to clients.

The debit of the account records the principal amount of the financial lease provided to the client.

In the credit of the account, the amounts of the principal debt under the provided financial lease are written off when they are repaid or the client is late in payment.

2940 22 "Overdue debt of clients under finance lease" (active).

Purpose: accounting for amounts of overdue debt from clients under financial leases provided to clients.

The debit of the account records the amount of overdue financial lease debt provided to the client.

In the credit of the account, the amount of overdue debt under the provided financial lease is written off when it is repaid by the client or written off from the organization’s balance sheet.

3010 "Short-term bank loans" (passive).

Purpose: accounting for amounts of bank loans with a repayment period of up to one year received by the organization.

The credit of the account records the amount of short-term bank loans received by the organization.

In the debit of the account, the amounts of short-term bank loans received are written off when they are repaid by the organization.

3020 "Short-term loans received from legal entities with the exception of second-tier banks (passive).

Purpose: accounting for amounts of loans received from legal entities with the exception of second-tier banks, with a repayment period of up to one year.

The credit of the account records the amount of short-term loans received from legal entities with the exception of second-tier banks.

The debit of the account records the write-off of amounts received from short-term loans when they are repaid by the organization.

3030 “Short-term accounts payable for dividends and participants’ income” (passive).

Purpose: accounting for the amounts of short-term accounts payable on dividends on shares accrued by the organization and payable to shareholders, as well as income of the organization’s participants who have a share in the authorized capital, except for joint-stock companies.

The credit of the account records the amount of short-term payables on dividends on shares accrued by the organization and payable to shareholders, as well as the amount of income accrued by the organization and payable to participants of the organization having a share in the authorized capital, except for joint-stock companies.

In the debit of the account, the amounts of accrued short-term accounts payable for dividends on shares are written off when they are paid to shareholders, as well as the amounts of accrued income when they are paid to a participant.

3040 "Current portion of long-term financial liabilities" (passive).

Purpose: accounting for the amounts of the current part of long-term financial liabilities.

The amount of the current portion of long-term financial liabilities is posted to the credit of the account.

In the debit of the account, the amounts of the current part of long-term financial liabilities are written off.

3050 01 “Short-term loans received from the Government of the Republic of Kazakhstan” (passive).

Purpose: accounting for the amounts of loans received from the Government of the Republic of Kazakhstan with a repayment period of less than one year.

The credit of the account records the amount of short-term loans received from the Government of the Republic of Kazakhstan.

In the debit of the account, the amounts of short-term loans received are written off when they are repaid.

3050 02 “Short-term loans received from local executive bodies of the Republic of Kazakhstan” (passive).

Purpose: accounting for amounts of loans received from local executive bodies of the Republic of Kazakhstan with a repayment period of up to one year.

The credit of the account records the amount of short-term loans received from local executive bodies of the Republic of Kazakhstan.

In the debit of the account, the amounts of short-term loans received are written off when they are repaid.

3050 03 "Repo operations with securities" (passive).

Purpose: accounting for the amounts of the organization's obligations under REPO transactions with securities pledged as of the date of opening the transaction with an obligation in the future to buy back securities from the counterparty at an agreed price.

The credit of the account records the amount of the organization's obligations under REPO transactions with securities as of the date of opening the operation.

The debit of the account is used to write off the amounts of the organization's obligations under REPO transactions when closing or canceling the operation.

3050 05 “Premium on short-term loans received” (passive).

Purpose: accounting for the excess of the amount of the actually received short-term loan (including transaction costs) over the repaid loan amount (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

In the credit of the account, the amount of the excess of the amount of the actually received short-term loan (including transaction costs) over the repaid loan amount (premium), and the amount of the adjustment associated with the recognition of interest income using the effective interest rate method are recorded.

The debit of the account records the amount of depreciation and (or) write-off of the premium on a short-term loan received.

3050 06 “Discount on short-term loans received” (counterpassive).

Purpose: accounting for the excess of the repayable loan amount over the amount of the actual short-term loan received (including transaction costs) (discount), adjustment amounts associated with the recognition of interest income using the effective interest rate method, adjustment amounts associated with obtaining a short-term loan at a non-market rate.

The debit of the account records the amount of the excess of the repaid loan amount over the amount of the actual short-term loan received (taking into account transaction costs) (discount), the amount of adjustment associated with the recognition of interest income using the effective interest rate method, the amount of adjustment associated with obtaining a short-term loan at a non-market rate.

The credit of the account records the amount of depreciation and (or) write-off of the discount on the short-term loan received.

3110 01 "Corporate income tax payable" (passive).

Purpose: accounting for amounts of corporate income tax payable to the budget.

The amount of corporate income tax due for payment to the budget is posted to the credit of the account.

In the debit of the account, the amounts of accrued corporate income tax are written off when the organization transfers it to the budget and (or) settles it at the end of the reporting period.

3120 "Individual Income Tax" (passive).

Purpose: accounting for amounts of individual income tax due for payment to the budget.

The credit of the account records the amount of individual income tax due for payment to the budget.

The debit of the account is used to write off amounts of individual income tax when it is transferred to the budget.

3130 "Value added tax" (passive).

Purpose: accounting for amounts of value added tax due for payment to the budget.

The amount of value added tax due for payment to the budget is posted to the credit of the account.

In the debit of the account, the amount of accrued value added tax is written off when it is transferred by the organization to the budget and (or) when settled at the end of the reporting period.

3140 "Excise taxes" (passive).

Purpose: accounting for amounts of excise taxes due for payment to the budget.

The credit of the account records the amount of excise taxes due for payment to the budget.

In the debit of the account, the amounts of accrued excise taxes are written off when they are transferred by the organization to the budget and (or) when settled at the end of the reporting period.

3150 "Social tax" (passive).

Purpose: accounting for amounts of social tax due for payment to the budget.

The amount of social tax due for payment to the budget is posted to the credit of the account.

In the debit of the account, the amounts of accrued social tax are written off when the organization transfers it to the budget and (or) when settled at the end of the reporting period.

3160 "Land tax" (passive).

Purpose: accounting for the amount of land tax due for payment to the budget.

The amount of land tax due for payment to the budget is posted to the credit of the account.

In the debit of the account, the amounts of accrued land tax are written off when the organization transfers it to the budget and (or) when settled at the end of the reporting period.

3170 "Tax on vehicles" (passive).

Purpose: accounting for the amount of vehicle tax due for payment to the budget.

The amount of vehicle tax due for payment to the budget is posted to the credit of the account.

In the debit of the account, the amounts of accrued tax on vehicles are written off when the organization transfers it to the budget and (or) when settled at the end of the reporting period.

3180 "Property tax" (passive).

Purpose: accounting for the amount of property tax due for payment to the budget.

The credit of the account records the amount of property tax due for payment to the budget.

In the debit of the account, the amounts of accrued property tax are written off when the organization transfers it to the budget and (or) when settled at the end of the reporting period.

3190 "Other taxes" (passive).

Purpose: recording the amounts of other taxes due for payment to the budget.

The credit of the account records the amount of other taxes due for payment to the budget.

In the debit of the account, the amounts of accrued taxes are written off when they are transferred by the organization to the budget and (or) when settled at the end of the reporting period.

3210 "Social insurance obligations" (passive).

Purpose: recording the amounts of social insurance obligations due for payment to the State Social Insurance Fund.

The credit of the account records the amount of social insurance obligations due for payment to the State Social Insurance Fund.

In the debit of the account, the amounts of accrued social insurance obligations are written off when they are transferred to the State Social Insurance Fund and (or) when settled at the end of the reporting year.

3220 "Obligations for pension contributions" (passive).

Purpose: accounting for the amounts of obligations for pension contributions due for transfer to the non-profit joint-stock company "State Corporation "Government for Citizens".

The credit of the account records the amount of obligations for pension contributions due for transfer to the non-profit joint-stock company "State Corporation "Government for Citizens".

In the debit of the account, the amounts of accrued obligations for pension contributions are written off when they are transferred to the non-profit joint-stock company "State Corporation "Government for Citizens" and (or) upon settlement at the end of the reporting year.

3230 "Other obligations for other obligatory payments

in accordance with the legislation of the Republic of Kazakhstan" (passive).

Purpose: accounting for amounts of obligations for other obligatory payments

in accordance with the legislation of the Republic of Kazakhstan.

The credit of the account records the amount of obligations for other mandatory payments in accordance with the legislation of the Republic of Kazakhstan.

In the debit of the account, the amounts of accrued obligations for other obligatory payments are written off in accordance with the legislation of the Republic of Kazakhstan when they are transferred to the budget and (or) when settled at the end of the reporting year.

3240 "Other obligations for other voluntary payments

in accordance with the legislation of the Republic of Kazakhstan" (passive).

Purpose: accounting for amounts of obligations for other voluntary payments.

The amount of obligations for other voluntary payments is posted to the credit of the account.

In the debit of the account, the amounts of accrued liabilities are written off

for other voluntary payments.

3250 "Obligations for mandatory pension contributions of the employer" (passive).

Purpose: accounting for the amounts of obligations for mandatory pension contributions of the employer, subject to payment to the unified pension savings fund.

The credit of the account records the amount of obligations for mandatory pension contributions of the employer, subject to payment to the unified pension savings fund.

In the debit of the account, the amounts of accrued obligations for mandatory pension contributions of the employer, subject to payment to the unified accumulative pension fund, are written off.

3310 "Short-term accounts payable to suppliers

and contractors" (passive).

Purpose: accounting for amounts of short-term accounts payable to suppliers and contractors for payment of the cost of received

inventory and fixed assets, accepted work

and services received, including costs of delivery or processing of inventory, regardless of the time of payment of the invoice.

The credit of the account records the amount of short-term accounts payable to suppliers and contractors for payment of the cost of received inventories and fixed assets, accepted work

and services received, including costs of shipping or processing inventory.

In the debit of the account, amounts of short-term accounts payable to suppliers and contractors are written off when paying for the cost of received inventories and fixed assets, accepted work

and services received, including costs of shipping or processing inventory.

3320 "Short-term accounts payable to subsidiaries" (passive).

Purpose: accounting for amounts of short-term payables to subsidiaries for acquired assets and services received for a period of up to one year and other short-term payables to subsidiaries.

The credit of the account records the amount of short-term payables to subsidiaries for acquired assets

and services received for a period of up to one year and other short-term accounts payable of the subsidiary.

In the debit of the account, amounts of short-term accounts payable to subsidiaries for acquired assets are written off

and services received for a period of up to one year and other short-term accounts payable of the subsidiary.

3330 "Short-term accounts payable to associates

and joint organizations" (passive).

Purpose: accounting for amounts of short-term accounts payable to associated and joint organizations for acquired assets

and services received for a period of up to one year and other short-term accounts payable to associated and joint ventures.

The amount of short-term accounts payable of an associated or joint organization is posted to the credit of the account.

for acquired assets and received services for a period of up to one year and other short-term accounts payable of an associated or joint organization.

In the debit of the account, the amounts of short-term accounts payable of an associated or joint organization are written off

for acquired assets and received services for a period of up to one year and other short-term accounts payable of an associated or joint organization.

3340 "Short-term accounts payable to branches

and structural units" (passive).

Purpose: accounting for amounts of short-term accounts payable to branches and structural divisions.

The amount of short-term accounts payable to branches or structural divisions is posted to the credit of the account.

In the debit of the account, amounts of short-term accounts payable to branches or structural divisions are written off.

3350 "Short-term wage arrears" (passive).

Purpose: accounting for amounts of wages accrued to employees (material assistance, incentives and other similar payments), as well as amounts subject to deduction from employees’ wages.

The credit of the account records the amount of wages accrued to an employee of the organization, as well as amounts subject to deduction from employees' wages.

In the debit of the account, the amounts of accrued wages are written off when they are paid to an employee of the organization, as well as the amounts subject to deduction from the wages of employees.

3360 "Short-term rent debt" (passive).

Purpose: accounting for amounts of liabilities on short-term debt

for rent.

The amount of liabilities for short-term rental debt is posted to the credit of the account.

In the debit of the account, the amounts of liabilities are written off

for short-term rent arrears.

3370 "Current portion of long-term accounts payable" (passive).

Purpose: accounting for the amounts of obligations associated with the payment of the current part of long-term accounts payable.

The credit of the account records the amount of obligations associated with the payment of the current portion of long-term accounts payable.

In the debit of the account, the amounts of obligations related to

with payment of the current part of long-term accounts payable, when they are paid or written off from the balance sheet.

3380 01 “Remuneration on securities issued for circulation” (passive).

Purpose: accounting for the amounts of remuneration on securities issued by the organization for circulation.

The credit of the account records the amount of interest on securities issued by the organization for circulation.

In the debit of the account, the amounts of remuneration on securities issued for circulation are written off when they are paid by the organization.

3380 02 “Accrued expenses in the form of remuneration for REPO transactions with securities” (passive).

Purpose: accounting for the amounts of accrued expenses in the form of remuneration for REPO transactions with securities pledged on the date of opening the transaction with an obligation in the future to buy back securities from the counterparty at an agreed price.

The credit of the account records the amount of accrued expenses in the form of remuneration for REPO transactions with securities.

In the debit of the account, the amounts of accrued expenses in the form of remuneration for REPO transactions with securities are written off when they are paid for or the transaction is cancelled.

3380 24 “Accrued interest expenses on lease obligations” (passive).

Purpose: accounting for interest expense amounts on lease obligations.

The amount of accrued interest expenses on the lease liability is posted to the credit of the account.

In the debit of the account, the amounts of accrued interest expenses on the obligation are written off.

3380 25 “Accrued expenses in the form of interest on loans received” (passive).

Purpose: accounting for accrued expenses in the form of remuneration

on loans received by the organization.

The credit of the account records the amount of accrued expenses in the form of remuneration for loans received by the organization.

In the debit of the account, the amounts of accrued expenses are written off in the form of remuneration for the loan received upon its repayment.

3380 26 “Accrued expenses in the form of remuneration for finance lease received” (passive).

Purpose: accounting for accrued expenses in the form of remuneration

for financial lease received by the organization from second-tier banks

and other legal entities.

The credit of the account records the amount of accrued expenses in the form of remuneration for a financial lease received by the organization from a second-tier bank or other legal entity.

In the debit of the account, the amounts of accrued expenses in the form of remuneration for the received financial lease are written off when they are repaid by the organization.

3380 27 “Other accrued expenses in the form of remuneration” (passive).

Purpose: accounting for the amounts of other expenses accrued by the organization

in the form of a reward.

The credit of the account records the amount of other expenses accrued by the organization in the form of remuneration.

In the debit of the account, the amounts of other accrued expenses in the form of remuneration are written off when they are paid by the organization.

3380 82 "Accrued commission expenses for brokerage services

and dealer activities" (passive).

Purpose: accounting for amounts of accrued commission expenses

for brokerage and dealer services received by the organization.

The credit of the account records the amount of accrued commission expenses for brokerage and dealer services received by the organization.

In the debit of the account, the amounts of accrued commission expenses for brokerage and dealer services are written off when they are paid or the organization is late in paying.

3380 83 "Accrued commission expenses for services

for custodial services" (passive).

Purpose: accounting for the amounts of accrued commission expenses for services received by the organization for custodial services.

The credit of the account records the amount of accrued commission expenses for services received by the organization for custodial services.

In the debit of the account, the amounts of accrued commission expenses for custodial services received are written off when they are paid or the organization is late in paying.

3380 84 “Accrued commission expenses of other professional participants in the securities market” (passive).

Purpose: accounting for the amounts of accrued commission expenses for the services of other professional participants in the securities market received by the organization.

The credit of the account records the amount of accrued commission expenses for the services of other professional participants in the securities market received by the organization.

In the debit of the account, the amounts of accrued commission expenses are written off when they are paid or the organization is late in paying.

3390 01 "Obligations under a futures transaction" (passive).

Purpose: accounting for the amounts of obligations under a futures transaction.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of futures transactions, as well as the amount of negative revaluation.

In the debit of the account, the amounts of obligations that arose when they were paid by the client, as well as the amount of positive revaluation, are written off.

3390 02 "Liabilities under a forward transaction" (passive).

Purpose: accounting for the amounts of obligations under a forward transaction.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of forward transactions, as well as the amount of negative revaluation.

In the debit of the account, the amounts of obligations arising are written off

when they are paid by the client, as well as the amount of positive revaluation.

3390 03 "Obligations under an option transaction" (passive).

Purpose: accounting for the amounts of obligations under an option transaction.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of option transactions, as well as the amount of negative revaluation.

In the debit of the account, the amounts of obligations that arose when they were paid by the client, as well as the amount of positive revaluation, are written off.

3390 04 “Liabilities under a spot transaction” (passive).

Purpose: accounting for amounts of obligations under spot transactions.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of a spot transaction, as well as the amount of negative revaluation.

The debit of the account is used to write off the amounts of obligations arising from their payment or cancellation of a spot transaction, as well as the amount of positive revaluation.

3390 05 "Liabilities under a swap transaction" (passive).

Purpose: accounting for the amounts of obligations under a swap transaction.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of swap transactions, as well as the amount of negative revaluation.

The debit of the account records the write-off of the amounts of obligations that arose during their payment or cancellation of the swap transaction, as well as the amount of positive revaluation.

3390 06 “Liabilities for transactions with other derivative financial instruments” (passive).

Purpose: accounting for amounts of obligations under transactions with other derivative financial instruments.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of transactions with other derivative financial instruments, as well as the amount of negative revaluation.

The debit of the account is used to write off the amounts of obligations that arose when the bank paid them or canceled transactions with other derivative financial instruments, as well as the amount of positive revaluation.

3390 07 “Obligations to pay penalties (fines, penalties)” (passive).

Purpose: accounting for the amounts of obligations to pay penalties (fines, penalties).

The amount of the accrued liability is posted to the credit of the account.

for payment of a penalty (fine, penalty).

In the debit of the account, the amounts of obligations to pay a penalty (fine, penalty) are written off as it (their) is repaid.

3390 11 “Cash flow obligations for the remaining part of the coverage of insurance (reinsurance) contracts” (passive).

Purpose: accounting for cash flow obligations for the remaining coverage of insurance (reinsurance) contracts, assessed based on the premium distribution approach and the general valuation model.

The credit of the account reflects the obligations for cash flows for the remaining part of the coverage of insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general valuation model.

The debit of the account reflects the write-off/reduction of cash flow obligations for the remaining portion of the coverage of insurance (reinsurance) contracts, assessed based on the premium distribution approach and the general valuation model.

3390 12 "Risk adjustment for non-financial risk" (passive).

Purpose: taking into account risk adjustment for non-financial risk.

The credit of the account reflects the risk adjustment for non-financial risk.

The debit of the account reflects the reduction and (or) write-off of the risk adjustment for non-financial risk.

3390 13 “Loss component (cash flow obligations for the remaining part of the coverage of insurance (reinsurance) contracts" (passive).

Purpose: accounting for the loss component of the cash flow liability for the remainder of the coverage of insurance (reinsurance) contracts.

The credit of the account reflects the loss component of the cash flow liability for the remaining portion of the coverage of insurance (reinsurance) contracts.

The debit of the account reflects the decrease in the loss component of the cash flow liability for the remaining portion of the coverage of insurance (reinsurance) contracts.

3390 14 “Loss component (based on risk adjustment for non-financial risk for the remaining coverage of insurance (reinsurance) contracts" (passive).

Purpose: accounting for the loss component of the risk adjustment for non-financial risk for the remaining coverage of insurance (reinsurance) contracts.

The credit of the account reflects the loss component for the risk adjustment for non-financial risk for the remaining portion of the coverage of insurance (reinsurance) contracts.

The debit of the account reflects the decrease in the loss component for the risk adjustment for non-financial risk for the remaining portion of the coverage of insurance (reinsurance) contracts.

3390 15 "Liabilities for acquisition cash flows related to a group of insurance contracts" (passive).

Purpose: accounting for obligations on acquisition cash flows related to a recognized group of insurance contracts.

The credit of the account reflects liabilities for acquisition cash flows under insurance contracts.

The debit of the account reflects the write-off/reduction of liabilities for acquisition cash flows under insurance contracts.

3390 16 "Liabilities for other cash flows related to a group of insurance contracts" (passive).

Purpose: accounting for liabilities in relation to other cash flows related to a recognized group of insurance contracts, but not being acquisition cash flows.

The credit of the account reflects obligations for other cash flows related to the group of insurance contracts.

The debit of the account reflects the write-off/reduction of obligations for other cash flows under insurance contracts.

3390 17 “Cash flow obligations under insurance (reinsurance) contracts for incurred losses” (passive).

Purpose: accounting for obligations for incurred insurance losses, including cash flows for the fulfillment of contracts in relation to services of past periods (under insurance (reinsurance) contracts (assessed based on the premium distribution approach and the general valuation model).

The credit of the account reflects obligations under insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general assessment model, for insurance losses incurred.

The debit of the account reflects the write-off/reduction of obligations under insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general assessment model for incurred insurance losses.

3390 18 "Insurance premiums under insurance contracts" (counterpassive).

Purpose: accounting for the estimated amount of future cash flows under insurance contracts.

The debit of the account reflects the estimated amount of future cash flows under insurance contracts.

The credit of the account reflects the write-off and (or) reduction of the estimated amount of future cash flows under insurance contracts.

3390 19 "Insurance premiums under issued reinsurance agreements" (counterpassive).

Purpose: accounting for the estimated amount of future cash flows under issued reinsurance contracts.

The debit of the account reflects the estimated amount of future cash flows under issued reinsurance contracts.

The credit of the account reflects the write-off and (or) reduction of the estimated amount of future cash flows under issued reinsurance contracts.

3390 20 "Obligations under Islamic insurance contracts"

Purpose: accounting for cash flow obligations for groups of Islamic insurance contracts, assessed based on the premium distribution approach.

The credit of the account reflects liabilities for cash flows under Islamic insurance contracts.

The debit of the account reflects the write-off/reduction of cash flow obligations under Islamic insurance contracts.

3390 21 “Risk adjustment for non-financial risk for incurred losses” (passive).

Purpose: taking into account the risk adjustment for non-financial risk for incurred losses.

The credit of the account reflects the risk adjustment for non-financial risk for incurred losses.

The debit of the account reflects the reduction and (or) write-off of the risk adjustment for non-financial risk for losses incurred.

3390 22 "Liabilities under held reinsurance contracts."

Purpose: accounting for obligations under held reinsurance contracts.

The credit of the account reflects liabilities under held reinsurance contracts.

The debit of the account reflects the write-off/reduction of liabilities under held reinsurance contracts.

3390 23 "Margin on insurance (reinsurance) contracts"

Purpose: accounting for the margin for services provided for in the contract for groups of insurance (reinsurance) contracts.

The account credit reflects the margin for the services provided for in the contract.

The debit of the account reflects the write-off of the margin for the services provided for in the contract.

3390 41 “Settlements with intermediaries for insurance (reinsurance) activities” (passive).

Purpose: accounting of amounts owed by an insurance (reinsurance) company for services provided by insurance intermediaries.

The credit of the account records the amount of debt of the insurance (reinsurance) company for services provided by the insurance intermediary.

In the debit of the account, debt amounts are written off when they are paid to the insurance intermediary.

3390 42 "Settlements with reinsurers" (passive).

Purpose: recording the amounts of debt of insurance (reinsurance) organizations, insurance brokers to reinsurers under reinsurance agreements.

The credit of the account records the amount of debt of the insurance (reinsurance) company or insurance broker to the reinsurer under the reinsurance agreement.

In the debit of the account, the amounts owed by the insurance (reinsurance) company or insurance broker are written off when they are paid to the reinsurer.

3390 43 "Settlements with reinsurers" (passive).

Purpose: recording the amounts of debt of insurance (reinsurance) organizations to reinsurers.

The credit of the account records the amount of debt of the insurance (reinsurance) company to the reinsurer.

In the debit of the account, the amounts owed by the insurance (reinsurance) company are written off when they are paid to the reinsurer.

3390 44 “Settlements with policyholders” (passive).

Purpose: accounting of amounts owed by insurance (reinsurance) organizations to policyholders.

The credit of the account records the amount of debt of the insurance (reinsurance) company to the policyholder.

In the debit of the account, amounts owed by the insurance (reinsurance) company are written off when they are paid by the policyholder.

3390 45 "Accrued expenses for compensation of recourse claims and losses to the reinsurer (subrogation" (passive).

Purpose: accounting for the amounts of expenses accrued by insurance organizations for payment for compensation to reinsurers for recourse claims and (or) compensation for losses (subrogation).

The credit of the account records the amount of expenses accrued by the insurance organization for payment for compensation to reinsurers for recourse claims and (or) compensation for losses (subrogation).

In the debit of the account, the amounts of accrued expenses are written off when they are paid by the insurance organization.

3390 46 “Obligations to pay mandatory contributions to the Insurance Payment Guarantee Fund” (passive).

Purpose: accounting for the amounts of obligations to pay mandatory contributions to the Insurance Payment Guarantee Fund related to a recognized group of insurance contracts

The credit of the account reflects the obligations to pay mandatory contributions to the Insurance Payment Guarantee Fund related to the recognized group of insurance contracts.

The debit of the account reflects the write-off/reduction of obligations to pay mandatory contributions to the Insurance Payment Guarantee Fund.

3390 47 “Obligations to pay emergency contributions to the Insurance Payment Guarantee Fund” (passive).

Purpose: accounting for the amounts of obligations to pay emergency contributions to the Insurance Payment Guarantee Fund related to a recognized group of insurance contracts

The credit of the account reflects obligations to pay emergency contributions to the Insurance Payment Guarantee Fund related to a recognized group of insurance contracts.

The debit of the account reflects the write-off/reduction of obligations to pay emergency contributions to the Insurance Payment Guarantee Fund.

3390 53 “Settlements of the direct insurer with the beneficiary under direct settlement” (passive).

Purpose: accounting for the amounts of obligations of the direct insurer to the beneficiary under direct settlement.

The amount of obligations to pay the amount of compensation to the beneficiary under direct settlement is posted to the credit of the account.

In the debit of the account, the amounts of obligations to pay the amount of compensation to the beneficiary under direct settlement are written off when they are paid.

3390 54 “Other accounts payable related to insurance (reinsurance) activities” (passive).

Purpose: accounting for amounts of other accounts payable related to insurance (reinsurance) activities.

The credit of the account records the amount of other accounts payable related to insurance (reinsurance) activities.

In the debit of the account, other accounts payable related to insurance (reinsurance) activities are written off when they are paid.

3390 55 "Margin on retained reinsurance contracts" (passive).

Purpose: accounting for the margin for services provided for in the contract for a group of reinsurance contracts.

The credit of the account reflects the margin for the services provided for in the contract for a group of reinsurance contracts.

The debit of the account reflects the write-off of the margin for the services provided for in the contract for a group of reinsurance contracts.

3410 "Short-term warranty obligations" (passive).

Purpose: accounting for the amount of reserves for warranty obligations issued by the organization for goods supplied, work performed, services rendered, and the cost of compensation for goods (work, services) in case of detection of defects during the warranty period.

The amount of created reserves is posted to the credit of the account.

under warranty obligations.

In the debit of the account, the amounts of created reserves are written off

under warranty obligations for the costs of performing work within the period of the issued warranties.

3420 "Short-term obligations for claims work" (passive).

Purpose: accounting for the amount of reserves for legal claims, the period of consideration of which is up to one year, and other short-term liabilities

for claims work.

The credit of the account records the amount of reserves created for legal claims, the consideration period of which is up to one year, and other short-term liabilities for claims work.

In the debit of the account, the amounts of created reserves for legal claims, the consideration period of which is up to one year, and other short-term obligations for claims work are written off.

3430 "Short-term estimated liabilities for employee benefits" (passive).

Purpose: accounting for the amount of costs for the payment of short-term employee benefits in the form of paid absences from work, as well as the expected costs of profit sharing and payment of bonuses, and other short-term estimated obligations for employee benefits.

The amount of estimated liabilities is posted to the credit of the account

on employee benefits.

In the debit of the account, the amounts of estimated liabilities are written off

on employee benefits.

3440 "Other short-term estimated liabilities" (passive).

Purpose: accounting for amounts of short-term estimated liabilities,

not accounted for in other accounts.

The credit of the account records the amount of short-term estimated liabilities that are not taken into account in other accounts.

In the debit of the account, amounts of short-term estimated liabilities that are not accounted for in other accounts are written off.

3510 01 "Prepayment of interest on loans provided

and placed deposits" (passive).

Purpose: accounting for the amounts of remuneration previously received by the organization for loans provided and deposits placed.

The credit of the account records the amount of previously received remuneration for loans granted and deposits placed.

In the debit of the account, the amounts of pre-received remuneration for loans provided and deposits placed are written off

in accordance with the accrual method.

3510 41 “Advances received for insurance (reinsurance) activities” (passive).

Purpose: recording the amounts of insurance premiums pre-paid by policyholders (reinsurers) to insurance (reinsurance) organizations.

The credit of the account records the amount of insurance premiums pre-paid by the policyholder (reinsurer) of the insurance (reinsurance) company.

In the debit of the account, prepaid insurance premiums are written off in accordance with the accrual method.

3520 "Deferred income" (passive).

Purpose: accounting for the amount of income of the organization received (accrued) in the reporting period, but relating to short-term future reporting periods: rent or rent; utility fees; shortages of inventory, money identified in the reporting period, found guilty by a person or sentenced to recovery by a court; subscription fee for using communication means; other similar income; the amount of the difference arising as a result of the excess value of all assets acquired by the organization as a property complex

generally above their purchase price.

The amount of deferred income is posted to the credit of the account.

In the debit of the account, amounts of future income are written off to actual income using the accrual method.

3530 "Obligations of a group for disposal intended for sale" (passive).

Purpose: accounting for the amounts of disposal group obligations intended for sale.

The amount of the disposal group's liabilities intended for sale is posted to the credit of the account.

The debit of the account records the write-off of the group's liabilities.

for disposal, intended for sale.

3540 "Other short-term liabilities" (passive).

Purpose: accounting for amounts of other short-term liabilities.

The amount of other short-term liabilities is posted to the credit of the account.

The debit of the account records the write-off of amounts of other short-term liabilities upon their settlement.

4010 "Long-term bank loans" (passive).

Purpose: accounting for the amounts of long-term bank loans received

with a maturity of more than one year.

The credit of the account records the amount of long-term bank loans received by the organization.

In the debit of the account, the amounts of long-term bank loans received are written off when they are repaid by the organization.

4020 "Long-term loans received from legal entities

with the exception of second-tier banks (passive).

Purpose: accounting for loan amounts received from legal entities

with the exception of second-tier banks, with a maturity of more than one year.

The credit of the account records the amount of long-term loans received from legal entities with the exception of second-tier banks.

The debit of the account records the write-off of amounts received from long-term loans when they are repaid by the organization.

4030 01 “Long-term loans received from the Government of the Republic of Kazakhstan” (passive).

Purpose: accounting for the amounts of loans received from the Government of the Republic of Kazakhstan with a repayment period of more than one year.

The credit of the account records the amount of long-term loans received from the Government of the Republic of Kazakhstan.

In the debit of the account, the amounts of long-term loans received are written off when they are repaid.

4030 02 “Long-term loans received from local executive bodies of the Republic of Kazakhstan” (passive).

Purpose: recording the amounts of loans received from local executive bodies of the Republic of Kazakhstan with a repayment period of more than one year.

The credit of the account records the amount of long-term loans received from local executive bodies of the Republic of Kazakhstan.

In the debit of the account, the amounts of long-term loans received are written off when they are repaid by the organization.

4030 04 “Financial lease received from second-tier banks” (passive).

Purpose: accounting for principal amounts under financial leases received by the organization from second-tier banks.

The credit of the account records the principal amount of the financial lease received by the organization from a second-tier bank.

In the debit of the account, the principal amount of the financial lease received is written off when it is repaid by the organization.

4030 05 “Financial lease received from other legal entities” (passive).

Purpose: accounting for principal amounts under financial leases received by the organization from other legal entities.

The credit of the account records the principal amount of the financial lease received by the organization from another legal entity.

The debit of the account records the write-off of the principal amount.

on the received financial lease upon its repayment by the organization.

4030 07 “Securities issued for circulation” (passive).

Purpose: accounting for the nominal value of securities issued by an organization for circulation.

The credit of the account records the nominal value of securities issued by the organization for circulation.

In the debit of the account, the nominal value of securities issued for circulation is written off when they are redeemed by the organization.

4030 08 “Discount on issued securities” (counterpassive).

Purpose: accounting for the excess of the par value of securities issued into circulation over the cost of their placement (discount), adjustment amounts associated with the recognition of interest income using the effective interest method, adjustment amounts associated with the issue of securities at a non-market rate.

The debit of the account records the amount of excess of the par value of securities issued for circulation over the cost of their placement (discount), the amount of adjustment associated with the recognition of interest income using the effective interest method, the amount of adjustment associated with the issue of securities for circulation at a non-market rate.

The credit of the account records the amount of depreciation and (or) write-off of the discount on securities issued for circulation.

4030 09 "Premium on issued securities" (passive).

Purpose: accounting for the excess of the placement cost of securities issued into circulation over their nominal value (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

On the credit side of the account, the amount of the excess of the placement cost of securities issued into circulation over their nominal value (premium), and the amount of adjustments associated with the recognition of interest income using the effective interest rate method are recorded.

The debit of the account records the amount of depreciation and (or) write-off of premiums on securities issued for circulation.

4030 10 "Repurchased securities" (counterpassive).

Purpose: accounting for the nominal value of securities issued by an organization for circulation and purchased from their holders.

The debit of the account records the nominal value of securities issued by the organization for circulation and purchased from their holder.

In the credit of the account, the nominal value of the purchased securities is written off upon their sale to another holder or their cancellation.

4030 11 “Premium on long-term loans received” (passive).

Purpose: accounting for the excess of the amount of the actually received long-term loan (including transaction costs) over the repaid loan amount (premium), adjustment amounts associated with the recognition of interest income using the effective interest rate method.

In the credit of the account, the amount of the excess of the amount of the actually received long-term loan (including transaction costs) over the repaid loan amount (premium), and the amount of the adjustment associated with the recognition of interest income using the effective interest rate method are recorded.

The debit of the account records the amount of depreciation and (or) write-off of the premium on a long-term loan received.

4030 12 “Discount on long-term loans received” (counterpassive).

Purpose: accounting for the excess of the repayable loan amount over the amount of the actually received long-term loan (including transaction costs) (discount), adjustment amounts associated with the recognition of interest income using the effective interest rate method, adjustment amounts associated with obtaining a long-term loan at a non-market rate.

The debit of the account records the amount of the excess of the repaid loan amount over the amount of the actually received long-term loan (including transaction costs) (discount), the amount of adjustment associated with the recognition of interest income using the effective interest rate method, the amount of adjustment associated with obtaining a long-term loan at a non-market rate.

The credit of the account records the amount of depreciation and (or) write-off of the discount on the long-term loan received.

4030 13 “Long-term loans received from the national management holding company” (passive).

Purpose: accounting for the amounts of loans received from the national management holding for a period of more than one year.

The credit of the account records the amounts of long-term loans received from the national management holding.

In the debit of the account, the amounts of long-term loans received are written off when they are repaid.

4030 96 "Reserve fund for Islamic securities" (passive).

Purpose: accounting for the nominal value of a reserve fund intended to cover losses arising from investing money received from the placement of Islamic securities.

The credit of the account records the amount of the reserve fund being created, intended to cover losses arising from investing money received from the placement of Islamic securities.

In the debit of the account, the amounts of the reserve fund are written off upon their cancellation or compensation to holders of Islamic securities for losses resulting from the investment of money received from the placement of Islamic securities.

4040 11 “Best estimate of expected cash flows for the remaining coverage of insurance (reinsurance) contracts” (passive).

Purpose: taking into account the best estimate of expected cash flows for the remaining part of the coverage of insurance (reinsurance) contracts, assessed based on the premium distribution approach and the general valuation model.

The credit of the account reflects the best estimate of expected cash flows for the remaining coverage of insurance (reinsurance) contracts, assessed based on the premium distribution approach and the general valuation model.

The debit of the account reflects the write-off and (or) reduction of the best estimate of expected cash flows for the remaining part of the coverage of insurance (reinsurance) contracts, assessed on the basis of the premium distribution approach and according to the general valuation model, when the estimated estimates change.

4040 12 “Margin on insurance (reinsurance) contracts” (passive).

Purpose: accounting for the margin for services provided for in the contract for groups of insurance (reinsurance) contracts.

The account credit reflects the margin for the services provided for in the contract.

The debit of the account reflects the write-off of the margin for the services provided for in the contract.

4040 13 "Risk adjustment for non-financial risk" (passive).

Purpose: taking into account risk adjustment for non-financial risk.

The credit of the account reflects the risk adjustment for non-financial risk.

The debit of the account reflects the reduction and (or) write-off of the risk adjustment for non-financial risk.

4040 14 “Loss component (based on best estimate of expected cash flows)” (passive). Loss component (based on the best estimate of expected cash flows for the remaining portion of coverage of insurance (reinsurance) contracts" (passive).

Purpose: accounting for the loss component based on the best estimate of expected cash flows for the remaining coverage of insurance (reinsurance) contracts.

The credit of the account reflects the loss component based on the best estimate of expected cash flows for the remaining coverage of insurance (reinsurance) contracts.

The debit of the account reflects the decrease in the loss component based on the best estimate of expected cash flows for the remaining part of the coverage of insurance (reinsurance) contracts.

4040 15 “Loss component (based on risk adjustment for non-financial risk for the remaining coverage of insurance (reinsurance) contracts" (passive).

Purpose: accounting for the loss component based on the risk adjustment for non-financial risk for the remaining coverage of insurance (reinsurance) contracts.

The credit of the account reflects the loss component for the risk adjustment for non-financial risk for the remaining portion of the coverage of insurance (reinsurance) contracts.

The debit of the account reflects the decrease in the loss component for the risk adjustment for non-financial risk for the remaining portion of the coverage of insurance (reinsurance) contracts.

4040 16 “Margin on retained reinsurance contracts” (passive).

Purpose: accounting for the margin for services provided for in the contract for a group of reinsurance contracts held.

The credit of the account reflects the margin for the services provided for in the contract for the group of reinsurance contracts held.

The debit of the account reflects the write-off of the margin for the services provided for in the contract for the group of reinsurance contracts held.

4040 17 "Insurance premiums under insurance contracts" (counter-passive).

Purpose: accounting for the estimated amount of future cash flows under insurance contracts.

The debit of the account reflects the estimated amount of future cash flows under insurance contracts.

The credit of the account reflects the write-off and (or) reduction of the estimated amount of future cash flows under insurance contracts.

4040 18 "Insurance premiums under issued reinsurance agreements" (counterpassive).

Purpose: accounting for the estimated amount of future cash flows under issued reinsurance contracts.

The debit of the account reflects the estimated amount of future cash flows under issued reinsurance contracts.

The credit of the account reflects the write-off and (or) reduction of the estimated amount of future cash flows under issued reinsurance contracts.

4040 19 "Obligations under Islamic insurance contracts"

Purpose: accounting for cash flow obligations for groups of Islamic insurance contracts, assessed on the basis of a general valuation model.

The credit of the account reflects liabilities for cash flows under Islamic insurance contracts.

The debit of the account reflects the write-off/reduction of cash flow obligations under Islamic insurance contracts.

4040 21 “Cash flow obligations under insurance (reinsurance) contracts for incurred losses” (passive).

Purpose: accounting for obligations under insurance (reinsurance) contracts for incurred insurance losses, including cash flows for the fulfillment of contracts in relation to past services.

The credit of the account reflects obligations under insurance (reinsurance) contracts for incurred insured losses.

The debit of the account reflects the write-off/reduction of obligations under insurance (reinsurance) contracts for incurred insurance losses.

4040 22 “Risk adjustment for non-financial risk for incurred losses” (passive).

Purpose: taking into account the risk adjustment for non-financial risk for incurred losses.

The credit of the account reflects the risk adjustment for non-financial risk for incurred losses.

The debit of the account reflects the reduction and (or) write-off of the risk adjustment for non-financial risk for losses incurred.

4040 23 "Cash flow obligations for the remaining portion of the coverage of reinsurance contracts held" (passive).

Purpose: accounting for obligations under held reinsurance contracts.

The credit of the account reflects liabilities under held reinsurance contracts.

The debit of the account reflects the write-off/reduction of liabilities under held reinsurance contracts.

4110 “Long-term accounts payable to suppliers and contractors” (passive).

Purpose: accounting for amounts of long-term accounts payable to suppliers and contractors for payment of the cost of received inventories and fixed assets, accepted works and received services, including the costs of delivery or processing of inventories, regardless of the time of payment of the presented invoice.

The credit of the account records the amount of long-term accounts payable to the supplier and contractor for payment of the cost of received inventories and fixed assets, accepted works and received services, including the costs of delivery or processing of inventories, regardless of the time of payment of the presented invoice.

In the debit of the account, amounts of long-term accounts payable to the supplier and contractor are written off when paying for the cost of received inventory and fixed assets, accepted work and received services, including costs for delivery or processing of inventory, regardless of the time of payment of the presented invoice.

4120 “Long-term accounts payable to subsidiaries” (passive).

Purpose: accounting for amounts of long-term accounts payable to subsidiaries for acquired assets and services received for a period of more than one year and other short-term accounts payable to subsidiaries.

The credit of the account records the amount of long-term accounts payable to the subsidiary for acquired assets and services received for a period of more than one year and other short-term accounts payable of the subsidiary.

In the debit of the account, the amounts of long-term accounts payable to the subsidiary for acquired assets and services received for a period of more than one year and other long-term accounts payable of the subsidiary are written off.

4130 “Long-term accounts payable to associated and joint ventures” (passive).

Purpose: accounting for amounts of long-term accounts payable to associated and joint organizations for acquired assets and services received for a period of more than one year and other long-term accounts payable to associated and joint organizations.

The credit of the account records the amount of long-term accounts payable to associated and joint organizations for acquired assets and services received for a period of more than one year and other long-term accounts payable to associated and joint organizations.

In the debit of the account, the amounts of long-term accounts payable to associated and joint organizations for acquired assets and services received for a period of more than one year and other long-term accounts payable to associated and joint organizations are written off.

4140 “Long-term accounts payable to branches and structural divisions” (passive).

Purpose: accounting for the amounts received and written off of funds to the accounts of branches and structural divisions and other long-term accounts payable to branches and structural divisions.

The account credit records the amount of long-term accounts payable to the branch and structural unit.

In the debit of the account, the amounts of long-term accounts payable to the branch and structural unit are written off.

4150 "Lease obligations" (passive).

Purpose of the account: accounting for the value of the lease obligation.

The credit of the account records the present value of lease payments, the amount of adjustment to the value of the lease liability, the revaluation of lease liabilities, and the amount of adjustments due to changes in the terms of the lease agreement.

The debit of the account records the amount of adjustment to the value of the lease obligation, the revaluation of lease obligations, the amount of adjustment to the value of the lease obligation due to changes in the terms of the lease agreement, and the write-off of amounts of lease obligations upon their repayment.

4170 01 "Obligations under a futures transaction" (passive).

Purpose: accounting for the amounts of long-term obligations under a futures transaction.

The amount of obligations arising as a result of a futures transaction, as well as the amount of negative revaluation, are recorded in the credit of the account.

In the debit of the account, the amounts of obligations that arose when they were paid to the counterparty or the futures transaction was canceled, as well as the amounts of positive revaluation, are written off.

4170 02 “Liabilities under a forward transaction” (passive).

Purpose: accounting for amounts of long-term obligations under a forward transaction.

The amount of liabilities arising as a result of the forward transaction is recorded in the credit of the account.

In the debit of the account, the amounts of obligations that arose when they were paid to the counterparty or the forward transaction was canceled, as well as the amounts of positive revaluation, are written off.

4170 03 "Obligations under an option transaction" (passive).

Purpose: accounting for the amounts of long-term obligations under an option transaction.

The amount of liabilities arising as a result of an option transaction, as well as the amount of negative revaluation, are posted to the credit of the account.

In the debit of the account, the amounts of obligations that arose when they were paid to the counterparty or the option transaction was canceled, as well as the amounts of positive revaluation, are written off.

4170 04 "Liabilities under a swap transaction" (passive).

Purpose: accounting for the amounts of long-term obligations under a swap transaction.

The amounts of liabilities arising as a result of the swap transaction, as well as the amounts of negative revaluation, are posted to the credit of the account.

In the debit of the account, the amounts of obligations that arose when they were paid to the counterparty or the swap transaction was canceled, as well as the amounts of positive revaluation, are written off.

4170 05 “Liabilities for transactions with other derivative financial instruments” (passive).

Purpose: accounting for amounts of long-term liabilities under transactions with other derivative financial instruments.

The amounts of liabilities incurred are posted to the credit of the account.

as a result of transactions with other derivative financial instruments, as well as the amount of negative revaluation.

The debit of the account is used to write off the amounts of obligations that arose when paying them to a counterparty or canceling transactions with other derivative financial instruments, as well as the amount of positive revaluation.

4210 "Long-term warranty obligations" (passive).

Purpose: accounting for the amount of reserves for long-term warranty obligations issued by the organization for goods supplied, work performed, services rendered, and the cost of compensation for goods (work, services) in the event of defects being identified during the warranty period.

The amount of reserves created for long-term guarantee obligations is posted to the credit of the account.

In the debit of the account, the amounts of created reserves for long-term guarantee obligations are written off for expenses within the period of the issued guarantees.

4220 “Long-term estimated liabilities for claims work” (passive).

Purpose: accounting for the amount of reserves for legal claims, the period of consideration of which is more than a year, and other long-term obligations for claims work.

The credit of the account records the amount of reserves created for legal claims, the period of consideration of which is more than a year, and other long-term obligations for claim work.

In the debit of the account, the amounts of created reserves are written off

for lawsuits whose consideration period expires in more than a year,

and other long-term obligations for claims work.

4230 "Long-term estimated liabilities for employee benefits" (passive).

Purpose: accounting for the amounts of long-term estimated liabilities for employee benefits.

The amount of long-term estimated liabilities for employee benefits is posted to the credit of the account.

In the debit of the account, the amounts of long-term estimated liabilities for employee benefits are written off.

4240 "Other long-term estimated liabilities" (passive).

Purpose: accounting for amounts of long-term estimated liabilities that are not accounted for in other accounts.

The credit of the account records the amount of long-term estimated liabilities that are not taken into account in other accounts.

In the debit of the account, amounts of long-term estimated liabilities that are not accounted for in other accounts are written off.

4310 "Deferred tax liabilities for corporate income tax" (passive).

Purpose: accounting for amounts of deferred tax liabilities for corporate income tax, determined from the amount of temporary differences arising as a result of discrepancies between accounting and tax accounting.

The amount of deferred tax liabilities for corporate income tax is posted to the credit of the account.

In the debit of the account, the amounts of deferred tax liabilities for corporate income tax are written off when they are adjusted in correspondence with account No. 7710.

4410 "Long-term advances received" (passive).

Purpose: accounting for the amounts of long-term advances received for the supply of goods, raw materials, supplies, services, as well as for payment for products produced for customers in partial readiness, and other long-term advances received.

The credit of the account records the amount of long-term advances received for the supply of goods, raw materials, supplies, provision of services, as well as for payment for products produced for customers in partial readiness, and other long-term advances received.

In the debit of the account, the amounts of long-term advances received for the supply of goods, raw materials, supplies, services, as well as for payment for products produced for customers in partial readiness, and other long-term advances received are written off.

4420 “Deferred income” (passive).

Purpose: accounting for the amount of income of the organization received (accrued) in the reporting period, but relating to long-term future reporting periods.

The amount of income for long-term future periods is posted to the credit of the account.

In the debit of the account, amounts of income from long-term future periods are written off.

4430 "Other long-term liabilities" (passive).

Purpose: accounting for amounts of other long-term liabilities.

The amount of other long-term liabilities is posted to the credit of the account.

In the debit of the account, the amounts of other long-term liabilities are written off.

4440 "Liabilities on preferred shares" (passive).

Purpose: accounting for amounts of preferred shares or dividends accrued on preferred shares, providing for their mandatory redemption by the issuer at a fixed or determinable amount on a fixed or determinable day in the future.

The credit of the account records the amounts of preferred shares or dividends accrued on preferred shares.

In the debit of the account, the amounts of preferred shares or dividends accrued on preferred shares are written off when they are paid.

5010 "Preferred shares" (passive).

Purpose: accounting for the amount of the organization's authorized capital for preferred shares.

The credit of the account records the amount of payment of preferred shares by the founders (sole founder) at their nominal value and the sale of shares by investors (investor) at the placement price.

The debit of the account is used to write off the amount of canceled preferred shares.

5020 "Common shares" (passive).

Purpose: accounting for the amount of the organization's authorized capital for common shares.

The credit of the account records the amount of payment for a common share by the founders (sole founder) at their nominal value and the sale of shares by investors (investors) at the placement price established in accordance with the requirements of the legislation of the Republic of Kazakhstan.

In the debit of the account, the amount of the canceled common share is written off.

5030 "Deposits and shares" (passive).

Purpose: accounting for the amounts of authorized capital determined in the constituent documents of an organization formed in the legal form of a partnership.

The credit of the account records the amount of assets contributed to the authorized capital of an organization formed in the legal form of a partnership.

The debit of the account records the amount of return or reduction in the amount of the authorized capital of an organization formed in the legal form of a partnership.

5210 "Repurchased own equity instruments" (counter-passive).

Purpose: accounting for redemption amounts of placed own equity instruments.

The debit of the account records the amount of redemption of placed own equity instruments in accordance with the requirements of the legislation of the Republic of Kazakhstan.

In the credit of the account, the amount of purchased, placed own equity instruments is written off upon their subsequent sale or cancellation.

5310 "Share premium" (passive).

Purpose: accounting for the amount of share premium on shares.

The amount of income from the sale of previously repurchased shares is posted to the credit of the account.

The debit of the account records the amount of expenses incurred on the sale of previously repurchased shares.

5320 "Additional paid-in capital" (passive).

Purpose: accounting for amounts of additionally paid capital (except for share premium).

The amount of additional paid-in capital that arises is posted to the credit of the account.

In the debit of the account, the amount of additionally paid capital is written off.

5410 “Reserve capital established by constituent documents” (passive).

Purpose: accounting for reserve capital established in accordance with the legislation of the Republic of Kazakhstan and the constituent documents of the organization.

The credit of the account records the amount of reserve capital established in accordance with the legislation of the Republic of Kazakhstan and the constituent documents of the organization.

In the debit of the account, the amount of reserve capital established in accordance with the legislation of the Republic of Kazakhstan and the constituent documents of the organization is written off to balance sheet account No. 5520 “Retained earnings (uncovered loss) of previous years.”

5420 “Reserve for revaluation of fixed assets and assets in the form of the right of use” (passive).

Purpose: accounting for the amounts of revaluation of fixed assets and assets in the form of the right of use resulting from the revaluation of their fair value.

The credit of the account records the amount of the positive difference from the revaluation of fixed assets and assets in the form of the right of use when their fair value increases.

The debit of the account records the amount of the negative difference from the revaluation of fixed assets and assets in the form of the right of use when their fair value decreases, as well as the write-off of the positive revaluation of fixed assets and assets in the form of the right of use to balance sheet account No. 5520 as they are used or at the time of disposal of fixed assets and assets in the form of the right of use.

5430 “Reserve for revaluation of intangible assets” (passive).

Purpose: accounting for the amounts of revaluation of intangible assets resulting from the revaluation of their fair value.

The amount of the positive difference from the revaluation of intangible assets when their fair value increases is recorded in the credit of the account.

The debit of the account records the amount of the negative difference from the revaluation of intangible assets when their fair value decreases, as well as the write-off of the positive revaluation of intangible assets to balance sheet account No. 5520 “Retained earnings (uncovered loss) of previous years” as they are used or at the time of disposal of intangible assets.

5440 “Reserve for revaluation of financial assets recorded at fair value through other comprehensive income” (passive).

Purpose: accounting for the amount of revaluation reserves for financial assets accounted for at fair value through other comprehensive income.

The credit of the account records the amount of positive revaluation of the value of financial assets accounted for at fair value through other comprehensive income, as well as the amount of accumulated revaluation of them disposed of or transferred to another category of financial assets in correspondence with the corresponding balance sheet accounts.

The debit of the account records the amount of negative revaluation of the value of financial assets accounted for at fair value through other comprehensive income, as well as the amount of accumulated revaluation of them disposed of or transferred to another category of financial assets in correspondence with the corresponding balance sheet accounts.

5450 “Reserve for revaluation of other assets” (passive).

Purpose: accounting for amounts of revaluation of the value of other assets of the organization, subject to reflection directly in capital in accordance with the requirements of international financial reporting standards.

The credit of the account records the amount of positive revaluation of the value of other assets of the organization.

The debit of the account records the amount of negative revaluation of the value of other assets, as well as the write-off of the amount of positive revaluation of the value of other assets in connection with their disposal.

5460 "Other reserves" (passive).

Purpose: accounting for the amounts of other reserves formed by the organization in accordance with the constituent documents of the organization.

The credit of the account records the amount of receipts to other reserves of the organization through deductions from net income.

In the debit of the account, amounts of other reserves of the organization are written off when they are used by the organization for their intended purpose.

5461 “Financial risk under insurance (reinsurance) contracts” (passive).

Purpose: accounting by insurance (reinsurance) organizations of the amounts of calculated financial risk under insurance (reinsurance) contracts, possible future changes in one or more certain factors.

The amount of generated financial risk under insurance (reinsurance) contracts is recorded in the credit of the account.

In the debit of the account, amounts of financial risk under insurance (reinsurance) contracts are written off.

5470 “Reserve for revaluation of loans accounted for at fair value through other comprehensive income” (passive).

Purpose: accounting for the amounts of revaluation reserves for loans accounted for at fair value through other comprehensive income.

The credit of the account records the amount of positive revaluation of the value of loans accounted for at fair value through other comprehensive income, as well as the amount of accumulated revaluation of them disposed of or transferred to another category of financial assets in correspondence with the corresponding balance sheet accounts.

The debit of the account records the amount of negative revaluation of the value of loans accounted for at fair value through other comprehensive income, as well as the amount of accumulated revaluation of them disposed of or transferred to another category of financial assets in correspondence with the corresponding balance sheet accounts.

5480 “Valuation reserves (provisions) for expected and actual credit losses on securities accounted for at fair value through other comprehensive income” (passive).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on financial assets accounted for at fair value through other comprehensive income.

The credit of the account records the amounts of reserves (provisions) created to cover losses on financial assets accounted for at fair value through other comprehensive income.

In the debit of the account, the amounts of created reserves (provisions) are written off to cover losses on financial assets accounted for at fair value through other comprehensive income when they are canceled or the claim on the financial asset is written off from the balance sheet.

5490 “Allowances for expected and actual credit losses on loans accounted for at fair value through other comprehensive income” (passive).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income.

The credit of the account records the amounts of reserves (provisions) created to cover losses on loans accounted for at fair value through other comprehensive income when they are canceled or a claim on a financial asset is written off from the balance sheet.

In the debit of the account, the amounts of created reserves (provisions) are written off to cover losses on loans accounted for at fair value through other comprehensive income.

5490 40 "Reserve for unforeseen risks."

Purpose: accounting by insurance (reinsurance) organizations of the amounts of calculated reserves for unforeseen risks.

The amount of the formed reserves for unforeseen risks is posted to the credit of the account.

In the debit of the account, the amounts of formed reserves for unforeseen risks are written off when they are reduced.

5490 41 "Stabilization reserve".

Purpose: accounting by insurance (reinsurance) organizations of the amounts of calculated stabilization reserves.

The amount of formed stabilization reserves is posted to the credit of the account.

In the debit of the account, the amounts of formed stabilization reserves are written off when they decrease.

5520 “Retained earnings (uncovered loss) of previous years” (passive).

Purpose: accounting for the amounts of undistributed net profit (uncovered loss) of the organization from previous years.

The credit of the account records the amount of undistributed net profit (uncovered loss) of the organization from previous years.

The debit is used to write off the amounts of undistributed net profit (uncovered loss) of the organization from previous years for its intended purpose.

5610 "Retained earnings (uncovered loss) of the reporting year."

Purpose: accounting for the amounts of undistributed net profit (uncovered loss) received by the organization for the reporting period.

The credit of the account records the amount of the organization's income for the reporting period when closing the corresponding income balance sheet accounts.

The debit of the account records the amount of the organization's expenses for the reporting period when closing the corresponding balance sheet expense accounts and writing off the amounts of undistributed net profit (uncovered loss) for the reporting period when they are distributed for their intended purpose, as well as in correspondence with balance sheet account No. 5520 "Retained profit (uncovered loss) of previous years."

6010 "Income from sales of products and provision of services."

Purpose: accounting for amounts of income from the sale of finished products and the provision of services.

The credit of the account records the amount of income from the sale of finished products and the provision of services.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6020 "Return of sold products."

Purpose: accounting for the cost of returning sold products.

The debit of the account records the cost of the returned products.

By crediting the account, the cost of the returned products is written off to balance sheet account No. 5610.

6030 "Discounts on price and sales."

Purpose: accounting for the amount of discounts on sales provided by the organization in accordance with the terms of the contract, and on prices in connection with the identification of defects in sold products.

The debit of the account records the amount of discounts on sales provided by the organization in accordance with the terms of the contract, and on prices in connection with the identification of defects in sold products.

In the credit of the account, the amounts of discounts provided on sales and from the price are written off to balance sheet account No. 5610.

6110 01 "Income related to the receipt of interest on purchased securities."

Purpose: accounting for amounts of income associated with receiving remuneration on purchased securities.

The credit of the account records the amount of income associated with the receipt of interest on purchased securities.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 02 "Income related to the amortization of premiums on securities issued in circulation."

Purpose: accounting for amounts of income associated with the amortization of premiums on securities issued by the organization for circulation.

The credit of the account records the amount of income associated with the amortization of premiums on securities issued by the organization for circulation.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 03 "Income related to amortization of discount on purchased securities."

Purpose: accounting for amounts of income associated with amortization of discount on purchased securities.

The credit of the account records the amount of income associated with the amortization of the discount on purchased securities.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 04 “Income associated with receiving remuneration on reverse repo transactions with securities.”

Purpose: accounting for amounts of income associated with receiving remuneration on reverse repo transactions with securities.

The credit of the account records the amount of income associated with receiving remuneration on reverse repo transactions with securities.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 05 "Income from amortization of discount on placed deposits."

Purpose: accounting for the amounts of income associated with the amortization of the discount on deposits placed.

The credit of the account records the amounts of income associated with the amortization of the discount on deposits placed.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

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

Purpose: accounting for amounts of income associated with amortization of discount on loans provided.

The credit of the account records the amounts of income associated with the amortization of the discount on loans provided.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 08 "Income from amortization of premiums on loans received."

Purpose: Accounting for amounts of income associated with amortization of premiums on loans received.

The credit of the account records the amounts of income associated with the amortization of premiums on loans received.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 28 "Income related to receiving remuneration on current accounts."

Purpose: accounting for amounts of income associated with receiving remuneration on current accounts opened in second-tier banks and organizations carrying out certain types of banking operations.

The credit of the account records the amount of income associated with receiving remuneration on current accounts opened with a second-tier bank and an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 29 "Income related to the receipt of interest on demand deposits."

Purpose: accounting for amounts of income associated with receiving remuneration on demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The credit of the account records the amount of income associated with the receipt of interest on demand deposits placed with a second-tier bank and an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 30 "Income associated with receiving interest on time deposits."

Purpose: accounting for amounts of income associated with receiving remuneration on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations.

The credit of the account records the amount of income associated with the receipt of remuneration on time deposits placed with a second-tier bank and an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 31 "Income associated with receiving remuneration on conditional deposits."

Purpose: accounting for amounts of income associated with receiving remuneration on conditional deposits placed in second-tier banks or organizations carrying out certain types of banking operations.

The credit of the account records the amount of income associated with the receipt of remuneration on conditional deposits placed with a second-tier bank and an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 32 "Income related to the receipt of interest on loans."

Purpose: accounting for amounts of income associated with receiving remuneration on loans provided to clients.

The credit of the account records the amount of income associated with the receipt of remuneration on loans provided to the client.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 34 "Other income related to the receipt of remuneration."

Purpose: accounting for amounts of other income of the organization related to the receipt of remuneration.

The credit of the account records the amount of other income of the organization related to the receipt of remuneration.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 35 "Income associated with receiving remuneration on savings deposits."

Purpose: accounting for amounts of income associated with receiving remuneration on savings deposits opened in second-tier banks and organizations carrying out certain types of banking operations.

The credit of the account records the amount of income associated with receiving remuneration on savings deposits opened in a second-tier bank and an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6110 41 "Commission income from reinsurance contracts."

Purpose: accounting for the amounts of commission income received by reinsurance organizations in accordance with the reinsurance agreement from the reinsurer.

The credit of the account records the amount of commission income received by the reinsurance organization in accordance with the reinsurance agreement from the reinsurer.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6120 "Dividend income".

Purpose: accounting for the amount of dividends accrued by the organization from participation in the capital of subsidiaries, affiliates and jointly controlled legal entities, as well as other income from equity participation in the capital of legal entities.

The credit of the account records the amount of dividends accrued by the organization from participation in the capital of a subsidiary, dependent organization and jointly controlled legal entity, as well as other income from equity participation in the capital of a legal entity.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6130 "Income from finance leases".

Purpose: accounting for amounts of income associated with the receipt of remuneration under financial leases provided to clients.

The credit of the account records the amount of income associated with the receipt of remuneration under the finance lease provided to the client.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6140 "Income from transactions with investments in real estate."

Purpose: accounting for the amounts of income from real estate (land, building or part thereof) at the disposal (of the owner or lessee under a lease agreement) for the purpose of receiving rental payments or income from capital gains or both.

The credit of the account records the amount of income from real estate (land, building or part thereof) held (by the owner or the lessee under a lease) for the purpose of receiving rental payments or capital gains or both.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6150 01 "Income from changes in the value of securities accounted for at fair value, changes in which are reflected in profit or loss."

Purpose: accounting for the amounts of positive revaluation of securities accounted for at fair value, changes in which are reflected in profit or loss.

The credit of the account records the amount of positive revaluation of securities accounted for at fair value, changes in which are recognized in profit or loss.

In the debit of the account, the amounts of income received are written off to balance sheet account No. 5610.

6150 03 "Income from securities accounted for at fair value through other comprehensive income."

Purpose: accounting for the amount of income upon disposal and (or) upon reclassification of debt securities accounted for at fair value through other comprehensive income.

The credit of the account records the amount of income on disposal and/or reclassification of debt securities carried at fair value through other comprehensive income.

In the debit of the account, the amounts of income received are written off to balance sheet account No. 5610.

6150 04 "Income from changes in the fair value of other financial instruments."

Purpose: accounting for the amounts of positive revaluation of other financial instruments.

The amount of positive revaluation of other financial instruments is posted to the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6160 "Other income from financing."

Purpose: accounting for amounts of other financing income not accounted for in the balance sheet accounts of groups No. 6110, 6120, 6130, 6140 and 6150.

The amount of other financing income is posted to the credit of the account.

In the debit of the account, the amounts of other income are written off

from financing to balance sheet account No. 5610.

6210 "Income from disposal of assets."

Purpose: accounting for the amount of income of an organization from the disposal of its assets.

The credit of the account records the amount of the organization's income from the disposal of its assets.

In the debit of the account, income is written off to balance sheet account No. 5610.

6220 "Income from gratuitously received assets."

Purpose: accounting for amounts of income associated with the gratuitous receipt of assets.

The credit of the account records the amount of income associated with the gratuitous receipt of assets.

In the debit of the account, income is written off to balance sheet account No. 5610.

6230 "Income from government subsidies."

Purpose: accounting for the amount of subsidies received by the organization from the state.

The credit of the account records the amount of subsidies received by the organization from the state.

In the debit of the account, the amounts of subsidies received are written off to balance sheet account No. 5610.

6240 01 "Income from the restoration (cancellation) of reserves (provisions) created for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 02 "Income from the restoration (cancellation) of reserves (provisions) created on deposits placed in second-tier banks and organizations carrying out certain types of banking operations."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created for deposits placed in a second-tier bank or an organization carrying out certain types of banking operations.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created on deposits placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 03 "Income from the restoration (cancellation) of reserves (provisions) created for other receivables."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created for other receivables.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for other receivables.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 04 "Income from the restoration (cancellation) of reserves (provisions) created on current accounts placed with second-tier banks and organizations carrying out certain types of banking operations."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created on current accounts placed with a second-tier bank or an organization carrying out certain types of banking operations.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created on current accounts placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 21 "Income from the restoration (cancellation) of reserves (provisions) created for loans provided to customers."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created for loans provided to customers.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for loans provided to the client.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 22 "Income from the restoration (cancellation) of reserves (provisions) created under financial leases provided to clients."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created under financial leases provided to clients.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created under the financial lease provided to the client.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 23 "Income from the restoration (cancellation) of reserves (provisions) created for contingent liabilities.

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created for contingent liabilities.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for contingent liabilities.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 42 "Income from the restoration (cancellation) of reserves (provisions) for the impairment of acquisition cash flows."

Purpose: accounting for the amounts of restoration (cancellation) of reserves (provisions) created for the impairment of acquisition cash flows.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for the impairment of acquisition cash flows.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6240 91 “Income from the restoration (cancellation) of the reserve fund for Islamic securities.”

Purpose: accounting for the restored (cancelled) amounts of the reserve fund created to cover losses arising from the investment of money received from the placement of Islamic securities.

The credit of the account records the amount of income from the restoration (cancellation) of the reserve fund created to cover losses arising from the investment of money received from the placement of Islamic securities.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6250 02 "Income from revaluation of foreign currency."

Purpose: accounting for the amounts of positive revaluation (exchange rate difference) of foreign currency.

The amount of positive revaluation (exchange difference) of foreign currency is posted to the account credit.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6260 "Income from operating leases."

Purpose: accounting for amounts of income associated with the receipt of income from assets transferred under operating lease.

The credit of the account records the amount of income associated with the receipt of income from assets transferred under operating lease.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 01 "Income from the sale of refined precious metals."

Purpose: accounting for the amount of income of the organization from the sale of refined precious metals.

The credit of the account records the amount of the organization's income from the sale of refined precious metals.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 02 "Income from the purchase and sale of foreign currency."

Purpose: accounting for the amount of income of the organization from the purchase and sale of foreign currency.

The credit of the account records the amount of the organization's income from the purchase and sale of foreign currency.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 05 "Income from the revaluation of refined precious metals."

Purpose: accounting for the amounts of positive revaluation of refined precious metals.

The amount of positive revaluation of refined precious metals is entered in the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 06 "Income from other revaluation."

Purpose: accounting for the amounts of positive revaluation of other assets.

The amount of positive revaluation of other assets is posted to the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 07 "Other income".

Purpose: accounting for the amounts of other income received by the organization and income unaccounted for in other balance sheet accounts.

The credit of the account records the amount of other income received by the organization.

In the debit of the account, amounts of other income are written off to balance sheet account No. 5610.

6280 08 "Forfeit (fine, penalty)."

Purpose: accounting for the amount of the received penalty (fine, penalty).

The amount of the received penalty (fine, penalty) is posted to the account credit.

In the debit of the account, the received amounts of penalties (fines, penalties) are written off to balance account No. 5610.

6280 09 "Income from the purchase and sale of securities."

Purpose: accounting for amounts of income from the purchase and sale of securities.

The amount of income from the purchase and sale of securities is entered in the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 31 “Adjustment of expenses for the loss component” (passive).

Purpose: accounting for the amount of adjustments to expenses for the loss component when reducing expenses.

The credit of the account reflects the adjustment of expenses for the loss component.

The debit of the account reflects the write-off of the adjustment to balance sheet account No. 5610.

6280 32 “Financial income from insurance (reinsurance)” (passive).

Purpose: accounting for income reflecting the influence of the time value of money and the influence of financial risk.

The credit of the account reflects income related to the influence of the time value of money and the influence of financial risk.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

6280 33 “Income from reducing risk adjustment for non-financial risk” (passive).

Purpose: income accounting to reduce risk adjustment for non-financial risk.

The credit of the account reflects income related to the reduction of the risk adjustment for non-financial risk.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

6280 34 “Income from amortization of margin under insurance (reinsurance) contracts” (passive).

Purpose: accounting for income from amortization of margins for services provided for in the contract for groups of insurance (reinsurance) contracts.

The credit of the account reflects income related to the amortization of the margin for the provided services.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

6280 40 Income related to insurance (reinsurance) activities.

Purpose: accounting for amounts of income associated with insurance (reinsurance) activities.

The credit of the account records the amount of income associated with insurance (reinsurance) activities.

In the debit of the account, amounts of income related to insurance (reinsurance) activities are written off to balance sheet account No. 5610.

6280 41 "Insurance proceeds (income from insurance)".

Purpose: accounting for insurance income due to a decrease in liabilities for the remaining part of insurance coverage due to the provision of services during the period.

In the credit of the account, income is reflected in connection with the decrease in liabilities for the remaining part of the insurance coverage due to the provision of services during the period.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

6280 55 "Income from reinsurance."

Purpose: accounting of income related to reinsurance activities.

The credit of the account reflects income related to reinsurance activities.

In the debit of the account, income related to reinsurance activities is reflected in balance sheet account No. 5610.

6280 56 "Income from the formation of a reinsurance asset based on risk adjustment for non-financial risk."

Purpose: accounting for income associated with the formation of a reinsurance asset based on risk adjustment for non-financial risk.

The credit of the account reflects income related to the formation of a reinsurance asset based on a risk adjustment for non-financial risk.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

6280 42 "Income related to compensation of insurance payments by the reinsurer."

Purpose: accounting for the amounts of income received by insurance (reinsurance) organizations in the form of insurance payments from reinsurers.

The credit of the account records the amount of income received by the insurance (reinsurance) organization in the form of insurance payments from the reinsurer.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 43 "Income related to compensation of recourse claims and losses (subrogation)."

Purpose: accounting for the amounts of income received by an insurance organization for compensation of recourse claims and (or) compensation for losses (subrogation).

The credit of the account records the amount of income received by the insurance organization for compensation of recourse claims and (or) compensation for losses (subrogation).

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6280 44 "Other income from insurance activities."

Purpose: accounting for amounts of other income of insurance (reinsurance) organizations from insurance activities.

The credit of the account records the amount of other income received by the insurance (reinsurance) company from insurance activities.

In the debit of the account, amounts of other income are written off to balance sheet account No. 5610.

6280 45 "Commission income of an Islamic insurance organization from the management of an Islamic insurance fund"

Purpose: accounting for commission income of an Islamic insurance organization from the management of an Islamic insurance fund

The credit of the account records the amount of commission income of the Islamic insurance organization from the management of the Islamic insurance fund.

In the debit of the account, amounts of other income are written off to balance sheet account No. 5610.

6290 09 "Income from futures transactions."

Purpose: accounting for the amounts of realized income received from futures transactions.

The amount of realized income received on futures transactions is recorded in the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6290 10 "Income from forward transactions."

Purpose: accounting for the amounts of realized income received under forward transactions.

The amount of realized income received on forward transactions is posted to the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6290 11 "Income from option transactions."

Purpose: accounting for the amounts of realized income received from option transactions.

The amount of realized income received from option transactions is posted to the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6290 13 "Income from swap transactions."

Purpose: accounting for the amounts of realized income received under swap transactions.

The amount of realized income received on swap transactions is posted to the credit of the account.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6290 14 "Income from transactions with other derivative financial instruments."

Purpose: accounting for the amounts of realized income received from transactions with other derivative financial instruments.

The credit of the account records the amounts of realized income received from transactions with other derivative financial instruments.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6310 "Income related to discontinued operations."

Purpose: accounting for amounts of income from sold assets or settlements of obligations associated with discontinued operations.

The credit of the account records the amount of income from assets sold or settlements of liabilities associated with discontinued operations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6410 "Share of profit of associated organizations."

Purpose: accounting for the share of profit of associated organizations accounted for using the equity method.

The credit of the account records the amount of the share of the associated organization's profit accounted for using the equity method.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

6420 "Profit share of joint organizations."

Purpose: accounting for the share of profit of joint organizations accounted for by the equity method.

The credit of the account records the amount of the share of profit of the joint organization accounted for using the equity method.

According to the credit of the account, income is written off to balance sheet account No. 5610.

7010 “Cost of products sold and services provided.”

Purpose: accounting for the cost of sold finished products (goods, works, services) of the organization and services performed.

The debit of the account records the cost of sold finished products (goods, works, services) of the organization and services performed.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7110 "Expenses for the sale of products and provision of services."

Purpose: accounting for the amount of expenses for the sale of finished products and the provision of services by the organization.

The debit of the account records the amount of expenses for the sale of finished products and provision of services to the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7210 "Administrative expenses".

Purpose: accounting for amounts of administrative expenses not related to the production process of the organization, as well as to the sale of finished products (goods, works, services) of the organization.

The debit of the account records the amount of administrative expenses not related to the production process of the organization, as well as to the sale of finished products (goods, works, services) of the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7220 01 "Expenses for social tax, social contributions and mandatory pension contributions of the employer."

Purpose: accounting for the amount of expenses of the organization for the payment of social tax, social contributions and mandatory pension contributions of the employer.

The debit of the account records the amount of the organization's expenses for paying social tax, social contributions and mandatory employer pension contributions.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7220 02 "Land tax expenses."

Purpose: accounting for the amount of expenses of an organization to pay land tax.

The debit of the account records the amount of the organization's expenses for paying land tax.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7220 03 "Property tax expenses."

Purpose: accounting for the amount of expenses of an organization to pay property taxes.

The debit of the account records the amount of the organization's expenses for paying property taxes.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7220 04 "Expenses for vehicle tax."

Purpose: accounting for the amount of expenses of an organization to pay tax on vehicles.

The debit of the account records the amount of the organization's expenses for paying vehicle tax.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7220 05 "Expenses for other taxes, fees and obligatory payments to the budget."

Purpose: accounting for the amount of expenses of the organization for payment of other taxes, fees and obligatory payments to the budget.

The debit of the account records the amount of the organization's expenses for paying other taxes, fees and obligatory payments to the budget.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 01 "Expenses associated with the payment of interest on securities issued in circulation."

Purpose: accounting for the amounts of expenses associated with the payment of remuneration on securities issued by the organization for circulation.

The debit of the account records the amount of expenses associated with the payment of interest on securities issued by the organization for circulation.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 02 "Expenses associated with amortization of premiums on purchased securities."

Purpose: accounting for the amounts of expenses associated with the amortization of premiums on securities acquired by the organization.

The debit of the account records the amount of expenses associated with the amortization of premiums on securities acquired by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 03 "Expenses associated with amortization of discount on securities issued in circulation."

Purpose: accounting for the amounts of expenses associated with the amortization of the discount on securities issued by the organization for circulation.

The debit of the account records the amount of expenses associated with the amortization of the discount on securities issued by the organization for circulation.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 04 "Expenses associated with the payment of remuneration on REPO transactions with securities."

Purpose: accounting for the amount of expenses of the organization associated with the payment of remuneration for REPO transactions with securities.

The debit of the account records the amount of the organization's expenses associated with the payment of remuneration for the REPO transaction with securities.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 05 "Forfeit (fine, penalty)."

Purpose: recording the amounts of penalties (fines, penalties) paid by the organization.

The debit of the account records the amount of penalties (fines, penalties) paid by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 07 "Expenses for amortization of discount on loans received."

Purpose: accounting for the amounts of expenses associated with amortization of the discount on loans received.

The debit of the account records the amounts of expenses associated with amortization of the discount on loans received.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 09 "Expenses for amortization of premiums on loans provided."

Purpose: accounting for the amounts of expenses associated with the amortization of premiums on loans provided.

The debit of the account records the amounts of expenses associated with the amortization of premiums on loans provided.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 10 "Expenses for depreciation of premiums on placed deposits."

Purpose: accounting for the amounts of expenses associated with the amortization of premiums on placed deposits.

The debit of the account records the amounts of expenses associated with the amortization of premiums on placed deposits.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 11 and 7310 12 numbers, names and descriptions of accounts are excluded.

7310 24 "Expenses associated with the payment of interest on loans received."

Purpose: accounting for the amounts of expenses associated with the payment of interest on short-term and long-term loans received by the organization from second-tier banks, the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and other legal entities.

The debit of the account records the amount of expenses associated with the payment of interest on loans received by the organization from second-tier banks, the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan or other legal entities.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7310 25 "Other expenses related to the payment of remuneration."

Purpose: accounting for the amounts of expenses associated with the payment of remuneration for other operations of the organization.

The debit of the account records the amount of expenses associated with the payment of remuneration for other operations of the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7320 "Expenses for interest payments on finance leases."

Purpose: accounting for the amounts of expenses associated with the payment of remuneration under a financial lease received by the organization.

The debit of the account records the amount of expenses associated with the payment of remuneration under the financial lease received by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7330 "Expenses from changes in the fair value of financial instruments."

Purpose: accounting for the amounts of expenses incurred by the organization as a result of changes in the fair value of financial instruments.

The debit of the account records the amount of expenses incurred by the organization as a result of changes in the fair value of financial instruments.

According to the credit of the account, the amounts of expenses are written off to balance sheet account No. 5610.

7340 "Other financing costs."

Purpose: accounting of amounts of financing costs.

The debit of the account records the amount of expenses incurred by the organization for financing.

In the credit of the account, the amounts of expenses incurred for financing are written off.

7350 "Interest expenses on lease obligations."

Purpose: accounting for the amounts of expenses associated with the payment of remuneration under the lease obligation received by the organization.

The debit of the account records the amount of expenses associated with the payment of interest on the lease obligation received by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7410 "Expenses on disposal of assets."

Purpose: accounting for the amounts of expenses associated with the disposal of assets.

The debit of the account records the amount of expenses associated with the disposal of assets.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7420 "Expenses from impairment of assets."

Purpose: accounting for the amount of expenses from asset impairment.

The debit of the account records the amount of depreciation expenses when the value of the asset decreases.

In the credit of the account, depreciation expenses are written off to balance sheet account No. 5610.

7430 02 "Expenses from revaluation of foreign currency."

Purpose: accounting for amounts of negative revaluation (exchange rate difference) of foreign currency.

The debit of the account records the amount of negative revaluation of the difference (exchange difference) in foreign currency.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 01 "Expenses for the formation of reserves (provisions) for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 02 "Expenses for the formation of reserves (provisions) for placed deposits."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for deposits placed by the organization.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for deposits placed by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 03 "Expenses for the formation of reserves (provisions) for other receivables."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for other receivables of the organization.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for other receivables of the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 04 "Expenses for the formation of reserves (provisions) for current accounts placed with second-tier banks and organizations carrying out certain types of banking operations."

Purpose: accounting for the amounts of expenses for the formation of reserves (provisions) for current accounts placed in second-tier banks and organizations carrying out certain types of banking operations.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for current accounts placed with second-tier banks and organizations carrying out certain types of banking operations on deposits.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 21 "Expenses for the formation of reserves (provisions) for loans provided."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for loans provided by the organization.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for loans provided by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 22 "Expenses for the formation of reserves (provisions) for the provided financial lease."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for financial leases provided by the organization.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for financial leases provided by the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 23 "Expenses for the formation of reserves (provisions) for contingent liabilities."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for the contingent obligations of the organization.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for the contingent liabilities of the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 24 "Expenses for the formation of reserves (provisions) for the impairment of acquisition cash flows."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for the impairment of acquisition cash flows.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for the impairment of acquisition cash flows.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7440 91 "Costs for the formation of a reserve fund for Islamic securities"

Purpose: accounting for the amount of expenses for the formation of a reserve fund intended to cover losses arising from investing money received from the placement of Islamic securities.

The debit of the account records the amount of expenses for the formation of a reserve fund to cover losses arising from investing money received from the placement of Islamic securities.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7450 "Operating lease expenses."

Purpose: accounting for the amounts of expenses associated with rent for operating leases.

The debit of the account records the amount of expenses associated with rent for operating leases.

In the credit of the account, the amounts of expenses incurred for rent are written off.

7470 01 "Book value of refined precious metals."

Purpose: accounting of the book value of refined precious metals.

The debit of the account records the book value of refined precious metals.

By crediting the account, expenses are written off to balance sheet account No. 5610.

7470 02 "Expenses for the purchase and sale of foreign currency."

Purpose: accounting for the amount of expenses of the organization associated with the purchase and sale of foreign currency.

The debit of the account records the amount of the organization's expenses associated with the purchase and sale of foreign currency.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 03 "Expenses from changes in the value of securities accounted for at fair value, changes in which are reflected in profit or loss."

Purpose: accounting for amounts of expenses in the form of negative revaluation of securities accounted for at fair value, changes in which are reflected in profit or loss.

The debit of the account records the amount of expenses in the form of negative revaluation of securities accounted for at fair value, changes in which are reflected in profit or loss, upon disposal of these securities from the balance sheet.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 06 “Expenses on securities accounted for at fair value through other comprehensive income” (active).

Purpose: accounting for the amounts of expenses upon disposal and (or) upon reclassification of debt securities accounted for at fair value through other comprehensive income.

The debit of the account records the amount of expenses upon disposal and/or reclassification of debt securities accounted for at fair value through other comprehensive income.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 07 "Expenses from the revaluation of refined precious metals."

Purpose: accounting for amounts of expenses from negative revaluation of precious metals.

The debit of the account records the amount of expenses from the negative revaluation of precious metals when precious metals are written off from the balance sheet.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 08 "Expenses from other revaluation."

Purpose: accounting for the amount of expenses of the organization from negative revaluation of other assets.

The debit of the account records the amount of the organization's expenses from the negative revaluation of other assets.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 09 "Other expenses".

Purpose: accounting for the amount of expenses of the organization associated with the implementation of other transactions in financial and non-financial activities that cannot be posted on other balance sheet accounts.

The debit of the account records the amount of other expenses of the organization.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 10 "Expenses from the purchase and sale of securities."

Purpose: accounting for the amounts of expenses from the purchase and sale of securities.

The debit of the account records the amounts of expenses from the purchase and sale of securities.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 31 "Insurance expenses in the form of a loss component."

Purpose: accounting for expenses by loss component.

The debit of the account reflects expenses related to the loss component.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

7470 32 "Financial expenses for insurance (reinsurance)".

Purpose: accounting for expenses reflecting the influence of the time value of money and the influence of financial risk.

The credit of the account reflects the formation/creation of expenses associated with the influence of the time value of money and the influence of financial risk.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

7470 33 "Costs to reduce risk adjustment for non-financial risk."

Purpose: accounting for expenses to reduce the reinsurance asset by risk adjustment for non-financial risk.

The debit of the account reflects expenses associated with the reduction of the reinsurance asset according to the risk adjustment for non-financial risk.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

7470 34 "Insurance costs in the form of a risk adjustment for non-financial risk."

Purpose: accounting for the costs of forming a risk adjustment for non-financial risk when using the premium distribution approach.

The debit of the account reflects the costs of creating a risk adjustment for non-financial risk when using the premium distribution approach.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

7470 35 "Acquisition expenses".

Purpose: accounting for acquisition costs of the organization.

The debit of the account reflects the acquisition expenses of the organization.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

7470 36 "Expenses in the form of amortization of margin under reinsurance contracts."

Purpose: accounting for expenses associated with the amortization of the margin for services provided for in the contract for groups of reinsurance contracts.

The debit of the account reflects expenses related to the amortization of the margin for the provided reinsurance services for groups of reinsurance contracts.

The credit of the account reflects the write-off of expenses to balance sheet account No. 5610.

7470 37 "Depreciation expenses of the best estimate of expected cash flows for the reinsurance asset."

Purpose: accounting for costs associated with amortization of the best estimate of expected cash flows for a reinsurance asset.

The debit of the account reflects expenses associated with the depreciation of the best estimate of expected cash flows for the reinsurance asset.

The credit of the account reflects the write-off of expenses to balance sheet account No. 5610.

7470 38 "Expenses in the form of a loss component of cash flow obligations under insurance contracts";

Purpose: accounting for the costs of forming the loss component of cash flow obligations under insurance contracts.

The debit of the account reflects expenses for the loss component of cash flows under insurance contracts.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

7470 40 "Expenses related to insurance (reinsurance) activities."

Purpose: accounting for amounts of expenses associated with insurance (reinsurance) activities.

The debit of the account records the amount of expenses associated with insurance (reinsurance) activities.

In the credit of the account, the amounts of expenses incurred related to insurance (reinsurance) activities are written off to balance sheet account No. 5610.

7470 41 "Insurance expenses for payment."

Purpose: accounting for expenses in the form of insurance payments upon the occurrence of an insured event for groups of insurance contracts.

The debit of the account reflects expenses in the form of insurance payments upon the occurrence of an insured event under groups of insurance contracts.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

7470 42 "Costs for making insurance payments for reinsurance."

Purpose: accounting for the amounts of expenses of a reinsurance organization in the form of insurance payments upon the occurrence of an insured event under a reinsurance agreement.

The debit of the account records the amount of expenses of the reinsurance organization in the form of insurance payments upon the occurrence of an insured event under the reinsurance agreement.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 43 "Claim settlement expenses."

Purpose: accounting for amounts of expenses of an insurance organization not directly related to the implementation of insurance payments for insured events.

The debit of the account records the amount of expenses of the insurance organization that are not directly related to the implementation of insurance payments for insured events.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 44 "Costs for compensation to the reinsurer for recourse claims and losses (subrogation)."

Purpose: accounting for the amounts of expenses of an insurance organization related to compensation of recourse claims to the reinsurer and (or) compensation for losses (subrogation).

The debit of the account records the amount of expenses of the insurance organization related to compensation of recourse claims to the reinsurer and (or) compensation of losses (subrogation).

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 45 "Expenses for payment of commissions for reinsurance."

Purpose: accounting for the amounts of expenses associated with the payment of remuneration to the reinsurer under the reinsurance agreement.

The debit of the account records the amount of expenses associated with the payment of remuneration to the reinsurer under the reinsurance agreement.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 46 "Expenses for payment of mandatory contributions to the Insurance Payment Guarantee Fund."

Purpose: accounting for the amounts of expenses associated with the payment of mandatory contributions to the Insurance Payment Guarantee Fund in accordance with the participation agreement.

The debit of the account records the amount of expenses associated with the payment of mandatory contributions to the Insurance Payment Guarantee Fund in accordance with the participation agreement.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 47 "Expenses for payment of emergency contributions to the Insurance Payment Guarantee Fund."

Purpose: accounting for the amounts of expenses associated with the payment of emergency contributions to the Insurance Payment Guarantee Fund in accordance with the participation agreement.

The debit of the account records the amount of expenses associated with the payment of emergency contributions to the Insurance Payment Guarantee Fund in accordance with the participation agreement.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 48 "Expenses for payment of services of insurance brokers."

Purpose: accounting for the amounts of expenses of an insurance (reinsurance) company associated with payment for the services of insurance brokers.

The debit of the account records the amount of expenses of the insurance (reinsurance) organization associated with payment for the services of insurance brokers.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 49 "Expenses for payment of actuaries' services."

Purpose: accounting for amounts of expenses associated with payment by an insurance (reinsurance) organization for actuarial services.

The debit of the account records the amount of expenses associated with payment by the insurance (reinsurance) organization for actuarial services.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 50 "Other expenses".

Purpose: accounting for amounts of other expenses associated with the implementation by an insurance (reinsurance) organization of other operations in insurance (reinsurance) activities.

The debit of the account records the amount of other expenses associated with the implementation by the insurance (reinsurance) organization of other operations in insurance (reinsurance) activities.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 81 "Commission expenses for stock exchange services."

Purpose: accounting for the amount of commission expenses of the organization for the services received from the stock exchange.

The debit of the account records the amount of the organization's commission expenses for the stock exchange services received.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 82 "Commission expenses for services for brokerage and dealer activities."

Purpose: accounting for the amount of commission expenses of the organization for the services received in brokerage and dealer activities (purchase and sale of securities, foreign currency, and so on).

The debit of the account records the amount of commission expenses of the organization for the services received in brokerage and dealer activities (purchase and sale of securities, foreign currency, etc.).

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 83 "Commission expenses for custodial services."

Purpose: accounting for the amount of commission expenses of the organization for the services received for custodial services.

The debit of the account records the amount of the organization's commission expenses for the custodial services received.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7470 84 "Commission expenses of other professional participants in the securities market."

Purpose: accounting for the amount of commission expenses of the organization for the services received from other professional participants in the securities market.

The debit of the account records the amount of commission expenses of the organization for the services received from other professional participants in the securities market.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7480 09 "Expenses for futures transactions."

Purpose: accounting for the amounts of realized expenses incurred on futures transactions.

The debit of the account records the amounts of realized expenses incurred on futures transactions.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7480 10 "Expenses for forward transactions."

Purpose: accounting for the amounts of realized expenses incurred on forward transactions.

The debit of the account records the amounts of realized expenses incurred on forward transactions.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7480 11 "Expenses for option transactions."

Purpose: accounting for the amounts of realized expenses incurred on option transactions.

The debit of the account records the amounts of realized expenses incurred on option transactions.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7480 13 "Expenses on swap transactions."

Purpose: accounting for the amounts of realized expenses incurred on swap transactions.

The debit of the account records the amounts of realized expenses incurred on swap transactions.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7480 14 "Expenses on transactions with other derivative financial instruments."

Purpose: accounting for the amounts of realized expenses incurred on transactions with other derivative financial instruments.

The debit of the account records the amounts of realized expenses incurred on transactions with other derivative financial instruments.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7490 01 "Depreciation costs of fixed assets and assets in the form of the right of use."

Purpose: accounting for depreciation costs of fixed assets and assets in the form of the right of use.

The debit of the account records the amounts of expenses for depreciation of fixed assets and assets in the form of the right of use.

In the credit of the account, the amounts of expenses for depreciation of fixed assets and assets in the form of the right of use are written off.

7490 02 "Costs for depreciation of capital costs for assets in the form of the right of use."

Purpose: accounting for the amounts of expenses for depreciation of capital costs for assets in the form of the right of use.

The debit of the account records the amounts of expenses for depreciation of capital expenditures on assets in the form of the right of use.

To the credit of the account, the amounts of expenses for depreciation of capital costs on assets in the form of the right of use are written off.

7490 03 "Depreciation expenses for real estate investments."

Purpose: accounting for the amount of expenses for depreciation of investments in property.

The debit of the account records the amount of expenses for depreciation of investments in property.

In the credit of the account, the amounts of expenses for depreciation of investments in property are written off.

7490 04 "Depreciation costs of exploration and evaluation assets."

Purpose: accounting for the amount of expenses for depreciation of exploration and appraisal assets.

The debit of the account records the amounts of expenses for depreciation of exploration and evaluation assets.

In the credit of the account, the amounts of expenses for depreciation of exploration and evaluation assets are written off.

7490 05 "Depreciation expenses of other intangible assets."

Purpose: accounting for depreciation costs of other intangible assets.

The debit of the account records the amounts of expenses for depreciation of other intangible assets.

In the credit of the account, the amounts of expenses for depreciation of other intangible assets are written off.

7510 "Expenses associated with discontinued activities."

Purpose: accounting for amounts of expenses associated with discontinued activities.

The debit of the account records the amount of expenses associated with discontinued activities.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

7610 "Share in the loss of associated organizations."

Purpose: accounting for the amount of share in the loss of associated organizations accounted for using the equity method.

The debit of the account records the amount of the share in the loss of an associated organization accounted for using the equity method.

The credit of the account reduces the amount of the share in the loss of the associated organization accounted for using the equity method.

7620 "Share in the loss of joint organizations."

Purpose: accounting for the amount of share in the loss of joint organizations, accounted for by the equity method.

The debit of the account records the amount of the share in the loss of the joint organization accounted for using the equity method.

To the credit of the account, a reduction is made in the amounts of the share in the loss of the joint organization, accounted for by the equity method.

7710 "Corporate income tax expenses."

Purpose: accounting for corporate income tax expenses.

The debit of the account records the amount of corporate income tax expenses.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

Paragraph 2. Conditional and possible claims and obligations 8120 “Possible claims under accepted guarantees” (active).

Purpose: accounting for the amounts of the organization’s possible claims against other persons under guarantees accepted by the organization.

The debit of the account records the amount of possible claims of organizations against another person under guarantees accepted by the organization.

In the credit of the account, the amounts of the organization's possible claims against another person under accepted guarantees are written off upon their cancellation.

8130 “Conditional emergency contributions in accordance with the legislation of the Republic of Kazakhstan on guaranteeing insurance payments” (active).

Purpose: accounting for the amounts of conditional emergency contributions of insurance organizations formed to fulfill their obligations to the Fund for Guaranteeing Insurance Payments in accordance with the legislation of the Republic of Kazakhstan on guaranteeing insurance payments.

The debit of the account records the amount of conditional emergency contributions of the insurance organization, formed to fulfill its obligations to the Insurance Payment Guarantee Fund.

In the credit of the account, the amounts of emergency conditional contributions of the insurance organization are written off when they are paid to the Insurance Payment Guarantee Fund.

8210 “Conditional requirements for loans provided” (active).

Purpose: accounting for the amounts of contingent claims of the organization to other legal entities for loans to be provided in the future.

The debit of the account records the amount of the organization's contingent claims to another legal entity for loans to be provided in the future.

In the credit of the account, the amounts of the organization's conditional claims to another legal entity for loans are written off when they are issued by the organization.

8220 “Conditional requirements for obtaining loans in the future” (active).

Purpose: accounting for the amounts of contingent claims of the organization to other legal entities for loans to be received in the future.

The debit of the account records the amount of the organization's contingent claims to another legal entity for loans to be received in the future.

In the credit of the account, the amounts of the organization's conditional claims to another legal entity for loans are written off when they are received by the organization.

8300 01 “Conditional requirements for the purchase of financial assets” (active).

Purpose: accounting for the amounts of the organization’s contingent claims for the purchase of financial assets in the future.

The debit of the account records the amount of the organization's contingent claims for the purchase of financial assets in the future.

In the credit of the account, the amounts of the organization's conditional claims for the purchase of financial assets upon receipt are written off.

8300 02 "Conditional requirements for the purchase of financial futures" (active).

Purpose: accounting for the amounts of the organization’s conditional requirements for the purchase of financial futures in the future.

The debit of the account records the amount of the organization's conditional requirements for the purchase of financial futures in the future.

In the credit of the account, the amounts of the organization's conditional claims for the purchase of financial futures in the future are written off upon receipt.

8300 03 "Conditional requirements for the sale of financial futures" (active).

Purpose: accounting for the amounts of contingent claims of an organization for the sale of financial futures in the future.

The debit of the account records the amount of the organization's conditional claims for the sale of financial futures in the future.

In the credit of the account, the amounts of the organization's conditional claims on financial futures are written off when they are sold by the organization.

8300 04 "Fixed interest rate swap" (active).

Purpose: accounting for the amounts of the organization’s contingent claims to receive payments at a fixed interest rate under an interest rate swap.

The debit of the account records the amount of the organization's conditional claims to receive payments at a fixed interest rate on an interest rate swap upon concluding this transaction.

In the credit of the account, the amounts of the organization's contingent claims for the interest rate swap are written off upon execution or cancellation of this transaction.

8300 05 "Floating interest rate swap" (active).

Purpose: accounting for the amounts of the organization's contingent claims to receive payments at a floating interest rate under an interest rate swap.

The debit of the account records the amount of the organization's conditional claims to receive payments at a floating interest rate on an interest rate swap upon concluding this transaction.

In the credit of the account, the amounts of the organization's contingent claims for the interest rate swap are written off upon execution or cancellation of this transaction.

8300 06 "Purchased option - call transactions (active).

Purpose: accounting for the amounts of contingent claims of an organization for the sale of a financial asset under a purchased call option contract.

The debit of the account records the amount of the organization's contingent claims for the sale of a financial asset under the purchased call option contract upon concluding this transaction.

In the credit of the account, the amounts of the organization's contingent claims under the purchased call option contract are written off upon execution or cancellation of this transaction.

8300 07 “Purchased option transactions - “put” (active).

Purpose: accounting for the amounts of contingent claims of an organization for the sale of a financial asset under an acquired option contract - “put”.

The debit of the account records the amount of the organization's conditional claims for the sale of a financial asset under the purchased option contract - "put" when concluding this transaction.

In the credit of the account, the amounts of the organization's conditional claims under the purchased option contract - "put" are written off upon execution or cancellation of this transaction.

8300 08 "Sold put option transactions - counter account" (active).

Purpose: accounting for the amounts of contingent claims of an organization for the sale of a financial asset under a sold put option contract.

The debit of the account records the amount of the organization's conditional claims for the sale of a financial asset under the sold put option contract when concluding this transaction.

In the credit of the account, the amounts of the organization's contingent claims under the sold put option contract are written off upon execution or cancellation of this transaction.

8300 09 "Sold call option transactions - counter account" (active).

Purpose: accounting for the amounts of contingent claims of an organization for the sale of a financial asset under a sold option contract - “call”.

The debit of the account records the amount of the organization's conditional claims for the sale of a financial asset under the sold option contract - "call" when concluding this transaction.

In the credit of the account, the amounts of the organization's conditional claims under the sold option contract - "call" are written off upon execution or cancellation of this transaction.

8300 10 "Purchased agreement on future remuneration - contra account" (active).

Purpose: accounting for the amounts of the organization’s contingent liabilities under the acquired agreement on future remuneration.

The amount of the organization's contingent liabilities under the acquired agreement on future remuneration is posted to the credit of the account.

In the debit of the account, the amounts of the organization's contingent liabilities under the acquired agreement on future remuneration are written off.

8300 11 "Implemented agreement on future remuneration" (active).

Purpose: accounting for the amounts of the organization’s contingent claims under the implemented agreement on future remuneration.

The credit of the account records the amount of the organization's contingent claims under the realized agreement on future remuneration.

In the debit of the account, the amounts of the organization's contingent claims under the implemented agreement on future remuneration are written off.

8300 12 “Contingent claims on other derivative financial instruments” (active).

Purpose: accounting for the amounts of the organization’s contingent claims on other derivative financial instruments.

The debit of the account records the amount of the organization's contingent claims on other derivative financial instruments.

The credit of the account is used to write off the amounts of the organization's contingent claims on other derivative financial instruments upon execution or cancellation of these transactions.

8420 "Possible reduction of requirements for accepted guarantees" (passive).

Purpose: accounting for the amounts of possible reductions in the organization’s claims to other persons under guarantees accepted by the organization.

The credit of the account records the amount of possible reductions in the organization's claims to another person under guarantees accepted by the organization.

In the debit of the account, the amounts of possible reductions in the organization's claims for accepted guarantees upon their cancellation are written off.

8430 “Contingent obligations under the legislation of the Republic of Kazakhstan on guaranteeing insurance payments” (passive).

Purpose: accounting for the amounts of contingent liabilities of insurance organizations to the Insurance Payment Guarantee Fund, formed by it for the payment of emergency contributions.

The credit of the account records the amount of contingent liabilities of the insurance organization to the Insurance Payment Guarantee Fund, formed by it for the payment of emergency contributions.

In the debit of the account, the amounts of contingent liabilities of the insurance organization are written off when paying emergency contributions to the fund for guaranteeing insurance payments.

8510 “Contingent obligations to provide loans in the future” (passive).

Purpose: accounting for the amounts of contingent liabilities of the organization to other legal entities for loans to be provided in the future.

The credit of the account records the amount of the organization's contingent liabilities to another legal entity for loans to be provided in the future.

In the debit of the account, the amounts of the organization's contingent liabilities to other legal entities for loans are written off when they are issued by the organization.

8520 “Contingent obligations for loans received” (passive).

Purpose: accounting for the amounts of contingent liabilities of the organization to other legal entities for loans receivable in the future.

The credit of the account records the amount of the organization's contingent liabilities to other legal entities for loans receivable in the future.

In the debit of the account, the amounts of the organization's future obligations for loans are written off when they are received.

8600 01 “Contingent obligations for the sale of financial assets” (passive).

Purpose: accounting for the amounts of the organization’s contingent liabilities for the sale of financial assets in the future.

The credit of the account records the amount of the organization's contingent obligations to sell financial assets in the future.

The debit of the account records the write-off of the amounts of the organization's contingent liabilities for the sale of financial assets when they are sold by the organization.

8600 02 “Contingent obligations to purchase financial futures” (passive).

Purpose: accounting for the amounts of the organization’s contingent obligations to purchase financial futures in the future.

The credit of the account records the amount of the organization's contingent obligations to purchase financial futures in the future.

The debit of the account is used to write off the amounts of the organization's contingent liabilities upon receipt of financial futures.

8600 03 “Contingent obligations for the sale of financial futures” (passive).

Purpose: accounting for the amounts of contingent liabilities of an organization for the sale of financial futures.

The amount of the organization's contingent obligations to sell financial futures is posted to the credit of the account.

In the debit of the account, the amounts of the organization's contingent liabilities for financial futures are written off when they are sold by the organization.

8600 04 "Floating interest rate swap" (passive).

Purpose: accounting for the amounts of the organization's contingent obligations to pay payments at a floating interest rate on an interest rate swap.

The amount of the organization's contingent liabilities at a floating interest rate under an interest rate swap is posted to the credit of the account.

In the debit of the account, the amounts of the organization's contingent obligations under the interest rate swap are written off upon execution or cancellation of this transaction.

8600 05 "Fixed interest rate swap" (passive).

Purpose: accounting for the amounts of the organization’s contingent obligations to pay payments at a fixed interest rate under an interest rate swap.

The amount of the organization's contingent liabilities at a fixed interest rate under an interest rate swap is posted to the credit of the account.

In the debit of the account, the amounts of the organization's contingent obligations under the interest rate swap are written off upon execution or cancellation of this transaction.

8600 06 "Purchased call option transactions - counter account" (passive).

Purpose: accounting for the amounts of the organization's contingent obligations to sell financial assets under acquired call option transactions.

The credit of the account records the amount of the organization's contingent obligations to sell financial assets under purchased call option transactions.

In the debit of the account, the amounts of contingent liabilities for purchased call option transactions are written off upon execution or cancellation of this transaction.

8600 07 "Purchased put option transactions - counter account" (passive).

Purpose: accounting for the amounts of the organization's contingent obligations to sell financial assets under acquired put option transactions.

The credit of the account records the amount of the organization's contingent obligations to sell financial assets under purchased put option transactions.

In the debit of the account, the amounts of contingent liabilities for purchased put option transactions are written off upon execution or cancellation of this transaction.

8600 08 "Sold put option transactions (passive).

Purpose: accounting for the amounts of the organization's contingent obligations to sell a financial asset under a sold put option transaction.

The credit of the account reflects the amount of the organization's contingent obligations to sell a financial asset under a sold put option transaction when concluding this transaction.

The debit of the account reflects the write-off of the amounts of the organization's contingent liabilities under the put option transaction sold upon their execution or cancellation of this transaction.

8600 09 "Sold call option transactions (passive).

Purpose: accounting for the amounts of the organization's contingent obligations to sell a financial asset under a sold call option transaction.

The credit of the account records the amount of the organization's contingent obligations to sell a financial asset under a sold call option transaction upon conclusion of this transaction.

In the debit of the account, the amounts of the organization's contingent obligations under the sold call option transaction are written off upon their execution or cancellation of this transaction.

8600 10 "Purchased agreement on future remuneration" (passive).

Purpose: accounting for the amounts of the organization’s contingent liabilities under the acquired agreement on future remuneration.

The amount of the organization's contingent liabilities under the acquired agreement on future remuneration is posted to the credit of the account.

In the debit of the account, the amounts of the organization's contingent liabilities under the acquired agreement on future remuneration are written off.

8600 11 "Implemented agreement on future remuneration - contra account" (passive).

Purpose: accounting for the amounts of the organization’s contingent liabilities under the implemented agreement on future remuneration.

The credit of the account records the amount of the organization's contingent liabilities under the realized agreement on future remuneration.

In the debit of the account, the amounts of the organization's contingent liabilities under the implemented agreement on future remuneration are written off.

8600 12 “Contingent liabilities on other derivative financial instruments” (passive).

Purpose: accounting for the amounts of the organization’s contingent liabilities for other derivative financial instruments.

The credit of the account records the amount of the organization's contingent liabilities for other derivative financial instruments.

The debit of the account records the write-off of the amounts of the organization's contingent obligations for other derivative financial instruments upon their execution or cancellation of these transactions.

Paragraph 3. Accounts of the memorandum

Footnote: Footnote. Paragraph 3 as amended by the resolutions of the Board of the National Bank of the Republic of Kazakhstan dated 08/21/2023 No. 63 (shall be enforced from 12/01/2023); dated December 24, 2024 No. 85 (shall be enforced upon expiration of ten calendar days after the day of its first official publication).

8710 "Machinery, equipment, vehicles and other means leased."

Purpose: accounting for the cost of machinery, equipment, vehicles and other means leased by an organization on the basis of a concluded lease agreement.

Upon receipt of the account, the cost of machinery, equipment, vehicles and other means when they are leased on the basis of a concluded lease agreement is recorded.

According to the expense account, the cost of machinery, equipment, vehicles and other vehicles is written off when they are returned due to the expiration of the lease agreement, disposal, write-off due to wear and tear, sale or early write-off of their value from the organization’s balance sheet.

8720 "Fixed assets sold by installments."

Purpose: accounting for the cost of fixed assets sold on installment payment terms.

Upon receipt of the invoice, the cost of fixed assets sold on installment payment terms is posted.

The account expense records the amount of payments received from the client to repay his debt on a fixed asset sold on an installment payment basis, or the write-off of the cost of fixed assets sold on an installment payment basis upon cancellation of this sale.

8740 "Documents and valuables sent for collection."

Purpose: recording the amounts of documents and valuables sent by the organization for collection.

Upon receipt of the invoice, the amount of documents and valuables sent by the organization for collection is recorded.

According to the expense of the account, the amounts of documents and valuables sent for collection are written off.

8750 “Property transferred as security (collateral) for obligations.”

Purpose: accounting for the value of property (except for money) transferred as security (collateral) for obligations to other legal entities.

Upon receipt of the account, the value of the property (except for money) transferred as security (collateral) for the organization’s obligations to another legal entity is recorded.

According to the expense of the account, the value of the security (pledge) is written off when it is returned by the organization or the sale of the pledged property in the event of the organization’s failure to fulfill its obligations to another legal entity.

8760 "Shares (participation interests) transferred for trust management to the originator."

Purpose: accounting for the value of shares (participation interests) owned by an Islamic special financial company and transferred into trust management by the originator for participation in the investment project.

Upon receipt of the account, the value of the shares (participation shares) transferred by the Islamic special financial company in trust to the originator for participation in the investment project is recorded.

According to the expense of the account, the value of shares (participation interests) transferred by the organization into trust management to the originator for participation in the investment project is written off when shares (participation shares) belonging to the organization are withdrawn from the trust management of the originator.

8770 01 "Account for recording clients' funds under Islamic insurance contracts"

Purpose: accounting of client funds under Islamic insurance contracts.

The debit of the account records the amount of clients' funds under Islamic insurance contracts.

The credit of the account is used to write off amounts of clients' funds under Islamic insurance contracts when they are used for their intended purpose.

8780 01 "Expenses in the form of a loss component of cash flow obligations under Islamic insurance contracts"

Purpose: accounting for the costs of forming the loss component of cash flow obligations under Islamic insurance contracts.

The debit of the account reflects expenses for the loss component of cash flows under Islamic insurance contracts.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

8780 02 "Insurance expenses in the form of a loss component for Islamic insurance organizations"

Purpose: accounting for expenses by loss component for Islamic insurance organizations.

The debit of the account reflects expenses for the loss component for Islamic insurance organizations.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

8780 03 "Insurance costs in the form of a risk adjustment for non-financial risk for Islamic insurance organizations"

Purpose: accounting for the costs of forming a risk adjustment for non-financial risk when using the premium distribution approach.

The debit of the account reflects the costs of creating a risk adjustment for non-financial risk when using the premium distribution approach.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

8780 04 "Acquisition expenses for Islamic insurance organizations"

Purpose: accounting for acquisition costs of Islamic insurance organizations.

The debit of the account reflects acquisition expenses of Islamic insurance organizations.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

8780 05 "Costs associated with insurance activities under Islamic insurance contracts"

Purpose: accounting for the amounts of expenses associated with insurance activities under Islamic insurance contracts.

The debit of the account records the amount of expenses associated with insurance activities under Islamic insurance contracts.

In the credit of the account, the amounts of expenses incurred related to insurance activities under Islamic insurance contracts are written off to balance sheet account No. 5610.

8780 06 "Insurance expenses for payment"

Purpose: accounting for expenses in the form of insurance payments upon the occurrence of an insured event under groups of Islamic insurance contracts.

The debit of the account reflects expenses in the form of insurance payments upon the occurrence of an insured event under groups of Islamic insurance contracts.

The credit of the account reflects the write-off of expenses incurred to balance sheet account No. 5610.

8780 07 "Financial expenses for Islamic insurance"

Purpose: accounting for expenses reflecting the influence of the time value of money and the influence of financial risk.

The credit of the account reflects the formation/creation of expenses associated with the influence of the time value of money and the influence of financial risk.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

8780 08 "Financial income from Islamic insurance."

Purpose: accounting for income reflecting the influence of the time value of money and the influence of financial risk.

The credit of the account reflects income related to the influence of the time value of money and the influence of financial risk.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

8790 04 "Fees for managing an Islamic insurance fund"

Purpose: accounting for the amount of commission expenses for managing an Islamic insurance fund.

The debit of the account records the amount of commission expenses for managing the Islamic insurance fund.

In the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.

8810 "Machinery, equipment, vehicles and other means accepted for rent."

Purpose: accounting for the cost of machinery, equipment, vehicles and other vehicles accepted by the organization for rent on the basis of a lease agreement.

Upon receipt of the invoice, the cost of machinery, equipment, vehicles and other means accepted by the organization for rent on the basis of a lease agreement is recorded.

According to the expense account, the cost of machinery, equipment, vehicles and other means is written off when they are returned due to the expiration of the lease agreement or repurchase, with their subsequent crediting to the organization’s balance sheet.

8830 “Property accepted as security (collateral) for the client’s obligations.”

Purpose: accounting for the value of property (except for money) accepted as security (collateral) for clients’ obligations.

Upon receipt of the invoice, the value of the property (except for money) accepted as security (collateral) for the client’s obligations is recorded.

According to the expense of the account, the value of the collateral (collateral) is written off when it is returned to the client or the pledged property is sold in the event of the client’s failure to fulfill its obligations.

8840 01 "Cash flow obligations under Islamic insurance contracts"

Purpose: accounting for cash flow obligations for groups of Islamic insurance contracts, assessed based on the premium distribution approach.

The credit of the account reflects liabilities for cash flows under Islamic insurance contracts.

The debit of the account reflects the write-off/reduction of cash flow obligations under Islamic insurance contracts.

8840 02 "Risk adjustment for non-financial risk for Islamic insurance organizations"

Purpose: taking into account risk adjustment for non-financial risk for Islamic insurance organizations.

The credit of the account reflects the risk adjustment for non-financial risk for Islamic insurance organizations.

The debit of the account reflects the reduction and (or) write-off of the risk adjustment for non-financial risk for Islamic insurance organizations.

8840 03 "Loss component (for cash flow obligations under Islamic insurance contracts)"

Purpose: accounting for the loss component of cash flow obligations for groups of Islamic insurance contracts.

The credit of the account reflects the loss component on cash flow obligations under Islamic insurance contracts.

The debit of the account reflects the decrease in the loss component for cash flow obligations under Islamic insurance contracts.

8840 04 "Loss component (based on risk adjustment for non-financial risk for Islamic insurance organizations)"

Purpose: accounting for the loss component according to the risk adjustment for non-financial risk for Islamic insurance organizations

The credit of the account reflects the loss component of the risk adjustment for non-financial risk for Islamic insurance organizations

The debit of the account reflects the decrease in the loss component for the risk adjustment for non-financial risk for Islamic insurance organizations

8840 05 "Liabilities for acquisition cash flows related to the group of Islamic insurance contracts"

Purpose: accounting for obligations on acquisition cash flows related to a recognized group of Islamic insurance contracts.

The credit of the account reflects liabilities for acquisition cash flows under Islamic insurance contracts.

The debit of the account reflects the write-off/reduction of liabilities for acquisition cash flows under Islamic insurance contracts.

8840 06 "Liabilities for other cash flows related to the group of Islamic insurance contracts"

Purpose: accounting for liabilities in relation to other cash flows related to a recognized group of Islamic insurance contracts, but not being acquisition cash flows.

The credit of the account reflects obligations for other cash flows related to the group of Islamic insurance contracts.

The debit of the account reflects the write-off/reduction of obligations for other cash flows under Islamic insurance contracts.

8840 07 "Liabilities for incurred losses for Islamic insurance organizations"

Purpose: accounting for obligations for incurred insurance losses for Islamic insurance organizations, including cash flows for the fulfillment of contracts in relation to past services.

The credit of the account reflects liabilities for incurred insurance losses for Islamic insurance organizations.

The debit of the account reflects the write-off/reduction of liabilities for incurred insurance losses for Islamic insurance organizations.

8840 08 "Insurance premiums under Islamic insurance contracts"

Purpose: accounting for the estimated amount of future cash flows under Islamic insurance contracts.

The debit of the account reflects the estimated amount of future cash flows under Islamic insurance contracts.

The credit of the account reflects the write-off and (or) reduction of the estimated amount of future cash flows under Islamic insurance contracts

8840 09 "Risk adjustment for non-financial risk for incurred losses for Islamic insurance organizations."

Purpose: taking into account the risk adjustment for non-financial risk for incurred losses.

The credit of the account reflects the risk adjustment for non-financial risk for incurred losses.

The debit of the account reflects the reduction and (or) write-off of the risk adjustment for non-financial risk for losses incurred.

8850 01 "Best estimate of expected cash flows for Islamic insurance organizations"

Purpose: accounting for the best estimate of expected cash flows for groups of Islamic insurance contracts.

The credit of the account reflects the best estimate of expected cash flows for groups of Islamic insurance contracts.

The debit of the account reflects the write-off and (or) reduction of the best estimate of expected cash flows when the estimated estimates change.

8850 02 “Margin on Islamic insurance contracts” (passive).

Purpose: accounting for the margin for services provided for in the contract for groups of Islamic insurance contracts.

The account credit reflects the margin for the services provided for in the contract.

The debit of the account reflects the write-off of the margin for the services provided for in the contract.

8850 04 "Loss component (based on the best estimate of expected cash flows) for Islamic insurance organizations"

Purpose: accounting for the loss component based on the best estimate of expected cash flows for Islamic insurance organizations.

The credit of the account reflects the loss component based on the best estimate of expected cash flows for Islamic insurance organizations.

The debit of the account reflects the decrease in the loss component based on the best estimate of expected cash flows for Islamic insurance organizations.

8850 06 "Insurance premiums under Islamic insurance contracts"

Purpose: accounting for the estimated amount of future cash flows under Islamic insurance contracts.

The debit of the account reflects the estimated amount of future cash flows under Islamic insurance contracts.

The credit of the account reflects the write-off and (or) reduction of the estimated amount of future cash flows under Islamic insurance contracts.

8850 07 "Best estimate of expected cash flows on a reinsurance asset for Islamic insurance organizations."

Purpose: accounting for the present value of future cash flows for groups of reinsurance contracts.

The debit of the account reflects the present value of future cash flows for groups of reinsurance contracts, as well as its increase.

The credit of the account reflects a decrease or write-off of the present value of future cash flows for groups of reinsurance contracts.

8850 08 "Margin on held Islamic reinsurance contracts."

Purpose: accounting of the margin for services provided for in the contract for groups of reinsurance contracts held.

The debit of the account reflects the margin for the services provided for in the contract for groups of reinsurance contracts held.

The credit of the account reflects depreciation and (or) write-off of margin for services provided for in the contract for groups of reinsurance contracts held.

8850 09 "Reinsurance asset for risk adjustment for non-financial risk for Islamic insurance organizations."

Purpose: accounting for reinsurance assets based on risk adjustment for non-financial risk.

The debit of the account reflects the reinsurance asset based on the risk adjustment for non-financial risk.

The credit of the account reflects the reduction and (or) write-off of the reinsurance asset according to the risk adjustment for non-financial risk.

8850 10 "Best estimate of expected cash flows of a reinsurance asset for incurred insurance losses for Islamic insurance organizations."

Purpose: accounting for the present value of future cash flows for groups of reinsurance contracts for incurred insurance losses.

The debit of the account reflects the present value of future cash flows for groups of reinsurance contracts for incurred insurance losses, as well as its increase.

The credit of the account reflects a decrease or write-off of the present value of future cash flows for groups of reinsurance contracts for incurred insurance losses.

8850 11 "Risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses for Islamic insurance organizations."

Purpose: taking into account the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

The debit of the account reflects the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

The credit of the account reflects the reduction and (or) write-off of the risk adjustment for the non-financial risk of the reinsurance asset for incurred insurance losses.

8860 01 "Reserve for revaluation of loans accounted for at fair value through other comprehensive income for Islamic insurance organizations"

Purpose: accounting for the amount of reserves for revaluation of the value of loans accounted for at fair value through other comprehensive income for Islamic insurance organizations.

8860 02 "Evaluation reserves (provisions) for expected and actual credit losses on securities accounted for at fair value through other comprehensive income for Islamic insurance organizations"

Purpose: accounting for the amounts of reserves (provisions) to cover losses on financial assets accounted for at fair value through other comprehensive income for Islamic insurance organizations.

The credit of the account records the amounts of created reserves (provisions) to cover losses on financial assets accounted for at fair value through other comprehensive income for Islamic insurance organizations.

8860 03 "Evaluation reserves (provisions) for expected and actual credit losses on loans accounted for at fair value through other comprehensive income for Islamic insurance organizations"

Purpose: accounting for the amounts of reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income for Islamic insurance organizations.

The credit of the account records the amounts of created reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income when they are canceled or the claim on a financial asset is written off from the balance sheet for Islamic insurance organizations.

In the debit of the account, the amounts of created reserves (provisions) are written off to cover losses on loans accounted for at fair value through other comprehensive income for Islamic insurance organizations.

8870 01 "Income from the restoration (cancellation) of reserves (provisions) for the impairment of acquisition cash flows for Islamic insurance organizations"

Purpose: accounting for the amounts of restoration (cancellation) of reserves (provisions) created for the depreciation of acquisition cash flows for Islamic insurance organizations.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for the depreciation of acquisition cash flows for Islamic insurance organizations.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.

8870 02 "Adjustment of expenses for the loss component for Islamic insurance organizations"

Purpose: accounting for the amount of adjustments to expenses for the loss component when reducing expenses for Islamic insurance organizations.

The credit of the account reflects the adjustment of expenses for the loss component for Islamic insurance organizations.

The debit of the account reflects the write-off of the adjustment to balance sheet account No. 5610.

8870 03 "Income from reducing the risk adjustment for non-financial risk for Islamic insurance organizations"

Purpose: income accounting to reduce risk adjustment for non-financial risk for Islamic insurance organizations.

The credit of the account reflects income related to the reduction of the risk adjustment for non-financial risk for Islamic insurance organizations.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

8870 04 "Income from amortization of margin on Islamic insurance contracts"

Purpose: accounting for income from amortization of margin for services provided for in the contract for groups of Islamic insurance contracts.

The credit of the account reflects income related to the amortization of the margin for the provided services.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

8870 05 "Insurance proceeds (income from Islamic insurance)"

Purpose: accounting for insurance income due to a decrease in liabilities for the remaining part of insurance coverage due to the provision of services during the period.

In the credit of the account, income is reflected in connection with the decrease in liabilities for the remaining part of the insurance coverage due to the provision of services during the period.

The debit of the account reflects the write-off of income to balance sheet account No. 5610.

8920 "Credit lines opened by foreign states and foreign banks."

Purpose: accounting for the amounts of the limit of credit lines opened to organizations by foreign states and foreign banks.

Upon receipt of the account, the amount of the limit of credit lines opened to the organization by foreign states and foreign banks is recorded.

According to the expense of the account, the amount of the limit of open credit lines is written off when it is used or canceled by the organization.

8930 "Miscellaneous valuables and documents."

Purpose: accounting for various valuables and documents that cannot be reflected in other off-balance sheet accounts at the time of their receipt, as well as accounting for various valuables and documents written off from other balance sheet accounts, but not issued for their intended purpose.

Upon receipt of the invoice, the receipt of various valuables and documents is carried out.

According to the expense account, various valuables and documents are written off when they are disposed of for their intended purpose.

8940 "Miscellaneous valuables and documents sent and issued for reporting."

Purpose: accounting for various valuables and documents sent or issued by the organization for reporting.

Upon receipt of an invoice, various valuables and documents sent or issued by the organization for reporting are posted, with their simultaneous write-off as expenses for the accounts on which they were recorded.

According to the expense account, various valuables and documents are written off when they are received for their intended purpose based on the confirmation received.

8950 "Refined precious metals in storage."

Purpose: accounting for the physical quantity of refined precious metals accepted by the organization from clients for storage.

Upon receipt of the invoice, the physical quantity of refined precious metals accepted by the organization from the client for storage is recorded.

According to the expense of the account, the physical quantity of refined precious metals is written off when they are sold on behalf of their owner or when they are returned by the organization.

8960 "Shares and other securities in storage."

Purpose: accounting for the par value of shares and other securities accepted by the organization for storage.

Upon receipt of the account, the par value of shares and other securities accepted by the organization for storage is recorded.

According to the expense of the account, the par value of shares and other securities accepted for storage is written off when they are returned by the organization.

8970 "Depot account".

Purpose: recording the amounts of money accepted from clients under agreements for the provision of brokerage services, and the number of securities expressed in book-entry form and owned by clients.

Upon receipt of the account, the amounts of money received from the client under the agreement for the provision of brokerage services and the number of securities expressed in book-entry form and owned by the client are recorded.

According to the expense of the account, the amounts of money are written off when they are retired and the number of securities owned by the client when they are redeemed by the issuer or sold, or returned to the client.

Paragraph 4. Client assets under investment management

Footnote: Footnote. Chapter 3 is supplemented by paragraph 4 in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 27, 2018 No. 185 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication); as amended by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated October 14, 2019 No. 171 (shall come into force ten calendar days after the day of its first official publication).

1800 01 "Money" (active).

Purpose: accounting for amounts of client money that are under investment management and (or) received into the organization’s current accounts opened with second-tier banks or organizations carrying out certain types of banking operations, in national and foreign currency.

The debit of the account records the amount of client money that is under investment management and (or) received into a current account opened with a second-tier bank or an organization that carries out certain types of banking operations, in national and foreign currency.

According to the account credit, amounts of clients' money are written off from a current account opened with a second-tier bank or an organization that carries out certain types of banking operations, in national and foreign currency when purchasing other assets or returning them to the client.

1800 02 "Refined precious metals" (active).

Purpose: accounting for the cost of refined precious metals under investment management, acquired by an organization to carry out investment management of client assets.

The debit of the account records the cost of refined precious metals acquired by the organization for investment management of the client's assets.

In the credit of the account, the cost of refined precious metals is written off when they are returned to the client or sold.

1800 03 "Securities" (active).

Purpose: accounting for the value of securities acquired (received) for the investment management of client assets.

The debit of the account records the cost of securities acquired (received) for investment management of the client's assets.

The value of securities is written off on the credit of the account when they are returned to the client or sold.

1800 04 "Deposits placed" (active).

Purpose: recording the amounts of deposits placed in second-tier banks or organizations carrying out certain types of banking operations.

The debit of the account records the amount of deposits placed with a second-tier bank or an organization carrying out certain types of banking operations.

In the credit of the account, the amounts of deposits placed are written off when they are returned to the organization.

1800 05 "Investment in capital" (active).

Purpose: accounting for investment amounts at purchase price invested by an organization in the capital of another legal entity for the purpose of exercising significant influence or control, as well as changing the share of participation.

The debit of the account records the amount of investments at the purchase price made by the organization in the capital of another legal entity, as well as changes in the share of participation.

In the credit of the account, the amounts of invested investments are written off when they are redeemed by a legal entity or sold.

1800 06 "Intangible assets" (active).

Purpose: accounting for the cost of acquisition of intangible assets.

The debit of the account records the cost of acquired intangible assets.

In the credit of the account, the value of intangible assets is written off upon their sale or other disposal.

1800 07 "Fixed assets" (active).

Purpose: accounting for the cost of acquisition of fixed assets.

The debit of the account records the cost of acquired fixed assets.

In the credit of the account, the cost of fixed assets is written off upon their sale or other disposal.

1800 08 "Other assets" (active).

Purpose: accounting for the cost of acquisition of other assets.

The debit of the account records the cost of acquired other assets.

In the credit of the account, the value of other assets is written off upon their sale or other disposal.

1800 09 "Accounts receivable" (active).

Purpose: accounting for the amounts of claims (accounts receivable) of the organization to individuals and legal entities arising in the process of investment management of client assets.

The debit of the account records the amount of claims (accounts receivable) of the organization to an individual or legal entity that arise in the process of investment management of the client’s assets.

According to the credit of the account, the amount of claims (accounts receivable) of the organization to an individual or legal entity is written off when they are repaid or otherwise written off.

1800 10 "Dividends" (active).

Purpose: accounting for amounts of accrued income in the form of dividends on investments in the capital of other legal entities.

The debit of the account records the amount of accrued income in the form of dividends on investments in the capital of another legal entity.

In the credit of the account, the amounts of accrued income in the form of dividends on investments in the capital of another legal entity are written off when they are paid.

1800 11 "Reward" (active).

Purpose: accounting for accrued income in the form of remuneration (coupon) on securities, deposits and other transactions.

The debit of the account records the amount of accrued income in the form of remuneration (coupon) on securities, deposits and other transactions.

On the credit of the account, the amounts of accrued income in the form of remuneration (coupon) on securities, deposits and other transactions are written off when they are paid.

1800 12 "Other requirements" (active).

Purpose: recording the amounts of other claims for operations related to the investment management of client assets.

The debit of the account records the amount of other claims for operations related to the investment management of the client's assets.

On the credit of the account, the amounts of other claims for operations related to the investment management of the client’s assets are written off when they are repaid.

1800 13 "Requirements for transactions with derivative financial instruments" (active).

Purpose: accounting for amounts of claims arising as a result of transactions with derivative financial instruments.

The debit of the account records the amounts of claims arising as a result of transactions with derivative financial instruments, as well as the amounts of positive revaluation.

In the credit of the account, the amounts of claims that have arisen are written off when they are paid by the counterparty or when transactions with derivative financial instruments are cancelled, as well as the amount of negative revaluation.

1800 14 “Reverse REPO operations with securities” (active).

Purpose: recording the amounts of claims under reverse repo transactions with securities as of the date of opening the operation.

The debit of the account records the amount of requirements for the reverse repo transaction with securities as of the date of opening the operation.

In the credit of the account, the amounts of claims under the reverse repo transaction with securities are written off upon closing or cancellation of the operation.

1810 01 "Capital" (passive).

Purpose: accounting for the amounts of clients' net assets for the reporting period (final financial result).

The credit of the account records the amount of the organization's income for the reporting period when closing the corresponding accounts of group No. 1830.

The debit of the account records the amount of the organization's expenses for the reporting period when closing the corresponding accounts of group No. 1840.

1820 01 "Accounts payable" (passive).

Purpose: accounting for the amounts of other obligations (accounts payable) of the organization to individuals or legal entities arising in the process of investment management of client assets.

The credit of the account records the amount of other obligations (accounts payable) of the organization to an individual or legal entity arising in the process of investment management of the client’s assets.

In the debit of the account, amounts of other obligations (accounts payable) of the organization to an individual or legal entity are written off when they are repaid or otherwise written off.

1820 02 "Other obligations" (passive).

Purpose: accounting for the amounts of other obligations for operations related to the investment management of client assets.

The credit of the account records the amount of other liabilities for operations related to the investment management of the client's assets.

In the debit of the account, the amounts of other obligations are written off when they are paid by the organization.

1820 03 "Liabilities for transactions with derivative financial instruments."

Purpose: accounting for amounts of obligations under transactions with derivative financial instruments.

The credit of the account records the amounts of liabilities arising as a result of transactions with derivative financial instruments, as well as the amounts of negative revaluation.

The debit of the account is used to write off the amounts of obligations that arose when the organization paid them or canceled transactions with derivative financial instruments, as well as the amount of positive revaluation.

1820 04 "Repo operations with securities" (passive).

Purpose: recording the amounts of obligations under REPO transactions with securities as of the date of opening the operation.

The credit of the account records the amount of obligations under REPO transactions with securities as of the date of opening the operation.

In the debit of the account, the amounts of obligations under REPO transactions with securities are written off upon closing or cancellation of the operation.

1830 01 "Receipt of assets from the client."

Purpose: accounting for the value of assets received from clients and accepted by the organization for investment management of client assets.

The credit of the account records the value of assets received from the client and accepted by the organization for investment management of the client's assets.

In the debit of the account, the value of the client's assets is written off to account No. 1810 01.

1830 02 "Income in the form of remuneration (dividends)".

Purpose: accounting for amounts of income associated with receiving remuneration on securities, deposits and other assets.

The credit of the account records the amount of income associated with the receipt of interest on securities, deposits and other assets.

In the debit of the account, income amounts are written off to account No. 1810 01.

1830 03 "Income from purchase and sale."

Purpose: accounting for the amount of income of the organization from the purchase and sale of assets.

The credit of the account records the amount of the organization's income from the purchase and sale of assets.

In the debit of the account, income amounts are written off to account No. 1810 01.

1830 04 "Income from revaluation of assets at fair value."

Purpose: accounting for the amounts of positive revaluation of assets accounted for at fair value.

The credit of the account records the amount of positive revaluation of assets accounted for at fair value.

In the debit of the account, the revaluation amounts are written off to account No. 1810 01.

1830 05 "Income from exchange rate differences."

Purpose: accounting for positive exchange rate revaluation amounts.

The amount of the positive exchange rate revaluation is posted to the credit of the account.

In the debit of the account, the revaluation amounts are written off to account No. 1810 01.

1830 08 "Other income".

Purpose: accounting for amounts of other income received by the organization and not accounted for in accounts No. 1830 01, 1830 02, 1830 03, 1830 04 and 1830 05.

The amount of other income of the organization is posted to the credit of the account.

In the debit of the account, the amounts of income received are written off to account No. 1810 01.

1830 09 "Income from revaluation of transactions with derivative financial instruments."

Purpose: accounting for the amounts of positive revaluation of transactions with derivative financial instruments.

The amount of positive revaluation of transactions with derivative financial instruments is posted to the credit of the account.

In the debit of the account, the revaluation amounts are written off to account No. 1810 01.

1840 01 "Seizure of client assets."

Purpose: accounting for the value of client assets when they are withdrawn and (or) placed by an organization for the purpose of investment management of client assets.

The debit of the account records the value of the client's assets upon disposal.

According to the account credit, the value of the client’s assets is written off to account No. 1810 01.

1840 02 "Expenses for payment of commissions."

Purpose: accounting for the amount of expenses for the payment of commissions to the organization for services provided by professional participants in the securities market.

The debit of the account records the amount of expenses for the payment of commissions to the organization for the services of professional participants in the securities market.

In the credit of the account, the amounts of expenses incurred are written off to account No. 1810 01.

1840 03 "Expenses from purchase and sale."

Purpose: accounting for the amount of expenses of the organization associated with the purchase and sale of assets.

The debit of the account records the amount of the organization's expenses associated with the purchase and sale of assets.

In the credit of the account, the amounts of expenses incurred are written off to account No. 1810 01.

1840 04 "Expenses from revaluation of assets at fair value."

Purpose: accounting for amounts of negative revaluation of assets accounted for at fair value.

The debit of the account records the amount of negative revaluation of assets accounted for at fair value.

In the credit of the account, the revaluation amounts are written off to account No. 1810 01.

1840 05 "Expenses for exchange rate differences."

Purpose: accounting for amounts of negative exchange rate revaluation.

The debit of the account records the amount of negative exchange rate revaluation.

In the credit of the account, the revaluation amounts are written off to account No. 1810 01.

1840 08 "Other expenses".

Purpose: accounting for the amount of expenses of the organization related to the implementation of other transactions in financial and non-financial activities that cannot be posted to other accounts provided for in paragraph 10 of Chapter 2 of the Chart of Accounts.

The debit of the account records the amount of other expenses of the organization.

In the credit of the account, the amounts of expenses incurred are written off to account No. 1810 01.

1840 09 "Expenses from revaluation of transactions with derivative financial instruments."

Purpose: accounting for amounts of negative revaluation of transactions with derivative financial instruments.

The debit of the account records the amount of negative revaluation of transactions with derivative financial instruments.

In the credit of the account, the revaluation amounts are written off to account No. 1810 01.

Appendix 2 to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 251

Instructions for maintaining accounting records by insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, mutual insurance companies and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan

Footnote: Footnote. Appendix 2 was excluded by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 85 (shall be brought into force ten calendar days after the day of its first official publication).

Appendix 3 to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 251

List of some regulatory legal acts of the Republic of Kazakhstan, to which changes and additions are made on accounting issues

Introduce the following changes and additions to 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 individual financial market entities of the Republic of Kazakhstan” (registered in the Register of State Registration of Normative Legal Acts under No. 5348, published on December 12, 2008 in the Collection of Acts of Central Executive and Other Central State Bodies of the Republic of Kazakhstan No. 12):

in the Standard Chart of Accounts for individual financial market entities of the Republic of Kazakhstan, approved by the said resolution:

in chapter 1:

paragraph 1 should be stated as follows:

"1. This Standard Chart of Accounts for individual financial market entities of the Republic of Kazakhstan (hereinafter referred to as the Chart of Accounts) was developed in accordance with the Law of the Republic of Kazakhstan dated February 28, 2007 “On Accounting and Financial Reporting” and is intended for grouping and current reflection of elements of financial reporting in value terms by a unified accumulative pension fund, voluntary accumulative pension funds (hereinafter referred to as accumulative pension funds), organizations carrying out certain types of banking operations (except for a legal entity that was previously a subsidiary bank), special financial companies, Islamic special financial companies, professional participants in the securities market of the Republic of Kazakhstan and microfinance organizations (hereinafter referred to as organizations) on accounting accounts for the preparation of financial statements.";

subparagraph 3) of paragraph 4 shall be deleted;

in chapter 2:

in paragraph 1:

after account 1110 24, add accounts 1110 25 and 1110 26 with the following content:

"1110 25 Positive adjustment to the fair value of short-term borrowings 1110 26 Negative adjustment to the fair value of short-term borrowings";

the names of accounts 1130, 1130 01, 1130 02 and 1130 03 should be stated as follows:

"1130 Short-term financial assets accounted for at amortized cost 1130 01 Short-term financial assets accounted for at amortized cost 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 1130 03 Premium for acquired short-term financial assets accounted for at amortized cost";

the names of accounts 1140, 1140 01, 1140 02, 1140 03, 1140 04 and 1140 05 should be stated as follows:

"1140 Short-term financial assets accounted for at fair value through other comprehensive income 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 1140 02 Discount on acquired financial assets accounted for at fair value through other comprehensive income 1140 03 Premium on acquired financial assets accounted for at fair value through other comprehensive income comprehensive income 1140 04 Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 1140 05 Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income";

account numbers and names 1270 41, 1270 42, 1270 43, 1270 44, 1270 45, 1270 46, 1280 41, 1280 42, 1280 43, 1280 44, 1280 45, 1280 46, 1280 47, 1280 48, 1280 49, 1280 50, 1280 51, 1280 52, 1280 53 and 1280 54 exclude;

the title of account 1290 23 should be stated as follows:

"1290 23 Reserves (provisions) to cover losses on financial assets accounted for at amortized cost";

exclude numbers and names of accounts 1290 41 and 1620 01;

in paragraph 2:

after account 2010 23, add accounts 2010 24 and 2010 25 with the following content:

"2010 24 Positive adjustment to the fair value of long-term borrowings 2010 25 Negative adjustment to the fair value of long-term borrowings";

the names of accounts 2020, 2020 01, 2020 02 and 2020 03 should be stated as follows:

"2020 Long-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost 2020 02 Discount on acquired long-term financial assets accounted for at amortized cost 2020 03 Premium for acquired long-term financial assets accounted for at amortized cost";

the names of accounts 2030, 2030 01, 2030 02, 2030 03, 2030 04 and 2030 05 should be stated as follows:

"2030 Long-term financial assets at fair value through other comprehensive income 2030 01 Long-term financial assets at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets, accounted for at fair value through other comprehensive income 2030 04 Positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income";

in paragraph 3:

the name of account 3020 should be stated as follows:

"3020 Short-term loans received from legal entities with the exception of second-tier banks";

account numbers and names 3050 04, 3390 41, 3390 42, 3390 43, 3390 44, 3390 45, 3390 46, 3390 47, 3390 48, 3390 49, 3390 50, 3390 51, 3390 52, 3390 53 and 3390 54 deleted;

after account 3390 66, add accounts 3390 67 and 3390 68 with the following content:

"3390 67 Obligations for pension payments from mandatory pension contributions of the employer 3390 68 Reserve fund for conditional pension obligations";

account number and name 3510 41 deleted;

in paragraph 4:

the name of account 4020 should be stated as follows:

"4020 Long-term loans received from legal entities with the exception of second-tier banks";

account number and name 4030 03 deleted;

in paragraph 5:

the name of account 5440 should be stated as follows:

"5440 Revaluation reserve for financial assets accounted for at fair value through other comprehensive income";

after account 5460, add accounts 5470, 5480 and 5490 with the following content:

"5470 Reserve for revaluation of loans accounted for at fair value through other comprehensive income 5480 Reserves (provisions) for losses on financial assets accounted for at fair value through other comprehensive income 5490 Reserves (provisions) for losses for loans accounted for at fair value through other comprehensive income";

exclude numbers and names of accounts 5490 40 and 5490 41;

in paragraph 6:

exclude numbers and names of accounts 6110 41 and 6110 42;

the name of account 6150 03 should be stated as follows:

"6150 03 Realized gains from changes in the value of securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income";

After account 6160, add account 6170 with the following content:

"6170 Income from transactions with financial liabilities";

the name of account 6240 01 should be stated as follows:

"6240 01 Income from the restoration (cancellation) of reserves (provisions) created for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost";

after the account 6240 24, add the account 6240 62 with the following content:

"6240 62 Income from the restoration (cancellation) of reserves (provisions) created for securities available for sale and held to maturity";

account numbers and names 6280 40, 6280 41, 6280 42, 6280 43, 6280 44, 6280 45, 6280 46, 6280 47, 6280 48, 6280 49, 6280 50, 6280 51, 6280 52, 6280 53 and 6280 54 deleted;

in paragraph 7:

the name of account 7440 01 should be stated as follows:

""7440 01 Expenses for the formation of reserves (provisions) for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost";

account numbers and names 7440 41, 7440 42, 7440 43, 7440 44, 7440 45, 7440 46, 7440 47, 7440 48, 7440 49, 7440 50, 7440 51 and 7440 52 are excluded;

after the account 7440 24 add the following account 7440 61:

"7440 61 Expenses for the formation of reserves (provisions) for securities available for sale and held to maturity";

the name of account 7470 06 should be stated as follows:

"7470 06 Realized losses from changes in the value of securities measured at fair value, changes in which are recognized in profit or loss, and accounted for at fair value through other comprehensive income";

account numbers and names 7470 40, 7470 41, 7470 42, 7470 43, 7470 44, 7470 45, 7470 46, 7470 47, 7470 48, 7470 49 and 7470 50 are excluded;

after account 7480 14 add account 7490 with the following content:

"7490 Expenses on transactions with financial liabilities";

exclude account numbers and names 8130 and 8430;

in chapter 3:

in paragraph 1:

after the description of account 1110 24, add numbers, names and descriptions of accounts 1110 25 and 1110 26 with the following content:

"1110 25 "Positive adjustment to the fair value of short-term borrowings" (active).

Purpose: accounting for amounts of unrealized income from revaluation of the value of short-term loans.

The debit of the account records the amount of unrealized gains from increases in the fair value of short-term loans.

In the credit of the account, the amounts of the positive adjustment to the fair value of short-term loans are written off when balancing this amount with the balance sheet account No. 1110 26 when they are repaid, sold or written off from the balance sheet.

1110 26 “Negative adjustment to the fair value of short-term loans” (contractual).

Purpose: accounting for the amounts of unrealized expenses from revaluation of the value of short-term loans.

The amount of unrealized expenses from the decrease in the fair value of short-term loans is recorded in the credit of the account.

In the debit of the account, the amounts of negative adjustment to the fair value of short-term loans are written off when balancing this amount with balance sheet account No. 1110 25 upon the sale of these loans accounted for at fair value through other comprehensive income.";

the name and description of account 1120 01 should be stated as follows:

"1120 01 "Financial assets measured at fair value, changes in which are recognized in profit or loss" (active).

Purpose: accounting for the nominal value of financial assets measured at fair value, changes in which are recognized in profit or loss.

The debit of the account records the nominal value of a financial asset measured at fair value, changes in which are recognized in profit or loss.

According to the credit of the account, the nominal value of a financial asset is written off upon its sale, transfer to another category, as well as late payment.";

the name and description of accounts 1130 01, 1130 02 and 1130 03 should be stated as follows:

"1130 01 "Short-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the nominal value of short-term financial assets acquired by an organization and accounted for at amortized cost.

The debit of the account records the nominal value of a short-term financial asset acquired by the organization and accounted for at amortized cost.

1130 02 “Discount on acquired short-term financial assets accounted for at amortized cost” (contractual).

Purpose: accounting for the excess of the nominal value of financial assets accounted for at amortized cost over the cost of their acquisition (discount).

The credit of the account records the amount of excess of the nominal value of financial assets accounted for at amortized cost over the cost of its acquisition (discount).

The debit of the account records the amount of amortization of the discount on the acquired financial asset, accounted for at amortized cost, in correspondence with balance sheet account No. 6110 03.

1130 03 "Premium on acquired short-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the excess of the acquisition cost of financial assets accounted for at amortized cost over their nominal value (premium).

The debit of the account records the amount of the excess of the acquisition cost of financial assets accounted for at amortized cost over its nominal value (premium).

The credit of the account records the amount of depreciation of the premium on acquired financial assets, accounted for at amortized cost, in correspondence with balance sheet account No. 7310 02.";

the names and descriptions of accounts 1140 01, 1140 02, 1140 03, 1140 04 and 1140 05 should be stated as follows:

"1140 01 "Short-term financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the nominal value of short-term financial assets accounted for at fair value through other comprehensive income.

The debit of the account records the nominal value of short-term financial assets accounted for at fair value through other comprehensive income.

1140 02 “Discount on acquired financial assets accounted for at fair value through other comprehensive income” (contractual).

Purpose: accounting for the excess of the nominal value of acquired financial assets, accounted for at fair value through other comprehensive income, over the cost of their acquisition (discount).

The credit of the account records the amount of excess of the nominal value of financial assets accounted for at fair value through other comprehensive income over the cost of its acquisition (discount).

The debit of the account records the amount of discount amortization on acquired financial assets accounted for at fair value through other comprehensive income in correspondence with balance sheet account No. 6110 03.

1140 03 "Premium on acquired financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the excess of the acquisition cost of financial assets accounted for at fair value through other comprehensive income over their nominal value (premium).

The debit of the account records the excess of the acquisition cost of financial assets accounted for at fair value through other comprehensive income over its nominal value (premium).

The credit of the account records the amount of amortization of the premium on acquired financial assets accounted for at fair value through other comprehensive income in correspondence with balance sheet account No. 7310 02.

1140 04 “Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income” (active).

Purpose: accounting for unrealized gains from revaluation of the fair value of these financial assets.

The debit of the account records the amount of unrealized gains from revaluation of the fair value of these financial assets.

In the credit of the account, the amounts of positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income are written off upon reimbursement by the counterparty or balancing of this amount with balance sheet account No. 1140 05 upon sale of these financial assets.

1140 05 “Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income” (contractual).

Purpose: accounting for unrealized losses from revaluation of the fair value of financial assets accounted for at fair value through other comprehensive income.

The credit of the account records the amount of unrealized losses from the revaluation of the fair value of financial assets accounted for at fair value through other comprehensive income.

In the debit of the account, the amounts of negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income are written off when balancing this amount with balance sheet account No. 1140 04 upon the sale of these financial assets.";

numbers, names and descriptions of accounts 1270 41, 1270 42, 1270 43, 1270 44, 1270 45, 1270 46, 1280 41, 1280 42, 1280 43, 1280 44, 1280 45, 1280 46, 1280 47, 1280 48, 1280 49, 1280 50, 1280 51, 1280 52, 1280 53 and 1280 54 exclude;

the name and description of account 1290 23 should be stated as follows:

"1290 23 "Reserves (provisions) to cover losses on financial assets accounted for at amortized cost" (contractual).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on financial assets accounted for at amortized cost.

The credit of the account records the amount of created reserves (provisions) created to cover losses on financial assets accounted for at amortized cost.

In the debit of the account, the amounts of created reserves (provisions) are written off when they are canceled or the value of financial assets accounted for at amortized cost is written off from the organization's balance sheet.";

numbers, names and descriptions of accounts 1290 41 and 1620 01 are excluded;

in paragraph 2:

after the description of account 2010 23, add numbers, names and descriptions of accounts 2010 24 and 2010 25 with the following content:

"2010 24 "Positive adjustment to the fair value of long-term borrowings" (active).

Purpose: accounting for amounts of unrealized income from revaluation of the value of long-term loans.

The debit of the account records the amount of unrealized gains from increases in the fair value of long-term loans.

In the credit of the account, the amounts of the positive adjustment to the fair value of long-term loans are written off when balancing this amount with the balance sheet account No. 2010 25 when they are repaid, sold or written off from the balance sheet.

2010 25 "Negative adjustment to the fair value of long-term loans" (contractual).

Purpose: accounting for the amounts of unrealized expenses from revaluation of the value of long-term loans.

The amount of unrealized expenses resulting from a decrease in the fair value of long-term borrowings is posted to the credit of the account.

In the debit of the account, the amounts of negative adjustment to the fair value of long-term loans are written off when balancing this amount with balance sheet account No. 2010 26 upon the sale of these loans accounted for at fair value through other comprehensive income.";

the names and descriptions of accounts 2020 01, 2020 02 and 2020 03 should be stated as follows:

"2020 01 "Long-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the nominal value of long-term financial assets acquired by an organization and accounted for at amortized cost.

The debit of the account records the nominal value of long-term financial assets acquired by the organization and accounted for at amortized cost.

In the credit of the account, the nominal value of acquired long-term assets is written off upon their repayment, transfer to another category of financial assets, as well as late payment.

2020 02 "Discount on acquired long-term financial assets accounted for at amortized cost" (contractual).

Purpose: accounting for the excess of the nominal value of long-term financial assets, accounted for at amortized cost, over the cost of their acquisition (discount).

The credit of the account records the amount of excess of the nominal value of long-term financial assets accounted for at amortized cost over the cost of their acquisition (discount).

The debit of the account records the amount of discount amortization on acquired long-term financial assets accounted for at amortized cost in correspondence with balance sheet account No. 6110 03.

2020 03 "Premium on acquired long-term financial assets accounted for at amortized cost" (active).

Purpose: accounting for the excess of the acquisition cost of financial assets accounted for at amortized cost over their nominal value (premium).

The debit of the account records the amount of excess of the acquisition cost of financial assets accounted for at amortized cost over their nominal value (premium).

The credit of the account records the amount of depreciation of the premium on acquired financial assets, accounted for at amortized cost, in correspondence with balance sheet account No. 7310 02.";

the names and descriptions of accounts 2030 01, 2030 02, 2030 03, 2030 04 and 2030 05 should be stated as follows:

"2030 01 "Long-term financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the nominal value of long-term financial assets accounted for at fair value through other comprehensive income.

The debit of the account records the nominal value of long-term financial assets accounted for at fair value through other comprehensive income.

2030 02 "Discount on acquired long-term financial assets accounted for at fair value through other comprehensive income" (contractual).

Purpose: accounting for the excess of the nominal value of long-term financial assets, accounted for at fair value through other comprehensive income, over the cost of their acquisition (discount).

The credit of the account records the amount of excess of the nominal value of long-term financial assets accounted for at fair value through other comprehensive income over the cost of their acquisition (discount).

The debit of the account records the amount of discount amortization on acquired long-term financial assets accounted for at fair value through other comprehensive income in correspondence with balance sheet account No. 6110 03.

2030 03 "Premium on acquired long-term financial assets accounted for at fair value through other comprehensive income" (active).

Purpose: accounting for the excess of the acquisition cost of long-term financial assets accounted for at fair value through other comprehensive income over their nominal value (premium).

The debit of the account records the excess of the cost of acquisition of long-term financial assets accounted for at fair value through other comprehensive income over their nominal value (premium).

The credit of the account records the amount of premium amortization on acquired long-term financial assets accounted for at fair value through other comprehensive income in correspondence with balance sheet account No. 7310 02.

2030 04 “Positive adjustment to the fair value of long-term financial assets recorded at fair value through other comprehensive income” (active).

Purpose: accounting for unrealized gains from revaluation of the fair value of long-term financial assets accounted for at fair value through other comprehensive income.

The debit of the account records the amount of unrealized gains from increases in the fair value of these financial assets.

In the credit of the account, the amounts of positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income are written off upon reimbursement by the counterparty or balancing of this amount with balance sheet account No. 2030 05 upon sale of these financial assets.

2030 05 “Negative adjustment to the fair value of long-term financial assets recorded at fair value through other comprehensive income” (contractual).

Purpose: accounting for unrealized expenses from revaluation of long-term financial assets accounted for at fair value through other comprehensive income.

The credit of the account records the amount of unrealized losses from reductions in the fair value of long-term financial assets accounted for at fair value through other comprehensive income.

In the debit of the account, the amounts of negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income are written off when balancing this amount with balance sheet account No. 2030 04 upon the sale of these financial assets.";

in paragraph 3:

the name and description of account 3020 should be stated as follows:

"3020 "Short-term loans received from legal entities with the exception of second-tier banks" (passive).

Purpose: accounting for amounts of loans received from legal entities with the exception of second-tier banks, with a repayment period of up to one year.

The credit of the account records the amount of short-term loans received from legal entities with the exception of second-tier banks.

The debit of the account records the write-off of amounts received from short-term loans when they are repaid by the organization.";

numbers, names and descriptions of accounts 3390 41, 3390 42, 3390 43, 3390 44, 3390 45, 3390 46, 3390 47, 3390 48, 3390 49, 3390 50, 3390 51, 3390 52, 3390 53, 3390 54 and 3510 41 deleted;

after the description of account 3390 66, add numbers, names and descriptions of accounts 3390 67 and 3390 68 with the following content:

"3390 67 "Obligations for pension payments through mandatory pension contributions of the employer" (passive).

Purpose: accounting for conditional pension obligations formed at the expense of mandatory pension contributions by the employer in the conditional pension accounts of individuals.

The credit of the account records the amount of received mandatory pension contributions from the employer, investment income, transfers from reserve fund accounts and other income.

In the debit of the account, the amounts of conditional pension obligations formed from the employer's mandatory pension contributions are written off when pension payments are made and transferred to reserve funds.

3390 68 “Reserve Fund for Contingent Pension Obligations” (passive).

Purpose: accounting for amounts in the reserve fund formed from conditional pension obligations transferred from conditional pension accounts of individuals.

The credit of the account records the amount of receipts of conditional pension obligations to the reserve fund, transferred from conditional pension accounts of individuals, investment income and other receipts.

In the debit of the account, the amounts of the reserve fund are written off when they are used for their intended purpose.";

in paragraph 4:

the name and description of account 4020 should be stated as follows:

"4020 "Long-term loans received from legal entities with the exception of second-tier banks" (passive).

Purpose: accounting for amounts of loans received from legal entities, with the exception of second-tier banks, with a repayment period of more than one year.

The credit of the account records the amount of long-term loans received from legal entities with the exception of second-tier banks.

The debit of the account records the write-off of amounts received from long-term loans when they are repaid by the organization.";

account number, name and description 4030 03 deleted;

in paragraph 5:

the name and description of account 5440 should be stated as follows:

"5440 "Reserve for revaluation of financial assets accounted for at fair value through other comprehensive income" (passive).

Purpose: accounting for the amount of revaluation reserves for financial assets accounted for at fair value through other comprehensive income.

after the description of account 5460, add numbers, names and descriptions of accounts 5470, 5480 and 5490 with the following content:

“5470 “Reserve for revaluation of loans accounted for at fair value through other comprehensive income” (passive).

Purpose: accounting for the amounts of revaluation reserves for loans accounted for at fair value through other comprehensive income.

5480 “Reserves (provisions) to cover losses on financial assets accounted for at fair value through other comprehensive income” (passive).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on financial assets accounted for at fair value through other comprehensive income.

The credit of the account records the amounts of reserves (provisions) created to cover losses on financial assets accounted for at fair value through other comprehensive income.

5490 “Reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income” (passive).

Purpose: accounting for the amounts of reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income.

In the debit of the account, the amounts of created reserves (provisions) are written off to cover losses on loans accounted for at fair value through other comprehensive income.";

numbers, names and descriptions of accounts 5490 40 and 5490 41 are excluded;

in paragraph 6:

numbers, names and descriptions of accounts 6110 41 and 6110 42 are excluded;

the name and description of account 6150 03 should be stated as follows:

"6150 03 "Realized gains from changes in the value of securities measured at fair value, changes in which are recognized in profit or loss and accounted for at fair value through other comprehensive income."

Purpose: accounting for the amounts of realized income received by an organization as a result of a positive change in the value of securities measured at fair value, changes in which are recognized in profit or loss and accounted for at fair value through other comprehensive income.

The credit of the account records the amount of realized income received by the organization as a result of a positive change in the value of securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income.

In the debit of the account, the amounts of income received are written off to balance sheet account No. 5610.";

after the description of account 6160, add the number, name and description of account 6170 with the following content:

"6170 "Income from transactions with financial liabilities" (passive).

Purpose: accounting for amounts of income from transactions with short-term financial liabilities.

In the debit of the account, the amounts of income from transactions with short-term financial obligations are written off.

The credit of the account records the amount of income from transactions with short-term financial liabilities.";

the name and description of account 6240 01 should be stated as follows:

"6240 01 "Income from the restoration (cancellation) of reserves (provisions) created for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost."

In the debit of the account, income amounts are written off to balance sheet account No. 5610.";

after the description of account 6240 24, add the number, name and description of account 6240 62 with the following content:

"6240 62 "Income from the restoration (cancellation) of reserves (provisions) created for securities available for sale and held to maturity."

Purpose: accounting for the amounts of restored (cancelled) reserves (provisions) created for securities available for sale and held to maturity.

The credit of the account records the amount of income from the restoration (cancellation) of reserves (provisions) created for securities available for sale and held to maturity.

In the debit of the account, income amounts are written off to balance sheet account No. 5610.";

numbers, names and descriptions of accounts 6280 40, 6280 41, 6280 42, 6280 43, 6280 44, 6280 45, 6280 46, 6280 47, 6280 48, 6280 49, 6280 50, 6280 51, 6280 52, 6280 53 and 6280 54 delete;

in paragraph 7:

the name and description of account 7440 01 should be stated as follows:

"7440 01 "Expenses for the formation of reserves (provisions) for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost.'

According to the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.";

numbers, names and descriptions of accounts 7440 41, 7440 42, 7440 43, 7440 44, 7440 45, 7440 46, 7440 47, 7440 48, 7440 49, 7440 50, 7440 51 and 7440 52 are excluded;

after the description of account 7440 24, add the number, name and description of account 7440 61 with the following content:

"7440 61 "Expenses for the formation of reserves (provisions) for securities available for sale and held to maturity."

Purpose: accounting for the amount of expenses for the formation of reserves (provisions) for securities available for sale and held to maturity.

The debit of the account records the amount of expenses for the formation of reserves (provisions) for securities available for sale and held to maturity.

According to the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.";

the name and description of account 7470 06 should be stated as follows:

"7470 06 "Realized losses from changes in the value of securities measured at fair value, changes in which are recognized in profit or loss and accounted for at fair value through other comprehensive income."

Purpose: accounting for the amounts of realized expenses received by the organization as a result of changes in the value of securities measured at fair value, changes in which are reflected in profit or loss and accounted for at fair value through other comprehensive income.

The debit of the account records the amount of realized expenses from changes in the value of securities assessed at fair value, changes in which are reflected in profit or loss and accounted for at fair value through other comprehensive income upon disposal of these securities from the balance sheet.

According to the credit of the account, the amounts of expenses incurred are written off to balance sheet account No. 5610.";

numbers, names and descriptions of accounts 7470 40, 7470 41, 7470 42, 7470 43, 7470 44, 7470 45, 7470 46, 7470 47, 7470 48, 7470 49 and 7470 50 are excluded;

after the description of account 7480 14, add the number, name and description of account 7490 with the following content:

"7490 "Expenses on transactions with financial liabilities" (active).

Purpose: accounting for amounts of expenses on transactions with short-term financial liabilities.

The debit of the account records the amount of expenses for transactions with short-term financial liabilities.

In the credit of the account, the amounts of expenses on transactions with short-term financial liabilities are written off.";

numbers, names and descriptions of accounts 8130 and 8430 of paragraph 8 are excluded.

3. Introduce the following changes to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 68 “On approval of the Instructions for maintaining accounting records by individual financial market entities” (registered in the Register of State Registration of Normative Legal Acts under No. 7121, published on October 5, 2011 in the newspaper “Yuridicheskaya Gazeta” No. 144 (2134):

in the Instructions for maintaining accounting records by individual financial market entities, approved by the said resolution:

paragraph 2 should be stated as follows:

"2. This Instruction details the accounting of operations for placing one's own money in deposits, loans, securities, derivatives, refined precious metals, foreign currency, hedging transactions, as well as REPO and reverse REPO operations (hereinafter referred to as these Instructions) by a unified accumulative pension fund, voluntary accumulative pension funds (hereinafter referred to as accumulative pension funds), organizations carrying out certain types of banking operations (except for a legal entity that was previously a subsidiary bank), professional participants in the securities market, special financial companies and microfinance organizations (hereinafter referred to as the organization).";

in chapter 3:

paragraphs 1 and 2 should be stated as follows:

"Paragraph 1. Accounting for acquired debt securities measured at fair value through earnings or at fair value through other comprehensive income

6. When purchasing debt securities classified in the categories “securities at fair value through profit or loss” and “securities at fair value through other comprehensive income” (for the purchase price including transaction costs), the following accounting entries are made:

when transferring an advance to a broker:

Dt 1610 02 Settlements with brokers Kt 1030 Cash in current accounts;

2) on the net value of the acquired debt security (in an amount not exceeding its face value), taking into account transaction costs:

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

Dt 1120 03 Premium on acquired financial assets measured at fair value through profit or loss 1140 03 Premium on acquired financial assets accounted for at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets accounted for at fair value through other comprehensive income Kt 1030 Cash on current accounts;

4) by the amount of the discount (discount):

Dt 1120 01 Financial assets measured at fair value through 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 Kt 1120 02 Discount on acquired financial assets measured at fair value value, changes in which are recognized in profit or loss 1140 02 Discount on acquired financial assets at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets at fair value through other comprehensive income;

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

Dt 2170 03 Remuneration accrued by previous holders on securities 1270 04 Remuneration accrued by previous holders on securities Kt 1030 Cash on current accounts;

6) if the transaction amount for the purchase of debt securities exceeds their fair value:

Dt 7470 10 Expenses from the purchase and sale of securities Kt 1120 02 Discount on acquired financial assets assessed at fair value, changes in which are reflected in profit or loss 1120 03 Premium on acquired financial assets assessed at fair value, changes in which are reflected in profit or loss 1140 02 Discount on acquired financial assets accounted for at fair value through other comprehensive income 1140 03 Premium on acquired financial assets at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets at fair value through other comprehensive income;

7) if the fair value of debt securities exceeds the amount of the transaction for their purchase:

Dt 1120 02 Discount on acquired financial assets at fair value through profit or loss 1120 03 Premium on acquired financial assets at fair value through profit or loss 1140 02 Discount on acquired financial assets at fair value through other comprehensive income 1140 03 Premium for acquired financial assets accounted for at fair value through other comprehensive income 2030 02 Discount for acquired long-term financial assets accounted for at fair value through other comprehensive income 2030 03 Premium for acquired long-term financial assets accounted for at fair value through other comprehensive income Kt 6280 09 Income from the purchase and sale of securities.

7. When accruing interest on acquired debt securities measured at fair value, changes in which are recognized in profit or loss, and accounted for at fair value through other comprehensive income, with the frequency established by the accounting policy of the organization, the following accounting entry is made for the amount of accrued interest:

Dt 1270 01 Accrued income in the form of interest on acquired securities 2170 01 Accrued income in the form of interest on acquired securities Kt 6110 01 Income related to the receipt of interest on acquired securities.

8. When accruing expenses in the form of corporate income tax, subject to withholding at the source of payment by the issuer of a debt security, the following accounting entry is made:

Dt 7710 Corporate income tax expenses Kt 3110 01 Corporate income tax payable.

9. When amortizing a premium or discount (discount) on acquired debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income, the following accounting entries are made with the frequency established by the organization’s accounting policies:

for the amount of premium depreciation:

Dt 7310 02 Expenses associated with amortization of premium on acquired securities Kt 1120 03 Premium on acquired financial assets measured at fair value through profit or loss 1140 03 Premium on acquired financial assets accounted for at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets assets accounted for at fair value through other comprehensive income;

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

Dt 1120 02 Discount on acquired financial assets measured at fair value through profit or loss 1140 02 Discount on acquired financial assets accounted for at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets accounted for at fair value through other comprehensive income Kt 6110 03 Income related to amortization of discount on purchased securities.

10. After accrual of interest and amortization of the premium or discount (discount) in accordance with paragraphs 7 and 9 of these Instructions, the acquired debt securities are revalued, assessed at fair value, changes in which are reflected in profit or loss, and accounted for at fair value through other comprehensive income, at fair value, with the frequency established by the accounting policy of the organization, and the following accounting entries are made:

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

if the fair value of debt securities is higher than their carrying amount:

Dt 1120 04 Positive adjustment to the fair value of financial assets measured at fair value through profit or loss Kt 6150 01 Unrealized gains from changes in the value of securities measured at fair value through profit or loss;

if the carrying amount of debt securities is higher than their fair value:

Dt 7470 03 Unrealized expenses from changes in the value of securities measured at fair value through profit or loss Kt 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss;

by the amount of the recorded positive or negative adjustment to the fair value of debt securities:

Dt 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss Kt 1120 04 Positive adjustment to the fair value of financial assets measured at fair value through profit or loss;

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

if the fair value of debt securities is higher than their carrying amount:

Dt 1140 04 Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 04 Positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income Kt 5440 Revaluation reserve for financial assets accounted for at fair value through other comprehensive income;

if the carrying amount of debt securities is higher than their fair value:

Dt 5440 Revaluation reserve for financial assets accounted for at fair value through other comprehensive income Kt 1140 05 Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income;

by the amount of the recorded positive or negative adjustment to the fair value of debt securities:

Dt 1140 05 Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income Kt 1140 04 Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 04 Positive adjustment to the fair value of long-lived financial assets carried at fair value through other comprehensive income.

11. When revaluing debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income, the value of which is denominated in a foreign currency, the following accounting entries are made at foreign exchange rates:

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

when the exchange rate increases by the amount of the positive exchange rate difference:

Dt 1120 01 Financial assets measured at fair value through profit or loss 1120 03 Premium on acquired financial assets measured at fair value through profit or loss 1120 04 Positive adjustment to the fair value of financial assets measured at fair value through profit or loss 1270 01 Accrued income in the form of remuneration on purchased securities 1270 04 Remuneration accrued by previous holders on securities Kt 6250 01 Unrealized income from revaluation of foreign currency;

at the same time, for the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from revaluation of foreign currency Kt 1120 02 Discount on acquired financial assets measured at fair value through profit or loss 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss;

when the exchange rate decreases by the amount of negative exchange rate difference:

Dt 7430 01 Unrealized losses from revaluation of foreign currency Kt 1120 01 Financial assets measured at fair value through profit or loss 1120 03 Premium on acquired financial assets measured at fair value through profit or loss 1120 04 Positive adjustment to the fair value of financial assets measured at fair value value, changes in which are reflected in profit or loss 1270 01 Accrued income in the form of interest on acquired securities 1270 04 Remuneration accrued by previous holders on securities;

at the same time, for the amount of positive exchange rate difference:

Dt 1120 02 Discount on acquired financial assets measured at fair value through profit or loss 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss Kt 6250 01 Unrealized gains from revaluation of foreign currency;

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

when the exchange rate increases by the amount of the positive exchange rate difference:

Dt 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 1140 03 Premium on acquired financial assets accounted for at fair value through other comprehensive income 1270 01 Accrued income in the form of interest on acquired securities 1270 04 Remuneration accrued by previous holders of securities 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets accounted for at fair value through other comprehensive income 2170 01 Accrued income in the form of interest on acquired securities 2170 03 Remuneration accrued by previous holders of securities Kt 6250 01 Unrealized income from revaluation of foreign currency;

at the same time, for the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from revaluation of foreign currency Kt 1140 02 Discount on acquired financial assets accounted for at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets accounted for at fair value through other comprehensive income;

by the amount of the positive exchange difference on the adjustment to the fair value of debt securities:

Dt 1140 04 Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 1140 05 Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 04 Positive adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income Kt 5440 Reserve for revaluation of financial assets accounted for at fair value through other comprehensive income;

when the exchange rate decreases by the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from revaluation of foreign currency Kt 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 1140 03 Premium on acquired financial assets accounted for at fair value through other comprehensive income 1270 01 Accrued income in the form of interest on acquired securities 1270 04 Interest accrued by previous holders on securities 2030 01 Long-term financial assets at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets at fair value through other comprehensive income 2170 01 Accrued income in the form of interest on acquired securities 2170 03 Remuneration, accrued by previous holders for securities;

at the same time, for the amount of positive exchange rate difference:

Dt 1140 02 Discount on acquired financial assets accounted for at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets accounted for at fair value through other comprehensive income Kt 6250 01 Unrealized gains from revaluation of foreign currency;

for the amount of negative exchange differences on adjustment of the fair value of debt securities:

Dt 5440 Revaluation reserve for financial assets accounted for at fair value through other comprehensive income Kt 1140 04 Positive adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 1140 05 Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 04 Positive adjustment to fair value value of long-term financial assets accounted for at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income.

12. Upon receipt from the issuer of accrued interest on acquired debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income, the following accounting entries are made:

for the amount of remuneration received:

Dt 1030 Cash on current accounts Kt 1270 01 Accrued income in the form of interest on purchased securities 1270 04 Remuneration accrued by previous holders on securities 2170 01 Accrued income in the form of interest on acquired securities 2170 03 Remuneration accrued by previous holders on securities;

2) for the amount of withheld corporate income tax:

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

13. When selling acquired debt securities measured at fair value, changes in which are recognized in profit or loss, and accounted for at fair value through other comprehensive income, after accrual of interest, amortization of premium or discount (discount) and revaluation of debt securities at fair value in accordance with paragraphs 7, 9 and 10 of these Instructions, the following accounting entries are made:

the amount of unamortized premium on debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income:

Dt 1120 01 Financial assets measured at fair value through 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 Kt 1120 03 Premium on acquired financial assets measured at fair value, changes in which are recognized in profit or loss 1140 03 Premium on acquired financial assets at fair value through other comprehensive income 2030 03 Premium on acquired long-term financial assets at fair value through other comprehensive income;

2) the amount of unamortized discount (discount) on debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income:

Dt 1120 02 Discount on acquired financial assets measured at fair value through profit or loss 1140 02 Discount on acquired financial assets accounted for at fair value through other comprehensive income 2030 02 Discount on acquired long-term financial assets accounted for at fair value through other comprehensive income Kt 1120 01 Financial assets at fair value through profit or loss 1140 01 Short-term financial assets at fair value through other comprehensive income 2030 01 Long-term financial assets at fair value through other comprehensive income;

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

Dt 1030 Cash on current accounts Kt 1120 01 Financial assets at fair value through profit or loss 1140 01 Short-term financial assets at fair value through other comprehensive income 1270 01 Accrued income in the form of interest on acquired securities 1270 04 Interest accrued by previous holders on securities 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income 2170 01 Accrued income in the form of interest on acquired securities 2170 03 Interest accrued by previous holders on securities;

4) in the event that the amount of a concluded transaction for the sale of debt securities measured at fair value, changes in which are reflected in profit or loss, and accounted for at fair value through other comprehensive income, exceeds their carrying amount by the amount of the difference:

Dt 1030 Cash on current accounts Kt 6280 09 Income from the purchase and sale of securities;

5) if the book value of debt securities measured at fair value, changes in which are recognized in profit or loss, and accounted for at fair value through other comprehensive income, exceeds the amount of the concluded transaction for their sale, by the amount of the difference:

Dt 7470 10 Expenses from the purchase and sale of securities Kt 1120 01 Financial assets assessed at fair value, changes in which are reflected in profit or loss 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income;

6) for the amount of realized income from the revaluation of debt securities measured at fair value, changes in which are recognized in profit or loss, at fair value:

Dt 6150 01 Unrealized gains from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss Kt 6150 03 Realized gains from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss, and accounted for at fair value through other comprehensive income 7470 03 Unrealized losses from changes in the value of securities measured at fair value value, changes in which are reflected in profit or loss;

7) for the amount of realized expenses from the revaluation of debt securities measured at fair value, changes in which are recognized in profit or loss, at fair value:

Dt 6150 01 Unrealized gains from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss 7470 06 Realized losses from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss, and accounted for at fair value through other comprehensive income Kt 7470 03 Unrealized expenses from changes in the value of securities measured at fair value value, changes in which are reflected in profit or loss;

8) for the amount of realized income from the revaluation of debt securities accounted for at fair value through other comprehensive income, at fair value:

Dt 5440 Revaluation reserve for financial assets accounted for at fair value through other comprehensive income Kt 6150 03 Realized gains from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss, and accounted for at fair value through other comprehensive income;

9) for the amount of realized expenses from the revaluation of debt securities accounted for at fair value through other comprehensive income, at fair value:

Dt 7470 06 Realized losses from changes in the value of securities measured at fair value, changes in which are recognized in profit or loss, and accounted for at fair value through other comprehensive income Kt 5440 Revaluation reserve for financial assets accounted for at fair value through other comprehensive income;

10) the amount of realized gains from positive exchange differences on debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income:

Dt 6250 01 Unrealized income from the revaluation of foreign currency Kt 6250 02 Realized income from the revaluation of foreign currency 7430 01 Unrealized expenses from the revaluation of foreign currency;

11) for the amount of realized expenses from negative exchange rate differences on debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income:

Dt 6250 01 Unrealized income from the revaluation of foreign currency 7430 02 Realized expenses from the revaluation of foreign currency Kt 7430 01 Unrealized expenses from the revaluation of foreign currency.

14. When the issuer redeems debt securities accounted for at fair value through other comprehensive income and assessed at fair value, changes in which are reflected in profit or loss, after accrual of interest, amortization of premium or discount (discount) and revaluation of debt securities at fair value in accordance with paragraphs 7, 9 and 10 of these Instructions, the following accounting entries are made:

the amount of money received from the issuer of debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income:

2) for the amount of withheld corporate income tax:

3) the amount of realized income from the revaluation of debt securities measured at fair value, changes in which are recognized in profit or loss, at fair value:

4) for the amount of realized expenses from the revaluation of debt securities measured at fair value, changes in which are reflected in profit or loss, at fair value:

Dt 6150 01 Unrealized gains from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss 7470 06 Realized expenses from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss, and accounted for at fair value through other comprehensive income Kt 7470 03 Unrealized expenses from changes in the value of securities measured at fair value value, changes in which are reflected in profit or loss;

5) for the amount of realized income from the revaluation of debt securities accounted for at fair value through other comprehensive income, at fair value:

6) for the amount of realized expenses from the revaluation of debt securities accounted for at fair value through other comprehensive income, at fair value:

7) the amount of realized gains from positive exchange differences on debt securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income:

8) for the amount of realized expenses from negative exchange rate differences on debt securities measured at fair value, changes in which are recognized in profit or loss, and accounted for at fair value through other comprehensive income:

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

15. When purchasing debt securities accounted for at amortized cost (purchase cost including transaction costs), the following accounting entries are made:

when transferring an advance to a broker:

Dt 1610 02 Settlements with brokers Kt 1030 Cash in current accounts;

2) on the net value of the acquired debt security (in an amount not exceeding its face value), taking into account transaction costs:

Dt 1130 01 Short-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost Kt 1030 Cash on current accounts 1610 02 Settlements with brokers;

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

Dt 1130 03 Premium on acquired short-term financial assets accounted for at amortized cost 2020 03 Premium for acquired long-term financial assets accounted for at amortized cost Kt 1030 Cash on current accounts;

4) by the amount of the discount (discount):

Dt 1130 01 Short-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost Kt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 2020 02 Discount on acquired long-term financial assets accounted for at amortized cost cost;

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

Dt 1270 04 Remuneration accrued by previous holders on securities 2170 03 Remuneration accrued by previous holders on securities Kt 1030 Cash on current accounts;

6) if the transaction amount for the purchase of debt securities exceeds their fair value:

Dt 7470 10 Expenses from the purchase and sale of securities Kt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 1130 03 Premium for acquired short-term financial assets accounted for at amortized cost 2020 02 Discount for acquired long-term financial assets accounted for at amortized cost 2020 03 Premium on acquired long-term financial assets accounted for at amortized cost;

7) if the fair value of debt securities exceeds the amount of the transaction for their purchase:

Dt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 1130 03 Premium for acquired short-term financial assets accounted for at amortized cost 2020 02 Discount on acquired long-term financial assets accounted for at amortized cost 2020 03 Premium for acquired long-term financial assets assets accounted for at amortized cost Kt 6280 09 Income from the purchase and sale of securities.

16. When accruing interest on acquired debt securities accounted for at amortized cost, the following accounting entry is made with the frequency established by the organization’s accounting policy:

17. When accruing expenses in the form of corporate income tax, subject to withholding at source of payment by the issuer of a debt security accounted for at amortized cost, the following accounting entry is made:

Dt 7710 Corporate income tax expenses Kt 3110 01 Corporate income tax payable.

18. When amortizing a premium or discount (rebate) on acquired debt securities accounted for at amortized cost, the following accounting entries are made with the frequency established by the accounting policy of the organization:

for the amount of premium depreciation:

Dt 7310 02 Expenses associated with the amortization of the premium on acquired securities Kt 1130 03 Premium on acquired short-term financial assets accounted for at amortized cost 2020 03 Premium on acquired long-term financial assets accounted for at amortized cost;

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

Dt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 2020 02 Discount for acquired long-term financial assets accounted for at amortized cost Kt 6110 03 Income associated with the amortization of the discount on acquired securities.

19. When revaluing debt securities accounted for at amortized cost, the value of which is expressed in foreign currency, at the exchange rate, the following accounting entries are made:

by the amount of positive exchange rate difference:

Dt 1130 01 Short-term financial assets accounted for at amortized cost 1130 03 Premium on acquired short-term financial assets accounted for at amortized cost 1270 01 Accrued income in the form of interest on acquired securities 1270 04 Remuneration accrued by previous holders on securities 2020 01 Long-term financial assets accounted for at amortized cost 2020 03 Premium on acquired long-term financial assets accounted for at amortized cost 2170 01 Accrued income in the form of interest on acquired securities 2170 03 Remuneration accrued by previous holders on securities Kt 6250 01 Unrealized income from revaluation of foreign currency;

at the same time, for the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from revaluation of foreign currency Kt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 2020 02 Discount on acquired long-term financial assets accounted for at amortized cost;

2) for the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from revaluation of foreign currency Kt 1130 01 Short-term financial assets accounted for at amortized cost 1130 03 Premium on acquired short-term financial assets accounted for at amortized cost 1270 01 Accrued income in the form of interest on purchased securities 1270 04 Remuneration, accrued by previous holders on securities 2020 01 Long-term financial assets accounted for at amortized cost 2020 03 Premium on acquired long-term financial assets accounted for at amortized cost 2170 01 Accrued income in the form of interest on acquired securities 2170 03 Remuneration accrued by previous holders on securities;

at the same time, for the amount of positive exchange rate difference:

Dt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 2020 02 Discount for acquired long-term financial assets accounted for at amortized cost Kt 6250 01 Unrealized gains from revaluation of foreign currency.

20. When the issuer repays accrued interest on debt securities accounted for at amortized cost, the following accounting entries are made:

for the amount of remuneration paid:

2) for the amount of withheld corporate income tax:

21. When selling debt securities accounted for at amortized cost, after accrual of interest and amortization of the premium or discount (discount) in accordance with paragraphs 16 and 18 of these Instructions, the following accounting entries are made:

for the amount of unamortized premium:

Dt 1130 01 Short-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost Kt 1130 03 Premium on acquired short-term financial assets accounted for at amortized cost 2020 03 Premium on acquired long-term financial assets accounted for at amortized cost cost;

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

Dt 1130 02 Discount on acquired short-term financial assets accounted for at amortized cost 2020 02 Discount for acquired long-term financial assets accounted for at amortized cost Kt 1130 01 Short-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost cost;

3) for the amount of a concluded transaction for the sale of debt securities accounted for at amortized cost:

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

4) if the amount of a concluded transaction for the sale of debt securities accounted for at amortized cost exceeds their book value by the amount of the difference:

Dt 1030 Cash on current accounts Kt 6280 09 Income from the purchase and sale of securities;

5) if the book value of debt securities accounted for at amortized cost exceeds the amount of the concluded transaction for their sale, by the amount of the difference:

Dt 7470 10 Expenses from the purchase and sale of securities Kt 1130 01 Short-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost.

22. When the issuer redeems debt securities accounted for at amortized cost, after accrual of interest and amortization of the premium or discount (discount) in accordance with paragraphs 16 and 18 of these Instructions, the following accounting entries are made:

for the amount of money received from the issuer of debt securities:

2) for the amount of withheld corporate income tax:

3) for the amount of realized income from exchange rate revaluation of debt securities, the value of which is expressed in foreign currency:

4) for the amount of realized expenses from the exchange rate revaluation of debt securities, the value of which is expressed in foreign currency:

paragraph 4 should be stated as follows:

“Paragraph 4. Accounting for acquired equity securities measured at fair value through profit or loss or at fair value through other comprehensive income

30. When purchasing equity securities measured at fair value through profit or loss, or at fair value through other comprehensive income, the following accounting entries are made:

when transferring an advance to a broker:

Dt 1610 02 Settlements with brokers Kt 1030 Cash in current accounts;

2) on the net value of the acquired equity security, taking into account transaction costs:

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

4) if the fair value of equity securities exceeds the amount of their purchase transaction:

Dt 1120 01 Financial assets assessed at fair value, changes in which are reflected in profit or loss 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income Kt 6280 09 Income from the purchase and sale of securities.

31. When accruing dividends due on equity securities measured at fair value through profit or loss and accounted for at fair value through other comprehensive income, the following accounting entry is made:

Dt 1270 01 Accrued income in the form of interest on purchased securities 2170 01 Accrued income in the form of interest on acquired securities Kt 6120 Income from dividends.

32. When accruing expenses in the form of corporate income tax, subject to withholding at the source of payment by the issuer of equity securities, the following accounting entry is made:

Dt 7710 Corporate income tax expenses Kt 3110 01 Corporate income tax payable.

33. When revaluing acquired equity securities measured at fair value through profit or loss, or accounted for at fair value through other comprehensive income, the following accounting entries are made at fair value with the frequency established by the entity’s accounting policies:

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

if the fair value of equity securities is higher than their carrying amount:

if the carrying amount of equity securities is higher than their fair value:

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

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

if the fair value of equity securities is higher than their carrying amount:

if the carrying amount of equity securities is higher than their fair value:

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

34. When revaluing equity securities measured at fair value through profit or loss or at fair value through other comprehensive income, the value of which is denominated in a foreign currency, the following accounting entries are made at the exchange rate:

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

by the amount of positive exchange rate difference:

Dt 1120 04 Positive adjustment to the fair value of financial assets measured at fair value through profit or loss 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss Kt 6250 01 Unrealized gains from revaluation of foreign currency;

for the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from revaluation of foreign currency Kt 1120 04 Positive adjustment to the fair value of financial assets measured at fair value through profit or loss 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss;

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

by the amount of positive exchange rate difference:

for the amount of negative exchange rate difference:

35. When an issuer pays dividends on equity securities measured at fair value through profit or loss, or accounted for at fair value through other comprehensive income, the following accounting entries are made:

Dt 1030 Cash on current accounts Kt 1270 01 Accrued income in the form of interest on acquired securities 2170 01 Accrued income in the form of interest on acquired securities;

for the amount of corporate income tax withheld:

Dt 3110 Corporate income tax payable Kt 1270 01 Accrued income in the form of interest on acquired securities 2170 01 Accrued income in the form of interest on acquired securities.

36. When the issuer sells or repurchases equity securities measured at fair value through profit or loss, or accounted for at fair value through other comprehensive income, after revaluation of equity securities at fair value in accordance with paragraph 33 of these Instructions, the following accounting entries are made:

the amount of the accumulated positive revaluation at fair value of equity securities measured at fair value through profit or loss, or accounted for at fair value through other comprehensive income:

Dt 1120 01 Financial assets measured at fair value through other comprehensive income Kt 1120 04 Positive adjustment to the fair value of financial assets measured at fair value through other comprehensive income 1140 01 Short-term financial assets measured at fair value through other comprehensive income fair value, changes in which are recognized in profit or loss 1140 04 Positive adjustment to the fair value of financial assets at fair value through other comprehensive income 2030 04 Positive adjustment to the fair value of long-term financial assets at fair value through other comprehensive income;

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

Dt 1120 05 Negative adjustment to the fair value of financial assets measured at fair value through profit or loss 1140 05 Negative adjustment to the fair value of financial assets accounted for at fair value through other comprehensive income 2030 05 Negative adjustment to the fair value of long-term financial assets accounted for at fair value through other comprehensive income Kt 1120 01 Financial assets at fair value through profit or loss 1140 01 Short-term financial assets at fair value through other comprehensive income 2030 01 Long-term financial assets at fair value through other comprehensive income;

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

4) if the amount of a concluded transaction for the sale of equity securities measured at fair value through profit or loss, or accounted for at fair value through other comprehensive income, exceeds their carrying amount by the amount of the difference:

Dt 1030 Cash on current accounts Kt 6280 09 Income from the purchase and sale of securities;

5) if the book value of equity securities measured at fair value through profit or loss, or accounted for at fair value through other comprehensive income, exceeds the amount of the concluded transaction for their sale, by the amount of the difference:

6) the amount of realized income from revaluation of the fair value of equity securities measured at fair value, changes in which are recognized in profit or loss:

7) for the amount of realized expenses from revaluation of the fair value of equity securities measured at fair value, changes in which are reflected in profit or loss:

8) for the amount of realized income from revaluation of the fair value of equity securities accounted for at fair value through other comprehensive income:

9) for the amount of realized expenses from revaluation of the fair value of equity securities accounted for at fair value through other comprehensive income:

10) for the amount of realized income from positive exchange differences on equity securities measured at fair value, changes in which are reflected in profit or loss:

11) for the amount of realized expenses from negative exchange rate differences on equity securities measured at fair value, changes in which are reflected in profit or loss:

paragraph 5 shall be deleted;

paragraph 6 should be stated as follows:

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

40. At each reporting date, when creating (increasing) reserves (provisions) for expected credit losses, the following accounting entry is made:

Dt 7440 01 Expenses for the formation of reserves (provisions) for securities accounted for at fair value through other comprehensive income and accounted for at amortized cost Kt 1290 23 Reserves (provisions) for covering losses on financial assets accounted for at amortized cost 5480 Reserves (provisions) for covering losses for financial assets accounted for at amortized cost fair value through other comprehensive income.

41. When reducing (cancelling) reserves (provisions) for expected credit losses for securities accounted for at fair value through other comprehensive income and securities accounted for at amortized cost, the following accounting entry is made:

Dt 1290 23 Reserves (provisions) to cover losses on financial assets accounted for at amortized cost 5480 Reserves (provisions) to cover losses on financial assets accounted for at fair value through other comprehensive income Kt 6240 01 Income from the restoration (cancellation) of reserves (provisions) created for securities accounted for at fair value through other comprehensive income other comprehensive income and accounted for at amortized cost.

42. When securities accounted for at amortized cost are written off from the balance sheet at the expense of created reserves (provisions), the following accounting entry is made:

Dt 1290 23 Reserves (provisions) to cover losses on financial assets accounted for at amortized cost Kt 1130 01 Short-term financial assets accounted for at amortized cost 2020 01 Long-term financial assets accounted for at amortized cost.

43. When the issuer redeems securities accounted for at amortized cost and written off the balance sheet, the following accounting entry is made:

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

44. When the issuer redeems securities accounted for at amortized cost written off from the balance sheet from reserves (provisions) created in previous periods, the following accounting entry is made:

paragraphs 64 and 65 shall be stated as follows:

“64. When revaluing loans provided, classified as “measured at fair value through profit or loss” and “accounted for at fair value through other comprehensive income”, the following accounting entries are made:

for loans measured at fair value, changes in which are recognized in profit or loss:

when the fair value of a loan exceeds its book value, by the amount of the difference in excess:

Dt 1110 25 Positive adjustment to the fair value of short-term loans 2010 24 Positive adjustment to the fair value of long-term loans Kt 6280 04 Unrealized gains from other revaluation;

when the book value of the loan exceeds its fair value, by the amount of the difference in reduction:

Dt 7470 05 Unrealized expenses from other revaluation Kt 1110 26 Negative adjustment to the fair value of short-term loans 2010 25 Negative adjustment to the fair value of long-term loans;

by the amount of the recorded positive (negative) adjustment to the fair value of loans:

Dt 1110 26 Negative adjustment to the fair value of short-term loans 2010 25 Negative adjustment to the fair value of long-term loans Kt 1110 25 2010 24 Positive adjustment to the fair value of short-term loans Positive adjustment to the fair value of long-term loans;

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

when the fair value of a loan exceeds its book value, by the amount of the difference in excess:

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

when the book value of the loan exceeds its fair value, by the amount of the difference in reduction:

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

by the amount of the recorded positive (negative) adjustment to the fair value of loans:

65. If the loan is issued in a foreign currency, when revaluing the balance of the debt in foreign currency and the accrued interest on the loan within the time limits established by the organization’s accounting policy, for loans measured at fair value, changes in which are reflected in profit or loss and loans accounted for at fair value through other comprehensive income, the following accounting entries are made:

when the exchange rate increases:

Dt 1110 25 Positive adjustment to the fair value of short-term loans 2010 24 Positive adjustment to the fair value of long-term loans Kt 6250 01 Unrealized gains from other revaluation;

when the exchange rate decreases:

Dt 7430 01 Unrealized expenses from other revaluation Kt 1110 26 Negative adjustment to the fair value of short-term loans 2010 25 Negative adjustment to the fair value of long-term loans;

by the amount of the recorded positive (negative) adjustment to the fair value of loans:

paragraph 68 should be stated as follows:

"68. When repaying the principal debt on a loan provided, accounted for at amortized cost (both in tenge and in foreign currency), the following accounting entry is made:

Dt 1010 Cash on hand 1030 Cash on current accounts Kt 1110 21 2010 21 Short-term loans provided to customers Long-term loans provided to customers.";

paragraph 75 should be stated as follows:

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

the amount of loss from impairment of accrued remuneration:

Dt 7440 21 Expenses for the formation of reserves (provisions) for loans granted Kt 1290 21 Reserves (provisions) to cover losses on loans provided to customers;

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

Dt 1290 21 Reserves (provisions) to cover losses on loans provided to clients Kt 1270 29 Overdue income in the form of remuneration.";

paragraphs 77 and 78 should be stated as follows:

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

for loans accounted for at amortized cost:

Dt 7440 21 Expenses for the formation of reserves (provisions) for loans granted Kt 1290 21 Reserves (provisions) to cover losses on loans provided to customers;

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

Dt 7440 21 Expenses for the formation of reserves (provisions) for loans issued Kt 5490 Reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income.

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

for loans accounted for at amortized cost:

Dt 1290 21 Reserves (provisions) to cover loans provided to clients Kt 6240 21 Income from restoration (cancellation) of reserves (provisions) created for loans provided to clients;

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

Dt 5490 Reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income Kt 6240 21 Income from the restoration (cancellation) of reserves (provisions) created for loans provided to customers.";

paragraphs 81 and 82 shall be stated as follows:

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

for the deposit amount:

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

by the amount of discount (discount):

for the amount of the premium:

Dt 1150 12 Premium on placed short-term deposits 2040 09 Premium on placed long-term deposits Kt 1030 Cash in current accounts.

82. When calculating interest on deposits and revaluing deposits, the value of which is expressed in foreign currency, at the exchange rate in accordance with the accounting policies of the organization, the following accounting entries are made:

when calculating remuneration:

Dt 1270 22 Accrued income in the form of interest on demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 23 Accrued income in the form of interest on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 24 Accrued income in the form of interest on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations certain types of banking operations 2170 23 Accrued income in the form of interest on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 2170 24 Accrued income in the form of interest on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations Kt 6110 29 Income associated with receiving interest on demand deposits 6110 30 Income related to receiving interest on time deposits 6110 31 Income related to receiving interest on conditional deposits;

2) by the amount of positive exchange rate difference:

Dt 1150 02 Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, for one night 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 11 Discount on placed short-term deposits 1150 12 Premium on placed short-term deposits 1270 22 Accrued income in the form of interest on demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 23 Accrued income in the form of interest on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 24 Accrued income in the form of interest on conditional 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 08 Discount on placed long-term deposits 2040 09 Premium on placed long-term deposits 2170 23 Accrued income in the form of interest on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 2170 24 Accrued income in the form of interest on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations Kt 6250 01 Unrealized income from revaluation of foreign currency;

3) for the amount of negative exchange rate difference:

Dt 7430 01 Unrealized expenses from the revaluation of foreign currency Kt 1150 02 Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, for one night 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 engaged in certain types of banking operations 1150 05 Short-term conditional deposits placed in second-tier banks and organizations engaged in certain types of banking operations 1150 11 Discount on placed short-term deposits 1150 12 Premium on placed short-term deposits 1270 22 Accrued income in the form of interest on demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 23 Accrued income in the form of interest on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 24 Accrued income in the form of interest on conditional 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 08 Discount on placed long-term deposits 2040 09 Premium on placed long-term deposits 2170 23 Accrued income in the form of remuneration on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 2170 24 Accrued income in the form of remuneration on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations.";

paragraph 84 should be stated as follows:

"84. If the bank deposit agreement provides for capitalization of the amount of accrued interest, the following accounting entry is made for the amount of accrued (accumulated) interest:

Dt 1150 02 Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, for one night 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 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 Kt 1270 22 Accrued income in the form of remuneration demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 23 Accrued income in the form of interest on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 1270 24 Accrued income in the form of interest on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations 2170 23 Accrued income in the form remuneration on time deposits placed in second-tier banks and organizations carrying out certain types of banking operations 2170 24 Accrued income in the form of remuneration on conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations.";

paragraphs 87 and 88 shall be stated as follows:

"87. When repaying the principal amount of debt on a placed deposit, the following accounting entries are made:

Dt 1030 Cash on current accounts Kt 1150 02 Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, for one night 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 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;

for the amount of realized income:

Dt 6250 01 Unrealized income from revaluation of foreign currency Kt 6250 02 Realized income from revaluation of foreign currency;

for the amount of realized expenses:

Dt 7430 02 Realized expenses from revaluation of foreign currency Kt 7430 01 Unrealized expenses from revaluation of foreign currency.

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

for the amount of created reserves (provisions) to cover losses from impairment of deposits:

Dt 7440 02 Expenses for the formation of reserves (provisions) for placed deposits Kt 1290 24 Reserves (provisions) to cover losses on deposits placed in second-tier banks and organizations carrying out certain types of banking operations;

2) when reversing formed reserves (provisions) to cover losses from impairment of deposits:

Dt 1290 24 Reserves (provisions) to cover losses on deposits placed in second-tier banks and organizations carrying out certain types of banking operations Kt 6240 02 Income from the restoration (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):

Dt 1290 24 Reserves (provisions) to cover losses on deposits placed in second-tier banks and organizations carrying out certain types of banking operations Kt 1150 02 Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations, for one night 1150 03 Short-term demand deposits placed in second-tier banks and organizations carrying out certain types 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 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.";

in chapter 9:

in paragraph 1:

paragraph 91 should be stated as follows:

"91. As of the forward execution date, the following accounting entries are made:

when transferring money by an organization in case of settlements, on a net basis:

Dt 3390 02 Liabilities under a forward transaction 4170 02 Liabilities under a forward transaction Kt 1030 Cash in current accounts;

2) when receiving money from a counterparty in the case of settlements, on a net basis:

Dt 1030 Cash on current accounts Kt 1280 03 Requirements for a forward transaction 2180 02 Requirements for a forward transaction;

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

Dt 1120 01 Financial assets at fair value through profit or loss 1130 01 Current financial assets at amortized cost 1140 01 Current financial assets at fair value through other comprehensive income 1150 07 Refined precious metals 1150 08 Refined precious metals metals in transit 1150 09 Refined precious metals placed in metal accounts 2020 01 Long-term financial assets accounted for at amortized cost 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income 3390 02 Liabilities under a forward transaction 4170 02 Liabilities under a forward transaction Kt 1030 Cash on current accounts 1280 03 Requirements for a forward transaction 2180 02 Requirements for a forward transaction;

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

Dt 1030 Cash on current accounts 3390 02 Liabilities under a forward transaction 4170 02 Liabilities under a forward transaction Kt 1120 01 Financial assets measured at fair value through profit or loss 1130 01 Current financial assets accounted for at amortized cost 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 1150 07 Refined precious metals 1150 08 Refined precious metals in transit 1150 09 Refined precious metals placed in metal accounts 1280 03 Requirements for a forward transaction 2020 01 Long-term financial assets accounted for amortized cost 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income 2180 02 Requirements for a forward transaction;

5) for the amount of realized income from the revaluation of the forward for the purchase (sale) of underlying assets:

Dt 6280 04 Unrealized income from other revaluation 6290 02 Unrealized income from revaluation of forward transaction on securities 6290 03 Unrealized income from revaluation of forward transaction on foreign currency 6290 04 Unrealized income from revaluation of forward transaction on refined precious metals Kt 6290 10 Income on forwards 7480 02 Unrealized expense from the revaluation of a forward transaction on securities 7480 03 Unrealized expense from the revaluation of a forward transaction on foreign currency 7480 04 Unrealized expense from the revaluation of a forward transaction on refined precious metals 7470 05 Unrealized expenses from other revaluation;

6) for the amount of realized expenses from the revaluation of the forward for the purchase (sale) of securities:

Dt 6280 04 Unrealized income from other revaluation 6290 02 Unrealized income from revaluation of forward transaction on securities 6290 03 Unrealized income from revaluation of forward transaction on foreign currency 6290 04 Unrealized income from revaluation of forward transaction on refined precious metals 7480 10 Transaction expenses forward Kt 7470 05 Unrealized expenses from other revaluation 7480 02 Unrealized expense from revaluation of forward transaction on securities 7480 03 Unrealized expense from revaluation of forward transaction on foreign currency 7480 04 Unrealized expense from revaluation of forward transaction on refined precious metals;

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

Dt 8600 01 Contingent obligations for the sale of financial assets Kt 8300 01 Contingent requirements for the purchase of financial assets.";

in paragraph 3:

paragraph 100 shall be stated as follows:

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

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

Dt 8600 06 Purchased call option transactions - contra account 8600 07 Purchased put option transactions - counter account Kt 8300 06 Purchased call option transactions 8300 07 Purchased put option transactions;

2) when the counterparty repays the cost of a call or put option (closing an open position) with money:

Dt 1030 Cash on current accounts Kt 1280 04 Requirements for an option transaction 2180 03 Requirements for an option transaction;

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

Dt 1120 01 Financial assets at fair value through profit or loss 1130 01 Current financial assets at amortized cost 1140 01 Current financial assets at fair value through other comprehensive income 1150 07 Refined precious metals 1150 08 Refined precious metals metals in transit 1150 09 Refined precious metals placed in metal accounts 2020 01 Long-term financial assets accounted for at amortized cost 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income Kt 1030 Cash on current accounts 1280 04 Requirements for the option transaction 2180 03 Requirements for an option transaction;

4) when selling the underlying asset in accordance with the terms of the purchased put option on the value of the assets being sold:

Dt 1030 Cash on current accounts Kt 1130 01 Current financial assets accounted for at amortized cost 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 1150 07 Refined precious metals 1150 08 Refined precious metals in transit 1150 09 Refined precious metals placed in metal accounts 1280 04 Requirements for an option transaction 2020 01 Long-term financial assets accounted for at amortized cost 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income 2180 03 Requirements for an option transaction;

5) for the amount of realized income on the purchased call or put option:

Dt 6290 05 Unrealized income from revaluation of option transaction Kt 6290 11 Income from option transactions 7480 05 Unrealized expense from revaluation of option transaction;

6) for the amount of realized expenses on the purchased call or put option:

Dt 6290 05 Unrealized income from revaluation of option transaction 7480 11 Expenses on option transactions Kt 7480 05 Unrealized expense from revaluation of option transaction.";

paragraph 103 should be stated as follows:

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

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

Dt 8300 08 Sold put option transactions - counter account 8300 09 Sold call option transactions - counter account Kt 8600 08 Sold put option transactions 8600 09 Sold call option transactions;

2) when the counterparty repays the cost of the sold call or put option (closing an open position):

Dt 3390 03 Liabilities under the option transaction 4170 03 Liabilities under the option transaction Kt 1030 Cash on current accounts;

3) when selling the underlying asset in accordance with the terms of the sold call option on the value of the assets being sold:

Dt 1030 Cash on current accounts 3390 03 Liabilities under an option transaction 4170 03 Liabilities under an option transaction Kt 1130 01 Current financial assets accounted for at amortized cost 1140 01 Current financial assets accounted for at fair value through other comprehensive income 1150 07 Refined precious metals 1150 08 Refined precious metals in transit 1150 09 Refined precious metals placed in metal accounts 2020 01 Long-term financial assets accounted for at amortized cost 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income;

4) when purchasing the underlying asset in accordance with the terms of the sold put option on the value of the acquired assets:

Dt 1130 01 Short-term financial assets accounted for at amortized cost 1140 01 Short-term financial assets accounted for at fair value through other comprehensive income 1150 07 Refined precious metals 1150 08 Refined precious metals in transit 1150 09 Refined precious metals placed in metal accounts 2020 01 Long-term financial assets accounted for at amortized cost 2030 01 Long-term financial assets accounted for at fair value through other comprehensive income 3390 03 Liabilities under the option transaction 4170 03 Liabilities under the option transaction Kt 1030 Cash on current accounts;

5) for the amount of realized income from the sold call or put option:

Dt 6290 05 Unrealized income from revaluation of option transaction Kt 6290 11 Income from option transactions 7480 05 Unrealized expense from revaluation of option transaction;

6) for the amount of realized expenses on the sold call or put option:

Dt 6290 05 Unrealized income from revaluation of option transaction 7480 11 Expenses on option transactions Kt 7480 05 Unrealized expense from revaluation of option transaction."

4. Introduce into the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 69 “On approval of the Instructions for maintaining accounting records of transactions with pension assets carried out by the unified accumulative pension fund and voluntary accumulative pension funds” (registered in the Register of State Registration of Normative Legal Acts under No. 7118, published on November 2, 2011 in the newspaper "Legal newspaper" No. 160 (2150) the following changes:

in the Instructions for maintaining accounting records of transactions with pension assets carried out by the unified accumulative pension fund and voluntary accumulative pension funds, approved by the specified resolution:

paragraphs 30 and 31 shall be stated as follows:

"30. When creating reserves (provisions) to cover losses from impairment of securities valued at amortized cost, the following accounting entry is made:

Dt 7440 61 Expenses for the formation of reserves (provisions) for securities available for sale and held to maturity Kt 1290 61 Reserves (provisions) to cover losses on financial assets measured at amortized cost.

31. When reducing (cancelling) reserves (provisions) to cover losses from impairment of securities valued at amortized cost, the following accounting entry is made:

Dt 1290 61 Reserves (provisions) to cover losses on financial assets assessed at amortized cost Kt 6240 62 Income from the restoration (cancellation) of reserves (provisions) created for securities available for sale and held to maturity.";

Subparagraphs 3) and 4) of paragraph 63 should be stated as follows:

"3) when acquiring an underlying asset in accordance with the terms of a forward on the cost of the acquired asset:

Dt 1120 Current financial assets measured at fair value through profit or loss 1130 61 Current financial assets measured at amortized cost 1140 61 Current financial assets measured at fair value 1150 Other short-term financial investments 2020 61 Long-term financial assets measured at amortized cost value 2030 61 Long-term financial assets measured at fair value 2040 Other long-term financial investments 3390 02 Liabilities under a forward transaction 4170 02 Liabilities under a forward transaction Kt 1060 61 Cash (pension assets) on a current account (investment account) 1280 03 Claims under a forward transaction 2180 02 Requirements for a forward transaction;

4) when selling the underlying asset in accordance with the terms of the forward on the value of the asset being sold:

Dr 1060 61 Cash (pension assets) on the current account (investment account) 3390 02 Liabilities under a forward transaction 4170 02 Liabilities under a forward transaction Kt 1120 Short-term financial assets measured at fair value, changes in which are recognized in profit or loss 1130 61 Short-term financial assets measured at amortized cost 1140 61 Short-term financial assets measured at fair value 1150 Other short-term financial investments 1280 03 Forward transaction requirements 2020 61 Long-term financial assets measured at amortized cost 2030 61 Long-term financial assets measured at fair value 2040 Other long-term financial investments 2180 02 Requirements for a forward transaction;";

Subparagraphs 3) and 4) of paragraph 72 should be stated as follows:

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

Dt 1120 Current financial assets measured at fair value through profit or loss 1130 61 Current financial assets measured at amortized cost 1140 61 Current financial assets measured at fair value 1150 Other short-term financial investments 2020 61 Long-term financial assets measured at amortized cost cost 2030 61 Long-term financial assets measured at fair value 2040 Other long-term financial investments Kt 1060 61 Cash (pension assets) in the current account (investment account) 1280 04 Requirements for an option transaction 2180 03 Requirements for an option transaction;

4) when selling the underlying asset in accordance with the terms of the purchased put option on the value of the assets being sold:

Dt 1060 61 Cash (pension assets) in the current account (investment account) Kt 1120 Short-term financial assets measured at fair value through profit or loss 1130 61 Short-term financial assets measured at amortized cost 1140 61 Short-term financial assets measured at fair value 1150 Other short-term financial investments 1280 04 Claims under the option transaction 2020 61 Long-term financial assets measured at amortized cost 2030 61 Long-term financial assets measured at fair value 2040 Other long-term financial investments 4170 03 Liabilities under the option transaction;";

subparagraphs 3) and 4) of paragraph 75 should be stated as follows:

"3) when selling the underlying asset in accordance with the terms of the sold put option on the value of the assets being sold:

Dt 1060 61 Cash (pension assets) in the current account (investment account) 3390 03 Liabilities under an option transaction 4170 03 Liabilities under an option transaction Kt 1120 Short-term financial assets measured at fair value through profit or loss 1130 61 Short-term financial assets measured at amortized cost 1140 61 Short-term financial assets measured at fair value 1150 Other short-term financial investments 2020 61 Long-term financial assets measured at amortized cost 2030 61 Long-term financial assets measured at fair value 2040 Other long-term financial investments;

4) when purchasing the underlying asset in accordance with the terms of the sold call option on the cost of the acquired assets:

Dt 1120 Current financial assets measured at fair value through profit or loss 1130 61 Current financial assets measured at amortized cost 1140 61 Current financial assets measured at fair value 1150 Other short-term financial investments 2020 61 Long-term financial assets measured at amortized cost value 2030 61 Long-term financial assets measured at fair value 2040 Other long-term financial investments 3390 03 Liabilities under the option transaction Kt 1060 61 Cash (pension assets) in the current account (investment account);";

paragraph 85 should be stated as follows:

"85. When generating investment income, the following accounting entries are made:

for the amount of available income:

Dt 6110 01 Income related to receiving interest on purchased securities 6110 03 Income related to amortization of discount on purchased securities 6110 04 Income related to receiving interest on reverse repo transactions with securities 6110 05 Income from amortization of discount on placed deposits 6110 29 Income related to receiving interest on demand deposits 6110 30 Income related to receiving interest on time deposits 6110 31 Income related to receiving interest on conditional deposits 6110 34 Other income related to receiving interest 6110 64 Income on assets under external management 6150 01 Unrealized income from changes in the value of securities securities measured at fair value, changes in which are reflected in profit or loss 6240 02 Income from restoration (cancellation) of reserves (provisions) created on deposits placed with second-tier banks and organizations engaged in certain types of banking operations 6240 62 Income from restoration (cancellation) of reserves (provisions) created on securities available for sale and held to maturity 6250 01 Unrealized income from the revaluation of foreign currency 6280 01 Income from the purchase and sale of refined precious metals 6280 03 Unrealized income from the revaluation of refined precious metals 6280 07 Other income 6280 09 Income from the purchase and sale of securities 6290 01 Unrealized income from the revaluation of futures transactions 6290 02 Unrealized income from the revaluation of a forward transaction on securities 6290 03 Unrealized income from the revaluation of a forward transaction on foreign currency 6290 04 Unrealized income from the revaluation of a forward transaction on refined precious metals 6290 05 Unrealized income from the revaluation of an option transaction 6290 07 Unrealized income from the revaluation swap transactions 6290 09 Income from futures transactions 6290 10 Income from forward transactions 6290 11 Income from option transactions Kt 5610 Retained profit (uncovered loss) of the reporting year;

2) for the amount of existing expenses:

Dt 5610 Retained earnings (uncovered loss) of the reporting year Kt 7310 02 Expenses related to the amortization of premiums on purchased securities 7310 10 Expenses related to amortization of premiums on placed deposits 7310 25 Other expenses related to the payment of remuneration 7430 01 Unrealized expenses from the revaluation of foreign currency 7430 02 Realized expenses from revaluation of foreign currency 7440 61 Expenses on the formation of reserves (provisions) for securities available for sale and held to maturity 7440 02 Expenses on the formation of reserves (provisions) on placed deposits 7440 62 Expenses on assets under external management 7470 01 Expenses on purchase and sale refined precious metals 7470 03 Unrealized expenses from changes in the value of securities assessed at fair value, changes in which are reflected in profit or loss 7470 04 Unrealized expenses from the revaluation of refined precious metals 7470 10 Expenses from the purchase and sale of securities 7470 27 Other commission expenses 7470 81 Commission expenses for stock exchange services 7470 82 Commission expenses for brokerage and dealer services 7480 01 Unrealized expense from the revaluation of a futures transaction 7480 02 Unrealized expense from the revaluation of a forward transaction on securities 7480 03 Unrealized expense from the revaluation of a forward transaction on foreign currency 7480 04 Unrealized expense from the revaluation of a forward transaction on securities refined precious metals 7480 05 Unrealized expense from the revaluation of an option transaction 7480 07 Unrealized expense from the revaluation of a swap transaction 7480 09 Expenses on futures transactions 7480 10 Expenses on forward transactions 7480 11 Expenses on option transactions."

5. Introduce the following changes to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 28, 2016 No. 41 “On approval of the Rules for the presentation of financial statements by financial organizations, special financial companies, Islamic special financial companies, microfinance organizations” (registered in the Register of State Registration of Normative Legal Acts under No. 13504, published on April 7, 2016 in the information and legal system “Adilet”):

in the Rules for the presentation of financial statements by financial organizations, special financial companies, Islamic special financial companies, microfinance organizations, approved by the specified resolution:

Appendices 6, 10, 11 and 14 to the Rules shall be amended in accordance with Appendices 1, 2, 3 and 4 to this List of certain regulatory legal acts of the Republic of Kazakhstan, to which changes and additions are made on accounting issues.

Appendix 1 to the List of some regulatory legal acts of the Republic of Kazakhstan, which are amended and supplemented on accounting issues Appendix 6 to the Rules for the presentation of financial statements by financial organizations, special financial companies, Islamic special financial companies, microfinance organizations

Form intended for collecting administrative data Balance sheet Reporting period: as of ""________ 20___

Index: F1-EiDNPF Type of financial reporting: separate Frequency: monthly Represented by: unified accumulative pension fund, voluntary accumulative pension funds Where the form is submitted: National Bank of the Republic of Kazakhstan Submission deadlines: 1) unified accumulative pension fund: monthly, no later than the 20th (twentieth) day of the month following the reporting month; 2) voluntary savings pension fund: monthly, no later than the 5th (fifth) working day following the reporting month.

Form

__________________________________________________________________ (full name of the unified accumulative pension fund, voluntary accumulative pension fund)

(in thousands of tenge)

Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Cash and cash equivalents 1 including: cash on hand 1.1 money in accounts with banks and organizations engaged in certain types of banking operations 1.2 Refined precious metals 2 Placed deposits (less provisions for impairment) 3 Securities measured at fair value, changes in which are reflected included in profit or loss 4 Derivative financial instruments 5 Securities accounted for at fair value through other comprehensive income 6 Reverse repurchase transactions 7 Advances issued 8 Deferred expenses 9 Commission fees 10 including: from pension assets 10.1 from investment income (loss) on pension assets 10.2 Inventories 11 Securities accounted for amortized cost (less provisions for impairment) 12 Investment property 13 Investments in the equity of other legal entities 14 Accounts receivable (less provisions for impairment) 15 Non-current assets (disposal groups) held for sale 16 Intangible assets (less depreciation and impairment losses) 17 Property, plant and equipment (less depreciation and amortization) impairment losses) 18 Deferred tax claim 19 Other receivables (net of provisions for impairment) 20 Claims to the budget for taxes and other obligatory payments to the budget 21 Other assets 22 Total assets 23 Liabilities Derivative financial instruments 24 REPO transactions 25 Loans received 26 Accounts payable 27 Advances received 28 Reserves 29 Accrued expenses for settlements with shareholders on shares 30 Accrued expenses for settlements with personnel 31 Deferred income 32 Deferred tax liability 33 Liability to the budget for taxes and other obligatory payments to the budget 34 Other liabilities 35 Total liabilities 36 Own capital Authorized capital 37 including: common shares 37.1 preferred shares 37.2 Premiums (additional paid-in capital) 38 Withdrawn capital 39 Reserve capital 40 Other reserves 41 Retained earnings (uncovered loss) 42 including: previous years 42.1 reporting period 42.2 Total capital 43 Total capital and liabilities 44

First manager (during his absence, the person replacing him) __________________ __________ __________ Last name, first name, patronymic (if available) signature date Chief accountant __________________ __________ __________ Last name, first name, patronymic (if available) signature date Executor __________________ __________

Last name, first name, patronymic (if any) signature Phone number of the performer __________________ Place for stamp (if any)

Appendix to the form intended for collecting administrative data Balance Sheet

Explanation for filling out the form intended for collecting administrative data,

Balance Sheet

Chapter 1. General provisions

1 This explanation defines uniform requirements for filling out the form intended for collecting administrative data, Balance Sheet (hereinafter referred to as the form).

2. The form was developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”.

3. The form is filled out monthly by the unified accumulative pension fund, voluntary accumulative pension funds for their own assets as of the end of the reporting period.

4. The unit of measurement used when filling out the form is set in thousands of tenge. An amount less than five hundred tenge is rounded to zero, and an amount equal to five hundred tenge and above is rounded up to a thousand tenge.

5. The form is signed by the first manager, chief accountant or persons authorized by them to sign the report, and the executor.

Chapter 2. Explanations for filling out the form

6. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

7. Column 4 indicates data at the end of the previous year.

8. Lines 1 to 44 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

Appendix 2 to the List of some regulatory legal acts of the Republic of Kazakhstan, which are amended and supplemented on accounting issues Appendix 10 to the Rules for the presentation of financial statements by financial organizations, special financial companies, Islamic special financial companies, microfinance organizations

Form intended for collecting administrative data Balance sheet Reporting period: as of "_" ______________ 20

Index: F1-BDiUIP Type of financial reporting: separate Frequency: monthly Represented by: organizations engaged in brokerage and dealer activities in the securities market, managing an investment portfolio Where the form is submitted: National Bank of the Republic of Kazakhstan Submission deadline: monthly no later than the 5th (fifth) business day following the reporting month

Form

______________________________________________ (full name of the organization)

(in thousands of tenge)

Name of item Line code At the end of the reporting period At the beginning of the reporting period 1 2 3 4 Assets Cash and cash equivalents 1 including: cash on hand 1.1 money in accounts with banks and organizations carrying out certain types of banking operations 1.2 Refined precious metals 2 Deposits placed (less reserves for impairment) 3 including: accrued but not received income in the form of remuneration 3.1 Reverse REPO transaction 4 including: accrued but not received interest income 4.1 Securities measured at fair value, changes in which are recognized in profit or loss 5 including: accrued but not received interest income 5.1 Securities accounted for at fair value through other comprehensive income 6 including: accrued but not received interest income 6.1 Securities carried at amortized cost (less provisions for impairment) 7 including: accrued but not received interest income 7.1 Investment property 8 Investments in the capital of other legal entities and subordinated debt 9 Inventories 10 Non-current assets (disposal groups) held for sale 11 Property, plant and equipment (less depreciation and impairment losses) 12 Intangible assets (net of amortization and impairment losses) 13 Accounts receivable 14 Accrued commissions receivable 15 including: from consulting services, including: 15.1 to affiliates 15.1.1 to other clients 15.1.2 from services of a representative of bondholders 15.2 from underwriter services 15.3 from brokerage services 15.4 from asset management 15.5 from market maker services 15.6 from pension assets 15.7 from investment income (loss) on pension assets 15.8 other 15.9 Derivative financial instruments 16 including: requirements for a futures transaction 16.1 requirements for a forwards transaction 16.2 requirements for an options transaction 16.3 requirements for a swaps transaction 16.4 Current tax claim 17 Deferred tax claim 18 Advances issued and prepayments 19 Other assets 20 Total assets 21 Liabilities REPO transaction 22 Issued debt securities 23 Loans received 24 Subordinated debt 25 Reserves 26 Settlements with shareholders (dividends) 27 Accounts payable 28 Accrued commission expenses payable 29 including: for transfer operations 29.1 for clearing operations 29.2 for cash operations 29.3 for safe operations 29.4 for collection of banknotes, coins and valuables 29.5 for trust operations 29.6 for stock exchange services 29.7 for custodial services 29.8 for brokerage services 29.9 for central depository services 29.10 for the services of a single registrar 29.11 for the services of other professional participants in the securities market 29.12 Derivative financial instruments 30 including: futures transaction obligations 30.1 forwards transaction obligations 30.2 options transaction obligations 30.3 swaps transaction obligations 30.4 Current tax liability 31 Deferred tax liability 32 Advances received 33 Employee benefit liabilities 34 Other liabilities 35 Total liabilities 36 Equity capital Authorized capital 37 including: common shares 37.1 preferred shares 37.2 Premiums (additional paid-in capital) 38 Withdrawn capital 39 Reserve capital 40 including: revaluation reserves for securities at fair value through other comprehensive income 40.1 reserve for revaluation of fixed assets 40.2 reserves for revaluation of the value of loans accounted for at fair value through other comprehensive income 40.3 Other reserves 41 Retained earnings (uncovered loss) 42 including: previous years 42.1 reporting period 42.2 Total capital 43 Total capital and liabilities (line 36 + line 43) 44

First manager (during his absence - the person replacing him) ____________________ __________ __________ Last name, first name, patronymic (if available) signature date Chief accountant __________________ __________ __________ Last name, first name, middle name (if available) signature date Performer __________________ __________ Last name, first name, middle name

(if available) signature Phone number of the performer __________________ Space for stamp (if available)

Appendix to the form intended for collecting administrative data Balance Sheet

Explanation for filling out the form intended for collecting administrative data,

Balance Sheet

Chapter 1. General provisions

This explanation defines uniform requirements for filling out the form intended for collecting administrative data, the Balance Sheet (hereinafter referred to as the form).

3. The form is filled out monthly by an organization engaged in brokerage and dealer activities in the securities market, managing the investment portfolio as of the end of the reporting period.

5. The form is signed by the first manager, chief accountant or persons authorized by them to sign the report, and the executor.

Chapter 2. Explanations for filling out the form

6. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

7. Column 4 indicates data at the end of the previous year.

8. Lines 1 to 44 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

9. Lines 15.8 and 15.9 are filled in only by investment portfolio managers.

Appendix 3 to the List of some regulatory legal acts of the Republic of Kazakhstan, which are amended and supplemented on accounting issues Appendix 11 to the Rules for the presentation of financial statements by financial organizations, special financial companies, Islamic special financial companies, microfinance organizations

Form intended for collecting administrative data Profit and loss statement Reporting period: as of "_" ______________ 20

Index: F2-BDiUIP Type of financial reporting: separate Frequency: monthly Represented by: organizations engaged in brokerage and dealer activities in the securities market, managing an investment portfolio Where the form is submitted: National Bank of the Republic of Kazakhstan Submission deadline: monthly, no later than the 5th (fifth) business day following the reporting month.

Form

______________________________________________ (full name of the organization) (in thousands of tenge)

Name of item Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income related to the receipt of remuneration 1 including: on correspondent and current accounts 1.1 on placed deposits 1.2 on purchased securities 1.3 including: on securities accounted for fair value through other comprehensive income 1.3.1 including: income in the form of dividends on shares held in a portfolio of securities accounted for at fair value through other comprehensive income 1.3.1.1 income associated with the amortization of the discount on securities accounted for at fair value through other comprehensive income 1.3.1.2 for securities measured at fair value, changes in which are reflected in profit or loss 1.3.2 including: income in the form of dividends on shares held in a portfolio of securities measured at fair value, changes in which are reflected in profit or loss 1.3.2.1 income related to the amortization of the discount on securities measured at fair value 1.3.2.2 on securities accounted for at amortized cost (less provisions for impairment) 1.3.3 including: income associated with amortization of discount on securities accounted for at amortized cost 1.3.3.1 for reverse repo transactions 1.4 other income associated with receiving remuneration 1.5 Commission fees 2 including: from consulting services 2.1 including: to affiliates 2.1.1 other clients 2.1.2 from services of a representative of holders bonds 2.2 from underwriter services 2.3 from asset management 2.4 from brokerage services 2.5 from market maker services 2.6 from other services 2.7 from pension assets 2.8 from investment income (loss) on pension assets 2.9 Income from the purchase and sale of financial assets 3 Income from changes in the value of financial assets measured at fair value, changes in which are recognized in profit or loss 4 Income from transactions with foreign currency 5 Income from revaluation of foreign currency 6 Income related to participation in the capital of legal entities 7 Income from the sale of assets 8 Income from transactions with refined precious metals 9 Income from transactions with derivative financial instruments 10 including: for futures transactions 10.1 for forward transactions 10.2 for option transactions 10.3 for swap transactions 10.4 Income from the restoration of reserves on securities, deposits, receivables and contingent liabilities 11 Other income 12 Total income (sum of lines 1 to 12) 13 Expenses associated with the payment of interest 14 including: for loans received 14.1 for issued securities 14.2 for REPO transactions from clearing transactions 16.2 from cash transactions 16.3 from safe deposit transactions 16.4 from collection 16.5 Expenses from the purchase and sale of financial assets 17 Expenses from changes in the value of financial assets measured at fair value, changes in which are reflected in profit or loss 18 Expenses from foreign currency transactions 19 Expenses from revaluation of foreign currency 20 Expenses related with participation in the capital of legal entities 21 Expenses from the sale or gratuitous transfer of assets 22 Expenses from transactions with refined precious metals 23 Expenses from transactions with derivative financial instruments 24 including: for futures transactions 24.1 for forward transactions 24.2 for option transactions 24.3 for swap transactions 24.4 Expenses from the creation of reserves for securities securities, placed deposits, accounts receivable and contingent liabilities 25 Operating expenses 26 including: labor and travel expenses 26.1 transportation expenses 26.2 general and administrative expenses 26.3 depreciation charges 26.4 expenses for paying taxes and other obligatory payments to the budget, with the exception of corporate income tax 26.5 penalty (fine, penalty) 26.6 Other expenses 27 Total expenses (sum of lines 14 to 27) 28 Net profit (loss) before payment of corporate income tax (line 13-line 28) 29 Corporate income tax 30 Net profit (loss) after payment of corporate income tax (line 29-line 30) 31 Profit (loss) from discontinued operations 32 Total net profit (loss) for the period (line 31+/-line 32) 33

First manager (for the period of his absence - the person replacing him) __________________ __________ __________ Last name, first name, patronymic (if any) signature date Chief accountant __________________ __________ __________ Last name, first name, middle name (if available) signature date Performer __________________ __________ Last name, first name, patronymic (if available) signature Telephone number of the executor __________________ Space for stamp (if available)

Appendix to the form intended for the collection of administrative data Profit and Loss Statement

Explanation for filling out the form intended for collecting administrative data,

Profit and Loss Statement

Chapter 1. General provisions

This clarification defines uniform requirements for filling out a form intended for collecting administrative data, the Profit and Loss Statement (hereinafter referred to as the form).

3. The form is filled out monthly by an organization engaged in brokerage and dealer activities in the securities market, managing the investment portfolio as of the end of the reporting period.

5. The form is signed by the first manager, chief accountant or persons authorized by them to sign the report, and the executor.

Chapter 2. Explanations for filling out the form

6. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

7. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

8. Column 5 indicates data for the same period of the previous year.

9. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

10. Lines 1 to 33 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

11. Lines 2.8 and 2.9 are filled in only by investment portfolio managers.

Appendix 4 to the List of some regulatory legal acts of the Republic of Kazakhstan, which are amended and supplemented on accounting issues Appendix 14 to the Rules for the presentation of financial statements by financial organizations, special financial companies, Islamic special financial companies, microfinance organizations

Form designed to collect administrative data

Balance sheet Reporting period: as of "_" ______________ 20

Index: F1-RTsBiMFO

Type of financial statements: separate

Frequency: monthly, quarterly

Represented by: National postal operator, registrar, organizations carrying out certain types of banking operations (with the exception of mortgage organizations, legal entities whose exclusive activity is the organization of exchange transactions with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), microfinance organizations

Where the form is submitted: National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan

Submission deadlines:

national postal operator:

monthly, no later than the 25th (twenty-fifth) day of the month following the reporting month;

2) registrar:

quarterly, no later than the 5th (fifth) working day following the reporting quarter;

3) organizations carrying out certain types of banking operations (with the exception of the National Postal Operator, legal entities whose exclusive activity is the organization of exchange transactions with cash foreign currency, legal entities whose exclusive activity is the collection of banknotes, coins and valuables, mortgage organizations and a legal entity that was previously a subsidiary bank):

no later than the 20th (twentieth day) following the reporting quarter;

4) microfinance organizations:

no later than the 20th (twentieth day) following the reporting quarter.

Form

______________________________________________ (full name of the organization) (in thousands of tenge)

Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Cash and cash equivalents 1 including: cash on hand 1.1 money in accounts with banks and organizations engaged in certain types of banking operations 1.2 Securities measured at fair value, changes in which are recognized in profit or loss 2 Securities accounted for at fair value through other comprehensive income 3 Securities carried at amortized cost (less provisions for impairment) 4 Derivative financial instruments 5 Accounts receivable 6 Commissions 7 Reverse REPO 8 Deposits placed (less provisions for impairment) 9 Finance leases issued (less provisions for impairment) 10 Loans (microloans) issued (for less provisions for impairment) 11 Investment property 12 Investments in the equity of other legal entities and subordinated debt 13 Inventories 14 Non-current assets (disposal groups) held for sale 15 Intangible assets (net of depreciation and impairment losses) 16 Property, plant and equipment (net of depreciation and impairment losses) 17 Current tax requirement 18 Deferred tax assets 19 Other assets 20 Total assets 21 Liabilities Deposits attracted 22 Derivative financial instruments 23 Debt securities issued 24 REPO transaction 25 Loans received 26 Accounts payable 27 Reserves 28 Accrued expenses for settlements with shareholders on shares 29 Subordinated debt 30 Current tax liability 31 Deferred tax liability 32 Other liabilities 33 Total liabilities 34 Own capital Authorized capital 35 including: common shares 35.1 preferred shares 35.2 Premiums (additional paid-in capital) 36 Withdrawn capital 37 Reserve capital 38 Other reserves 39 Retained earnings (uncovered loss) 40 including: previous years 40.1 of the reporting period 40.2 Total capital 41 Total capital and liabilities (line 34+line 41) 42

Appendix to the form intended for collecting administrative data Balance Sheet

Explanation for filling out the form intended for collecting administrative data

Balance Sheet

Chapter 1. General provisions

This explanation defines uniform requirements for filling out the form intended for collecting administrative data, the Balance Sheet (hereinafter referred to as the form).

3. The form is filled out monthly by the National Postal Operator and quarterly by the registrar, an organization carrying out certain types of banking operations (with the exception of the National Postal Operator, mortgage organizations, legal entities whose exclusive activity is the organization of exchange transactions with cash foreign currency, legal entities whose exclusive activity is the collection of banknotes, coins and valuables, and a legal entity that was previously a subsidiary bank), a microfinance organization as of the end of the reporting period.

5. The form is signed by the first manager, chief accountant or persons authorized by them to sign the report, and the executor.

Chapter 2. Filling out the form

6. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

7. Column 4 indicates data at the end of the previous year.

8. Lines 1 to 42 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

9. Lines 22, 24, 29, 35.1 and 35.2 are filled in only by joint-stock companies when carrying out the relevant activities.

Standard chart of accounts for insurers (Resolution No. 251)

Standard Chart of Accounts for Insurance Organisations (Resolution No. 251)

Requisites

Subject of the document

Relevance for actuarial practice

Official source

English Translation (Auto-generated)

Standard chart of accounts for insurance (reinsurance) organizations, mutual insurance companies and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan

Chapter 1. General provisions

Chapter 2. Accounts

Paragraph 1. Current assets

Paragraph 2. Long-term assets

Paragraph 3. Current liabilities

Paragraph 4. Long-term liabilities

Paragraph 5. Capital and reserves

Paragraph 6. Income

Paragraph 7. Costs

Paragraph 8. Conditional and possible claims and obligations

Paragraph 9. Accounts of the memorandum

Paragraph 10. Client assets under investment management

Chapter 3. Description of accounts

Paragraph 1. Balance sheet accounts

Paragraph 2. Conditional and possible claims and obligations 8120 “Possible claims under accepted guarantees” (active).

Paragraph 3. Accounts of the memorandum

Paragraph 4. Client assets under investment management

Instructions for maintaining accounting records by insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, mutual insurance companies and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan

List of some regulatory legal acts of the Republic of Kazakhstan, to which changes and additions are made on accounting issues

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

Explanation for filling out the form intended for collecting administrative data,

Balance Sheet

Chapter 1. General provisions

Chapter 2. Explanations for filling out the form

Explanation for filling out the form intended for collecting administrative data,

Balance Sheet

Chapter 1. General provisions

Chapter 2. Explanations for filling out the form

Explanation for filling out the form intended for collecting administrative data,

Profit and Loss Statement

Chapter 1. General provisions

Chapter 2. Explanations for filling out the form

Explanation for filling out the form intended for collecting administrative data

Balance Sheet

Chapter 1. General provisions

Chapter 2. Filling out the form