Accounting for transactions in foreign currency is held according to the market rate of exchange on transactions date. The order of determination of market rate of exchange within which the early trading of Kazakhstan Stock Exchange are held (were held), market rate of exchange of foreign currencies is determined as average weighted market rate of tenge in relation to these foreign currencies, formed on the trading as of 11.00 am of Almaty time. Market rate of exchange is applied in a day, following after the trading.