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On approval of the Rules for monitoring currency transactions in the Republic of Kazakhstan

Decree of the Managing Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 no. 64. Registered with the Ministry of Justice of the Republic of Kazakhstan on April 18, 2019 no. 18544.

      Unofficial translation

      In accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", dated March 19, 2010 "On state statistics" and dated July 2, 2018 "On currency regulation and currency control", the Managing Board of the National Bank of the Republic of Kazakhstan HEREBY DECREES:

      1. To approve the attached Rules for monitoring currency transactions in the Republic of Kazakhstan.

      2. The Department of Payment Balance and Currency Regulation (Kuandykov А.А.), in accordance with the procedure established by the law of the Republic of Kazakhstan, shall ensure:

      1) jointly with the Legal Department (Sarsenova N.V.), state registration of the present decree with the Ministry of Justice of the Republic of Kazakhstan;

      2) within ten calendar days from the date of state registration of this decree, the direction hereof in Kazakh and Russian languages to the Republican State Enterprise on the Right of Economic Management “Republican Center of Legal Information” for official publication and inclusion to the Reference Control Bank of the Regulatory Legal Acts of the Republic of Kazakhstan;

      3) placing this decree 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 decree submission of information about execution of activities, stipulated by subclauses 2), 3) of this clause and clause 3 of this decree to the Legal Department.

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

      4. Control over execution of this decree shall be entrusted to the deputy Chairman of the National Bank of the Republic of Kazakhstan Smolyakov О.А.

      5. This decree shall be subject to official publication and shall enter into force from July 1, 2019.

      Chairman
of the National Bank
Ye. Dossayev

      "APPROVED"

      Ministry of Finance

      of the Republic of Kazakhstan

      "APPROVED"

      Ministry of Foreign Affairs

      of the Republic of Kazakhstan

      "APPROVED"

      Statistics Committee

      of the Ministry of National Economy

      of the Republic of Kazakhstan

  Approved
by the decree of the Managing
Board of the National Bank
of the Republic of Kazakhstan
dated April 10, 2019 no. 64

Rules for monitoring currency transactions in the Republic of Kazakhstan

Chapter 1. General provisions

      1. The Rules for monitoring currency transactions in the Republic of Kazakhstan (hereinafter referred to as the Rules) have been developed in accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", dated March 19, 2010 On state statistics" and dated July 2, 2018 "On currency regulation and currency control" (hereinafter referred to as the Law on currency regulation and currency control) and shall determine the procedure for monitoring currency transactions in the Republic of Kazakhstan.

      2. Concepts and definitions, used in the Rules, shall apply in meanings, specified in the Law of the Republic of Kazakhstan dated January 7, 2003 "On Electronic Document and Electronic Digital Signature" and in the Law on currency regulation and currency control.

      For the purposes of the Rules, the following concepts shall also be used:

      1) Securities of non-resident issuers - financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan and (or) the issuer's country, including depositary receipts, the underlying asset of which is the securities of non-resident issuers;

      2) register of account numbers - a list of valid account numbers assigned by the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) to currency agreements, on the basis of and (or) pursuant to which capital movements are carried out (hereinafter referred to as the currency agreements on capital flows), and accounts in foreign banks, as well as valid numbers of registration certificates, notification certificates;

      3) investment object – a legal entity, mutual investment fund, shares, participatory shares, the participation units of which are acquired (have been acquired), as well as a legal entity, ordinary partnership, consortium, in whose property asset contributions are paid (contributed). In case of transactions with depositary receipts, the investee shall be the issuer of the security, which is their underlying asset;

      4) investor – an individual or a legal entity, to whom the right of property to an investment object is transferred (has been transferred);

      5) program of options for securities of non-resident issuers for employees - a program in which an employee of a resident legal entity acquires the agreed amount of securities of non-resident issuers, who are investors of this legal entity and (or) investors of the investors of this legal entity;

      6) own transactions – the transactions of a resident, who is a party to a currency agreement, being performed on its own behalf;

      7) securities of resident issuers - financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan, including depositary receipts, the underlying asset of which is securities of resident issuers;

      8) registration certificate - a document issued by the National Bank upon registration of a foreign exchange agreement before the entry into force of the Rules and which has not expired;

      9) certificate of notification - a document issued by the National Bank for a foreign exchange agreement or an account with a foreign bank before the entry into force of the Rules and has not expired.

      3. Assignment of an account number shall be carried out without any obligation on the part of the National Bank for the relevant capital flows transaction, account in a foreign bank. The presence of an account number shall not be a basis for exemption from liability for violation of the requirements of regulatory legal acts of the Republic of Kazakhstan.

      4. Authorized banks shall submit to the National Bank the information required in accordance with the Rules (documents, information, reports) electronically by using the transport system of guaranteed delivery of information with cryptographic means of protection that ensure the confidentiality and authenticity of the transmitted data, or by using information systems in accordance with the procedure of verification with an electronic digital signature.

      Individuals and legal entities, who are the residents (with the exception of authorized banks) shall submit to the National Bank the information required in accordance with the Rules (documents, information, reports), on paper or electronically through the use of information systems in compliance with the procedures for verifying by digital signature.

      When submitting one report in different ways, the reporting date shall be considered the earliest of the dates.

      5. A document, confirming the occurrence of circumstances, stipulated in subclause 9) of part one of clause 16 and subclause 4) of part one of clause 23 of the Rules, shall be a court decision or a document of an authorized state body of a foreign state on the registration of death, declaration of death, recognition of a legally incompetent or limited legal capacity of a non-resident individual, liquidation of a non-resident legal entity. If these documents are drawn up in a foreign language, then a translation into Kazakh or Russian shall also be submitted.

      6. If the deadline for the submission of information, a report or document established by the Rules, as well as accounting registration expires on a non-working day, then the next business day shall be considered to be the expiration date for the submission of information, a report or document, as well as accounting registration. The date of submission of information, report or document on paper shall be considered the date of receipt of information, report or document by the addressee upon presentation on purpose or the date of departure on the postal stamp.

      7. Unless otherwise provided by the Rules, provisions of the Rules established in relation to legal entities (with the exception of authorized banks) shall apply to their branches and representative offices.

      8. The register of account numbers shall be posted on the official Internet resource of the National Bank.

Chapter 2. Procedure of monitoring of currency transactions
Paragraph 1. Obtaining by residents of account numbers for currency
agreements on the capital flows

      9. The accounting registration shall apply to the currency agreement on capital flows, under which the following is stipulated:

      1) he receipt of property (money) in the Republic of Kazakhstan and (or) the emergence of obligations by a resident to return property (money) to a non-resident in an amount exceeding 500,000 (five hundred thousand) US dollars (hereinafter referred to as the USA) in equivalent;

      2) transfer of property (money transfer) from the Republic of Kazakhstan and (or) the resident has a requirements to return property (money) by a non-resident in an amount exceeding 500,000 (five hundred thousand) US dollars in equivalent.

      10. If the currency agreement on capital flows at the date of its signing (in the absence thereof - at the date of entry into force) does not indicate the amount of the agreement, then the currency agreement on capital flows shall be considered as an agreement that is subject to registration.

      For the purpose of determining the distribution of accounting registration on the currency agreement on capital flows, in which the amount of the agreement shall be expressed in a different currency than the US dollar, and there is no indication of the exchange rate to the US dollar, the equivalent of the amount of the agreement in US dollars shall be calculated using the market exchange rate as on the date of signing the agreement (in the absence thereof - on the date of entry into force of the agreement).

      In case of amendments and (or) additions to the currency agreement on capital flows, increasing its amount, increasing the amount of currency transactions by concluding a novation agreement, the equivalent in US dollars of increasing the amount of the currency agreement shall be carried out using the market exchange rate for the date of signing the additional agreement, novation agreement (in case of its absence - on the date of entry into force of an additional agreement, novation agreement).

      Under a currency agreement on capital flows, the amount of which does not exceed the threshold value specified in clause 9 of the Rules, in the event of an actual increase in the amount of the agreement without making corresponding amendments to the agreement, the equivalent in US dollars of the amount of obligations actually fulfilled under the agreement shall be calculated using the market exchange rate as of the date of the relevant transactions.

      11. A resident-participant of a currency agreement on capital flows shall apply for assignment of an account number to a currency agreement on capital flows at the territorial branch of the National Bank located at the place of its permanent residence (for an individual) or location (for a legal entity).

      12. A resident-participant of a currency agreement on capital flows shall apply for the assignment of an account number to a currency agreement on capital flows before the fulfillment of obligations under such currency agreement by any of its parties. If the non-resident party is the first to fulfill obligations under the agreement, and this performance is related to the transfer of property (receipt of money) in favor of the resident, then the resident participant of the currency agreement on capital flows shall apply for the assignment of an account number to such currency agreement before receiving the property (money) at its disposal.

      A resident who has accepted the right of claim against a non-resident or has accepted a debt to a non-resident as a result of assignment of a demand or transfer of a debt, gratuitous transfer, inheritance, by a court decision, shall apply for assignment of an account number to the currency agreement on capital flows not later than 60 (sixty) calendar days from the day of occurrence of such a demand (debt), but before the commencement of the fulfillment of obligations on the arising demand (debt) of any of its parties.

      A resident (with the exception of resident individuals) who is transferred the right of property to real estate abroad, a share in the capital of a non-resident legal entity as a result of acquisition by the resident, gratuitous transfer, inheritance, by a court decision, shall apply for the assignment of an account number to the currency agreement under capital movement not later than 60 (sixty) calendar days from the date of transfer of the right of property, but prior to the alienation of such right of property.

      13. To obtain an account number for the currency agreement on capital flows, the resident-participant of such currency agreement shall submit to the National Bank:

      1) an application for assignment of an account number to the currency agreement, based on and (or) pursuant to which the capital flows transactions are carried out, in the form according to Annex 1 to the Rules;

      2) for individuals – a copy of an identity document, containing an individual identification number, or a document, verifying the right of permanent residence in the Republic of Kazakhstan (for foreigners or stateless persons);

      3) copies of the currency agreement on capital flows and amendments and (or) additions to it, regarding obligations under the currency agreement on capital flows, stitched and certified by a signature of an individual or a representative of the legal entity. If the currency agreement on capital flows has been concluded in a foreign language then the translation thereof into Kazakh or Russian language shall be submitted.

      In case of execution of obligations under the currency agreement on capital flows before the application for assignment of an account number to such currency agreement a resident-participant provides to the territorial branch of the National Bank copies of documents, certifying the origin, execution and termination of obligations.

      When submitting documents electronically, an electronic copy of the currency agreement on capital flows shall be submitted.

      To obtain a new account number in cases, stipulated by 15 of the Rules, documents, indicated in parts one and two of this clause of the Rules, shall not be repeatedly provided, if they have not been changed from the time of the last submission to the National Bank.

      14. An account number to the currency agreement on capital flows shall be assigned by the territorial branch of the National Bank within 5 (five) working days from the date of submission by the resident of documents and information in full, stipulated by clause 13 of the Rules and shall be included into the register of account numbers.

      The account number, the date of its assignment shall be indicated on the first sheet of the original or a copy of the currency agreement on capital flows certified by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

      One copy of the currency agreement on capital flows labeled with a mark on assignment of an account number shall remain with the territorial branch of the National Bank.

      The Territorial branch of the National Bank shall classify the capital flows transaction, and shall notify the resident-participant of the currency agreement on capital flows, who is assigned the account number, about the need to provide a report in accordance with clauses 24 and 25 of the Rules.

      15. Obtaining a new account number for of the currency agreement on capital flows to which an account number is assigned shall be required when changing the following information:

      1) currency of the currency agreement on capital flows;

      2) participants of the currency agreement on capital flows, if the change entails a change in the requirements or obligations of the resident-participant of the currency agreement on capital flows;

      3) subject matter of the agreement, if the change entails the reclassification of the capital flows transaction and (or) change of the report form;

      4) identification data of the non-resident-participants of the currency agreement (surname, name, patronymic (if any), the country of permanent residence, including based on nationality or right, provided for in accordance with the legislation of a foreign country, and individual, name, the country of registration of a legal entity, branch (representative office) of a legal entity);

      5) place of permanent residence (location) of the resident – in case of relocation to other region, the city of the republican significance, the capital.

      16. The currency agreement on capital flows shall be removed from the accounting registration with the territorial branch of the National Bank, and its account number shall be excluded from the register of account numbers in the following cases:

      1) when assigning a new account number in cases, stipulated by clause 15 of the Rules;

      2) upon receipt by the National Bank of a written notification of the resident about the amendments of conditions of the currency agreement on capital flows or other information, in result of which the amount of the currency agreement is established below the threshold value, specified in clause 9 of the Rules, or the currency agreement is not subject to the accounting registration in accordance with clause 17 of the Rules;

      3) upon receipt by the National Bank of a written notification of the resident about the lack of fulfillment of obligations by the parties under an expired currency agreement;

      4) upon receipt by the National Bank of a written notification of the resident about complete termination of obligations between the parties, except for the cases, when a resident is an investment object, participates in the capital of the investment object, acquires the right of property to real estate abroad under the currency agreement on capital flows, which has been assigned an account number;

      5) upon receipt by the National Bank of a written notification of the resident about termination of asset ownership;

      6) upon receipt by the National Bank of a written notification of the resident about the change of residency of the party to the currency agreement on capital flows, in result of which the transactions under the agreement will not be the transactions of capital flows;

      7) entering information to the National Register of Business Identification Numbers about termination of activities of a resident legal entity;

      8) when there is a document of the state body or other authorized body about death, declaration to be deceased, recognition to be incapable, or partially incapacitated of a resident individual and the lack of a successor;

      9) upon receipt by the National Bank of a written notification of a resident about death, declaration to be deceased, recognition to be incapable, or partially incapacitated of a non-resident individual, liquidation of a non-resident legal entity, being a party to the currency agreement on capital flows.

      In cases provided for by subclauses 6) and 9) of part one of this clause of the Rules, together with the written notification, the resident shall submit copies of documents, confirming the occurrence of circumstances, specified in the written notification.

      17. The following currency agreements on capital flows shall not be subject to accounting registration:

      1) if the participants in the currency agreements on capital flows are the National Bank and (or) the Ministry of Finance of the Republic of Kazakhstan;

      2) if the participants in the currency agreements on capital flows are participants of “Astana” International Financial Center, and transactions are carried out in its territory;

      3) agreements on state external loans of the Republic of Kazakhstan, non-state external loans that have state guarantees of the Republic of Kazakhstan.

      The accounting registration shall not apply to currency agreements, under which the following capital flows transactions are provided for:

      1) carried out by foreign establishments of the Republic of Kazakhstan, branches (representative offices) of foreign organizations, performing their activities in the territory of the Republic of Kazakhstan;

      2) own capital flows transactions of authorized banks, insurance (reinsurance) organizations, brokers and (or) dealers, management companies;

      3) transactions associated with investment, of own and (or) pension assets of the Unified Accumulative Pension Fund and voluntary accumulative pension funds;

      4) placement and (or) acquisition of:

      state securities of the Republic of Kazakhstan;

      securities of a resident issuer, issued in accordance with the legislation of other state and in its territory (including depositary receipts, the underlying asset of which is the securities of the resident issuer);

      securities of a non-resident issuer, issued in accordance with the laws of the Republic of Kazakhstan (including Kazakhstani depositary receipts);

      5) acquisition in the secondary market:

      By a resident from a non-resident of debt securities of the resident issuer, issued in accordance with the laws of the Republic of Kazakhstan;

      by a non-resident from a resident of debt securities of a non-resident issuer issued in accordance with the legislation of another state and on its territory;

      6) transactions of residents, carried out on the basis of an agreement on broker services, concluded with a resident broker, or based on an agreement on investment portfolio management, concluded with a resident company managing the investment portfolio;

      7) acquisition of fully exclusive right to the result of intellectual creative activities;

      8) transactions of resident individuals, associated with acquisition of the property right to real estate, gratuitous transfer of money and other currency values.

      The account number shall not be assigned to:

      1) an agreement for gratuitous transfer by a resident to a non-resident (a non-resident to a resident) of money or other currency values, if in result of such transfer, fulfillment or termination of obligations or alienation of the property right to currency values under the currency agreement on capital flows, for with the resident has previously received an account number, takes place;

      2) an agreement on the sale of shares by a resident to a non-resident, a share in the capital of a non-resident investment object, if the resident has previously received an account number for of the currency agreement on capital flows on a resident's participation in the capital (acquisition by a resident of shares, participatory interest) of a non-resident investment object;

      3) an agreement on the repurchase by a resident investment object from a non-resident of its own shares, capital interests, if the resident previously received an account number for the currency agreement on capital flows on the non-resident's participation in the capital of the resident investment object.

Paragraph 2. Receipt by resident legal entities of account numbers for accounts
with foreign banks

      18. Opening of a bank unallocated metal account with a foreign bank shall be subject to notification about an account with a foreign bank, with the exception of an account opened by an individual, a bank, a branch (representative office) of a foreign organization, and a participant in the Astana International Financial Center.

      19. A resident legal entity, in order to obtain an account number for an account with a foreign bank opened by it or its branch (representative office), shall apply to the territorial branch of the National Bank located at its location prior to transactions using this account.

      20. To assign an account number to an account with a foreign bank, the resident legal entity shall submit to the territorial branch of the National Bank:

      1) an application for assignment of an account number to an account with a foreign bank indicating the business-identification number in the form according to Annex 2 to the Rules;

      2) a copy of a foreign bank document on opening an account with the specified account details. If the document is in a foreign language, then a translation into Kazakh or Russian shall be submitted.

      21. An account number shall be assigned to an account with a foreign bank by the territorial branch of the National Bank within 5 (five) working days from the day the resident legal entity submits in full the documents and information provided for in clause 20 of the Rules, and shall be included in the register of account numbers.

      The account number, the date of its assignment shall be indicated on the first sheet of the original or copy of a foreign bank document on opening an account with certification by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

      One copy of a document of a foreign bank on opening an account with a note on the assignment of an account number shall remain in the territorial branch of the National Bank.

      The territorial branch of the National Bank shall notify the resident legal entity about the need of report in accordance with clauses 24 and 26 of the Rules account in a foreign bank to which an account number is assigned.

      22. Obtaining a new account number for an account with a foreign bank to which an account number is assigned shall be required when changing the following information:

      1) name of a foreign bank;

      2) location of the resident - in case of relocation to other region, the city of republican significance, the capital.

      23. An account with a foreign bank shall be deregistered from the accounting registration with the territorial branch of the National Bank and its account number shall be excluded from the register of account numbers in the following cases:

      1) when assigning a new account number in cases, stipulated by paragraph 22 of the Rules;

      2) upon receipt by the National Bank of a written notification from a resident legal entity on account closure;

      3) entering the record to the National Register of business identification numbers about termination of activities of the resident legal entity;

      4) upon receipt by the National Bank of a message of the resident legal entity on liquidation of a foreign bank.

      In the cases provided for in subclauses 2) and 4) of part one of this clause of the Rules, the resident legal entity shall submit copies of documents confirming the onset of the circumstances indicated in the written notification.

Paragraph 3. Monitoring the movement of money and other fulfillment of obligations under
currency agreements on capital flows and accounts with foreign banks

      24. A resident quarterly, before the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit reports to the territorial branch of the National Bank at the place of receipt of the account number for the currency agreement on capital flows or account with a foreign bank in the forms according to clauses 25 and 26 of the Rules.

      Submission of reports shall start with a report for the period including the date the account number was assigned, and shall end with a report for the period in which the currency agreement on capital flows or a foreign bank account is deregistered.

      25. The resident member of the currency agreement on capital flows, which is assigned an account number, shall submit the following reports:

      1) on financial loans - report on the development and maintenance of a financial loan in the form according to Annex 3 to the Rules;

      2) on the participation of a resident in the capital of a non-resident investment object, on the acquisition by a resident of shares, stakes in non-resident capital - a report on the participation in the capital of an investment object in the form according to Annex 4 to the Rules;

      3) on the participation of a non-resident in the capital of a resident investment object, on the acquisition by a resident of a non-resident (sale by a resident to a non-resident) of shares, capital interests in a resident's capital - a report on the participation in the capital of the investment object in the form according to Annex 4 to the Rules;

      4) on transactions with securities (excluding participation in capital), derivative financial instruments - report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      5) on transactions related to the acquisition of ownership of real estate, the acquisition of a completely exclusive right to the means of individualization of participants in civil turnover, goods, work or services, the transfer of money and other property in fulfillment of obligations of a joint venture participant, trust management, trust - report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      6) on transactions related to the transfer of money and financial instruments to professional securities market participants carrying out currency transactions on behalf of customers, to accounts for accounting and storage of money owned by customers, - a report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      7) on gratuitous transfer of money and other currency values - report on the fulfillment of obligations in the form according to Annex 5 to the Rules.

      26. The resident legal entity for the account in a foreign bank to which the account number is assigned, shall submit the following reports:

      1) report on an account with a foreign bank opened by its branch (representative office) with a location outside of the Republic of Kazakhstan, - a report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      2) in cases not specified in subparagraph 1) of the first part of this clause of the Rules - report on cash flow in an account with a foreign bank in the form according to Annex 6 to the Rules.

      27. The resident, who submitted a report in accordance with clause 24 of the Rules, at the request of the National Bank within the time specified in the request, shall submit:

      1) copies of documents confirming the occurrence, performance and termination of obligations under the currency agreement on capital flows;

      2) information on forecast data on disbursement of funds and repayment of debt on financial loans;

      3) financial statements of the investment object for capital participation;

      4) a statement of a foreign bank on payments made and (or) money transfers and on the amount of money in an account with a foreign bank.

      28. A resident under the currency agreement on capital flows or an account in a foreign bank with an account number shall notify in writing to the territorial branch of the National Bank no later than 60 (sixty) calendar days from the date of:

      1) changes in the place of permanent residence (for a resident individual) or location (for a resident legal entity, a branch of a resident legal entity) - at the place of new residence (for an individual) or location (for a legal entity) about such changes;

      2) amendments and (or) additions to the currency agreement on capital flows, entering into another of the currency agreement or amendments and (or) additions to it, signing or entry into force of documents related to the implementation of the capital movement transaction, at the place of assignment of the account numbers of the currency agreement on capital flows on such amendments and (or) additions with the presentation of copies of relevant documents;

      3) changes in identification data of resident participants and (or) non-resident participants of the currency agreement on capital flows (surname, name, patronymic (if any), the country of permanent residence, including based on nationality or right, provided for in accordance with the legislation of a foreign country, and individual, name, the country of registration of a legal entity, branch (representative office) of a legal entity) - at the place of assignment of the account number to the currency agreement on capital flows on such changes;

      4) changes in account details with a foreign bank - about such changes at the place of assignment of the account number for the account with a foreign bank with the presentation of copies of relevant documents;

      5) changes in the name of the resident legal entity - on such a change at the place of assignment of the account number for the account with a foreign bank.

      29. At the request of the National Bank, a resident participant of the currency agreement on capital flows shall submit documents and (or) information related to the implementation of the capital flows transaction, and (or) to which there are references in previously submitted documents.

      30. The submission of reports under the currency agreement on capital flows or to a foreign bank account with an account number shall not be required if the resident has a decision to declare the debtor bankrupt and liquidate it with initiation of bankruptcy proceedings for periods following the date of such a decision. A copy of such a decision shall be submitted to the National Bank.

      The submission of reports shall be resumed if the court makes a ruling on suspension or termination of the bankruptcy proceedings, a decision to refuse to declare the debtor bankrupt or to cancel the court decision on declaring the debtor to be a bankrupt.

      31. An authorized bank shall notify residents of foreign banks about payments and (or) money transfers under currency agreements on capital flows and about money transfers by residents from their own accounts (to their own accounts) with foreign banks in accordance with clause 34 of the Rules.

Paragraph 4. Notification of currency transactions performed by authorized banks

      32. An authorized bank on a monthly basis, by the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit to the central office of the National Bank a report on the conditions for attracting financial loans from non-residents by the authorized bank in the form according to Annex 7 to the Rules.

      In order to clarify the circumstances of currency transactions, the authorized bank, at the request of the central office of the National Bank, shall submit a copy of the financial loan agreement.

      33. n authorized bank quarterly, before the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit to the central office of the National Bank a report on the development and servicing of financial loans attracted by an authorized bank from non-residents for which there are outstanding obligations to start and (or) end of reporting period, in the form according to Annex 8 to the Rules.

      Within the framework of the report, the authorized bank shall submit, at the request of the National Bank, information on forecast data on the use of funds and debt repayment.

      34. An authorized bank on foreign exchange transactions, including on behalf of customers whose amount is equal to or greater than 50,000 (fifty thousand) US dollars equivalent, monthly up to the 18th (eighteenth) day (inclusive) of the month following the reporting period, shall submit to the central office of the National Bank report on foreign exchange transactions in the form according to Annex 9 to the Rules.

      For the purposes of indication in the report of a currency transaction, which currency is different from the US dollar, the equivalent of the amount of a currency transaction shall be calculated using the market exchange rate as of the date of transaction.

      In order to clarify the circumstances of currency transactions, the authorized bank, at the request of the National Bank, shall submit a copy of the currency agreement.

Paragraph 5. Particular cases

      35. If a participant of the currency agreement-branch (representative office) of a resident legal entity with location in the Republic of Kazakhstan applies for account registration of the currency agreement on capital flows then in the application for assignment of an account number to the currency agreement, based on which and (or) pursuant to which the capital flows transactions are carried out in the form according to Annex 1 to the Rules a resident legal entity shall be specified as a participant of the currency agreement on capital flows, with a mark on carrying out a currency transaction by this branch (representative office) of the resident legal entity. Presentation of information, reports and documents shall be carried out by a branch (representative office) of a resident legal entity. A branch (representative office) of a resident legal entity shall apply to the territorial branch of the National Bank located at its location.

      36. The resident legal entity shall apply for assigning an account number to the currency agreement on capital flows or account with a foreign bank of the branch (representative office) of the resident legal entity with location beyond the Republic of Kazakhstan. The application for assignment of an account number to a currency agreement, based on and (or) pursuant to which the capital flows transactions are carried out, in the form according to Annex 1 to the Rules or application on assignment of an account number to the account with a foreign bank according to Annex 2 to the Rules shall specify the resident legal entity with a mark on carrying out a currency transaction or opening an account with a foreign bank by this branch (representative office) of the resident legal entity.

      37. The resident legal entity shall apply for accounting registration of the currency agreement on capital flows within the framework of the program of options for securities of non-resident issuers for employees of the resident legal entity.

      38. The currency agreement on capital flows with several resident (non-resident) participants shall be assigned an account number in case of exceeding the threshold value, specified in paragraph 9 of the Rules, total amount of receipt to the Republic of Kazakhstan (transfer from the Republic of Kazakhstan) of property (money) and (or) the occurrence of obligations (claims) between residents and non-residents under such of the currency agreement.

      39. A resident who is the recipient (sender) of the property (money) or who has obligations to the non-resident or claims to the non-resident shall apply for the assignment of an account number to a currency agreement on capital flows, in which there is no resident party.

      40. The resident party of such the currency agreement, which accounts for the majority of the currency agreement, or in the absence of such a party, the resident party that first starts (has started) fulfilling obligations to a non-resident, shall applly for assigning an account number to a currency agreement on capital flows with several resident participants. In other cases, one of the resident parties of the currency agreement on capital flows shall apply for an account number.

      A resident applying for an account number shall provide written statements of consent of other resident parties of the currency agreement on capital flows to apply to the territorial branch of the National Bank for assigning an account number to the currency agreement on capital flows. The application for the assignment of an account number to a currency agreement, based on and (or) pursuant to which capital transactions are conducted, in the form according to Annex 1 to the Rules, shall indicate all residents participating in the currency agreement on capital flows.

      Other residents participating in the currency agreement on capital flows when making a payment and (or) transferring money in favor of a non-resident and (or) receiving money from a non-resident shall submit to the authorized bank a copy of the currency agreement on capital flows with a note on assigning an account number.

      Provision of information, reports, and documents, stipulated by Paragraph 3 of the present chapter of the Rules, shall be made by the resident, applied for assigning an account number.

      It shall be allowed to submit information, reports and documents by another resident participant of the currency agreement after applying in writing to the territorial branch of the National Bank at the place of registration of the currency agreement and submitting the written consent of the resident applying for the account number.

      It shall be allowed to submit information, reports and documents by resident participants of the currency agreement independently in terms of fulfilling their own obligations to non-residents (non-residents) after they apply in writing to the territorial branch of the National Bank at the place of registration of the currency agreement and submit written consent of the resident applying for an account number.

      Information, reports and documents shall be submitted to the territorial branch of the National Bank at the place of registration of the currency agreement.

      41. The currency agreement on capital flows with several resident participants shall be deregistered after receipt by the territorial branch of the National Bank at the place of registration of the currency agreement of a written message on the full fulfillment of obligations from all residents participating in the currency agreement.

      42. When opening an account with a foreign bank in the “escrow account” mode, a resident legal entity shall address for the account number in whose name the account is opened. An application for assignment of an account number to the account with a foreign bank in the form according to Annex 2 to the Rules shall also indicate a person, who opened the account with a foreign bank.

      43. If the account number is assigned to the mixed agreement and for each currency transaction for the movement of capital, within the framework of the currency agreement, reporting on various forms is provided, a separate report shall be submitted for each currency transaction on the capital flows under the mixed agreement.

      44. Currency transactions related to a derivative financial instrument that is acquired for the application or sale of an underlying asset and cannot be transferred (sold) regardless of the underlying asset shall be considered as currency transactions with the underlying asset.

Chapter 3. Transitional provisions

      45. From the date of enforcement of the Rules, registration certificates, certificates of notification shall be terminated as follows:

      1) issued in the amount not exceeding threshold value indicated in clause 9 of the Rules;

      2) issued for currency transactions on capital flows with branches (representative offices) of foreign organizations, carrying out their activities in the territory of the Republic of Kazakhstan, which are residents from the date of enforcement of the Rules;

      3) issued for own transactions of insurance (reinsurance) organizations, brokers and (or) dealers, managing companies;

      4) issued for acquisition of fully exclusive right to the result of intellectual creative activities;

      5) issued for export and import currency transactions.

      46. A currency agreement or an account with a foreign bank, according to which a registration certificate or notification certificate has bee received prior to the entry into force of the Rules, with the exception of those specified in paragraphs 45 and 47 of the Rules, shall be considered accepted for accounting registration The number of the registration certificate, certificate of notification shall be indicated as the account number of the currency agreement on capital flows, accounts in a foreign bank when making payments and (or) money transfers and reporting to the National Bank. Presentation of reports, receipt of a new account number, deregistration under such currency agreements, accounts with foreign banks shall be carried out in accordance with the procedure established by the Rules.

      47. The certificate of notification issued to the bank for a financial loan from a non-resident shall be valid until complete fulfillment of obligations under the currency agreement on capital flows and shall be considered as void based on the grounds stipulated by clause 16 of the Rules, as well as when amending the information indicated in subclauses 1), 2), 3) and 4) clause 15 of the Rules.

      48. The assignment of an account number to a currency agreement on capital flows or an account with a foreign bank, on which the registration certificate or notification certificate remains valid as of the date of the entry into force of the Rules, shall be carried out upon a written request of the resident to the territorial branch of the National Bank that issued the registration certificate or certificate of notification by transferring the number and date of a previously issued registration certificate or certificate of notification to the original or a copy of the currency agreement in accordance with part two clause 14 and part two clause 21 of the Rules.

      49. Currency agreements on capital flows, accounts with foreign banks, to which the requirement of accounting registration has been extended from the day the or the Rules came into force, shall be subject to accounting registration in the territorial branch of the National Bank until the first fulfillment of obligations, money transfer using an account with a foreign bank after the enforcement of the Rules.

  Annex 1
to the Rules of monitoring
currency transactions in the
Republic of Kazakhstan
Form

Application for assignment of an account number to the currency agreement, based on and
(or) pursuant to which capital flow transactions are carried out

      from ________________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)

      Individual identification number (hereinafter referred to as the IIN), business identification number (hereinafter referred to as the BIN)

      ________________________________________________________________________________

      address _________________________________________________________________________

      ________________________________________ telephone _______________________________

      1. Currency Agreement no.____________________ dated "__" ___________

      ________________________________________________________________________________

      ________________________________________________________________________________

      (document name)

      ________________________________________________________________________________

      ________________________________________________________________________________

      (goal and purpose)

      2. The following documents in addition to the currency agreement have been provided:

      ________________________________________________________________________________

      ________________________________________________________________________________

      ________________________________________________________________________________

      (document name, number, date of execution)
3. Residents – other participants of the currency agreement:

      surname, name, patronymic (if any) of an individual, IIN, name of a legal entity, BIN

      ________________________________________________________________________________

      ________________________________________________________________________________

      4. Non-resident – participants of the currency agreement:

      for an individual: surname, name, patronymic (if any), country (countries of permanent residence

      ________________________________________________________________________________

      ________________________________________________________________________________

      country (countries of nationality (to be completed if different from the country of permanent residence)

      ______________________________________________________________________________

      for a legal entity: name, the country of registration, identification number of the country of registration (if any)

      ______________________________________________________________________________

      _______________________________________________________________________________

      _______________________________________________________________________________

      5. The amount of the currency agreement ______________________________________________

      (in the currency of the currency agreement)

      The currency of the agreement _____________________________________________________

      6. Previously assigned account numbers (registration certificates, certificates of notification) of the National Bank of the Republic of Kazakhstan under this currency agreement

      ________________________________________________________________________________

      ________________________________________________________________________________

      7. The following completed sections have been provided (mark as necessary):

      _____ section 1. Financial loans; _____ section 2. Participation in capital, transactions with securities, participatory shares and derivative financial instruments; _____ section 3.

      Other capital flows transactions.

      Applicant’s authorized person:

      ________________ _________ _____________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ____________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

      Section 1. Financial loans

      1. Transaction type (mark as necessary):

      _____ financial loan of a resident to a non-resident; _____ financial loan of a non-resident to a resident .

      2. Relation of a non-resident to a resident (mark as necessary):

      1) _____ direct non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      2) _____ indirect non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      3) _____ direct resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      4) _____ indirect resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      5) _____ resident and non-resident do not have any control or influence on each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent voting shares, votes of resident participants;

      6) _____ cases, nit specified in subclauses 1), 2), 3), 4) and 5) of this clause of the application.

      3. Remuneration (interest) rate for using a loan:

      1) _____fixed: _____________________________% per annum

      2) _____floating: ________________ basis of estimate, ______________ margin rate

      4. The rate of overdue payments on principal (if any):

      per each day of delay ____________________________________________________ other

      (write out)

      __________________________________________________________________________

      __________________________________________________________________________

      5. Related payments (commission for organization, management, obligations and other, if any)

      __________________________________________________________________________

      __________________________________________________________________________

      __________________________________________________________________________

      (in percent of the amount of the loan, principal etc.)

      6. Brief characteristics of transaction (payment instructions, flow chart etc.)

      __________________________________________________________________________

      __________________________________________________________________________

      __________________________________________________________________________

      7. Information about the agent (operator, organizer) (if any):

      resident ___ non-resident ___ (mark as necessary)

      name____________________________________________________________________

      BIN of the resident ________________________________________________________

      country of registration, identification number of the country of registration of non-resident(if any))

      __________________________________________________________________________

      __________________________________________________________________________

      8. Special conditions (mark as necessary):

      _____ Borrower’s right for renewal;

      _____ Borrower’s right for early repayment;

      _____ Creditor’s right to demand early repayment of debt;

      _____ other (write out) ______________________________________________________

      __________________________________________________________________________

      9. Schedule of receipt of funds and debt repayment of thousands of units of the currency of the agreement

Receipt of proceeds of the loan to the borrower

Payments on servicing a loan by the borrower

date

amount
 

date

Repayment of the principal

payment of remuneration

А

1

B

2

3
















TOTAL


TOTAL



whereof as of the date of submission of the application


whereof as of the date of submission of the application



      10. Note ___________________________________________________________________

      __________________________________________________________________________

      Section 2. Participation in capital, transactions with securities, participatory shares and derivative financial instruments

      1. Transaction type (mark as necessary):

      1) _____ non-resident participation in capital;

      2) _____ resident participation in capital;

      3) _____ transactions with debt securities of non-resident issuers;

      4) _____ transactions with debt securities of resident issuers;

      5) _____ transactions with depository receipts;

      6) _____ transactions with derivative financial instruments.

      2. Relation of a non-resident to a resident (to be completed for transaction types 3), 4)):

      1) _____ direct non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      2) _____ indirect non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      3) _____ direct resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      4)_____ indirect resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      5) _____ resident and non-resident do not have any control or influence on each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent of voting shares, votes of residents;

      6) _____ cases not specified in subclauses 1), 2), 3), 4) and 5) of this clause statement.

      3. Information about the agreement:

      late payment rate (per each day of delay, otherwise, if any)

      __________________________________________________________________________

      related payments (commission for organization, management, obligations and other, if any)

      __________________________________________________________________________

      __________________________________________________________________________

      brief description of the transaction (payment instructions, flow chart etc.)

      __________________________________________________________________________

      __________________________________________________________________________

      fulfillment of obligations under the currency agreement as of the date of submission of application:

Sender

Beneficiary

Date

Amount, thousand units

Currency
















TOTAL



      4. Information about the investor (not to be filled out if the applicant is not an investor):
resident _____ non-resident _____ (mark as necessary)

      for an individual: surname, name, patronymic (if any), IIN of the resident, country (countries) of permanent residence of the non-resident ___________________________________

      __________________________________________________________________________

      Country (countries) of the nationality of the non-resident (to be filled out if it differs from the country of permanent residence)

      _________________________________________________________________________

      __________________________________________________________________________

      for a legal entity: name, BIN of the resident, country of registration of a non-resident,

      identification number of the country of registration of a non-resident(if any)

      _________________________________________________________________________

      __________________________________________________________________________

      5. Information about the seller (not to be filled out if the applicant is a seller):

      resident _____ non-resident _____ (mark as necessary)

      for an individual: surname, name, patronymic (if any), IIN of the resident, country (countries of permanent residence of the non-resident _________________________________

      _________________________________________________________________________

      country (countries of nationality of the non-resident (to be filled out if it differs from the country of permanent residence)

      __________________________________________________________________________

      __________________________________________________________________________

      for a legal entity: name, BIN of the resident, country of registration of a non-resident, identification number of the country of registration of a non-resident (if any)

      __________________________________________________________________________

      __________________________________________________________________________

      6. Information about the investee (not filled out if the applicant is an investee):
resident _____ non-resident _____ (mark as necessary)
name, BIN of the resident, country of registration of a non-resident, identification number of the country of registration of a non-resident (if any)

      _________________________________________________________________________

      __________________________________________________________________________

      7. Capital of the invested object (to be completed on capital participation transactions):



Before the transaction under the currency agreement

After the transaction under the currency agreement

amount

currency

amount

currency

1.

The authorized capital of the investment object, thousand units of currency according to the constituent documents





1.1

including by investors























2.

Investment object capital (other than authorized capital), units in value terms, thousand units of currency





2.1

including by investors























3.

Share of investor (s) in the capital of the investment object, in%



3.1.

including by investors















      8. Information about shares of the investment object (to be filled out case of transactions with shares):

Type of a share (ordinary, preferential, voting nonvoting)

International Stock Identification Number (hereinafter - ISIN)

Nominal value or placement price of one security (currency units)

Issue (placement) currency
















Before transaction under the currency agreement

After transaction under the currency agreement

ordinary

preferential

ordinary

preferential

1.

The number of shares owned by the investor (s), pieces





1.1

including by investors























      9. Information about debt securities:

      ISIN ______________________________________________________________________

      number of securities ____________________________________ pcs nominal value of one security __________ currency units

      Issue currency _____________________________________________________________

      10. Information on shares of investment funds:

      type of fund (joint-stock, unit, open, closed, interval, other (specify))

      __________________________________________________________________________

      managing company __________________________________________________________

      __________________________________________________________________________

      (name, BIN of the resident, country of registration of a non-resident, identification number of the country of non-resident registration (if any))

      11. Information on derivative financial instruments:

      type of a derivative financial instrument (mark as necessary):

      _____ option, _____ forward, _____ futures, _____ other (write out)

      _________________________________________________________________________

      name of the underlying asset of a derivative financial instrument:

      __________________________________________________________________________

      _________________________________________________________________________

      ISIN of the security __________________________________________________________

      12. Note __________________________________________________________________

      __________________________________________________________________________

      Section 3. Other capital flows transactions

      1. Transaction type (mark as necessary):

      _____ acquisition of title to real estate;

      _____ acquisition of a completely exclusive right to intellectual property;

      _____ fulfillment of obligations of a joint venture participant;

      _____ transfer of money and other property to trust management, trust;

      _____ transfer of money and financial instruments to professional participants in the securities market to accounts for accounting and storage of money owned by customers;
_____ gratuitous transfer of money and other currency values.

      2. Information about the agreement: rate for late payments (per each day of delay, other, if any)

      __________________________________________________________________________

      Related payments (commission for organization, management, obligations and other, if any)

      __________________________________________________________________________

      __________________________________________________________________________

      brief description of the transaction (payment instructions, flow chart etc.)

      __________________________________________________________________________

      __________________________________________________________________________

      __________________________________________________________________________

      3. Information about the object:

      3.1. real estate _____________________________________________________________

      __________________________________________________________________________

      (country, address)

      3.2. object of intellectual property ______________________________________________

      __________________________________________________________________________

      (brief description of the object)

      3.3. joint activities _________________________________________________________

      __________________________________________________________________________

      (brief description of the project)

      3.4. trust management _______________________________________________________

      __________________________________________________________________________

      (brief description of the goal)

      3.5. trust __________________________________________________________________

      __________________________________________________________________________

      (name, country, address)

      3.6. object of the gratituous transfer _____________________________________________

      __________________________________________________________________________

      (brief description of the object)

      4. Provided money and other property under a currency agreement at the filing date of the application:

Sender

Beneficiary

Date

Amount, thousand units

Currency
















TOTAL



      5. Note ____________________________________________________________________

      __________________________________________________________________________

  Annex
to the form "Application for
assignment of an account number
to the currency agreement, based
on and (or) pursuant to which
capital flow transactions are
carried out"

      Explanation on filling "Application for assignment of an account number to the currency agreement, based on and (or) pursuant to which capital flow transactions are carried out"

      1. Sections 1, 2, 3 shall be filled out when applying for the assignment of an account number to a currency agreement on capital flows. Unfilled sections shall not be submitted.

      In the case of the formation of a simple partnership (consortium) on the basis of an agreement on joint activities, Section 2 or Section 3 in accordance with the recognition by the resident legal entity of this transaction in its balance sheet shall be completed.

      2. The country of permanent residence of an individual non-resident shall be filled out based on nationality or right, provided for in accordance with the legislation of a foreign country.

      3. The “Note” field shall reflect the terms of the contract, which the applicant considers necessary to indicate, including the method (procedure) for the formation of the amount of the currency agreement, if it is not fixed.

      4. Clause 9 of Section 1 shall reflect the information on the receipt of funds by a resident and repayment by him of a debt under a foreign exchange agreement (in the case of financial loans provided by non-residents to residents), as well as on the receipt of funds by a non-resident and repayment of his debt (in the case of financial loans provided by residents to non-residents) in thousand units of contract currency. If the loan is multicurrency, the amounts shall be shown in thousands of United States dollars.

      Column A shall indicate the actual and (or) estimated (future) date of receipt of funds, both in cash and in the form of goods, works, services, and column 1 indicates the actual and (or) estimated (future) amount of receipts . If the amount of the contract is not stipulated, then in column 1 information shall be shown only on the actual receipt of funds.

      Information on payments (both in cash and in other forms) for debt servicing shall be reflected in columns B, 2, 3. Column B shall indicate the actual and (or) estimated (future) date of payment. In columns 2 and 3 - repayment of the principal and payment of remuneration shall be shown respectively. In the case of a floating rate of remuneration, the estimated amount of interest payment shall be calculated on the basis of the value of the base at the date of submission of the application (notification), unless otherwise provided by the currency agreement.

      In case of making advance payments by a resident or non-resident, the corresponding date of payment and amount shall be indicated in columns B and 2.

      Total amounts in columns 1 and 2 are equal to each other and the amount of the contract or the amount of actual receipt of funds on the date of application, if the amount of the contract is not specified.

      If there is an option to extend, column B shall indicate the maturity established by the main contract.

      The total amount of currency transactions carried out before applying for accounting registration shall be indicated in the corresponding columns of the line "whereof as of the date of submission of the application".

      In case of receipt of a new account number in accordance with clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, the reflection of actual fulfillment of obligations under the agreement shall be allowed only for the line "whereof as of the date of submission of the application".

      5. For the types of transactions indicated in clause 1 of Section 2, the following paragraphs of Section 2 shall be filled:

      on transactions of participation in capital - clauses 3, 4, 5, 6, 7, 8 and 10;

      on transactions with debt securities – clauses 2, 3, 4, 5 and 9;

      on transactions with derivative financial instruments – clauses 3, 11, and if the underlying asset is a security - additionally clauses 6, 7, 8, 9 and 10.

  Annex 2
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form

Application for assignment of an account number to the account in a foreign bank

      from _____________________________________________________________________

      (legal entity name)

      Business identification number _______________________________________________

      telephone __________________

      address _________________________________________________________________

      1. Currency Agreement no.__________________ dated "__" _____________

      __________________________________________________________________________

      (document name)

      2. Foreign bank ____________________________________________________________

      __________________________________________________________________________

      (name, address, number in the Society for Worldwide Interbank Financial Telecommunications (SWIFT) and other bank details)

      3. Account type(mark as necessary):

      _____ current account of a resident, branch (representative office) of a resident with location in the Republic of Kazakhstan;

      _____ current account of a branch (representative office) of a resident with a location outside of the Republic of Kazakhstan;

      _____ deposit of the resident;

      _____ unallocated metal account of the resident;

      _____ other (write out) ____________________________________________________

      branch (representative office) of a resident, opened the account _____________________

      _________________________________________________________________________

      (name, country, address)

      4. Account number _________________________________________________________

      Account currency ___________________________________________________________

      5. Account terms (if any):

      Rate of remuneration (interest) on the account (% per annum) ________________________

      __________________________________________________________________________

      (in case of a floating rate of remuneration, the base of its calculation and margin rate is indicated)

      _____ whether overdraft is allowed (lending by a foreign bank in the framework of this account)

      _____ other (write out) _____________________________________________________

      __________________________________________________________________________

      6. Previously assigned account numbers, registration certificates, certificates of notification of the National Bank of the Republic of Kazakhstan on this account

      __________________________________________________________________________

      Account numbers, registration certificates of the National Bank of the Republic of Kazakhstan for overdraft under this account ____________________________________________

      __________________________________________________________________________

      7. Note ____________________________________________________________________

      __________________________________________________________________________

      Applicant’s authorized person: ________________ _________ ________________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form "Application for
assignment of an account number
to the account in a foreign bank"

      Explanations on filling out the "Application for assignment of an account number to the account in a foreign bank"

      1. Clause 1 shall indicate the number and date of the foreign bank document confirming the opening of an account with details.

      2. In clause 2, the details of the foreign bank in which the account is opened shall be indicated.

      3. In clause 3, the type of account shall be indicated. In case of opening an account in a foreign bank for a resident's branch (representative office) with a location outside of the Republic of Kazakhstan, the details of such a branch (representative office) shall be indicated).

      4. In clauses 4 and 5, details (number, currency) and account conditions shall be indicated.

      5. In clause 6, information about account numbers, registration certificates, notification certificates of the National Bank of the Republic of Kazakhstan, previously assigned to this account or assigned to overdraft within this account shall be indicated.

  Annex 3
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the development and servicing of a financial loan"

      Reporting form: __________ quarter ____ year

      Form index: ПР-К/Э-3

      Periodicity: quarterly

      Scope of persons submitting information: resident

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the account number

      Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Resident___________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)

      Individual identification number, business identification number

      _________________________________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan _________________

      Agreement currency ________________________________________________________

      Thousand of currency units of the currency agreement

Line code

Name of indicators

Total

including in the form of money



1

2

10

The rate at which interest on the loan is accrued in the reporting period (% per annum)


Х

Section 1. Principal debt information

Part 1. Borrower requirements for creditor - advances paid (prepayment)

11

Advances paid (prepayment) at the beginning of the reporting period


Х

12

Advances paid by the borrower to the creditor in the reporting period (prepayment)



13

Advances paid by the creditor to the borrower (funds provided by the creditor to the borrower for the loan) in the reporting period



14

Other (+)/(-) changes on advance payment



15

Advances paid (prepayment) at the end of the reporting period (=(11)+(12)-(13)+(14))


Х

Part 2. Borrower's obligations to the creditor

16

Fixed debt liability at the beginning of the reporting period


Х

17

including overdue debt


Х

Changes for the reporting period:

18

Increase in debt on transactions between residents (or between non-residents)


Х

19

Increase in debt on transactions between residents and non-residents


Х

20

Loan funds provided to the borrower by the creditor



21

Capitalized remuneration (=51)


Х

22

Debt repaid by the borrower to the creditor



22а

including prematurely



23

Offsetting debt with the requirements of the borrower to the creditor under other agreements


Х

24

Debt, from which the borrower is waived by the creditor


Х

25

Debt exchanged for capital instruments (of the borrower and (or) third parties), real estate and other assets of the borrower


Х

26

Debt exchanged for debt securities of the borrower, delivery of goods and other debt obligations of the borrower


Х

27

Decrease in debt on transactions between residents (or between non-residents)


Х

28

Debt reduction on transactions between residents and non-residents


Х

29

Transfer of (+) / (-) debt in view of receiving a new account number for other reasons


Х

30

Written off debt


Х

31

Other (+)/(-) changes on the debt (write out)



32

Canceled undeveloped part of the loan


Х

33

Principal debt at the end of the reporting period (=(16) + (18) + (19) + (20) + (21) – (22) – (24) – (25) – (26) – (27) – (28) + (29) – (30) + (31))


Х

34

including overdue debt


Х

Section 2. Information on remuneration

Part 1. Borrower requirements for creditor - advances paid (prepayment)

41

The requirements of the borrower to the creditor at the beginning of the reporting period


Х

42

Advances paid by the borrower to the creditor in the reporting period (prepayment)



43

Advances paid off (accrued interest) in the reporting period


Х

44

Other (+)/(-) changes on the advance payment



45

Borrower requirements for creditor at the end of the reporting period (=(41)+(42)-(43)+(44))


Х

Part 2. Borrower's obligations to the creditor

46

Remuneration payable at the beginning of the reporting period


Х

47

including overdue debt


Х

Changes for the reporting period:

48

Increase of remuneration on transactions between residents (or between non-residents)


Х

49

Increase of remuneration on transactions between residents and non-residents


Х

50

Accrued remuneration in the reporting period


Х

51

Capitalized remuneration in the reporting period


Х

52

Remuneration paid



53

including prematurely



54

Remuneration from which the borrower is waived by the creditor


Х

55

Remuneration being exchanged for instruments of participation in the capital (of the borrower and (or) third parties), real estate and other assets of the borrower


Х

56

Remuneration being exchanged for debt securities of the borrower, delivery of goods and other debt obligations of the borrower


Х

57

Reduction in remuneration on transactions between residents (or between non-residents)


Х

58

Reduction in remuneration on transactions between residents and non-residents


Х

59

Transfer of (+) / (-) remuneration in view of receiving a new account number for other reasons


Х

60

Written off remuneration


Х

61

Other (+)/(-) changes on remuneration (write out)



62

Debt on remuneration at the end of the reporting period (=(46) + (48) + (49) + (50) – (51) – (52) – (54) – (55) – (56) – (57) – (58) + (59) – (60) + (61)), including:


Х

63

overdue debt


Х

64

taxes payable


Х

Section 3. Information on related payments payable by the borrower

69

Unpaid charges, fines and other payments payable by the borrower at the beginning of the reporting period


Х

70

Charges, fines and other payments stipulated by the terms of the agreement for payment by the borrower, paid by the borrower in the reporting period



71

Charges, fines and other payments stipulated by the terms of the agreement for payment by the borrower, the borrower has been waived from in the reporting period


Х

72

Charges, fines and other payments stipulated by the terms of the agreement for payment by the borrower, written off in the reporting period


Х

73

Fines and other payments, imposed on the borrower by courts and other state institutions, paid in the reporting period



74

Other payments of the borrower (write out)



75

Other transactions of the borrower, other changes (write out)



76

Outstanding charges, fines and other payments payable by the borrower at the end of the reporting period


Х

Section 4. Information on related payments payable to the borrower

79

Outstanding charges, fines, and other payments to be received by the borrower, at the beginning of the reporting period


Х

80

Charges, fines and other payments stipulated by the terms of the agreement to be received by the borrower, paid to the borrower in the reporting period



81

Charges, fines and other payments stipulated by the terms of the agreement to be received by the borrower, waived by the borrower


Х

82

Charges, fines and other payments stipulated by the terms of the agreement to be received by the borrower, written off in the reporting period


Х

83

Fines and other payments imposed on the creditor by courts and other state institutions paid to the borrower in the reporting period



84

Other payments to the borrower (write out)



85

Other transactions in favor of the borrower, other changes (write out)



86

Outstanding charges, fines and other payments to be received by the borrower, at the end of the reporting period


Х

      Note: _____________________________________________________________________

      __________________________________________________________________________

      Head (Chief accountant)

      _______________ _________ _______________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ _______________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data, "Report on
development and servicing of a
financial loan"

Explanation on filling out the form intended for collecting administrative data,
"Report on development and servicing of a financial loan"

Chapter 1. General provisions

      1. This explanation shall determine uniform requirements on filling out the Form intended for collecting administrative data, "Report on development and servicing of a financial loan" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by residents of the Republic of Kazakhstan under currency financial loan agreements with the assigned account number on a quarterly basis.

      4. The head or the chief accountant (for legal entities) and the Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. Column 1 shall reflect the development and servicing of a financial loan in the form of payments and (or) money transfers, delivery of goods (work, services), transfer of assets, other fulfillment of obligations, in column 2 - only in the form of payments and (or) money transfers.

      6. The line with code 10 shall show the net (excluding taxes) weighted average rate of remuneration on the loan in the reporting period (% per annum). The rate of remuneration shall be shown in numerical form, rounded to the nearest hundredths. If the rate of remuneration on the loan is floating, you should use the base rate in the reporting period. If the rate of remuneration is zero, a zero value shall be written.

      If the Form is submitted with zero values, then line with code 10 shall not be filled out.

      7. In sections 1, 2, 3, 4 the sums shall be reflected in thousands of currency units of the currency agreement. If a loan is multi-currency, the sums shall be indicated in thousands of United States dollars. The resulting exchange differences shall be reflected in other changes (lines with codes 14, 31, 44, 61, 75, 85).

      Section 1 shall reflect information on the development and repayment of the main debt, section 2 - information on the calculation and payment of remuneration (if remuneration is provided for in the foreign exchange agreement), in sections 3, 4 - information on other transactions not reflected in sections 1, 2 ( if any): in section 3 - on transactions of the borrower himself, in section 4 - on transactions in favor of the borrower.

      Information on remuneration tax shall be reflected in section 2, for other taxes (if any) - in sections 3, 4.

      Sections 1, 2 shall include the borrower's requirements for the creditor (if any) (part 1) and the borrower's obligations to the creditor (part 2).

      If there are advances (prepayments) made by the borrower to the creditor on the principal debt (remuneration) (part 1), information on the borrower's obligations to the creditor (part 2) shall be filled out after full repayment of the advances.

      8. Debt at the beginning of the reporting period (lines with codes 11, 16, 17, 41, 46, 47, 69, 79) shall be equal to debt at the end of the previous reporting period (lines with codes 15, 33, 34, 45, 62, 63, 76, 86, respectively). Debt shall be indicated including tax debt.

      9. Debt repayment (line with code 22) shall include repayment in the form of money, goods, works (services)).

      Waiver of funds (debt, remuneration, charges, fines and other payments - lines with codes 24, 54, 71, 81) shall mean a partial or full voluntary reduction of an outstanding debt by a borrower based on an agreement between the creditor and the borrower.

      Write-off of funds (debt, remuneration, commissions, fines and other payments - lines with codes 30, 60, 72, 82) shall mean:

      1) write-off of funds (for balance) by a resident unilaterally in case of liquidation (death) of a non-resident;

      2) recognition of funds repaid in the bankruptcy of a resident legal entity (not satisfied due to insufficient property of the resident being liquidated by an undeclared creditor prior to approval of the liquidation balance sheet, not recognized by the liquidation commission as a requirement of the creditor).

      When changing the residence of the borrower (creditor), the obligations between the borrower and the creditor shall be reflected in the report as written off (lines with codes 30, 60, 72, 82).

      Cancellation of an undeveloped part of a loan (line with code 32) shall mean a decrease in a portion of the amount of credit funds not received (undeveloped) by a borrower stipulated by a currency agreement.

      10. Lines with codes 18, 19, 27, 28, 48, 49, 57, 58 shall be filled out when there is a change in participants to the agreement change, including when assigning a new account number instead of the previously assigned according to subparagraph 2) clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan:

      lines with codes 18, 27, 48, 57 - if, as a result of assignment of claims (transfer of debt) or other agreements, the original creditor and the new creditor (the original debtor and the new debtor) are both residents or non-residents at the same time;

      lines with codes 19, 28, 49, 58 - if, as a result of assignment of claims (transfer of debt) or other agreements, the original creditor and the new creditor (the original debtor and the new debtor) are resident (non-resident) and non-resident (resident).

      Lines with codes 29, 59 are filled out when assigning a new account number instead of previously assigned, on the grounds provided for in subclauses 1), 3), 4) and 5) clause 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      11. The line with code 50 shall reflect the remuneration accrued in the reporting period, including tax on this remuneration. The tax actually paid in the reporting period shall be shown on line with code 52 along with the remuneration actually paid in the reporting period. In this case, tax paid in the reporting period may relate to remuneration accrued earlier than the reporting period..

      Column 2 shall reflect the actual payment of remuneration and tax in the form of money.

      In case of paying only tax without interest in the reporting period, tax payment should be reflected in column 1 and in column 2.

      12. Refunds (refunds without execution) shall be reflected in other changes (in lines with codes 31, 61, 74, 84).

      13. Filling out the lines with codes 25, 26, 31, 55, 56, 61, 74, 75, 84, 85 shall require decoding in the note to the Form, including descriptions of the asset and (or) the debt obligation of the borrower.

      14. In the absence of information for the reporting period, Form shall be submitted with zero values.

      15. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline established by clause 24 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 4
to the Rules for monitoring
  currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on participation in the capital of the investment object"

      Reporting period: __________ quarter ____ year

      Form index: ПР-И/Г-4

      Periodicity: quarterly

      Scope of persons submitting information: resident

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assigning the account number

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: On or before 10 (tenth) day of the month, following the reporting period

      Form

      Resident___________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)

      Individual identification number, business identification number

      __________________________________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan _________________

      Thousand United States Dollars (hereinafter referred to as the US)

Line code

Name of indicator

Name, surname, name, patronymic (if any) of investor




А

Б

1

2

Part 1. Investor participation in the capital of the investment object

10

Accumulated value at the beginning of the reporting period




20

Changes (+ increase / decrease) for the reporting period ((21) + (22) + (23) + (24) + (25) + (26) + (27) + (28) + (29) + (30) + (31) + (32) + (33) + (34) + (35))





including at the expense of:




21

receipts (+) / withdrawals (-) of money




22

receipts (+) / withdrawals (-) of equipment, goods and other property




23

receipts (+) / withdrawals (-) of intangible assets




24

increase (+) / decrease (-) of authorized capital due to debt on commercial loans and financial loans




25

transfer of dividends to the authorized capital (payment of dividends by shares) (+)




26

increase (+) / decrease (-) of authorized capital due to retained earnings of previous years, reserve capital or other capital items




27

deposit (+) / withdrawal (-) of real estate




28

deposit (+) / withdrawal (-) of securities of non-resident issuers (including bills of exchange)




29

deposit (+) / withdrawal (-) of securities of resident issuers




30

purchase (+) / sale (-) of shares without obtaining a new account number




31

assignment of a new account number (+) / (-)




32

exchange rate difference (+)/(-)




33

Price change (+)/(-)




34

write-offs upon liquidation of the investment object (-)




35

other (write out),
including:




35а

donation (+)/(-)




35б

transfer of the property right of the investor for an investment object when buying from third parties (+) / selling to third parties (-) an investment object




39

Accumulated value at the end of the reporting period ((10) + (20))




40

Investor's share in the authorized capital at the end of the reporting period, %




41

Dividends declared in the reporting period




50

Dividends paid (received) for the reporting period, including tax paid (payable):
((51)+(52)+(53)), including




51

in the form of money




52

in the form of shares (participatory shares)




53

other (write out)




54

Debt at the end of the reporting period for the payment of income tax on investor income withheld at the source of payment




Information on calculations for the purchase (sale) of shares, capital of the investee

Part 2. Requirements of a resident to a non-resident

60

Debt of a non-resident to a resident at the beginning of the reporting period


61

Increase in debt in the reporting period (advance payment by a resident, transfer of the property right for the investment object to a non-resident with a deferred payment)


62

Debt repayment in the reporting period (transfer of the property right to the resident for the investment object, payment by a non-resident)


63

Other changes in debt in the reporting period (write out)


64

Debt of a non-resident to a resident at the end of the reporting period


Part 3. Obligations of a resident to a non-resident

70

Debt of a resident to a non-resident at the beginning of the reporting period


71

Increase in debt in the reporting period (advance payment by a non-resident, transfer of the property right for the investment object to the resident with a deferred payment)


72

Debt repayment in the reporting period (transfer of the property right to a non-resident for an investment object, payment by a resident)


73

Other changes in debt in the reporting period (write out)


74

Debt of a resident to a non-resident at the end of the reporting period


      Note: _____________________________________________________________________

      __________________________________________________________________________

      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))
Performer _________ ______________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data,
"Report on participation in the
capital of the investment object"

Explanation of filling out the form for collecting administrative data,
" Report on participation in the capital of the investment object "
Chapter 1. General provisions

      1. This explanation shall determine uniform requirements on filling out the form intended for collecting administrative data, "Report on participation in the capital of the investment object" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by residents of the Republic of Kazakhstan on the currency agreements of participation in the capital of the investment object with assigned account number on a quarterly basis.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

      Chapter 2. Filling out the Form

      5. For the purposes of filling out the Form, the following notions shall be used:

      1) investment object means a legal entity, mutual investment fund, shares, participatory interests, shares of which are acquired (acquired), as well as a legal entity, simple partnership, consortium, in the property of which property contributions are made (paid). In the case of transactions with depositary receipts, the investee is the issuer of the security, which is their underlying asset;

      2) investor means an individual or legal entity to whom the right of property is transferred (was transferred) to an investment object.

      6. The Form shall be submitted on transactions of participation in the authorized capital (with shares, participatory shares, equities), in the capital other than the authorized capital.

      It is allowed for a resident to submit one Form for several account numbers received by him from transactions of participation in the capital of one investment object. In this case, the numbers of all account numbers for which Form is submitted are indicated.

      7. If the assigned account numbers were obtained by a resident legal entity for transactions in its capital, then columns 1, 2 and further of Part 1 shall indicate separately surname, name, patronymic (if any) of an individual, name of a legal entity of each non-resident and information on his participation in the capital of a resident.

      If the assigned account numbers are received by the resident together with other residents on transactions of their participation in non-resident capital, then columns 1, 2 and further of Part 1 shall indicate separately surname, name, patronymic (if any) of an individual, name of a legal entity of each resident and information on his participation in the capital of a non-resident.

      If the assigned account numbers are received by the resident under transactions on acquisition of shares from a non-resident (sale to a non-resident), shares in the capital of a third resident person, Part 1 shall not be filled out.

      8. The sums shall be reflected in thousand US dollars.

      Transactions for the reporting period shall be carried at their actual cost. Amounts denominated in other currencies are translated into US dollars using the market currency exchange rate at the transaction date or at the end of the reporting period, respectively. The resulting exchange differences shall be reflected in the lines with codes 32, 63 and 73.

      The balance at the beginning of the reporting period (lines with codes 10, 60 and 70) is equal to the balance at the end of the period previous to the reporting period (lines with codes 39, 64 and 74, respectively), for each column.

      9. The increase in the cost of capital of the investment object for the reporting period is reflected with a (+) symbol, the decrease in the cost of capital with a (-) symbol.

      Line 31 shall be filled out when the National Bank of the Republic of Kazakhstan assigns an account number instead of the previously assigned account number according to clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

      The line with code 35b shall reflect the actual transfer to the investor (investor) of the right to own the investment object in case of purchase of an investment object from third parties (sale to third parties), including by installments.

      Refund of money (refund without execution) shall be reflected in the line with code 35.

      10. The line with code 41 shall reflect dividends declared in the reporting period, including tax withheld at the source of payment from these dividends.

      The lines with codes 51, 52, 53 reflect the dividends actually paid to investors in the reporting period, with the amount of tax withheld at the source of payment and actually paid in the reporting period. Moreover, the tax paid in the reporting period may relate to dividends declared earlier than the reporting period.

      When paying only tax in the reporting period without paying dividends, tax payment should be reflected on the corresponding lines with codes 51, 52, 53.

      Tax arrears are shown on the line with the code 54.

      11. Lines with codes 60, 61, 62, 63, 64, 70, 71, 72, 73, 74 are filled out when the investor buys shares from a third party (sells to a third party), a share of the investment object on an advance payment or with a deferred payment. If a resident has requirements for a non-resident, part 2 is filled out. If a resident has obligations to a non-resident, part 3 is filled out.

      12. Filling in the lines with codes 35, 63, 73 requires detailed explanation in the note to the Form.

      13. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      14. Corrections (changes, additions) to the Form are made within 6 (six) months after the deadline for monitoring currency operations in the Republic of Kazakhstan established by clause 24 of the Rules.

  Annex 5
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan

      Form, intended for collecting administrative data

      "Report on fulfillment of obligations"

      Reporting period: __________ quarter ____ year

      Form index: ПР-Д-5

      Periodicity: quarterly

      Scope of persons submitting information: resident

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the account number

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Resident___________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)
Individual identification number, business identification number

      __________________________________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan __________________

      Section 1. Information about fulfillment of obligations

item
no.

Type of fulfillment of obligation

Payment purpose code

Name of asset

Sender

Beneficiary

Date

Currency

Amount, thousand of currency units

Note

Residency indicator

Name, surname, name, patronymic (if any)

Residency indicator

Name, surname, name, patronymic (if any)

1

2

3

4

5

6

7

8

9

10

11

12





































      Section 2. Information about accumulated value and income

      Thousand USD

Line code

Name of indicator

Total

А

Б

1

10

Accumulated value as of the end of the reporting period, including in the form of:


11

money


12

securities, participatory shares


13

real estate


14

other (write out)


20

Resident’s income in the reporting period


21

Non-resident’s income in the reporting period


      Note: _____________________________________________________________________

      __________________________________________________________________________

      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ _____________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data, "Report on
fulfillment of obligations"

Explanations on filling out the form, intended for collecting administrative data,
"Report on fulfillment of obligations"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form, intended for collecting administrative data, "Report on fulfillment of obligations" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by the residents of the Republic of Kazakhstan under the currency agreements with an account number for transactions of third parties on participation in capital, with securities, derivative financial instruments, property rights to real estate, right to intellectual property, to joint activities, trust management, trust, accounts of branches (representative offices) of the resident with the location beyond the Republic of Kazakhstan on a quarterly basis.

      4. A head или a chief accountant (for legal entities) and the Performer shall sign the Form indicating ] surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. For the purposes of filling out the Form, the following notions shall be used:

      1) program of options for securities of non-resident issuers for employees means a program in which an employee of a resident legal entity acquires the agreed number of securities of non-resident issuers who are investors of this legal entity and (or) investors of investors of this legal entity;

      2) securities of non-resident issuers means financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan and (or) the issuer's country, including depositary receipts, the underlying asset of which is the securities of non-resident issuers.

      6. Section 1 shall reflect information on the performance of obligations under a foreign exchange agreement in the reporting period.

      Column 2 shall reflect the type of fulfillment of obligations under the currency agreement:

      1) in the form of payments and (or) transfers of money;

      2) in the form of delivery of goods (performance of work, provision of services);

      3) in the form of an asset transfer (securities, participatory interests, shares of investment funds, real estate, the right to an intellectual property, other types of assets requiring decryption);

      4) other (requiring detailed explanation).

      If the obligation is fulfilled in the form of money, then column 3 indicates the payment destination code, column 4 is not filled out, and columns 5, 6, 7, 8, 9, 10, 11 indicate sender of money, beneficiary of money, date of payment, currency of payment, amount of payment in thousands of units of payment currency based on a payment document for transfer (receipt) of money.

      Payments and (or) transfers of money are reflected in the Form, including taxes. The form shall reflect the return of money (refund without execution).

      If the obligation is fulfilled in the form of an asset transfer, then the name of the asset is indicated in column 4, column 3 is not filled out, and columns 5, 6, 7, 8, 9, 10, 11 indicate the person transferring the asset, the person accepting the asset, date asset transfer, Currency of the value of the asset, amount of the value of the asset in thousands of units of the currency of the agreement.

      If the fulfillment of the obligation is carried out in the form of work, the provision of services or in any other way, then columns 3, 4 are not filled out, and columns 5, 6, 7, 8, 9, 10, 11 indicate the person performing the obligation, the person taking the obligation , date of fulfillment of the obligation, currency and amount of the value of the obligation performed in thousands of units of the currency of the agreement.

      Columns 3, 5, 7 shall be filled out in accordance with the Rules for the application of codes of economic sectors and payment purpose approved by the resolution of the National Bank of the Republic of Kazakhstan dated August 31, 2016 no. 203 "On approval of the Rules for applying codes of economic sectors and payment purpose", registered in the Register of State Registration of Normative Legal Acts under no. 14365. Column 10 is completed in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2012 "Codes for the designation of currencies and funds".

      When submitting the Form on an account in a foreign bank of a branch (representative office) of a legal entity with a location outside of the Republic of Kazakhstan, the Form shall reflect intra-corporate transfers of money: sent by the legal entity to this branch (representative office) to this account received by the legal entity from this branch (representative) from this account.

      7. Section 2 shall reflect information on accumulated value at the end of the reporting period and income for the reporting period.

      Section 2 shall be filled out in the following cases:

      1) when submitting the Form on an account with a foreign bank, an open branch (representative office) of a legal entity with a location outside of the Republic of Kazakhstan: the balance of the amount of money at the end of the reporting period on this account, the fee accrued to the resident in the reporting period by the foreign bank on this account;

      2) when submitting the Form for operations related to the acquisition of ownership of real estate abroad: the value of real estate at the end of the reporting period, the resident's income from of real estate in the reporting period are reflected;

      3) when transferring money and other property to trust, a trust shall reflect the value of the transferred property at the end of the reporting period, the income of a resident (non-resident) in the reporting period, including property management;

      4) according to the program of options for securities of non-resident issuers concluded by a resident legal entity for its employees, the total value of the securities of non-resident issuers from employees is reflected;

      5) for transactions related to the transfer of money and financial instruments to professional securities market participants carrying out currency transactions on behalf of customers, the accounts for accounting and storage of money owned by customers reflect the value of the transferred property at the end of the reporting period, income of a resident (non-resident) in the reporting period.

      8. In the absence of information for the reporting period, the Form is submitted with zero values.

      9. Corrections (changes, additions) to the Form are made within 6 (six) months after the deadline for submission established by clause 24 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 6
to the Rules for monitoring
currency transactions in the
  Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the movement of money in an account with a foreign bank"

      Reporting period: __________ quarter ____ year

      Form index: ПР-Ф-6

      Periodicity: quarterly

      Scope of persons submitting information: resident legal entity

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the account number

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Resident___________________________________________________________________

      (legal entity name)

      Business identification number _________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan __________________

      Name of a foreign bank, country _______________________________________________

      __________________________________________________________________________

      Currency of the account ______________________________________________________

      thousand currency units of the account

Line code

Name of indicators

Current account

Deposit, deposit opened within the framework of this current account

А

B

1

2

10

The rate at which remuneration is charged on the account in the reporting period (% per annum)




11

Balances at the beginning of the reporting period




20

Total of money received for the period ((21) + (31) + (32))





including:




21

from non-residents ((22) + (23) + (24) + (25) + (26) + (27) + (28) + (29) + (30)):




22

proceeds from the export of goods (works, services)




23

on attracted financial loans




24

from repayment of issued financial loans




25

on participation in the authorized capital (including shares)




26

on transactions with securities (excluding shares) and derivative financial instruments




27

from sale of real estate




28

from joint activities




29

remuneration and dividends




29а

including remuneration on this account




30

other (write out)




31

from residents




32

due to the transfer from other own bank accounts, including currency conversion ((33)+(34)):




33

from bank accounts with the authorized banks




34

from accounts with foreign banks




40

Total of money spent for the period ((41) + (42) + (52) + (53))





including:




41

for maintenance of own branches and representative offices




42

other spending on non-residents ((43)+(44) +(45) + (46) + (47) + (48) + (49) + (50) + (51)):




43

for import of goods (works, services)




44

for repayment of attracted financial loans




45

for issuance of financial loans




46

on participation in the authorized capital (including shares)




47

on transactions with securities (excluding shares) and derivative financial instruments




48

for purchase of real estate




49

for joint activities




50

for payment of remuneration and dividends




51

other (write out)




52

other spending for residents




53

due to the transfer to other own bank accounts, including currency conversion ((54) + (55)):




54

to bank accounts with the authorized banks




55

to accounts with the foreign banks




56

changes due to the exchange rate difference (+)/(-)




60

Balances at the end of the reporting period ((11) + (20) – (40)+ (56))




70

Remuneration accrued in the reporting period by a foreign bank in this bank account




Overdraft Information

80

The rate at which interest is accrued for overdraft in the reporting period (% per annum)


81

Balances at the beginning of the reporting period


82

including balances remuneration for overdraft


83

Provision of overdraft by the bank ((84) + (85) + (86) + (87))



including:


84

for the maintenance of own branches and representative offices


85

other expenses for non-residents


86

other expenses for residents


87

due to the transfer to other own bank accounts, including currency conversion


88

Remuneration accrued in the reporting period by the bank for overdraft


89

Overdraft repayment to a bank


90

Payment of remuneration for overdraft to the bank


91

Other changes for the reporting period on overdraft (write out)


92

Other changes for the reporting period on remuneration (write out)


93

Balances at the end of the reporting period ((81) + (83) + (88) – (89) – (90) + (91) + (92))


94

including balances on remuneration for overdraft ((82) + (88) – (90) + (92))


      Note: ____________________________________________________________________

      _________________________________________________________________________

      Head (Chief accountant)     

      ________________ _________ ______________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ____________________________ telephone _________________

      (signature) (surname, name, patronymic (if any))
"____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data,
"Report on the movement of
money in an account with
a foreign bank"

Explanations on filling out the form intended for collecting administrative data,
"Report on the movement of money in an account with a foreign bank"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form intended for collecting administrative data, "Report on the movement of money in an account with a foreign bank" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 3 of article 16 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by a legal entity - resident of the Republic of Kazakhstan for the account number of the account with a foreign bank on a quarterly basis.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. Column 1 shall reflect information on the current account, deposit, unallocated metal account opened with a foreign bank.

      In cases where a deposit is opened in the framework of the current account, information on such a deposit shall be shown in column 2. In cases where several deposits are opened in the current account, information on such deposits shall be reflected for each deposit separately.

      6. The line with code 10 shows the net (excluding taxes) average interest rate for the current account and deposit (% per annum) in the reporting period, and the line with code 80 shows the overdraft rate. The interest rate shall be shown in numerical form, rounded to the nearest hundredths. If the interest rate is floating, then the base value of the rate in the reporting period shall be used. If the interest rate is zero, then zero value shall be written down.

      If the Form is represented with zero values, then the lines with codes 10, 80 shall not be filled out.

      7. Amounts shall be reflected in thousands of units of the account currency (deposit)).

      For multicurrency accounts (deposits), as well as non-allocated metal accounts, the amounts shall be reflected in thousands of tenge.

      8. In the case of filling out the lines with codes 34, 55, the note should indicate the account number of the account in a foreign bank from which (to) the money is transferred.

      9. Information on overdraft shall be filled out when a foreign bank provides an overdraft to a resident legal entity on this account in accordance with the conditions for opening an account in the absence of an assigned account number for such an overdraft.

      An overdraft is understood as a foreign bank lending to a customer’s account to pay them settlement documents in the event of insufficient or absent money in the customer’s account. In case of an overdraft, the bank writes off all the money available on the customer’s account and at the same time provides the customer with a financial loan for part of the payment uncovered by money in the customer’s account.

      The resulting exchange differences shall be reflected in other changes (lines with codes 91, 92).

      10. The balance at the beginning of the reporting period (lines with code 11, 81, 82) is equal to the balance at the end of the previous reporting period (lines with code 60, 93, 94, respectively).

      11. The line with code 70 shall reflect the remuneration accrued in the reporting period, excluding taxes on this remuneration.

      12. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      13. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by clause 24 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 7
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the conditions for attracting financial loans from non-residents

by an authorized bank"

      Reporting period: __________ month ____ year

      Form index: ПР-7

      Periodicity: monthly

      Scope of persons submitting information: the authorized bank

      To be submitted to the Central Office of the National Bank of the Republic of Kazakhstan

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Name of the authorized bank __________________________________

item no.

Name of indicator

Information about financial loan 1

Information about financial loan 2

Information about financial loan …

А

Б

1

2

1

Currency Agreement (name, number, date, goal and purpose)




2

Document (s) in addition to the currency agreement (if any) (name number, date, note)




3

Non-resident participant (non-resident participants) of the currency agreement (name, country, status in a currency transaction)




4

Sequence number (number of certificate of notification (if any)) of this of the currency agreement




5

Amount of the currency agreement (in the currency of the currency agreement)




6

Currency of the agreement




7

Framework agreement (if any) (name, number, date)




8

The relation of a non-resident to an authorized bank




9

Rate of remuneration (interest) for using a loan (in case of a fixed interest rate,% per annum is indicated, in case of a floating rate of remuneration, its calculation base and margin rate are indicated)




10

The rate of overdue payments on principal (per each day of delay, other (write out))




11

Related payments (commission for organization, for management, for obligations, other (write out), as a percentage of the loan amount, principal, other (write out))




12

Brief description of the transaction (instructions on payment, cash flow chart, other (write out))




13

Information about the agent (operator, organizer) of the loan (if any) (name, business identification number (hereinafter - BIN) of resident, non-resident)




14

Special conditions (Borrower’s right for renewal, for early repayment, Creditor’s right to demand early repayment of debt, other (write out))




15

Details of contracts funded under this of the currency agreement (if any):




15.1

Information about the applicant applying for funding (name, BIN of the resident, non-resident country)




15.2

information about the funded contract (funded contracts) (name, number, date, amount in currency of the currency agreement, currency, contract account number, transaction passport number (if any))




15.3

information about the beneficiary party to the contract (name, BIN of the resident, non-resident country)




15.4

form of financing of the authorized bank by the creditor (receipt of funds to the account of the authorized bank, payment by the creditor to beneficiary, other (write out))




16

Schedule of receipt of funds and debt repayment (thousand units of the currency of the agreement)




17

Note




      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ______________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for
collecting administrative data,
"Report on the conditions for attracting financial loans from non-residents by an authorized bank"

Explanations on filling out the form intended for collecting administrative data,
"Report on the conditions for attracting financial loans from non-residents
by an authorized bank"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form intended for collecting administrative data, "Report on the conditions for attracting financial loans from non-residents by an authorized bank" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 1 of article 15 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted monthly by authorized banks of the Republic of Kazakhstan on financial loans attracted by them from non-residents in the reporting period, and on financial loans previously raised by them from non-residents, for which the information specified in the subparagraphs 1), 2), 3), 4) clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan has changed.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. The Form shall be prepared by the authorized bank for each financial loan as a whole according to the system of the authorized bank.

      6. The Form shall reflect information on financial loans attracted by an authorized bank from non-residents for a period of more than 180 (one hundred eighty) days if the amount of debt of an authorized bank under the the currency agreement exceeds or will exceed 500,000 (five hundred thousand) US dollars in equivalent:

      1) on the conditions for attracting such financial loans in the reporting period;

      2) on changes in the reporting period of the information specified in subparagraphs 1), 2), 3), 4) clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, on such financial loans raised earlier.

      Line with code 6 shall be filled out according to the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 07 ISO 4217-2012 "Codes for denominations of currencies and funds".

      The line with code 7 shall reflect the framework agreement (general agreement, credit line and others) that defines the framework conditions for lending to individual transactions, including of the currency agreement, indicated in the line with code 1.

      7. The line with code 8 shall reflect the relation of the non-resident creditor to the authorized bank:

      1) direct non-resident ownership of 10 (ten) percent and more voting shares of an authorized bank;

      2) indirect non-resident ownership of 10 (ten) percent and more voting shares of an authorized bank;

      3) direct ownership by a resident of 10 (ten) percent and more voting shares of an authorized bank;

      4) indirect resident ownership of 10 (ten) percent and more voting shares of an authorized bank;

      5) the authorized bank and non-resident do not have any control or influence on each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent of the voting shares of an authorized bank;

      6) cases not specified in subparagraphs 1), 2), 3), 4) and 5) of this clause of the Form.

      8. The line with code 16 shall reflect information about the receipt of funds by an authorized bank and its repayment of debts under a currency agreement: the actual or estimated (in the future) date of receipt of funds (in the form of money, goods (work, services), other) or the date of repayment of the main debt and payment of remuneration, amount of receipts (payments), in thousands of units of the currency of the agreement. If the amount of the agreement is not provided for by the currency agreement, information shall be shown only on the actual receipt of funds. In the case of a floating rate of remuneration, the estimated amount of interest payment shall be calculated based on the value of the base rate at the end of the reporting period, unless otherwise specified by the currency agreement.

      9. If the amount in the currency agreement consists of several amounts in different currencies, then for each amount and currency of the agreement, separate columns of the Form shall be filled out.

      10. The sequence number shall be assigned by the National Bank of the Republic of Kazakhstan to reflect information on the actual performance of obligations for each financial loan in the Form on the development and servicing of financial loans attracted by an authorized bank from non-residents for which there are outstanding obligations at the beginning and (or) end of the reporting period in the form according to Annex 8 to the Rules for monitoring currency transactions in the Republic of Kazakhstan.

      The sequence number shall not be assigned to the framework agreement establishing the principles of cooperation, but not defining certain essential conditions for financing of an authorized bank by a non-resident.

      11. In the absence of information for the reporting period, the Form shall not be submitted.

      12. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by clause 32 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 8
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the development and servicing of financial loans attracted by an authorized
bank from non-residents for which there are outstanding obligations at the
beginning and (or) end of the reporting period"

      Reporting period: __________ quarter ____ year

      Form index: 11-ОБ

      Periodicity: quarterly

      Scope of persons submitting information: the authorized bank

      To be submitted to the Central Office of the National Bank of the Republic of Kazakhstan

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Name of the authorized bank __________________________________

      Table 1. The development of and servicing of financial loans, of which the National Bank of the Republic of Kazakhstan presented a report according to article 32 of the Rules for monitoring currency transactions in the Republic of Kazakhstan

Sequence number

Creditor’s name

Name of the currency of the loan

А

B

C




      Table cont.

Principal

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Increase

Decrease

Total

whereof due to

Total

whereof due to reorganization

Amount, thousand units of the currency of the agreement

Balance account number

reorganization

capitalized remuneration

1

2

3

4

5

6

7

8









      Table cont.

Remuneration

Loan status

Note

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Accrued

Paid

Amount, thousand units of currency of the agreement

Balance account number

9

10

11

12

13

14

15








      Table 2. Development and servicing of other financial loans

Sequence number

Sequence number from the report for the previous period

Name of the creditor

Name of the currency of the agreement

Loan amount






А

B

С

D

E











      Table cont.

Number of loan agreement (contract)

Period of validity

Name of the country of the creditor

Development date

Maturity Date

F

G

H

I





      Table cont.

Principal

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Increase

Decrease

Amount, thousand units of the currency of the agreement

Balance account number

Total

whereof due to

Total

whereof due to reorganization

reorganization

reorganization

1

2

3

4

5

6

7

8









      Table cont.

      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))
Performer _________ ______________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for
collecting administrative data,
"Report on the development and
servicing of financial loans
attracted by an authorized bank
from non-residents for which there
  are outstanding obligations at the
beginning and (or) end of the
reporting period"

Explanations on filling out the form intended for collecting administrative data,
"Report on the development and servicing of financial loans attracted by an authorized bank
from non-residents for which there are outstanding obligations
at the beginning and (or) end of the reporting period"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the Form intended for collecting administrative data, "Report on the development and servicing of financial loans attracted by an authorized bank from non-residents for which there are outstanding obligations at the beginning and (or) end of the reporting period" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 1 of article 15 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by the authorized bank on financial loans, attracted by it from non-residents on a quarterly basis.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. The Form shall reflect information separately for each financial loan for which there are unliquidated obligations at the beginning and (or) end of the reporting period to non-residents as a whole through the system of an authorized bank.

      6. Table 1 shows the information on the development, repayment and servicing of financial loans, about which the authorized bank submitted a report on the conditions for attracting authorized loans from non-residents by the authorized bank in the form established by Annex 7 to the Rules for monitoring currency transactions in the Republic of Kazakhstan.

      7. Table 2 shows information on the development, repayment and servicing of other financial loans.

      8. Amounts shall be shown in thousands of contract currency units.

      9. In Table 1:

      column A shall reflect the sequence number assigned by the National Bank of the Republic of Kazakhstan to a financial loan in the report on the conditions for an authorized bank to attract financial loans from non-residents in the form according to Annex 7 to the Rules for monitoring currency transactions in the Republic of Kazakhstan or certificate number on a notification issued to an authorized bank prior to the entry into force of the Rules for monitoring currency transactions in the Republic of Kazakhstan on a financial loan from a non-resident;

      column 14 shall reflect the status of the loan agreement at the end of the reporting period from the list: “current”, “full fulfillment of obligations by the parties”. A loan agreement shall be deemed effective until the parties have fulfilled their obligations, including interest or late payments..

      10. Table 2 in column B indicates the serial number of the financial loan from the Form submitted for the previous period.

      11. In Tables 1 and 2:

      column 1 shall reflect the principal debt outstanding at the beginning of the reporting period, including overdue;

      column 2 shall reflect the increase in the reporting period of the main debt due to the receipt of credit funds, debt reorganization and interest capitalization;

      column 3 shall reflect the increase in debt due to reorganization upon assignment of a claim (transfer of debt);

      column 4 shall reflect the capitalization of interest (assignment of interest to the main debt);

      column 5 shall reflect the decrease for the reporting period of the main debt, including overdue, due to repayment and reorganization;

      column 6 shall reflect the decrease in debt due to reorganization. The main types of reorganization are early repayment, forgiveness, assignment of claims (debt transfer), exchange of debt for equity instruments (of the borrower and (or) third parties), real estate and other assets of the borrower, debt securities of the borrower, delivery of goods and other debt obligations the borrower;

      columns 7, 8 shall reflect the principal debt outstanding at the end of the reporting period, including overdue debt, and the number of the balance account on which the balance of the debt is taken into account;

      column 9 shall reflect the interest arrears, including overdue, at the beginning of the reporting period;

      column 10 shall reflect the accrued remunerations in the reporting period;

      column 11 shall reflect the reduction in the reporting period of remuneration, including overdue, due to payment, reorganization and capitalization of remuneration;

      columns 12, 13 shall reflect the debt at the end of the reporting period for remuneration, including overdue, and the number of the balance account on which this debt is recorded.

Remuneration

Loan status

Note

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Accrued

Paid

Amount, thousand units of currency of the agreement

Balance account number

9

10

11

12

13

14

15








      12. Column 15 of Table 1 and Table 2 shall reflect (if any) the type of collateral and amount of collateral in thousands of currency units with currency. If there are several types of collateral, all types of collateral and the total market value of the collateral in thousand tenge are indicated.

      Column C of Table 1 and column D of Table 2 shall be filled out according to the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 07 ISO 4217-2012 "Codes for denomination of currencies and funds".

      Column I of Table 2 shall be filled out in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 06 ISO 3166-1-2016 " Codes for representing the names of countries and units of their administrative divisions. Part 1. Country Codes".

      13. Arithmetic-logical control in the Tables 1 and 2:

      column 1 = column 7 of the Form submitted for the previous quarter;

      column 2 >= column 3 + column 4;

      column 5 >= column 6;

      column 7 = column 1 + column 2 - column 5;

      column 9 = column 12 of the Form submitted for the previous quarter;

      column 12 = column 9 + column 10 - column 11.

      14. In the absence of information for the reporting period, the Form shall not be submitted.

      15. Corrections (changes, additions) to the Form are made within 6 (six) months after the deadline for submission established by clause 33 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 9
to the Rules for monitoring currency transactions in the Republic of Kazakhstan
Form, intended for collecting
administrative data

      "Report of currency transactions"

      Reporting period: _______ month ____ year

      Form index: ПР-9

      Periodicity: monthly

      Scope of persons submitting information: the authorized bank

      To be submitted to the Central Office of the National Bank of the Republic of Kazakhstan

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Date of submission: until the 18th (eighteenth) day (inclusive) of the month following the reporting period

      Form

      Business identification number (hereinafter referred to as the BIN) of the authorized bank

      __________________________________________________________________

      Name of the authorized bank __________________________________

1. Details of the currency agreement

Number of the currency agreement

Date of the currency agreement

Account number of the currency agreement

1.1

1.2

1.3




      Table cont.

2. Sender of money under a payment document

Name or surname, name, (if any)

BIN, Individual identification number (hereinafter referred to as the IIN)

Country code

Indicator of residency

Economy sector code

2.1

2.2

2.3

2.4

2.5






      Table cont.

3. Beneficiary a payment document

Name or surname, name, patronymic (if any)

BIN, IIN

Country code

Indicator of residency

Economy sector code

3.1

3.2

3.3

3.4

3.5






      Table cont.

4. Information about the currency transaction

Date

Currensy transaction code

Payment purpose code (PPC)

Amount in thousands of currency units

Currency payment code

Payment indicator

Indicator of internal transfer of money

Indicator of transaction, associated with cash withdrawal

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8









      Table cont.

5. Information about the organization (bank) of the counterparty in currency transaction

Identification code of organization (bank) (BIC)

Name

Country code

5.1

5.2

5.3




      Table cont.

6. Sender of money under a currency agreement

Name or surname, name, patronymic (if any)

BIN, IIN

Country code

Indicator of residency

Economy sector code

6.1

6.2

6.3

6.4

6.5






      Table cont.

7. Beneficiary of money under a currency agreement

Name or surname, name, patronymic (if any)

BIN, IIN

Country code

Indicator of residency

Economy sector code

7.1

7.2

7.3

7.4

7.5






      Table cont.

8. Note


      Head (Chief accountant)

      ________________ _________ _______________________________________________

      (position) (signature) (surname, name, patronymic (if any))
Performer _________ _____________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for
collecting administrative data,
"Report of currency transactions"

Explanations on filling out the form intended for collecting administrative data,
"Report of currency transactions"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form intended for collecting administrative data, "Report of currency transactions" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14, clause 3 of article 15, clause 3 of article 16 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control" (hereinafter referred to as the Law on currency regulation and currency control).

      3. The Form shall be submitted by the authorized bank on a monthly basis and includes information on currency transactions conducted by it, including on behalf of customers.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. The Form shall reflect the information on financial loans attracted by an authorized bank from non-residents for a period of more than 180 (one hundred eighty) days if the amount of debt of an authorized bank under the currency agreement exceeds or exceeds 500,000 (five hundred thousand) US dollars in equivalent.

      6. The Form shall reflect information on financial loans attracted by an authorized bank from non-residents for a period of more than 180 (one hundred eighty) days if the amount of debt of an authorized bank under the currency agreement exceeds or will exceed 500,000 (five hundred thousand) US dollars in equivalent.

      7. Currency transactions shall be reflected in the Form:

      on payments and (or) transfers of money on behalf of customers (including those made using payment cards) - as of the date of crediting of money to the customer’s bank account with an authorized bank (debiting money from the customer’s bank account with an authorized bank);

      on own payments and (or) transfers of money of an authorized bank - on the date of crediting of money to the correspondent account of an authorized bank (debiting of money from the correspondent account of an authorized bank);

      for other currency transactions- on the date of the transaction.

      Information on payments and (or) transfers of money on currency transactions made using payment cards is corrected by an authorized bank as information on such payments and (or) transfers of money is received from a resident or non-resident.

      8. Parts 1, 6 and 7 of the Form shall be completed in case of currency transactions based on of the currency agreement.

      When an authorized bank sells foreign currency for the national currency, in part 1 of the Form, the details of the currency agreement shall be indicated, in fulfillment of the obligations under which the foreign currency is purchased, parts 6 and 7 of the Form shall not be filled out. When an authorized bank purchases foreign currency for the national currency, parts 1, 6 and 7 of the Form shall not be completed.

      9. In part 1 of the Form, the details of the currency agreement shall be indicated. Column 1.3 is filled in if an account number shall be assigned to the currency agreement.

      10. Parts 2 and 3 of the Form shall indicate the sender information of money and beneficiary in accordance with the payment document.

      Columns 2.3, 3.3 shall indicate the two-letter code of the country of registration (for a legal entity, branch (representative) of a legal entity) or the country of permanent residence (for of an individual based on nationality or right, provided for in accordance with the legislation of the Republic of Kazakhstan or foreign state) sender of money, beneficiary in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 06 ISO 3166-1-2016 " Codes for representing the names of countries and units of their administrative divisions. Part 1. Country Codes".

      Columns 2.4, 2.5, 3.4, 3.5 shall be completed in accordance with Rules for applying codes of sectors of the economy and purpose of payments approved by the decree of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 no. 203 "On approval of the Rules for applying codes of sectors of the economy and purpose of payments", registered with the Register of State Registration of Normative Legal Acts under no. 14365, (hereinafter referred to as the Rules for applying codes of sectors of the economy and purpose of payments).

      When depositing (withdrawing) cash from a bank account in parts 2 and 3, information about the account holder shall be filled out, with the exception of cases when a third party has deposited cash into a bank account of an individual. When depositing cash by a third party into a bank account of an individual in part 2, information about the person who makes the money shall be filled out in part 3 - about the account holder.

      When an authorized bank sells foreign currency, checks, bills, other payment documents or other currency values, part 2 of the Form reflects information about the authorized bank, and part 3 of the Form reflects information on the client-buyer. When an authorized bank purchases foreign currency, checks, bills, other payment documents or other currency values, part 2 of the Form shall reflect the information about the customer-seller, and part 3 of the Form shall reflect the information about the authorized bank.

      11. In part 4 of the Form, information about the currency transaction shall be indicated.

      Column 4.2 shall be completed in accordance with Annex 2 to the Rules for currency transactions in the Republic of Kazakhstan approved by the National Bank of the Republic of Kazakhstan in accordance with subclause 1) clause 4 of article 5 of the Law on currency regulation and currency control.

      Column 4.3 shall be completed in accordance with the Rules for applying codes of sectors of economy and purpose of payments.

      Column 4.5 shall indicate a three-digit letter currency code in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 07 ISO 4217-2012 "Codes for denomination of currencies and funds".

      In column 4.6, for payments sent or money transfer, operations on cash withdrawal of foreign currency or sale by an authorized bank of foreign currency, checks, bills, other payment documents or other currency values, “02” - for incoming payments or transfers of money, operations on crediting cash in foreign currency or buying authorized currency by a bank of foreign currency, checks, bills, other payment documents or other currency values - “01” shall be indicated.

      Column 4.7 shall indicate “1” if payment and (or) the transfer of money is made between a legal entity and its structural divisions or between structural divisions of one legal entity, in other cases “0” shall be indicated.

      Column 4.8 shall be completed in accordance with clause 2 of article 21 of the Law on currency regulation and currency control as follows:

      "1" – A financial loan stipulating the provision by a non-resident of money to a resident (with the exception of an authorized bank) if the terms of the corresponding of the currency agreement do not provide for the transfer of money to be received from a non-resident to the bank accounts of the resident in authorized banks;

      "2" – a financial loan stipulating occurrence for a resident (with the exception of an authorized bank) of claims to a non-resident on return of money if the terms of the currency agreement do not provide for the transfer of money to be received from a non-resident to the bank accounts of the resident in authorized banks;

      "3" – financial loan, stipulating the provision by a resident of money to a non-resident who is not an affiliate, for a period of more than 720 (seven hundred twenty) days without payment of interest for using the subject of a financial loan;

      "4" – export transactions, if the conditions of the corresponding of the currency agreement stipulate that the term for fulfillment of obligations to pay for export by a non-resident exceeds 720 (seven hundred twenty) days from the date of fulfillment of obligations by a resident;

      "5" – operations to pay for imports, if the terms of the currency agreement stipulate that the deadline for fulfillment of the obligation to return of money (advance payment or full prepayment) by a non-resident in the event of non-fulfillment by a non-resident of his import obligations is more than 720 (seven hundred twenty) days from the date of fulfillment of obligations by the resident;

      "0" – in other cases.

      On the basis of indicator “5”, the term of fulfillment of obligations shall be understood as the term of fulfillment of obligations by a non-resident for the return of money (advance payment or full prepayment) in case of non-delivery of goods (failure to provide services, failure to perform work). If the terms of the currency agreement do not provide for a separate period for the return of money in case of non-delivery of goods (failure to provide a service, failure to perform work), then the term for fulfillment of obligations is understood as the delivery time for the goods (provision of the service, performance of work).

      12. In part 5 of the Form, information shall be provided about the organization (bank) of the counterparty in the currency transaction - the organization (bank) of the sender of money for received payments and (or) transfers of money, the organization (bank) of the beneficiary for the payments sent and (or) transfers of money. For intra-bank foreign exchange transactions, information shall be provided on the reporting authorized bank. If the documents based on which the payment is made and (or) the transfer of money is absent, information about the organization (bank) of the sender of money part 5 shall not be filled out.

      Column 5.3 shall indicate a two-letter country code of the organization (bank) of the sender of money or beneficiary in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 06 ISO 3166-1-2016 “Codes for representing the names of countries and units of their administrative-territorial units. Part 1. Country codes. " For intra-bank currency transactions, the code “KZ” shall be indicated.

      13. Parts 6 and 7 of the Form shall provide information about the sender of money or the recipient of money under a foreign exchange agreement. If the sender (recipient) of money under the currency agreement coincides with the sender of money (beneficiary) a payment document, then in part 6 (7) the information shall be filled out similarly to part 2 (3) of the Form.

      In columns 6.3. and 7.3 a two-letter code of the country of registration (for a legal entity, branch (representative) of a legal entity) or the country of permanent residence (for of an individual based on nationality or right, provided for in accordance with the legislation of the Republic of Kazakhstan or foreign state) of the sender or recipient of money under a currency agreement in accordance with the national classifier of the Republic of Kazakhstan NK RK 06 ISO 3166-1-2016 “Codes for the representation of the names of countries and units of their administrative-territorial units. Part 1. "Country Codes" shall be indicated.

      Columns 6.4, 6.5, 7.4, 7.5 shall be filled out in accordance with the Rules for applying codes of economic sectors and payment purpose.

      14. Part 8 of the Form shall indicate additional information that is not included in parts 1, 2, 3, 4, 5, 6 and 7 of the Form: information about the investee, issuer of securities, country of real estate, special payment conditions, date of crediting of money to the account of storage of instructions of the sender according to the currency legislation.

      15. The lack of clarifying information in part 8 of the Form shall not be a violation. Inclusion in the Form of foreign exchange transactions for an amount less than the established threshold value shall not be a violation.

      16. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      17. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by clause 34 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

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On approval of the Rules for monitoring currency transactions in the Republic of Kazakhstan (changes for 10 апреля 2019) V1900018544

Decree of the Managing Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 no. 64. Registered with the Ministry of Justice of the Republic of Kazakhstan on April 18, 2019 no. 18544.

      Unofficial translation

      In accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", dated March 19, 2010 "On state statistics" and dated July 2, 2018 "On currency regulation and currency control", the Managing Board of the National Bank of the Republic of Kazakhstan HEREBY DECREES:

      1. To approve the attached Rules for monitoring currency transactions in the Republic of Kazakhstan.

      2. The Department of Payment Balance and Currency Regulation (Kuandykov А.А.), in accordance with the procedure established by the law of the Republic of Kazakhstan, shall ensure:

      1) jointly with the Legal Department (Sarsenova N.V.), state registration of the present decree with the Ministry of Justice of the Republic of Kazakhstan;

      2) within ten calendar days from the date of state registration of this decree, the direction hereof in Kazakh and Russian languages to the Republican State Enterprise on the Right of Economic Management “Republican Center of Legal Information” for official publication and inclusion to the Reference Control Bank of the Regulatory Legal Acts of the Republic of Kazakhstan;

      3) placing this decree 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 decree submission of information about execution of activities, stipulated by subclauses 2), 3) of this clause and clause 3 of this decree to the Legal Department.

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

      4. Control over execution of this decree shall be entrusted to the deputy Chairman of the National Bank of the Republic of Kazakhstan Smolyakov О.А.

      5. This decree shall be subject to official publication and shall enter into force from July 1, 2019.

      Chairman
of the National Bank
Ye. Dossayev

      "APPROVED"

      Ministry of Finance

      of the Republic of Kazakhstan

      "APPROVED"

      Ministry of Foreign Affairs

      of the Republic of Kazakhstan

      "APPROVED"

      Statistics Committee

      of the Ministry of National Economy

      of the Republic of Kazakhstan

  Approved
by the decree of the Managing
Board of the National Bank
of the Republic of Kazakhstan
dated April 10, 2019 no. 64

Rules for monitoring currency transactions in the Republic of Kazakhstan

Chapter 1. General provisions

      1. The Rules for monitoring currency transactions in the Republic of Kazakhstan (hereinafter referred to as the Rules) have been developed in accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", dated March 19, 2010 On state statistics" and dated July 2, 2018 "On currency regulation and currency control" (hereinafter referred to as the Law on currency regulation and currency control) and shall determine the procedure for monitoring currency transactions in the Republic of Kazakhstan.

      2. Concepts and definitions, used in the Rules, shall apply in meanings, specified in the Law of the Republic of Kazakhstan dated January 7, 2003 "On Electronic Document and Electronic Digital Signature" and in the Law on currency regulation and currency control.

      For the purposes of the Rules, the following concepts shall also be used:

      1) Securities of non-resident issuers - financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan and (or) the issuer's country, including depositary receipts, the underlying asset of which is the securities of non-resident issuers;

      2) register of account numbers - a list of valid account numbers assigned by the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) to currency agreements, on the basis of and (or) pursuant to which capital movements are carried out (hereinafter referred to as the currency agreements on capital flows), and accounts in foreign banks, as well as valid numbers of registration certificates, notification certificates;

      3) investment object – a legal entity, mutual investment fund, shares, participatory shares, the participation units of which are acquired (have been acquired), as well as a legal entity, ordinary partnership, consortium, in whose property asset contributions are paid (contributed). In case of transactions with depositary receipts, the investee shall be the issuer of the security, which is their underlying asset;

      4) investor – an individual or a legal entity, to whom the right of property to an investment object is transferred (has been transferred);

      5) program of options for securities of non-resident issuers for employees - a program in which an employee of a resident legal entity acquires the agreed amount of securities of non-resident issuers, who are investors of this legal entity and (or) investors of the investors of this legal entity;

      6) own transactions – the transactions of a resident, who is a party to a currency agreement, being performed on its own behalf;

      7) securities of resident issuers - financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan, including depositary receipts, the underlying asset of which is securities of resident issuers;

      8) registration certificate - a document issued by the National Bank upon registration of a foreign exchange agreement before the entry into force of the Rules and which has not expired;

      9) certificate of notification - a document issued by the National Bank for a foreign exchange agreement or an account with a foreign bank before the entry into force of the Rules and has not expired.

      3. Assignment of an account number shall be carried out without any obligation on the part of the National Bank for the relevant capital flows transaction, account in a foreign bank. The presence of an account number shall not be a basis for exemption from liability for violation of the requirements of regulatory legal acts of the Republic of Kazakhstan.

      4. Authorized banks shall submit to the National Bank the information required in accordance with the Rules (documents, information, reports) electronically by using the transport system of guaranteed delivery of information with cryptographic means of protection that ensure the confidentiality and authenticity of the transmitted data, or by using information systems in accordance with the procedure of verification with an electronic digital signature.

      Individuals and legal entities, who are the residents (with the exception of authorized banks) shall submit to the National Bank the information required in accordance with the Rules (documents, information, reports), on paper or electronically through the use of information systems in compliance with the procedures for verifying by digital signature.

      When submitting one report in different ways, the reporting date shall be considered the earliest of the dates.

      5. A document, confirming the occurrence of circumstances, stipulated in subclause 9) of part one of clause 16 and subclause 4) of part one of clause 23 of the Rules, shall be a court decision or a document of an authorized state body of a foreign state on the registration of death, declaration of death, recognition of a legally incompetent or limited legal capacity of a non-resident individual, liquidation of a non-resident legal entity. If these documents are drawn up in a foreign language, then a translation into Kazakh or Russian shall also be submitted.

      6. If the deadline for the submission of information, a report or document established by the Rules, as well as accounting registration expires on a non-working day, then the next business day shall be considered to be the expiration date for the submission of information, a report or document, as well as accounting registration. The date of submission of information, report or document on paper shall be considered the date of receipt of information, report or document by the addressee upon presentation on purpose or the date of departure on the postal stamp.

      7. Unless otherwise provided by the Rules, provisions of the Rules established in relation to legal entities (with the exception of authorized banks) shall apply to their branches and representative offices.

      8. The register of account numbers shall be posted on the official Internet resource of the National Bank.

Chapter 2. Procedure of monitoring of currency transactions
Paragraph 1. Obtaining by residents of account numbers for currency
agreements on the capital flows

      9. The accounting registration shall apply to the currency agreement on capital flows, under which the following is stipulated:

      1) he receipt of property (money) in the Republic of Kazakhstan and (or) the emergence of obligations by a resident to return property (money) to a non-resident in an amount exceeding 500,000 (five hundred thousand) US dollars (hereinafter referred to as the USA) in equivalent;

      2) transfer of property (money transfer) from the Republic of Kazakhstan and (or) the resident has a requirements to return property (money) by a non-resident in an amount exceeding 500,000 (five hundred thousand) US dollars in equivalent.

      10. If the currency agreement on capital flows at the date of its signing (in the absence thereof - at the date of entry into force) does not indicate the amount of the agreement, then the currency agreement on capital flows shall be considered as an agreement that is subject to registration.

      For the purpose of determining the distribution of accounting registration on the currency agreement on capital flows, in which the amount of the agreement shall be expressed in a different currency than the US dollar, and there is no indication of the exchange rate to the US dollar, the equivalent of the amount of the agreement in US dollars shall be calculated using the market exchange rate as on the date of signing the agreement (in the absence thereof - on the date of entry into force of the agreement).

      In case of amendments and (or) additions to the currency agreement on capital flows, increasing its amount, increasing the amount of currency transactions by concluding a novation agreement, the equivalent in US dollars of increasing the amount of the currency agreement shall be carried out using the market exchange rate for the date of signing the additional agreement, novation agreement (in case of its absence - on the date of entry into force of an additional agreement, novation agreement).

      Under a currency agreement on capital flows, the amount of which does not exceed the threshold value specified in clause 9 of the Rules, in the event of an actual increase in the amount of the agreement without making corresponding amendments to the agreement, the equivalent in US dollars of the amount of obligations actually fulfilled under the agreement shall be calculated using the market exchange rate as of the date of the relevant transactions.

      11. A resident-participant of a currency agreement on capital flows shall apply for assignment of an account number to a currency agreement on capital flows at the territorial branch of the National Bank located at the place of its permanent residence (for an individual) or location (for a legal entity).

      12. A resident-participant of a currency agreement on capital flows shall apply for the assignment of an account number to a currency agreement on capital flows before the fulfillment of obligations under such currency agreement by any of its parties. If the non-resident party is the first to fulfill obligations under the agreement, and this performance is related to the transfer of property (receipt of money) in favor of the resident, then the resident participant of the currency agreement on capital flows shall apply for the assignment of an account number to such currency agreement before receiving the property (money) at its disposal.

      A resident who has accepted the right of claim against a non-resident or has accepted a debt to a non-resident as a result of assignment of a demand or transfer of a debt, gratuitous transfer, inheritance, by a court decision, shall apply for assignment of an account number to the currency agreement on capital flows not later than 60 (sixty) calendar days from the day of occurrence of such a demand (debt), but before the commencement of the fulfillment of obligations on the arising demand (debt) of any of its parties.

      A resident (with the exception of resident individuals) who is transferred the right of property to real estate abroad, a share in the capital of a non-resident legal entity as a result of acquisition by the resident, gratuitous transfer, inheritance, by a court decision, shall apply for the assignment of an account number to the currency agreement under capital movement not later than 60 (sixty) calendar days from the date of transfer of the right of property, but prior to the alienation of such right of property.

      13. To obtain an account number for the currency agreement on capital flows, the resident-participant of such currency agreement shall submit to the National Bank:

      1) an application for assignment of an account number to the currency agreement, based on and (or) pursuant to which the capital flows transactions are carried out, in the form according to Annex 1 to the Rules;

      2) for individuals – a copy of an identity document, containing an individual identification number, or a document, verifying the right of permanent residence in the Republic of Kazakhstan (for foreigners or stateless persons);

      3) copies of the currency agreement on capital flows and amendments and (or) additions to it, regarding obligations under the currency agreement on capital flows, stitched and certified by a signature of an individual or a representative of the legal entity. If the currency agreement on capital flows has been concluded in a foreign language then the translation thereof into Kazakh or Russian language shall be submitted.

      In case of execution of obligations under the currency agreement on capital flows before the application for assignment of an account number to such currency agreement a resident-participant provides to the territorial branch of the National Bank copies of documents, certifying the origin, execution and termination of obligations.

      When submitting documents electronically, an electronic copy of the currency agreement on capital flows shall be submitted.

      To obtain a new account number in cases, stipulated by 15 of the Rules, documents, indicated in parts one and two of this clause of the Rules, shall not be repeatedly provided, if they have not been changed from the time of the last submission to the National Bank.

      14. An account number to the currency agreement on capital flows shall be assigned by the territorial branch of the National Bank within 5 (five) working days from the date of submission by the resident of documents and information in full, stipulated by clause 13 of the Rules and shall be included into the register of account numbers.

      The account number, the date of its assignment shall be indicated on the first sheet of the original or a copy of the currency agreement on capital flows certified by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

      One copy of the currency agreement on capital flows labeled with a mark on assignment of an account number shall remain with the territorial branch of the National Bank.

      The Territorial branch of the National Bank shall classify the capital flows transaction, and shall notify the resident-participant of the currency agreement on capital flows, who is assigned the account number, about the need to provide a report in accordance with clauses 24 and 25 of the Rules.

      15. Obtaining a new account number for of the currency agreement on capital flows to which an account number is assigned shall be required when changing the following information:

      1) currency of the currency agreement on capital flows;

      2) participants of the currency agreement on capital flows, if the change entails a change in the requirements or obligations of the resident-participant of the currency agreement on capital flows;

      3) subject matter of the agreement, if the change entails the reclassification of the capital flows transaction and (or) change of the report form;

      4) identification data of the non-resident-participants of the currency agreement (surname, name, patronymic (if any), the country of permanent residence, including based on nationality or right, provided for in accordance with the legislation of a foreign country, and individual, name, the country of registration of a legal entity, branch (representative office) of a legal entity);

      5) place of permanent residence (location) of the resident – in case of relocation to other region, the city of the republican significance, the capital.

      16. The currency agreement on capital flows shall be removed from the accounting registration with the territorial branch of the National Bank, and its account number shall be excluded from the register of account numbers in the following cases:

      1) when assigning a new account number in cases, stipulated by clause 15 of the Rules;

      2) upon receipt by the National Bank of a written notification of the resident about the amendments of conditions of the currency agreement on capital flows or other information, in result of which the amount of the currency agreement is established below the threshold value, specified in clause 9 of the Rules, or the currency agreement is not subject to the accounting registration in accordance with clause 17 of the Rules;

      3) upon receipt by the National Bank of a written notification of the resident about the lack of fulfillment of obligations by the parties under an expired currency agreement;

      4) upon receipt by the National Bank of a written notification of the resident about complete termination of obligations between the parties, except for the cases, when a resident is an investment object, participates in the capital of the investment object, acquires the right of property to real estate abroad under the currency agreement on capital flows, which has been assigned an account number;

      5) upon receipt by the National Bank of a written notification of the resident about termination of asset ownership;

      6) upon receipt by the National Bank of a written notification of the resident about the change of residency of the party to the currency agreement on capital flows, in result of which the transactions under the agreement will not be the transactions of capital flows;

      7) entering information to the National Register of Business Identification Numbers about termination of activities of a resident legal entity;

      8) when there is a document of the state body or other authorized body about death, declaration to be deceased, recognition to be incapable, or partially incapacitated of a resident individual and the lack of a successor;

      9) upon receipt by the National Bank of a written notification of a resident about death, declaration to be deceased, recognition to be incapable, or partially incapacitated of a non-resident individual, liquidation of a non-resident legal entity, being a party to the currency agreement on capital flows.

      In cases provided for by subclauses 6) and 9) of part one of this clause of the Rules, together with the written notification, the resident shall submit copies of documents, confirming the occurrence of circumstances, specified in the written notification.

      17. The following currency agreements on capital flows shall not be subject to accounting registration:

      1) if the participants in the currency agreements on capital flows are the National Bank and (or) the Ministry of Finance of the Republic of Kazakhstan;

      2) if the participants in the currency agreements on capital flows are participants of “Astana” International Financial Center, and transactions are carried out in its territory;

      3) agreements on state external loans of the Republic of Kazakhstan, non-state external loans that have state guarantees of the Republic of Kazakhstan.

      The accounting registration shall not apply to currency agreements, under which the following capital flows transactions are provided for:

      1) carried out by foreign establishments of the Republic of Kazakhstan, branches (representative offices) of foreign organizations, performing their activities in the territory of the Republic of Kazakhstan;

      2) own capital flows transactions of authorized banks, insurance (reinsurance) organizations, brokers and (or) dealers, management companies;

      3) transactions associated with investment, of own and (or) pension assets of the Unified Accumulative Pension Fund and voluntary accumulative pension funds;

      4) placement and (or) acquisition of:

      state securities of the Republic of Kazakhstan;

      securities of a resident issuer, issued in accordance with the legislation of other state and in its territory (including depositary receipts, the underlying asset of which is the securities of the resident issuer);

      securities of a non-resident issuer, issued in accordance with the laws of the Republic of Kazakhstan (including Kazakhstani depositary receipts);

      5) acquisition in the secondary market:

      By a resident from a non-resident of debt securities of the resident issuer, issued in accordance with the laws of the Republic of Kazakhstan;

      by a non-resident from a resident of debt securities of a non-resident issuer issued in accordance with the legislation of another state and on its territory;

      6) transactions of residents, carried out on the basis of an agreement on broker services, concluded with a resident broker, or based on an agreement on investment portfolio management, concluded with a resident company managing the investment portfolio;

      7) acquisition of fully exclusive right to the result of intellectual creative activities;

      8) transactions of resident individuals, associated with acquisition of the property right to real estate, gratuitous transfer of money and other currency values.

      The account number shall not be assigned to:

      1) an agreement for gratuitous transfer by a resident to a non-resident (a non-resident to a resident) of money or other currency values, if in result of such transfer, fulfillment or termination of obligations or alienation of the property right to currency values under the currency agreement on capital flows, for with the resident has previously received an account number, takes place;

      2) an agreement on the sale of shares by a resident to a non-resident, a share in the capital of a non-resident investment object, if the resident has previously received an account number for of the currency agreement on capital flows on a resident's participation in the capital (acquisition by a resident of shares, participatory interest) of a non-resident investment object;

      3) an agreement on the repurchase by a resident investment object from a non-resident of its own shares, capital interests, if the resident previously received an account number for the currency agreement on capital flows on the non-resident's participation in the capital of the resident investment object.

Paragraph 2. Receipt by resident legal entities of account numbers for accounts
with foreign banks

      18. Opening of a bank unallocated metal account with a foreign bank shall be subject to notification about an account with a foreign bank, with the exception of an account opened by an individual, a bank, a branch (representative office) of a foreign organization, and a participant in the Astana International Financial Center.

      19. A resident legal entity, in order to obtain an account number for an account with a foreign bank opened by it or its branch (representative office), shall apply to the territorial branch of the National Bank located at its location prior to transactions using this account.

      20. To assign an account number to an account with a foreign bank, the resident legal entity shall submit to the territorial branch of the National Bank:

      1) an application for assignment of an account number to an account with a foreign bank indicating the business-identification number in the form according to Annex 2 to the Rules;

      2) a copy of a foreign bank document on opening an account with the specified account details. If the document is in a foreign language, then a translation into Kazakh or Russian shall be submitted.

      21. An account number shall be assigned to an account with a foreign bank by the territorial branch of the National Bank within 5 (five) working days from the day the resident legal entity submits in full the documents and information provided for in clause 20 of the Rules, and shall be included in the register of account numbers.

      The account number, the date of its assignment shall be indicated on the first sheet of the original or copy of a foreign bank document on opening an account with certification by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

      One copy of a document of a foreign bank on opening an account with a note on the assignment of an account number shall remain in the territorial branch of the National Bank.

      The territorial branch of the National Bank shall notify the resident legal entity about the need of report in accordance with clauses 24 and 26 of the Rules account in a foreign bank to which an account number is assigned.

      22. Obtaining a new account number for an account with a foreign bank to which an account number is assigned shall be required when changing the following information:

      1) name of a foreign bank;

      2) location of the resident - in case of relocation to other region, the city of republican significance, the capital.

      23. An account with a foreign bank shall be deregistered from the accounting registration with the territorial branch of the National Bank and its account number shall be excluded from the register of account numbers in the following cases:

      1) when assigning a new account number in cases, stipulated by paragraph 22 of the Rules;

      2) upon receipt by the National Bank of a written notification from a resident legal entity on account closure;

      3) entering the record to the National Register of business identification numbers about termination of activities of the resident legal entity;

      4) upon receipt by the National Bank of a message of the resident legal entity on liquidation of a foreign bank.

      In the cases provided for in subclauses 2) and 4) of part one of this clause of the Rules, the resident legal entity shall submit copies of documents confirming the onset of the circumstances indicated in the written notification.

Paragraph 3. Monitoring the movement of money and other fulfillment of obligations under
currency agreements on capital flows and accounts with foreign banks

      24. A resident quarterly, before the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit reports to the territorial branch of the National Bank at the place of receipt of the account number for the currency agreement on capital flows or account with a foreign bank in the forms according to clauses 25 and 26 of the Rules.

      Submission of reports shall start with a report for the period including the date the account number was assigned, and shall end with a report for the period in which the currency agreement on capital flows or a foreign bank account is deregistered.

      25. The resident member of the currency agreement on capital flows, which is assigned an account number, shall submit the following reports:

      1) on financial loans - report on the development and maintenance of a financial loan in the form according to Annex 3 to the Rules;

      2) on the participation of a resident in the capital of a non-resident investment object, on the acquisition by a resident of shares, stakes in non-resident capital - a report on the participation in the capital of an investment object in the form according to Annex 4 to the Rules;

      3) on the participation of a non-resident in the capital of a resident investment object, on the acquisition by a resident of a non-resident (sale by a resident to a non-resident) of shares, capital interests in a resident's capital - a report on the participation in the capital of the investment object in the form according to Annex 4 to the Rules;

      4) on transactions with securities (excluding participation in capital), derivative financial instruments - report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      5) on transactions related to the acquisition of ownership of real estate, the acquisition of a completely exclusive right to the means of individualization of participants in civil turnover, goods, work or services, the transfer of money and other property in fulfillment of obligations of a joint venture participant, trust management, trust - report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      6) on transactions related to the transfer of money and financial instruments to professional securities market participants carrying out currency transactions on behalf of customers, to accounts for accounting and storage of money owned by customers, - a report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      7) on gratuitous transfer of money and other currency values - report on the fulfillment of obligations in the form according to Annex 5 to the Rules.

      26. The resident legal entity for the account in a foreign bank to which the account number is assigned, shall submit the following reports:

      1) report on an account with a foreign bank opened by its branch (representative office) with a location outside of the Republic of Kazakhstan, - a report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      2) in cases not specified in subparagraph 1) of the first part of this clause of the Rules - report on cash flow in an account with a foreign bank in the form according to Annex 6 to the Rules.

      27. The resident, who submitted a report in accordance with clause 24 of the Rules, at the request of the National Bank within the time specified in the request, shall submit:

      1) copies of documents confirming the occurrence, performance and termination of obligations under the currency agreement on capital flows;

      2) information on forecast data on disbursement of funds and repayment of debt on financial loans;

      3) financial statements of the investment object for capital participation;

      4) a statement of a foreign bank on payments made and (or) money transfers and on the amount of money in an account with a foreign bank.

      28. A resident under the currency agreement on capital flows or an account in a foreign bank with an account number shall notify in writing to the territorial branch of the National Bank no later than 60 (sixty) calendar days from the date of:

      1) changes in the place of permanent residence (for a resident individual) or location (for a resident legal entity, a branch of a resident legal entity) - at the place of new residence (for an individual) or location (for a legal entity) about such changes;

      2) amendments and (or) additions to the currency agreement on capital flows, entering into another of the currency agreement or amendments and (or) additions to it, signing or entry into force of documents related to the implementation of the capital movement transaction, at the place of assignment of the account numbers of the currency agreement on capital flows on such amendments and (or) additions with the presentation of copies of relevant documents;

      3) changes in identification data of resident participants and (or) non-resident participants of the currency agreement on capital flows (surname, name, patronymic (if any), the country of permanent residence, including based on nationality or right, provided for in accordance with the legislation of a foreign country, and individual, name, the country of registration of a legal entity, branch (representative office) of a legal entity) - at the place of assignment of the account number to the currency agreement on capital flows on such changes;

      4) changes in account details with a foreign bank - about such changes at the place of assignment of the account number for the account with a foreign bank with the presentation of copies of relevant documents;

      5) changes in the name of the resident legal entity - on such a change at the place of assignment of the account number for the account with a foreign bank.

      29. At the request of the National Bank, a resident participant of the currency agreement on capital flows shall submit documents and (or) information related to the implementation of the capital flows transaction, and (or) to which there are references in previously submitted documents.

      30. The submission of reports under the currency agreement on capital flows or to a foreign bank account with an account number shall not be required if the resident has a decision to declare the debtor bankrupt and liquidate it with initiation of bankruptcy proceedings for periods following the date of such a decision. A copy of such a decision shall be submitted to the National Bank.

      The submission of reports shall be resumed if the court makes a ruling on suspension or termination of the bankruptcy proceedings, a decision to refuse to declare the debtor bankrupt or to cancel the court decision on declaring the debtor to be a bankrupt.

      31. An authorized bank shall notify residents of foreign banks about payments and (or) money transfers under currency agreements on capital flows and about money transfers by residents from their own accounts (to their own accounts) with foreign banks in accordance with clause 34 of the Rules.

Paragraph 4. Notification of currency transactions performed by authorized banks

      32. An authorized bank on a monthly basis, by the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit to the central office of the National Bank a report on the conditions for attracting financial loans from non-residents by the authorized bank in the form according to Annex 7 to the Rules.

      In order to clarify the circumstances of currency transactions, the authorized bank, at the request of the central office of the National Bank, shall submit a copy of the financial loan agreement.

      33. n authorized bank quarterly, before the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit to the central office of the National Bank a report on the development and servicing of financial loans attracted by an authorized bank from non-residents for which there are outstanding obligations to start and (or) end of reporting period, in the form according to Annex 8 to the Rules.

      Within the framework of the report, the authorized bank shall submit, at the request of the National Bank, information on forecast data on the use of funds and debt repayment.

      34. An authorized bank on foreign exchange transactions, including on behalf of customers whose amount is equal to or greater than 50,000 (fifty thousand) US dollars equivalent, monthly up to the 18th (eighteenth) day (inclusive) of the month following the reporting period, shall submit to the central office of the National Bank report on foreign exchange transactions in the form according to Annex 9 to the Rules.

      For the purposes of indication in the report of a currency transaction, which currency is different from the US dollar, the equivalent of the amount of a currency transaction shall be calculated using the market exchange rate as of the date of transaction.

      In order to clarify the circumstances of currency transactions, the authorized bank, at the request of the National Bank, shall submit a copy of the currency agreement.

Paragraph 5. Particular cases

      35. If a participant of the currency agreement-branch (representative office) of a resident legal entity with location in the Republic of Kazakhstan applies for account registration of the currency agreement on capital flows then in the application for assignment of an account number to the currency agreement, based on which and (or) pursuant to which the capital flows transactions are carried out in the form according to Annex 1 to the Rules a resident legal entity shall be specified as a participant of the currency agreement on capital flows, with a mark on carrying out a currency transaction by this branch (representative office) of the resident legal entity. Presentation of information, reports and documents shall be carried out by a branch (representative office) of a resident legal entity. A branch (representative office) of a resident legal entity shall apply to the territorial branch of the National Bank located at its location.

      36. The resident legal entity shall apply for assigning an account number to the currency agreement on capital flows or account with a foreign bank of the branch (representative office) of the resident legal entity with location beyond the Republic of Kazakhstan. The application for assignment of an account number to a currency agreement, based on and (or) pursuant to which the capital flows transactions are carried out, in the form according to Annex 1 to the Rules or application on assignment of an account number to the account with a foreign bank according to Annex 2 to the Rules shall specify the resident legal entity with a mark on carrying out a currency transaction or opening an account with a foreign bank by this branch (representative office) of the resident legal entity.

      37. The resident legal entity shall apply for accounting registration of the currency agreement on capital flows within the framework of the program of options for securities of non-resident issuers for employees of the resident legal entity.

      38. The currency agreement on capital flows with several resident (non-resident) participants shall be assigned an account number in case of exceeding the threshold value, specified in paragraph 9 of the Rules, total amount of receipt to the Republic of Kazakhstan (transfer from the Republic of Kazakhstan) of property (money) and (or) the occurrence of obligations (claims) between residents and non-residents under such of the currency agreement.

      39. A resident who is the recipient (sender) of the property (money) or who has obligations to the non-resident or claims to the non-resident shall apply for the assignment of an account number to a currency agreement on capital flows, in which there is no resident party.

      40. The resident party of such the currency agreement, which accounts for the majority of the currency agreement, or in the absence of such a party, the resident party that first starts (has started) fulfilling obligations to a non-resident, shall applly for assigning an account number to a currency agreement on capital flows with several resident participants. In other cases, one of the resident parties of the currency agreement on capital flows shall apply for an account number.

      A resident applying for an account number shall provide written statements of consent of other resident parties of the currency agreement on capital flows to apply to the territorial branch of the National Bank for assigning an account number to the currency agreement on capital flows. The application for the assignment of an account number to a currency agreement, based on and (or) pursuant to which capital transactions are conducted, in the form according to Annex 1 to the Rules, shall indicate all residents participating in the currency agreement on capital flows.

      Other residents participating in the currency agreement on capital flows when making a payment and (or) transferring money in favor of a non-resident and (or) receiving money from a non-resident shall submit to the authorized bank a copy of the currency agreement on capital flows with a note on assigning an account number.

      Provision of information, reports, and documents, stipulated by Paragraph 3 of the present chapter of the Rules, shall be made by the resident, applied for assigning an account number.

      It shall be allowed to submit information, reports and documents by another resident participant of the currency agreement after applying in writing to the territorial branch of the National Bank at the place of registration of the currency agreement and submitting the written consent of the resident applying for the account number.

      It shall be allowed to submit information, reports and documents by resident participants of the currency agreement independently in terms of fulfilling their own obligations to non-residents (non-residents) after they apply in writing to the territorial branch of the National Bank at the place of registration of the currency agreement and submit written consent of the resident applying for an account number.

      Information, reports and documents shall be submitted to the territorial branch of the National Bank at the place of registration of the currency agreement.

      41. The currency agreement on capital flows with several resident participants shall be deregistered after receipt by the territorial branch of the National Bank at the place of registration of the currency agreement of a written message on the full fulfillment of obligations from all residents participating in the currency agreement.

      42. When opening an account with a foreign bank in the “escrow account” mode, a resident legal entity shall address for the account number in whose name the account is opened. An application for assignment of an account number to the account with a foreign bank in the form according to Annex 2 to the Rules shall also indicate a person, who opened the account with a foreign bank.

      43. If the account number is assigned to the mixed agreement and for each currency transaction for the movement of capital, within the framework of the currency agreement, reporting on various forms is provided, a separate report shall be submitted for each currency transaction on the capital flows under the mixed agreement.

      44. Currency transactions related to a derivative financial instrument that is acquired for the application or sale of an underlying asset and cannot be transferred (sold) regardless of the underlying asset shall be considered as currency transactions with the underlying asset.

Chapter 3. Transitional provisions

      45. From the date of enforcement of the Rules, registration certificates, certificates of notification shall be terminated as follows:

      1) issued in the amount not exceeding threshold value indicated in clause 9 of the Rules;

      2) issued for currency transactions on capital flows with branches (representative offices) of foreign organizations, carrying out their activities in the territory of the Republic of Kazakhstan, which are residents from the date of enforcement of the Rules;

      3) issued for own transactions of insurance (reinsurance) organizations, brokers and (or) dealers, managing companies;

      4) issued for acquisition of fully exclusive right to the result of intellectual creative activities;

      5) issued for export and import currency transactions.

      46. A currency agreement or an account with a foreign bank, according to which a registration certificate or notification certificate has bee received prior to the entry into force of the Rules, with the exception of those specified in paragraphs 45 and 47 of the Rules, shall be considered accepted for accounting registration The number of the registration certificate, certificate of notification shall be indicated as the account number of the currency agreement on capital flows, accounts in a foreign bank when making payments and (or) money transfers and reporting to the National Bank. Presentation of reports, receipt of a new account number, deregistration under such currency agreements, accounts with foreign banks shall be carried out in accordance with the procedure established by the Rules.

      47. The certificate of notification issued to the bank for a financial loan from a non-resident shall be valid until complete fulfillment of obligations under the currency agreement on capital flows and shall be considered as void based on the grounds stipulated by clause 16 of the Rules, as well as when amending the information indicated in subclauses 1), 2), 3) and 4) clause 15 of the Rules.

      48. The assignment of an account number to a currency agreement on capital flows or an account with a foreign bank, on which the registration certificate or notification certificate remains valid as of the date of the entry into force of the Rules, shall be carried out upon a written request of the resident to the territorial branch of the National Bank that issued the registration certificate or certificate of notification by transferring the number and date of a previously issued registration certificate or certificate of notification to the original or a copy of the currency agreement in accordance with part two clause 14 and part two clause 21 of the Rules.

      49. Currency agreements on capital flows, accounts with foreign banks, to which the requirement of accounting registration has been extended from the day the or the Rules came into force, shall be subject to accounting registration in the territorial branch of the National Bank until the first fulfillment of obligations, money transfer using an account with a foreign bank after the enforcement of the Rules.

  Annex 1
to the Rules of monitoring
currency transactions in the
Republic of Kazakhstan
Form

Application for assignment of an account number to the currency agreement, based on and
(or) pursuant to which capital flow transactions are carried out

      from ________________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)

      Individual identification number (hereinafter referred to as the IIN), business identification number (hereinafter referred to as the BIN)

      ________________________________________________________________________________

      address _________________________________________________________________________

      ________________________________________ telephone _______________________________

      1. Currency Agreement no.____________________ dated "__" ___________

      ________________________________________________________________________________

      ________________________________________________________________________________

      (document name)

      ________________________________________________________________________________

      ________________________________________________________________________________

      (goal and purpose)

      2. The following documents in addition to the currency agreement have been provided:

      ________________________________________________________________________________

      ________________________________________________________________________________

      ________________________________________________________________________________

      (document name, number, date of execution)
3. Residents – other participants of the currency agreement:

      surname, name, patronymic (if any) of an individual, IIN, name of a legal entity, BIN

      ________________________________________________________________________________

      ________________________________________________________________________________

      4. Non-resident – participants of the currency agreement:

      for an individual: surname, name, patronymic (if any), country (countries of permanent residence

      ________________________________________________________________________________

      ________________________________________________________________________________

      country (countries of nationality (to be completed if different from the country of permanent residence)

      ______________________________________________________________________________

      for a legal entity: name, the country of registration, identification number of the country of registration (if any)

      ______________________________________________________________________________

      _______________________________________________________________________________

      _______________________________________________________________________________

      5. The amount of the currency agreement ______________________________________________

      (in the currency of the currency agreement)

      The currency of the agreement _____________________________________________________

      6. Previously assigned account numbers (registration certificates, certificates of notification) of the National Bank of the Republic of Kazakhstan under this currency agreement

      ________________________________________________________________________________

      ________________________________________________________________________________

      7. The following completed sections have been provided (mark as necessary):

      _____ section 1. Financial loans; _____ section 2. Participation in capital, transactions with securities, participatory shares and derivative financial instruments; _____ section 3.

      Other capital flows transactions.

      Applicant’s authorized person:

      ________________ _________ _____________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ____________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

      Section 1. Financial loans

      1. Transaction type (mark as necessary):

      _____ financial loan of a resident to a non-resident; _____ financial loan of a non-resident to a resident .

      2. Relation of a non-resident to a resident (mark as necessary):

      1) _____ direct non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      2) _____ indirect non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      3) _____ direct resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      4) _____ indirect resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      5) _____ resident and non-resident do not have any control or influence on each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent voting shares, votes of resident participants;

      6) _____ cases, nit specified in subclauses 1), 2), 3), 4) and 5) of this clause of the application.

      3. Remuneration (interest) rate for using a loan:

      1) _____fixed: _____________________________% per annum

      2) _____floating: ________________ basis of estimate, ______________ margin rate

      4. The rate of overdue payments on principal (if any):

      per each day of delay ____________________________________________________ other

      (write out)

      __________________________________________________________________________

      __________________________________________________________________________

      5. Related payments (commission for organization, management, obligations and other, if any)

      __________________________________________________________________________

      __________________________________________________________________________

      __________________________________________________________________________

      (in percent of the amount of the loan, principal etc.)

      6. Brief characteristics of transaction (payment instructions, flow chart etc.)

      __________________________________________________________________________

      __________________________________________________________________________

      __________________________________________________________________________

      7. Information about the agent (operator, organizer) (if any):

      resident ___ non-resident ___ (mark as necessary)

      name____________________________________________________________________

      BIN of the resident ________________________________________________________

      country of registration, identification number of the country of registration of non-resident(if any))

      __________________________________________________________________________

      __________________________________________________________________________

      8. Special conditions (mark as necessary):

      _____ Borrower’s right for renewal;

      _____ Borrower’s right for early repayment;

      _____ Creditor’s right to demand early repayment of debt;

      _____ other (write out) ______________________________________________________

      __________________________________________________________________________

      9. Schedule of receipt of funds and debt repayment of thousands of units of the currency of the agreement

Receipt of proceeds of the loan to the borrower

Payments on servicing a loan by the borrower

date

amount
 

date

Repayment of the principal

payment of remuneration

А

1

B

2

3
















TOTAL


TOTAL



whereof as of the date of submission of the application


whereof as of the date of submission of the application



      10. Note ___________________________________________________________________

      __________________________________________________________________________

      Section 2. Participation in capital, transactions with securities, participatory shares and derivative financial instruments

      1. Transaction type (mark as necessary):

      1) _____ non-resident participation in capital;

      2) _____ resident participation in capital;

      3) _____ transactions with debt securities of non-resident issuers;

      4) _____ transactions with debt securities of resident issuers;

      5) _____ transactions with depository receipts;

      6) _____ transactions with derivative financial instruments.

      2. Relation of a non-resident to a resident (to be completed for transaction types 3), 4)):

      1) _____ direct non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      2) _____ indirect non-resident ownership of 10 (ten) percent and more voting shares, votes of residents;

      3) _____ direct resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      4)_____ indirect resident ownership of 10 (ten) percent and more voting shares, votes of non-resident participants;

      5) _____ resident and non-resident do not have any control or influence on each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent of voting shares, votes of residents;

      6) _____ cases not specified in subclauses 1), 2), 3), 4) and 5) of this clause statement.

      3. Information about the agreement:

      late payment rate (per each day of delay, otherwise, if any)

      __________________________________________________________________________

      related payments (commission for organization, management, obligations and other, if any)

      __________________________________________________________________________

      __________________________________________________________________________

      brief description of the transaction (payment instructions, flow chart etc.)

      __________________________________________________________________________

      __________________________________________________________________________

      fulfillment of obligations under the currency agreement as of the date of submission of application:

Sender

Beneficiary

Date

Amount, thousand units

Currency
















TOTAL



      4. Information about the investor (not to be filled out if the applicant is not an investor):
resident _____ non-resident _____ (mark as necessary)

      for an individual: surname, name, patronymic (if any), IIN of the resident, country (countries) of permanent residence of the non-resident ___________________________________

      __________________________________________________________________________

      Country (countries) of the nationality of the non-resident (to be filled out if it differs from the country of permanent residence)

      _________________________________________________________________________

      __________________________________________________________________________

      for a legal entity: name, BIN of the resident, country of registration of a non-resident,

      identification number of the country of registration of a non-resident(if any)

      _________________________________________________________________________

      __________________________________________________________________________

      5. Information about the seller (not to be filled out if the applicant is a seller):

      resident _____ non-resident _____ (mark as necessary)

      for an individual: surname, name, patronymic (if any), IIN of the resident, country (countries of permanent residence of the non-resident _________________________________

      _________________________________________________________________________

      country (countries of nationality of the non-resident (to be filled out if it differs from the country of permanent residence)

      __________________________________________________________________________

      __________________________________________________________________________

      for a legal entity: name, BIN of the resident, country of registration of a non-resident, identification number of the country of registration of a non-resident (if any)

      __________________________________________________________________________

      __________________________________________________________________________

      6. Information about the investee (not filled out if the applicant is an investee):
resident _____ non-resident _____ (mark as necessary)
name, BIN of the resident, country of registration of a non-resident, identification number of the country of registration of a non-resident (if any)

      _________________________________________________________________________

      __________________________________________________________________________

      7. Capital of the invested object (to be completed on capital participation transactions):



Before the transaction under the currency agreement

After the transaction under the currency agreement

amount

currency

amount

currency

1.

The authorized capital of the investment object, thousand units of currency according to the constituent documents





1.1

including by investors























2.

Investment object capital (other than authorized capital), units in value terms, thousand units of currency





2.1

including by investors























3.

Share of investor (s) in the capital of the investment object, in%



3.1.

including by investors















      8. Information about shares of the investment object (to be filled out case of transactions with shares):

Type of a share (ordinary, preferential, voting nonvoting)

International Stock Identification Number (hereinafter - ISIN)

Nominal value or placement price of one security (currency units)

Issue (placement) currency
















Before transaction under the currency agreement

After transaction under the currency agreement

ordinary

preferential

ordinary

preferential

1.

The number of shares owned by the investor (s), pieces





1.1

including by investors























      9. Information about debt securities:

      ISIN ______________________________________________________________________

      number of securities ____________________________________ pcs nominal value of one security __________ currency units

      Issue currency _____________________________________________________________

      10. Information on shares of investment funds:

      type of fund (joint-stock, unit, open, closed, interval, other (specify))

      __________________________________________________________________________

      managing company __________________________________________________________

      __________________________________________________________________________

      (name, BIN of the resident, country of registration of a non-resident, identification number of the country of non-resident registration (if any))

      11. Information on derivative financial instruments:

      type of a derivative financial instrument (mark as necessary):

      _____ option, _____ forward, _____ futures, _____ other (write out)

      _________________________________________________________________________

      name of the underlying asset of a derivative financial instrument:

      __________________________________________________________________________

      _________________________________________________________________________

      ISIN of the security __________________________________________________________

      12. Note __________________________________________________________________

      __________________________________________________________________________

      Section 3. Other capital flows transactions

      1. Transaction type (mark as necessary):

      _____ acquisition of title to real estate;

      _____ acquisition of a completely exclusive right to intellectual property;

      _____ fulfillment of obligations of a joint venture participant;

      _____ transfer of money and other property to trust management, trust;

      _____ transfer of money and financial instruments to professional participants in the securities market to accounts for accounting and storage of money owned by customers;
_____ gratuitous transfer of money and other currency values.

      2. Information about the agreement: rate for late payments (per each day of delay, other, if any)

      __________________________________________________________________________

      Related payments (commission for organization, management, obligations and other, if any)

      __________________________________________________________________________

      __________________________________________________________________________

      brief description of the transaction (payment instructions, flow chart etc.)

      __________________________________________________________________________

      __________________________________________________________________________

      __________________________________________________________________________

      3. Information about the object:

      3.1. real estate _____________________________________________________________

      __________________________________________________________________________

      (country, address)

      3.2. object of intellectual property ______________________________________________

      __________________________________________________________________________

      (brief description of the object)

      3.3. joint activities _________________________________________________________

      __________________________________________________________________________

      (brief description of the project)

      3.4. trust management _______________________________________________________

      __________________________________________________________________________

      (brief description of the goal)

      3.5. trust __________________________________________________________________

      __________________________________________________________________________

      (name, country, address)

      3.6. object of the gratituous transfer _____________________________________________

      __________________________________________________________________________

      (brief description of the object)

      4. Provided money and other property under a currency agreement at the filing date of the application:

Sender

Beneficiary

Date

Amount, thousand units

Currency
















TOTAL



      5. Note ____________________________________________________________________

      __________________________________________________________________________

  Annex
to the form "Application for
assignment of an account number
to the currency agreement, based
on and (or) pursuant to which
capital flow transactions are
carried out"

      Explanation on filling "Application for assignment of an account number to the currency agreement, based on and (or) pursuant to which capital flow transactions are carried out"

      1. Sections 1, 2, 3 shall be filled out when applying for the assignment of an account number to a currency agreement on capital flows. Unfilled sections shall not be submitted.

      In the case of the formation of a simple partnership (consortium) on the basis of an agreement on joint activities, Section 2 or Section 3 in accordance with the recognition by the resident legal entity of this transaction in its balance sheet shall be completed.

      2. The country of permanent residence of an individual non-resident shall be filled out based on nationality or right, provided for in accordance with the legislation of a foreign country.

      3. The “Note” field shall reflect the terms of the contract, which the applicant considers necessary to indicate, including the method (procedure) for the formation of the amount of the currency agreement, if it is not fixed.

      4. Clause 9 of Section 1 shall reflect the information on the receipt of funds by a resident and repayment by him of a debt under a foreign exchange agreement (in the case of financial loans provided by non-residents to residents), as well as on the receipt of funds by a non-resident and repayment of his debt (in the case of financial loans provided by residents to non-residents) in thousand units of contract currency. If the loan is multicurrency, the amounts shall be shown in thousands of United States dollars.

      Column A shall indicate the actual and (or) estimated (future) date of receipt of funds, both in cash and in the form of goods, works, services, and column 1 indicates the actual and (or) estimated (future) amount of receipts . If the amount of the contract is not stipulated, then in column 1 information shall be shown only on the actual receipt of funds.

      Information on payments (both in cash and in other forms) for debt servicing shall be reflected in columns B, 2, 3. Column B shall indicate the actual and (or) estimated (future) date of payment. In columns 2 and 3 - repayment of the principal and payment of remuneration shall be shown respectively. In the case of a floating rate of remuneration, the estimated amount of interest payment shall be calculated on the basis of the value of the base at the date of submission of the application (notification), unless otherwise provided by the currency agreement.

      In case of making advance payments by a resident or non-resident, the corresponding date of payment and amount shall be indicated in columns B and 2.

      Total amounts in columns 1 and 2 are equal to each other and the amount of the contract or the amount of actual receipt of funds on the date of application, if the amount of the contract is not specified.

      If there is an option to extend, column B shall indicate the maturity established by the main contract.

      The total amount of currency transactions carried out before applying for accounting registration shall be indicated in the corresponding columns of the line "whereof as of the date of submission of the application".

      In case of receipt of a new account number in accordance with clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, the reflection of actual fulfillment of obligations under the agreement shall be allowed only for the line "whereof as of the date of submission of the application".

      5. For the types of transactions indicated in clause 1 of Section 2, the following paragraphs of Section 2 shall be filled:

      on transactions of participation in capital - clauses 3, 4, 5, 6, 7, 8 and 10;

      on transactions with debt securities – clauses 2, 3, 4, 5 and 9;

      on transactions with derivative financial instruments – clauses 3, 11, and if the underlying asset is a security - additionally clauses 6, 7, 8, 9 and 10.

  Annex 2
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form

Application for assignment of an account number to the account in a foreign bank

      from _____________________________________________________________________

      (legal entity name)

      Business identification number _______________________________________________

      telephone __________________

      address _________________________________________________________________

      1. Currency Agreement no.__________________ dated "__" _____________

      __________________________________________________________________________

      (document name)

      2. Foreign bank ____________________________________________________________

      __________________________________________________________________________

      (name, address, number in the Society for Worldwide Interbank Financial Telecommunications (SWIFT) and other bank details)

      3. Account type(mark as necessary):

      _____ current account of a resident, branch (representative office) of a resident with location in the Republic of Kazakhstan;

      _____ current account of a branch (representative office) of a resident with a location outside of the Republic of Kazakhstan;

      _____ deposit of the resident;

      _____ unallocated metal account of the resident;

      _____ other (write out) ____________________________________________________

      branch (representative office) of a resident, opened the account _____________________

      _________________________________________________________________________

      (name, country, address)

      4. Account number _________________________________________________________

      Account currency ___________________________________________________________

      5. Account terms (if any):

      Rate of remuneration (interest) on the account (% per annum) ________________________

      __________________________________________________________________________

      (in case of a floating rate of remuneration, the base of its calculation and margin rate is indicated)

      _____ whether overdraft is allowed (lending by a foreign bank in the framework of this account)

      _____ other (write out) _____________________________________________________

      __________________________________________________________________________

      6. Previously assigned account numbers, registration certificates, certificates of notification of the National Bank of the Republic of Kazakhstan on this account

      __________________________________________________________________________

      Account numbers, registration certificates of the National Bank of the Republic of Kazakhstan for overdraft under this account ____________________________________________

      __________________________________________________________________________

      7. Note ____________________________________________________________________

      __________________________________________________________________________

      Applicant’s authorized person: ________________ _________ ________________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form "Application for
assignment of an account number
to the account in a foreign bank"

      Explanations on filling out the "Application for assignment of an account number to the account in a foreign bank"

      1. Clause 1 shall indicate the number and date of the foreign bank document confirming the opening of an account with details.

      2. In clause 2, the details of the foreign bank in which the account is opened shall be indicated.

      3. In clause 3, the type of account shall be indicated. In case of opening an account in a foreign bank for a resident's branch (representative office) with a location outside of the Republic of Kazakhstan, the details of such a branch (representative office) shall be indicated).

      4. In clauses 4 and 5, details (number, currency) and account conditions shall be indicated.

      5. In clause 6, information about account numbers, registration certificates, notification certificates of the National Bank of the Republic of Kazakhstan, previously assigned to this account or assigned to overdraft within this account shall be indicated.

  Annex 3
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the development and servicing of a financial loan"

      Reporting form: __________ quarter ____ year

      Form index: ПР-К/Э-3

      Periodicity: quarterly

      Scope of persons submitting information: resident

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the account number

      Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Resident___________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)

      Individual identification number, business identification number

      _________________________________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan _________________

      Agreement currency ________________________________________________________

      Thousand of currency units of the currency agreement

Line code

Name of indicators

Total

including in the form of money



1

2

10

The rate at which interest on the loan is accrued in the reporting period (% per annum)


Х

Section 1. Principal debt information

Part 1. Borrower requirements for creditor - advances paid (prepayment)

11

Advances paid (prepayment) at the beginning of the reporting period


Х

12

Advances paid by the borrower to the creditor in the reporting period (prepayment)



13

Advances paid by the creditor to the borrower (funds provided by the creditor to the borrower for the loan) in the reporting period



14

Other (+)/(-) changes on advance payment



15

Advances paid (prepayment) at the end of the reporting period (=(11)+(12)-(13)+(14))


Х

Part 2. Borrower's obligations to the creditor

16

Fixed debt liability at the beginning of the reporting period


Х

17

including overdue debt


Х

Changes for the reporting period:

18

Increase in debt on transactions between residents (or between non-residents)


Х

19

Increase in debt on transactions between residents and non-residents


Х

20

Loan funds provided to the borrower by the creditor



21

Capitalized remuneration (=51)


Х

22

Debt repaid by the borrower to the creditor



22а

including prematurely



23

Offsetting debt with the requirements of the borrower to the creditor under other agreements


Х

24

Debt, from which the borrower is waived by the creditor


Х

25

Debt exchanged for capital instruments (of the borrower and (or) third parties), real estate and other assets of the borrower


Х

26

Debt exchanged for debt securities of the borrower, delivery of goods and other debt obligations of the borrower


Х

27

Decrease in debt on transactions between residents (or between non-residents)


Х

28

Debt reduction on transactions between residents and non-residents


Х

29

Transfer of (+) / (-) debt in view of receiving a new account number for other reasons


Х

30

Written off debt


Х

31

Other (+)/(-) changes on the debt (write out)



32

Canceled undeveloped part of the loan


Х

33

Principal debt at the end of the reporting period (=(16) + (18) + (19) + (20) + (21) – (22) – (24) – (25) – (26) – (27) – (28) + (29) – (30) + (31))


Х

34

including overdue debt


Х

Section 2. Information on remuneration

Part 1. Borrower requirements for creditor - advances paid (prepayment)

41

The requirements of the borrower to the creditor at the beginning of the reporting period


Х

42

Advances paid by the borrower to the creditor in the reporting period (prepayment)



43

Advances paid off (accrued interest) in the reporting period


Х

44

Other (+)/(-) changes on the advance payment



45

Borrower requirements for creditor at the end of the reporting period (=(41)+(42)-(43)+(44))


Х

Part 2. Borrower's obligations to the creditor

46

Remuneration payable at the beginning of the reporting period


Х

47

including overdue debt


Х

Changes for the reporting period:

48

Increase of remuneration on transactions between residents (or between non-residents)


Х

49

Increase of remuneration on transactions between residents and non-residents


Х

50

Accrued remuneration in the reporting period


Х

51

Capitalized remuneration in the reporting period


Х

52

Remuneration paid



53

including prematurely



54

Remuneration from which the borrower is waived by the creditor


Х

55

Remuneration being exchanged for instruments of participation in the capital (of the borrower and (or) third parties), real estate and other assets of the borrower


Х

56

Remuneration being exchanged for debt securities of the borrower, delivery of goods and other debt obligations of the borrower


Х

57

Reduction in remuneration on transactions between residents (or between non-residents)


Х

58

Reduction in remuneration on transactions between residents and non-residents


Х

59

Transfer of (+) / (-) remuneration in view of receiving a new account number for other reasons


Х

60

Written off remuneration


Х

61

Other (+)/(-) changes on remuneration (write out)



62

Debt on remuneration at the end of the reporting period (=(46) + (48) + (49) + (50) – (51) – (52) – (54) – (55) – (56) – (57) – (58) + (59) – (60) + (61)), including:


Х

63

overdue debt


Х

64

taxes payable


Х

Section 3. Information on related payments payable by the borrower

69

Unpaid charges, fines and other payments payable by the borrower at the beginning of the reporting period


Х

70

Charges, fines and other payments stipulated by the terms of the agreement for payment by the borrower, paid by the borrower in the reporting period



71

Charges, fines and other payments stipulated by the terms of the agreement for payment by the borrower, the borrower has been waived from in the reporting period


Х

72

Charges, fines and other payments stipulated by the terms of the agreement for payment by the borrower, written off in the reporting period


Х

73

Fines and other payments, imposed on the borrower by courts and other state institutions, paid in the reporting period



74

Other payments of the borrower (write out)



75

Other transactions of the borrower, other changes (write out)



76

Outstanding charges, fines and other payments payable by the borrower at the end of the reporting period


Х

Section 4. Information on related payments payable to the borrower

79

Outstanding charges, fines, and other payments to be received by the borrower, at the beginning of the reporting period


Х

80

Charges, fines and other payments stipulated by the terms of the agreement to be received by the borrower, paid to the borrower in the reporting period



81

Charges, fines and other payments stipulated by the terms of the agreement to be received by the borrower, waived by the borrower


Х

82

Charges, fines and other payments stipulated by the terms of the agreement to be received by the borrower, written off in the reporting period


Х

83

Fines and other payments imposed on the creditor by courts and other state institutions paid to the borrower in the reporting period



84

Other payments to the borrower (write out)



85

Other transactions in favor of the borrower, other changes (write out)



86

Outstanding charges, fines and other payments to be received by the borrower, at the end of the reporting period


Х

      Note: _____________________________________________________________________

      __________________________________________________________________________

      Head (Chief accountant)

      _______________ _________ _______________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ _______________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data, "Report on
development and servicing of a
financial loan"

Explanation on filling out the form intended for collecting administrative data,
"Report on development and servicing of a financial loan"

Chapter 1. General provisions

      1. This explanation shall determine uniform requirements on filling out the Form intended for collecting administrative data, "Report on development and servicing of a financial loan" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by residents of the Republic of Kazakhstan under currency financial loan agreements with the assigned account number on a quarterly basis.

      4. The head or the chief accountant (for legal entities) and the Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. Column 1 shall reflect the development and servicing of a financial loan in the form of payments and (or) money transfers, delivery of goods (work, services), transfer of assets, other fulfillment of obligations, in column 2 - only in the form of payments and (or) money transfers.

      6. The line with code 10 shall show the net (excluding taxes) weighted average rate of remuneration on the loan in the reporting period (% per annum). The rate of remuneration shall be shown in numerical form, rounded to the nearest hundredths. If the rate of remuneration on the loan is floating, you should use the base rate in the reporting period. If the rate of remuneration is zero, a zero value shall be written.

      If the Form is submitted with zero values, then line with code 10 shall not be filled out.

      7. In sections 1, 2, 3, 4 the sums shall be reflected in thousands of currency units of the currency agreement. If a loan is multi-currency, the sums shall be indicated in thousands of United States dollars. The resulting exchange differences shall be reflected in other changes (lines with codes 14, 31, 44, 61, 75, 85).

      Section 1 shall reflect information on the development and repayment of the main debt, section 2 - information on the calculation and payment of remuneration (if remuneration is provided for in the foreign exchange agreement), in sections 3, 4 - information on other transactions not reflected in sections 1, 2 ( if any): in section 3 - on transactions of the borrower himself, in section 4 - on transactions in favor of the borrower.

      Information on remuneration tax shall be reflected in section 2, for other taxes (if any) - in sections 3, 4.

      Sections 1, 2 shall include the borrower's requirements for the creditor (if any) (part 1) and the borrower's obligations to the creditor (part 2).

      If there are advances (prepayments) made by the borrower to the creditor on the principal debt (remuneration) (part 1), information on the borrower's obligations to the creditor (part 2) shall be filled out after full repayment of the advances.

      8. Debt at the beginning of the reporting period (lines with codes 11, 16, 17, 41, 46, 47, 69, 79) shall be equal to debt at the end of the previous reporting period (lines with codes 15, 33, 34, 45, 62, 63, 76, 86, respectively). Debt shall be indicated including tax debt.

      9. Debt repayment (line with code 22) shall include repayment in the form of money, goods, works (services)).

      Waiver of funds (debt, remuneration, charges, fines and other payments - lines with codes 24, 54, 71, 81) shall mean a partial or full voluntary reduction of an outstanding debt by a borrower based on an agreement between the creditor and the borrower.

      Write-off of funds (debt, remuneration, commissions, fines and other payments - lines with codes 30, 60, 72, 82) shall mean:

      1) write-off of funds (for balance) by a resident unilaterally in case of liquidation (death) of a non-resident;

      2) recognition of funds repaid in the bankruptcy of a resident legal entity (not satisfied due to insufficient property of the resident being liquidated by an undeclared creditor prior to approval of the liquidation balance sheet, not recognized by the liquidation commission as a requirement of the creditor).

      When changing the residence of the borrower (creditor), the obligations between the borrower and the creditor shall be reflected in the report as written off (lines with codes 30, 60, 72, 82).

      Cancellation of an undeveloped part of a loan (line with code 32) shall mean a decrease in a portion of the amount of credit funds not received (undeveloped) by a borrower stipulated by a currency agreement.

      10. Lines with codes 18, 19, 27, 28, 48, 49, 57, 58 shall be filled out when there is a change in participants to the agreement change, including when assigning a new account number instead of the previously assigned according to subparagraph 2) clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan:

      lines with codes 18, 27, 48, 57 - if, as a result of assignment of claims (transfer of debt) or other agreements, the original creditor and the new creditor (the original debtor and the new debtor) are both residents or non-residents at the same time;

      lines with codes 19, 28, 49, 58 - if, as a result of assignment of claims (transfer of debt) or other agreements, the original creditor and the new creditor (the original debtor and the new debtor) are resident (non-resident) and non-resident (resident).

      Lines with codes 29, 59 are filled out when assigning a new account number instead of previously assigned, on the grounds provided for in subclauses 1), 3), 4) and 5) clause 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      11. The line with code 50 shall reflect the remuneration accrued in the reporting period, including tax on this remuneration. The tax actually paid in the reporting period shall be shown on line with code 52 along with the remuneration actually paid in the reporting period. In this case, tax paid in the reporting period may relate to remuneration accrued earlier than the reporting period..

      Column 2 shall reflect the actual payment of remuneration and tax in the form of money.

      In case of paying only tax without interest in the reporting period, tax payment should be reflected in column 1 and in column 2.

      12. Refunds (refunds without execution) shall be reflected in other changes (in lines with codes 31, 61, 74, 84).

      13. Filling out the lines with codes 25, 26, 31, 55, 56, 61, 74, 75, 84, 85 shall require decoding in the note to the Form, including descriptions of the asset and (or) the debt obligation of the borrower.

      14. In the absence of information for the reporting period, Form shall be submitted with zero values.

      15. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline established by clause 24 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 4
to the Rules for monitoring
  currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on participation in the capital of the investment object"

      Reporting period: __________ quarter ____ year

      Form index: ПР-И/Г-4

      Periodicity: quarterly

      Scope of persons submitting information: resident

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assigning the account number

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: On or before 10 (tenth) day of the month, following the reporting period

      Form

      Resident___________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)

      Individual identification number, business identification number

      __________________________________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan _________________

      Thousand United States Dollars (hereinafter referred to as the US)

Line code

Name of indicator

Name, surname, name, patronymic (if any) of investor




А

Б

1

2

Part 1. Investor participation in the capital of the investment object

10

Accumulated value at the beginning of the reporting period




20

Changes (+ increase / decrease) for the reporting period ((21) + (22) + (23) + (24) + (25) + (26) + (27) + (28) + (29) + (30) + (31) + (32) + (33) + (34) + (35))





including at the expense of:




21

receipts (+) / withdrawals (-) of money




22

receipts (+) / withdrawals (-) of equipment, goods and other property




23

receipts (+) / withdrawals (-) of intangible assets




24

increase (+) / decrease (-) of authorized capital due to debt on commercial loans and financial loans




25

transfer of dividends to the authorized capital (payment of dividends by shares) (+)




26

increase (+) / decrease (-) of authorized capital due to retained earnings of previous years, reserve capital or other capital items




27

deposit (+) / withdrawal (-) of real estate




28

deposit (+) / withdrawal (-) of securities of non-resident issuers (including bills of exchange)




29

deposit (+) / withdrawal (-) of securities of resident issuers




30

purchase (+) / sale (-) of shares without obtaining a new account number




31

assignment of a new account number (+) / (-)




32

exchange rate difference (+)/(-)




33

Price change (+)/(-)




34

write-offs upon liquidation of the investment object (-)




35

other (write out),
including:




35а

donation (+)/(-)




35б

transfer of the property right of the investor for an investment object when buying from third parties (+) / selling to third parties (-) an investment object




39

Accumulated value at the end of the reporting period ((10) + (20))




40

Investor's share in the authorized capital at the end of the reporting period, %




41

Dividends declared in the reporting period




50

Dividends paid (received) for the reporting period, including tax paid (payable):
((51)+(52)+(53)), including




51

in the form of money




52

in the form of shares (participatory shares)




53

other (write out)




54

Debt at the end of the reporting period for the payment of income tax on investor income withheld at the source of payment




Information on calculations for the purchase (sale) of shares, capital of the investee

Part 2. Requirements of a resident to a non-resident

60

Debt of a non-resident to a resident at the beginning of the reporting period


61

Increase in debt in the reporting period (advance payment by a resident, transfer of the property right for the investment object to a non-resident with a deferred payment)


62

Debt repayment in the reporting period (transfer of the property right to the resident for the investment object, payment by a non-resident)


63

Other changes in debt in the reporting period (write out)


64

Debt of a non-resident to a resident at the end of the reporting period


Part 3. Obligations of a resident to a non-resident

70

Debt of a resident to a non-resident at the beginning of the reporting period


71

Increase in debt in the reporting period (advance payment by a non-resident, transfer of the property right for the investment object to the resident with a deferred payment)


72

Debt repayment in the reporting period (transfer of the property right to a non-resident for an investment object, payment by a resident)


73

Other changes in debt in the reporting period (write out)


74

Debt of a resident to a non-resident at the end of the reporting period


      Note: _____________________________________________________________________

      __________________________________________________________________________

      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))
Performer _________ ______________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data,
"Report on participation in the
capital of the investment object"

Explanation of filling out the form for collecting administrative data,
" Report on participation in the capital of the investment object "
Chapter 1. General provisions

      1. This explanation shall determine uniform requirements on filling out the form intended for collecting administrative data, "Report on participation in the capital of the investment object" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by residents of the Republic of Kazakhstan on the currency agreements of participation in the capital of the investment object with assigned account number on a quarterly basis.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

      Chapter 2. Filling out the Form

      5. For the purposes of filling out the Form, the following notions shall be used:

      1) investment object means a legal entity, mutual investment fund, shares, participatory interests, shares of which are acquired (acquired), as well as a legal entity, simple partnership, consortium, in the property of which property contributions are made (paid). In the case of transactions with depositary receipts, the investee is the issuer of the security, which is their underlying asset;

      2) investor means an individual or legal entity to whom the right of property is transferred (was transferred) to an investment object.

      6. The Form shall be submitted on transactions of participation in the authorized capital (with shares, participatory shares, equities), in the capital other than the authorized capital.

      It is allowed for a resident to submit one Form for several account numbers received by him from transactions of participation in the capital of one investment object. In this case, the numbers of all account numbers for which Form is submitted are indicated.

      7. If the assigned account numbers were obtained by a resident legal entity for transactions in its capital, then columns 1, 2 and further of Part 1 shall indicate separately surname, name, patronymic (if any) of an individual, name of a legal entity of each non-resident and information on his participation in the capital of a resident.

      If the assigned account numbers are received by the resident together with other residents on transactions of their participation in non-resident capital, then columns 1, 2 and further of Part 1 shall indicate separately surname, name, patronymic (if any) of an individual, name of a legal entity of each resident and information on his participation in the capital of a non-resident.

      If the assigned account numbers are received by the resident under transactions on acquisition of shares from a non-resident (sale to a non-resident), shares in the capital of a third resident person, Part 1 shall not be filled out.

      8. The sums shall be reflected in thousand US dollars.

      Transactions for the reporting period shall be carried at their actual cost. Amounts denominated in other currencies are translated into US dollars using the market currency exchange rate at the transaction date or at the end of the reporting period, respectively. The resulting exchange differences shall be reflected in the lines with codes 32, 63 and 73.

      The balance at the beginning of the reporting period (lines with codes 10, 60 and 70) is equal to the balance at the end of the period previous to the reporting period (lines with codes 39, 64 and 74, respectively), for each column.

      9. The increase in the cost of capital of the investment object for the reporting period is reflected with a (+) symbol, the decrease in the cost of capital with a (-) symbol.

      Line 31 shall be filled out when the National Bank of the Republic of Kazakhstan assigns an account number instead of the previously assigned account number according to clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

      The line with code 35b shall reflect the actual transfer to the investor (investor) of the right to own the investment object in case of purchase of an investment object from third parties (sale to third parties), including by installments.

      Refund of money (refund without execution) shall be reflected in the line with code 35.

      10. The line with code 41 shall reflect dividends declared in the reporting period, including tax withheld at the source of payment from these dividends.

      The lines with codes 51, 52, 53 reflect the dividends actually paid to investors in the reporting period, with the amount of tax withheld at the source of payment and actually paid in the reporting period. Moreover, the tax paid in the reporting period may relate to dividends declared earlier than the reporting period.

      When paying only tax in the reporting period without paying dividends, tax payment should be reflected on the corresponding lines with codes 51, 52, 53.

      Tax arrears are shown on the line with the code 54.

      11. Lines with codes 60, 61, 62, 63, 64, 70, 71, 72, 73, 74 are filled out when the investor buys shares from a third party (sells to a third party), a share of the investment object on an advance payment or with a deferred payment. If a resident has requirements for a non-resident, part 2 is filled out. If a resident has obligations to a non-resident, part 3 is filled out.

      12. Filling in the lines with codes 35, 63, 73 requires detailed explanation in the note to the Form.

      13. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      14. Corrections (changes, additions) to the Form are made within 6 (six) months after the deadline for monitoring currency operations in the Republic of Kazakhstan established by clause 24 of the Rules.

  Annex 5
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan

      Form, intended for collecting administrative data

      "Report on fulfillment of obligations"

      Reporting period: __________ quarter ____ year

      Form index: ПР-Д-5

      Periodicity: quarterly

      Scope of persons submitting information: resident

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the account number

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Resident___________________________________________________________________

      (surname, name, patronymic (if any) of an individual, name of a legal entity)
Individual identification number, business identification number

      __________________________________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan __________________

      Section 1. Information about fulfillment of obligations

item
no.

Type of fulfillment of obligation

Payment purpose code

Name of asset

Sender

Beneficiary

Date

Currency

Amount, thousand of currency units

Note

Residency indicator

Name, surname, name, patronymic (if any)

Residency indicator

Name, surname, name, patronymic (if any)

1

2

3

4

5

6

7

8

9

10

11

12





































      Section 2. Information about accumulated value and income

      Thousand USD

Line code

Name of indicator

Total

А

Б

1

10

Accumulated value as of the end of the reporting period, including in the form of:


11

money


12

securities, participatory shares


13

real estate


14

other (write out)


20

Resident’s income in the reporting period


21

Non-resident’s income in the reporting period


      Note: _____________________________________________________________________

      __________________________________________________________________________

      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ _____________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data, "Report on
fulfillment of obligations"

Explanations on filling out the form, intended for collecting administrative data,
"Report on fulfillment of obligations"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form, intended for collecting administrative data, "Report on fulfillment of obligations" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by the residents of the Republic of Kazakhstan under the currency agreements with an account number for transactions of third parties on participation in capital, with securities, derivative financial instruments, property rights to real estate, right to intellectual property, to joint activities, trust management, trust, accounts of branches (representative offices) of the resident with the location beyond the Republic of Kazakhstan on a quarterly basis.

      4. A head или a chief accountant (for legal entities) and the Performer shall sign the Form indicating ] surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. For the purposes of filling out the Form, the following notions shall be used:

      1) program of options for securities of non-resident issuers for employees means a program in which an employee of a resident legal entity acquires the agreed number of securities of non-resident issuers who are investors of this legal entity and (or) investors of investors of this legal entity;

      2) securities of non-resident issuers means financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan and (or) the issuer's country, including depositary receipts, the underlying asset of which is the securities of non-resident issuers.

      6. Section 1 shall reflect information on the performance of obligations under a foreign exchange agreement in the reporting period.

      Column 2 shall reflect the type of fulfillment of obligations under the currency agreement:

      1) in the form of payments and (or) transfers of money;

      2) in the form of delivery of goods (performance of work, provision of services);

      3) in the form of an asset transfer (securities, participatory interests, shares of investment funds, real estate, the right to an intellectual property, other types of assets requiring decryption);

      4) other (requiring detailed explanation).

      If the obligation is fulfilled in the form of money, then column 3 indicates the payment destination code, column 4 is not filled out, and columns 5, 6, 7, 8, 9, 10, 11 indicate sender of money, beneficiary of money, date of payment, currency of payment, amount of payment in thousands of units of payment currency based on a payment document for transfer (receipt) of money.

      Payments and (or) transfers of money are reflected in the Form, including taxes. The form shall reflect the return of money (refund without execution).

      If the obligation is fulfilled in the form of an asset transfer, then the name of the asset is indicated in column 4, column 3 is not filled out, and columns 5, 6, 7, 8, 9, 10, 11 indicate the person transferring the asset, the person accepting the asset, date asset transfer, Currency of the value of the asset, amount of the value of the asset in thousands of units of the currency of the agreement.

      If the fulfillment of the obligation is carried out in the form of work, the provision of services or in any other way, then columns 3, 4 are not filled out, and columns 5, 6, 7, 8, 9, 10, 11 indicate the person performing the obligation, the person taking the obligation , date of fulfillment of the obligation, currency and amount of the value of the obligation performed in thousands of units of the currency of the agreement.

      Columns 3, 5, 7 shall be filled out in accordance with the Rules for the application of codes of economic sectors and payment purpose approved by the resolution of the National Bank of the Republic of Kazakhstan dated August 31, 2016 no. 203 "On approval of the Rules for applying codes of economic sectors and payment purpose", registered in the Register of State Registration of Normative Legal Acts under no. 14365. Column 10 is completed in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2012 "Codes for the designation of currencies and funds".

      When submitting the Form on an account in a foreign bank of a branch (representative office) of a legal entity with a location outside of the Republic of Kazakhstan, the Form shall reflect intra-corporate transfers of money: sent by the legal entity to this branch (representative office) to this account received by the legal entity from this branch (representative) from this account.

      7. Section 2 shall reflect information on accumulated value at the end of the reporting period and income for the reporting period.

      Section 2 shall be filled out in the following cases:

      1) when submitting the Form on an account with a foreign bank, an open branch (representative office) of a legal entity with a location outside of the Republic of Kazakhstan: the balance of the amount of money at the end of the reporting period on this account, the fee accrued to the resident in the reporting period by the foreign bank on this account;

      2) when submitting the Form for operations related to the acquisition of ownership of real estate abroad: the value of real estate at the end of the reporting period, the resident's income from of real estate in the reporting period are reflected;

      3) when transferring money and other property to trust, a trust shall reflect the value of the transferred property at the end of the reporting period, the income of a resident (non-resident) in the reporting period, including property management;

      4) according to the program of options for securities of non-resident issuers concluded by a resident legal entity for its employees, the total value of the securities of non-resident issuers from employees is reflected;

      5) for transactions related to the transfer of money and financial instruments to professional securities market participants carrying out currency transactions on behalf of customers, the accounts for accounting and storage of money owned by customers reflect the value of the transferred property at the end of the reporting period, income of a resident (non-resident) in the reporting period.

      8. In the absence of information for the reporting period, the Form is submitted with zero values.

      9. Corrections (changes, additions) to the Form are made within 6 (six) months after the deadline for submission established by clause 24 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 6
to the Rules for monitoring
currency transactions in the
  Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the movement of money in an account with a foreign bank"

      Reporting period: __________ quarter ____ year

      Form index: ПР-Ф-6

      Periodicity: quarterly

      Scope of persons submitting information: resident legal entity

      To be submitted to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the account number

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Resident___________________________________________________________________

      (legal entity name)

      Business identification number _________________________________________________

      Account number of the National Bank of the Republic of Kazakhstan __________________

      Name of a foreign bank, country _______________________________________________

      __________________________________________________________________________

      Currency of the account ______________________________________________________

      thousand currency units of the account

Line code

Name of indicators

Current account

Deposit, deposit opened within the framework of this current account

А

B

1

2

10

The rate at which remuneration is charged on the account in the reporting period (% per annum)




11

Balances at the beginning of the reporting period




20

Total of money received for the period ((21) + (31) + (32))





including:




21

from non-residents ((22) + (23) + (24) + (25) + (26) + (27) + (28) + (29) + (30)):




22

proceeds from the export of goods (works, services)




23

on attracted financial loans




24

from repayment of issued financial loans




25

on participation in the authorized capital (including shares)




26

on transactions with securities (excluding shares) and derivative financial instruments




27

from sale of real estate




28

from joint activities




29

remuneration and dividends




29а

including remuneration on this account




30

other (write out)




31

from residents




32

due to the transfer from other own bank accounts, including currency conversion ((33)+(34)):




33

from bank accounts with the authorized banks




34

from accounts with foreign banks




40

Total of money spent for the period ((41) + (42) + (52) + (53))





including:




41

for maintenance of own branches and representative offices




42

other spending on non-residents ((43)+(44) +(45) + (46) + (47) + (48) + (49) + (50) + (51)):




43

for import of goods (works, services)




44

for repayment of attracted financial loans




45

for issuance of financial loans




46

on participation in the authorized capital (including shares)




47

on transactions with securities (excluding shares) and derivative financial instruments




48

for purchase of real estate




49

for joint activities




50

for payment of remuneration and dividends




51

other (write out)




52

other spending for residents




53

due to the transfer to other own bank accounts, including currency conversion ((54) + (55)):




54

to bank accounts with the authorized banks




55

to accounts with the foreign banks




56

changes due to the exchange rate difference (+)/(-)




60

Balances at the end of the reporting period ((11) + (20) – (40)+ (56))




70

Remuneration accrued in the reporting period by a foreign bank in this bank account




Overdraft Information

80

The rate at which interest is accrued for overdraft in the reporting period (% per annum)


81

Balances at the beginning of the reporting period


82

including balances remuneration for overdraft


83

Provision of overdraft by the bank ((84) + (85) + (86) + (87))



including:


84

for the maintenance of own branches and representative offices


85

other expenses for non-residents


86

other expenses for residents


87

due to the transfer to other own bank accounts, including currency conversion


88

Remuneration accrued in the reporting period by the bank for overdraft


89

Overdraft repayment to a bank


90

Payment of remuneration for overdraft to the bank


91

Other changes for the reporting period on overdraft (write out)


92

Other changes for the reporting period on remuneration (write out)


93

Balances at the end of the reporting period ((81) + (83) + (88) – (89) – (90) + (91) + (92))


94

including balances on remuneration for overdraft ((82) + (88) – (90) + (92))


      Note: ____________________________________________________________________

      _________________________________________________________________________

      Head (Chief accountant)     

      ________________ _________ ______________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ____________________________ telephone _________________

      (signature) (surname, name, patronymic (if any))
"____" ___________ 20___

  Annex
to the form, intended for collecting
administrative data,
"Report on the movement of
money in an account with
a foreign bank"

Explanations on filling out the form intended for collecting administrative data,
"Report on the movement of money in an account with a foreign bank"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form intended for collecting administrative data, "Report on the movement of money in an account with a foreign bank" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 3 of article 16 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by a legal entity - resident of the Republic of Kazakhstan for the account number of the account with a foreign bank on a quarterly basis.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. Column 1 shall reflect information on the current account, deposit, unallocated metal account opened with a foreign bank.

      In cases where a deposit is opened in the framework of the current account, information on such a deposit shall be shown in column 2. In cases where several deposits are opened in the current account, information on such deposits shall be reflected for each deposit separately.

      6. The line with code 10 shows the net (excluding taxes) average interest rate for the current account and deposit (% per annum) in the reporting period, and the line with code 80 shows the overdraft rate. The interest rate shall be shown in numerical form, rounded to the nearest hundredths. If the interest rate is floating, then the base value of the rate in the reporting period shall be used. If the interest rate is zero, then zero value shall be written down.

      If the Form is represented with zero values, then the lines with codes 10, 80 shall not be filled out.

      7. Amounts shall be reflected in thousands of units of the account currency (deposit)).

      For multicurrency accounts (deposits), as well as non-allocated metal accounts, the amounts shall be reflected in thousands of tenge.

      8. In the case of filling out the lines with codes 34, 55, the note should indicate the account number of the account in a foreign bank from which (to) the money is transferred.

      9. Information on overdraft shall be filled out when a foreign bank provides an overdraft to a resident legal entity on this account in accordance with the conditions for opening an account in the absence of an assigned account number for such an overdraft.

      An overdraft is understood as a foreign bank lending to a customer’s account to pay them settlement documents in the event of insufficient or absent money in the customer’s account. In case of an overdraft, the bank writes off all the money available on the customer’s account and at the same time provides the customer with a financial loan for part of the payment uncovered by money in the customer’s account.

      The resulting exchange differences shall be reflected in other changes (lines with codes 91, 92).

      10. The balance at the beginning of the reporting period (lines with code 11, 81, 82) is equal to the balance at the end of the previous reporting period (lines with code 60, 93, 94, respectively).

      11. The line with code 70 shall reflect the remuneration accrued in the reporting period, excluding taxes on this remuneration.

      12. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      13. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by clause 24 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 7
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the conditions for attracting financial loans from non-residents

by an authorized bank"

      Reporting period: __________ month ____ year

      Form index: ПР-7

      Periodicity: monthly

      Scope of persons submitting information: the authorized bank

      To be submitted to the Central Office of the National Bank of the Republic of Kazakhstan

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Name of the authorized bank __________________________________

item no.

Name of indicator

Information about financial loan 1

Information about financial loan 2

Information about financial loan …

А

Б

1

2

1

Currency Agreement (name, number, date, goal and purpose)




2

Document (s) in addition to the currency agreement (if any) (name number, date, note)




3

Non-resident participant (non-resident participants) of the currency agreement (name, country, status in a currency transaction)




4

Sequence number (number of certificate of notification (if any)) of this of the currency agreement




5

Amount of the currency agreement (in the currency of the currency agreement)




6

Currency of the agreement




7

Framework agreement (if any) (name, number, date)




8

The relation of a non-resident to an authorized bank




9

Rate of remuneration (interest) for using a loan (in case of a fixed interest rate,% per annum is indicated, in case of a floating rate of remuneration, its calculation base and margin rate are indicated)




10

The rate of overdue payments on principal (per each day of delay, other (write out))




11

Related payments (commission for organization, for management, for obligations, other (write out), as a percentage of the loan amount, principal, other (write out))




12

Brief description of the transaction (instructions on payment, cash flow chart, other (write out))




13

Information about the agent (operator, organizer) of the loan (if any) (name, business identification number (hereinafter - BIN) of resident, non-resident)




14

Special conditions (Borrower’s right for renewal, for early repayment, Creditor’s right to demand early repayment of debt, other (write out))




15

Details of contracts funded under this of the currency agreement (if any):




15.1

Information about the applicant applying for funding (name, BIN of the resident, non-resident country)




15.2

information about the funded contract (funded contracts) (name, number, date, amount in currency of the currency agreement, currency, contract account number, transaction passport number (if any))




15.3

information about the beneficiary party to the contract (name, BIN of the resident, non-resident country)




15.4

form of financing of the authorized bank by the creditor (receipt of funds to the account of the authorized bank, payment by the creditor to beneficiary, other (write out))




16

Schedule of receipt of funds and debt repayment (thousand units of the currency of the agreement)




17

Note




      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))

      Performer _________ ______________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for
collecting administrative data,
"Report on the conditions for attracting financial loans from non-residents by an authorized bank"

Explanations on filling out the form intended for collecting administrative data,
"Report on the conditions for attracting financial loans from non-residents
by an authorized bank"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form intended for collecting administrative data, "Report on the conditions for attracting financial loans from non-residents by an authorized bank" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 1 of article 15 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted monthly by authorized banks of the Republic of Kazakhstan on financial loans attracted by them from non-residents in the reporting period, and on financial loans previously raised by them from non-residents, for which the information specified in the subparagraphs 1), 2), 3), 4) clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan has changed.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. The Form shall be prepared by the authorized bank for each financial loan as a whole according to the system of the authorized bank.

      6. The Form shall reflect information on financial loans attracted by an authorized bank from non-residents for a period of more than 180 (one hundred eighty) days if the amount of debt of an authorized bank under the the currency agreement exceeds or will exceed 500,000 (five hundred thousand) US dollars in equivalent:

      1) on the conditions for attracting such financial loans in the reporting period;

      2) on changes in the reporting period of the information specified in subparagraphs 1), 2), 3), 4) clause 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, on such financial loans raised earlier.

      Line with code 6 shall be filled out according to the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 07 ISO 4217-2012 "Codes for denominations of currencies and funds".

      The line with code 7 shall reflect the framework agreement (general agreement, credit line and others) that defines the framework conditions for lending to individual transactions, including of the currency agreement, indicated in the line with code 1.

      7. The line with code 8 shall reflect the relation of the non-resident creditor to the authorized bank:

      1) direct non-resident ownership of 10 (ten) percent and more voting shares of an authorized bank;

      2) indirect non-resident ownership of 10 (ten) percent and more voting shares of an authorized bank;

      3) direct ownership by a resident of 10 (ten) percent and more voting shares of an authorized bank;

      4) indirect resident ownership of 10 (ten) percent and more voting shares of an authorized bank;

      5) the authorized bank and non-resident do not have any control or influence on each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent of the voting shares of an authorized bank;

      6) cases not specified in subparagraphs 1), 2), 3), 4) and 5) of this clause of the Form.

      8. The line with code 16 shall reflect information about the receipt of funds by an authorized bank and its repayment of debts under a currency agreement: the actual or estimated (in the future) date of receipt of funds (in the form of money, goods (work, services), other) or the date of repayment of the main debt and payment of remuneration, amount of receipts (payments), in thousands of units of the currency of the agreement. If the amount of the agreement is not provided for by the currency agreement, information shall be shown only on the actual receipt of funds. In the case of a floating rate of remuneration, the estimated amount of interest payment shall be calculated based on the value of the base rate at the end of the reporting period, unless otherwise specified by the currency agreement.

      9. If the amount in the currency agreement consists of several amounts in different currencies, then for each amount and currency of the agreement, separate columns of the Form shall be filled out.

      10. The sequence number shall be assigned by the National Bank of the Republic of Kazakhstan to reflect information on the actual performance of obligations for each financial loan in the Form on the development and servicing of financial loans attracted by an authorized bank from non-residents for which there are outstanding obligations at the beginning and (or) end of the reporting period in the form according to Annex 8 to the Rules for monitoring currency transactions in the Republic of Kazakhstan.

      The sequence number shall not be assigned to the framework agreement establishing the principles of cooperation, but not defining certain essential conditions for financing of an authorized bank by a non-resident.

      11. In the absence of information for the reporting period, the Form shall not be submitted.

      12. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by clause 32 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 8
to the Rules for monitoring
currency transactions in the
Republic of Kazakhstan
Form, intended for collecting
administrative data

"Report on the development and servicing of financial loans attracted by an authorized
bank from non-residents for which there are outstanding obligations at the
beginning and (or) end of the reporting period"

      Reporting period: __________ quarter ____ year

      Form index: 11-ОБ

      Periodicity: quarterly

      Scope of persons submitting information: the authorized bank

      To be submitted to the Central Office of the National Bank of the Republic of Kazakhstan

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Deadline for submission: up to 10 (tenth) day (inclusive) of the month following the reporting period

      Form

      Name of the authorized bank __________________________________

      Table 1. The development of and servicing of financial loans, of which the National Bank of the Republic of Kazakhstan presented a report according to article 32 of the Rules for monitoring currency transactions in the Republic of Kazakhstan

Sequence number

Creditor’s name

Name of the currency of the loan

А

B

C




      Table cont.

Principal

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Increase

Decrease

Total

whereof due to

Total

whereof due to reorganization

Amount, thousand units of the currency of the agreement

Balance account number

reorganization

capitalized remuneration

1

2

3

4

5

6

7

8









      Table cont.

Remuneration

Loan status

Note

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Accrued

Paid

Amount, thousand units of currency of the agreement

Balance account number

9

10

11

12

13

14

15








      Table 2. Development and servicing of other financial loans

Sequence number

Sequence number from the report for the previous period

Name of the creditor

Name of the currency of the agreement

Loan amount






А

B

С

D

E











      Table cont.

Number of loan agreement (contract)

Period of validity

Name of the country of the creditor

Development date

Maturity Date

F

G

H

I





      Table cont.

Principal

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Increase

Decrease

Amount, thousand units of the currency of the agreement

Balance account number

Total

whereof due to

Total

whereof due to reorganization

reorganization

reorganization

1

2

3

4

5

6

7

8









      Table cont.

      Head (Chief accountant)

      ________________ _________ ________________________________________________

      (position) (signature) (surname, name, patronymic (if any))
Performer _________ ______________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for
collecting administrative data,
"Report on the development and
servicing of financial loans
attracted by an authorized bank
from non-residents for which there
  are outstanding obligations at the
beginning and (or) end of the
reporting period"

Explanations on filling out the form intended for collecting administrative data,
"Report on the development and servicing of financial loans attracted by an authorized bank
from non-residents for which there are outstanding obligations
at the beginning and (or) end of the reporting period"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the Form intended for collecting administrative data, "Report on the development and servicing of financial loans attracted by an authorized bank from non-residents for which there are outstanding obligations at the beginning and (or) end of the reporting period" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 1 of article 15 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control".

      3. The Form shall be submitted by the authorized bank on financial loans, attracted by it from non-residents on a quarterly basis.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. The Form shall reflect information separately for each financial loan for which there are unliquidated obligations at the beginning and (or) end of the reporting period to non-residents as a whole through the system of an authorized bank.

      6. Table 1 shows the information on the development, repayment and servicing of financial loans, about which the authorized bank submitted a report on the conditions for attracting authorized loans from non-residents by the authorized bank in the form established by Annex 7 to the Rules for monitoring currency transactions in the Republic of Kazakhstan.

      7. Table 2 shows information on the development, repayment and servicing of other financial loans.

      8. Amounts shall be shown in thousands of contract currency units.

      9. In Table 1:

      column A shall reflect the sequence number assigned by the National Bank of the Republic of Kazakhstan to a financial loan in the report on the conditions for an authorized bank to attract financial loans from non-residents in the form according to Annex 7 to the Rules for monitoring currency transactions in the Republic of Kazakhstan or certificate number on a notification issued to an authorized bank prior to the entry into force of the Rules for monitoring currency transactions in the Republic of Kazakhstan on a financial loan from a non-resident;

      column 14 shall reflect the status of the loan agreement at the end of the reporting period from the list: “current”, “full fulfillment of obligations by the parties”. A loan agreement shall be deemed effective until the parties have fulfilled their obligations, including interest or late payments..

      10. Table 2 in column B indicates the serial number of the financial loan from the Form submitted for the previous period.

      11. In Tables 1 and 2:

      column 1 shall reflect the principal debt outstanding at the beginning of the reporting period, including overdue;

      column 2 shall reflect the increase in the reporting period of the main debt due to the receipt of credit funds, debt reorganization and interest capitalization;

      column 3 shall reflect the increase in debt due to reorganization upon assignment of a claim (transfer of debt);

      column 4 shall reflect the capitalization of interest (assignment of interest to the main debt);

      column 5 shall reflect the decrease for the reporting period of the main debt, including overdue, due to repayment and reorganization;

      column 6 shall reflect the decrease in debt due to reorganization. The main types of reorganization are early repayment, forgiveness, assignment of claims (debt transfer), exchange of debt for equity instruments (of the borrower and (or) third parties), real estate and other assets of the borrower, debt securities of the borrower, delivery of goods and other debt obligations the borrower;

      columns 7, 8 shall reflect the principal debt outstanding at the end of the reporting period, including overdue debt, and the number of the balance account on which the balance of the debt is taken into account;

      column 9 shall reflect the interest arrears, including overdue, at the beginning of the reporting period;

      column 10 shall reflect the accrued remunerations in the reporting period;

      column 11 shall reflect the reduction in the reporting period of remuneration, including overdue, due to payment, reorganization and capitalization of remuneration;

      columns 12, 13 shall reflect the debt at the end of the reporting period for remuneration, including overdue, and the number of the balance account on which this debt is recorded.

Remuneration

Loan status

Note

Balance at the beginning of the reporting period, thousand units of the currency of the agreement

Transactions in the reporting period, thousand units of the currency of the agreement

Balance at the end of the reporting period

Accrued

Paid

Amount, thousand units of currency of the agreement

Balance account number

9

10

11

12

13

14

15








      12. Column 15 of Table 1 and Table 2 shall reflect (if any) the type of collateral and amount of collateral in thousands of currency units with currency. If there are several types of collateral, all types of collateral and the total market value of the collateral in thousand tenge are indicated.

      Column C of Table 1 and column D of Table 2 shall be filled out according to the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 07 ISO 4217-2012 "Codes for denomination of currencies and funds".

      Column I of Table 2 shall be filled out in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 06 ISO 3166-1-2016 " Codes for representing the names of countries and units of their administrative divisions. Part 1. Country Codes".

      13. Arithmetic-logical control in the Tables 1 and 2:

      column 1 = column 7 of the Form submitted for the previous quarter;

      column 2 >= column 3 + column 4;

      column 5 >= column 6;

      column 7 = column 1 + column 2 - column 5;

      column 9 = column 12 of the Form submitted for the previous quarter;

      column 12 = column 9 + column 10 - column 11.

      14. In the absence of information for the reporting period, the Form shall not be submitted.

      15. Corrections (changes, additions) to the Form are made within 6 (six) months after the deadline for submission established by clause 33 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

  Annex 9
to the Rules for monitoring currency transactions in the Republic of Kazakhstan
Form, intended for collecting
administrative data

      "Report of currency transactions"

      Reporting period: _______ month ____ year

      Form index: ПР-9

      Periodicity: monthly

      Scope of persons submitting information: the authorized bank

      To be submitted to the Central Office of the National Bank of the Republic of Kazakhstan

      The Form of administrative data is placed on the Internet resource of the National Bank of the Republic of Kazakhstan at www.nationalbank.kz

      Date of submission: until the 18th (eighteenth) day (inclusive) of the month following the reporting period

      Form

      Business identification number (hereinafter referred to as the BIN) of the authorized bank

      __________________________________________________________________

      Name of the authorized bank __________________________________

1. Details of the currency agreement

Number of the currency agreement

Date of the currency agreement

Account number of the currency agreement

1.1

1.2

1.3




      Table cont.

2. Sender of money under a payment document

Name or surname, name, (if any)

BIN, Individual identification number (hereinafter referred to as the IIN)

Country code

Indicator of residency

Economy sector code

2.1

2.2

2.3

2.4

2.5






      Table cont.

3. Beneficiary a payment document

Name or surname, name, patronymic (if any)

BIN, IIN

Country code

Indicator of residency

Economy sector code

3.1

3.2

3.3

3.4

3.5






      Table cont.

4. Information about the currency transaction

Date

Currensy transaction code

Payment purpose code (PPC)

Amount in thousands of currency units

Currency payment code

Payment indicator

Indicator of internal transfer of money

Indicator of transaction, associated with cash withdrawal

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8









      Table cont.

5. Information about the organization (bank) of the counterparty in currency transaction

Identification code of organization (bank) (BIC)

Name

Country code

5.1

5.2

5.3




      Table cont.

6. Sender of money under a currency agreement

Name or surname, name, patronymic (if any)

BIN, IIN

Country code

Indicator of residency

Economy sector code

6.1

6.2

6.3

6.4

6.5






      Table cont.

7. Beneficiary of money under a currency agreement

Name or surname, name, patronymic (if any)

BIN, IIN

Country code

Indicator of residency

Economy sector code

7.1

7.2

7.3

7.4

7.5






      Table cont.

8. Note


      Head (Chief accountant)

      ________________ _________ _______________________________________________

      (position) (signature) (surname, name, patronymic (if any))
Performer _________ _____________________________________ telephone _______________

      (signature) (surname, name, patronymic (if any))

      "____" ___________ 20___

  Annex
to the form, intended for
collecting administrative data,
"Report of currency transactions"

Explanations on filling out the form intended for collecting administrative data,
"Report of currency transactions"
Chapter 1. General provisions

      1. This explanations shall determine the uniform requirements on filling out the form intended for collecting administrative data, "Report of currency transactions" (hereinafter referred to as the Form).

      2. The Form has been developed in accordance with clause 5 of article 14, clause 3 of article 15, clause 3 of article 16 of the Law of the Republic of Kazakhstan dated July 2, 2018 "On currency regulation and currency control" (hereinafter referred to as the Law on currency regulation and currency control).

      3. The Form shall be submitted by the authorized bank on a monthly basis and includes information on currency transactions conducted by it, including on behalf of customers.

      4. A head or a chief accountant (for legal entities) and Performer shall sign the Form indicating surname, name, patronymic (if any).

Chapter 2. Filling out the Form

      5. The Form shall reflect the information on financial loans attracted by an authorized bank from non-residents for a period of more than 180 (one hundred eighty) days if the amount of debt of an authorized bank under the currency agreement exceeds or exceeds 500,000 (five hundred thousand) US dollars in equivalent.

      6. The Form shall reflect information on financial loans attracted by an authorized bank from non-residents for a period of more than 180 (one hundred eighty) days if the amount of debt of an authorized bank under the currency agreement exceeds or will exceed 500,000 (five hundred thousand) US dollars in equivalent.

      7. Currency transactions shall be reflected in the Form:

      on payments and (or) transfers of money on behalf of customers (including those made using payment cards) - as of the date of crediting of money to the customer’s bank account with an authorized bank (debiting money from the customer’s bank account with an authorized bank);

      on own payments and (or) transfers of money of an authorized bank - on the date of crediting of money to the correspondent account of an authorized bank (debiting of money from the correspondent account of an authorized bank);

      for other currency transactions- on the date of the transaction.

      Information on payments and (or) transfers of money on currency transactions made using payment cards is corrected by an authorized bank as information on such payments and (or) transfers of money is received from a resident or non-resident.

      8. Parts 1, 6 and 7 of the Form shall be completed in case of currency transactions based on of the currency agreement.

      When an authorized bank sells foreign currency for the national currency, in part 1 of the Form, the details of the currency agreement shall be indicated, in fulfillment of the obligations under which the foreign currency is purchased, parts 6 and 7 of the Form shall not be filled out. When an authorized bank purchases foreign currency for the national currency, parts 1, 6 and 7 of the Form shall not be completed.

      9. In part 1 of the Form, the details of the currency agreement shall be indicated. Column 1.3 is filled in if an account number shall be assigned to the currency agreement.

      10. Parts 2 and 3 of the Form shall indicate the sender information of money and beneficiary in accordance with the payment document.

      Columns 2.3, 3.3 shall indicate the two-letter code of the country of registration (for a legal entity, branch (representative) of a legal entity) or the country of permanent residence (for of an individual based on nationality or right, provided for in accordance with the legislation of the Republic of Kazakhstan or foreign state) sender of money, beneficiary in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 06 ISO 3166-1-2016 " Codes for representing the names of countries and units of their administrative divisions. Part 1. Country Codes".

      Columns 2.4, 2.5, 3.4, 3.5 shall be completed in accordance with Rules for applying codes of sectors of the economy and purpose of payments approved by the decree of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 no. 203 "On approval of the Rules for applying codes of sectors of the economy and purpose of payments", registered with the Register of State Registration of Normative Legal Acts under no. 14365, (hereinafter referred to as the Rules for applying codes of sectors of the economy and purpose of payments).

      When depositing (withdrawing) cash from a bank account in parts 2 and 3, information about the account holder shall be filled out, with the exception of cases when a third party has deposited cash into a bank account of an individual. When depositing cash by a third party into a bank account of an individual in part 2, information about the person who makes the money shall be filled out in part 3 - about the account holder.

      When an authorized bank sells foreign currency, checks, bills, other payment documents or other currency values, part 2 of the Form reflects information about the authorized bank, and part 3 of the Form reflects information on the client-buyer. When an authorized bank purchases foreign currency, checks, bills, other payment documents or other currency values, part 2 of the Form shall reflect the information about the customer-seller, and part 3 of the Form shall reflect the information about the authorized bank.

      11. In part 4 of the Form, information about the currency transaction shall be indicated.

      Column 4.2 shall be completed in accordance with Annex 2 to the Rules for currency transactions in the Republic of Kazakhstan approved by the National Bank of the Republic of Kazakhstan in accordance with subclause 1) clause 4 of article 5 of the Law on currency regulation and currency control.

      Column 4.3 shall be completed in accordance with the Rules for applying codes of sectors of economy and purpose of payments.

      Column 4.5 shall indicate a three-digit letter currency code in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 07 ISO 4217-2012 "Codes for denomination of currencies and funds".

      In column 4.6, for payments sent or money transfer, operations on cash withdrawal of foreign currency or sale by an authorized bank of foreign currency, checks, bills, other payment documents or other currency values, “02” - for incoming payments or transfers of money, operations on crediting cash in foreign currency or buying authorized currency by a bank of foreign currency, checks, bills, other payment documents or other currency values - “01” shall be indicated.

      Column 4.7 shall indicate “1” if payment and (or) the transfer of money is made between a legal entity and its structural divisions or between structural divisions of one legal entity, in other cases “0” shall be indicated.

      Column 4.8 shall be completed in accordance with clause 2 of article 21 of the Law on currency regulation and currency control as follows:

      "1" – A financial loan stipulating the provision by a non-resident of money to a resident (with the exception of an authorized bank) if the terms of the corresponding of the currency agreement do not provide for the transfer of money to be received from a non-resident to the bank accounts of the resident in authorized banks;

      "2" – a financial loan stipulating occurrence for a resident (with the exception of an authorized bank) of claims to a non-resident on return of money if the terms of the currency agreement do not provide for the transfer of money to be received from a non-resident to the bank accounts of the resident in authorized banks;

      "3" – financial loan, stipulating the provision by a resident of money to a non-resident who is not an affiliate, for a period of more than 720 (seven hundred twenty) days without payment of interest for using the subject of a financial loan;

      "4" – export transactions, if the conditions of the corresponding of the currency agreement stipulate that the term for fulfillment of obligations to pay for export by a non-resident exceeds 720 (seven hundred twenty) days from the date of fulfillment of obligations by a resident;

      "5" – operations to pay for imports, if the terms of the currency agreement stipulate that the deadline for fulfillment of the obligation to return of money (advance payment or full prepayment) by a non-resident in the event of non-fulfillment by a non-resident of his import obligations is more than 720 (seven hundred twenty) days from the date of fulfillment of obligations by the resident;

      "0" – in other cases.

      On the basis of indicator “5”, the term of fulfillment of obligations shall be understood as the term of fulfillment of obligations by a non-resident for the return of money (advance payment or full prepayment) in case of non-delivery of goods (failure to provide services, failure to perform work). If the terms of the currency agreement do not provide for a separate period for the return of money in case of non-delivery of goods (failure to provide a service, failure to perform work), then the term for fulfillment of obligations is understood as the delivery time for the goods (provision of the service, performance of work).

      12. In part 5 of the Form, information shall be provided about the organization (bank) of the counterparty in the currency transaction - the organization (bank) of the sender of money for received payments and (or) transfers of money, the organization (bank) of the beneficiary for the payments sent and (or) transfers of money. For intra-bank foreign exchange transactions, information shall be provided on the reporting authorized bank. If the documents based on which the payment is made and (or) the transfer of money is absent, information about the organization (bank) of the sender of money part 5 shall not be filled out.

      Column 5.3 shall indicate a two-letter country code of the organization (bank) of the sender of money or beneficiary in accordance with the national classifier of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan 06 ISO 3166-1-2016 “Codes for representing the names of countries and units of their administrative-territorial units. Part 1. Country codes. " For intra-bank currency transactions, the code “KZ” shall be indicated.

      13. Parts 6 and 7 of the Form shall provide information about the sender of money or the recipient of money under a foreign exchange agreement. If the sender (recipient) of money under the currency agreement coincides with the sender of money (beneficiary) a payment document, then in part 6 (7) the information shall be filled out similarly to part 2 (3) of the Form.

      In columns 6.3. and 7.3 a two-letter code of the country of registration (for a legal entity, branch (representative) of a legal entity) or the country of permanent residence (for of an individual based on nationality or right, provided for in accordance with the legislation of the Republic of Kazakhstan or foreign state) of the sender or recipient of money under a currency agreement in accordance with the national classifier of the Republic of Kazakhstan NK RK 06 ISO 3166-1-2016 “Codes for the representation of the names of countries and units of their administrative-territorial units. Part 1. "Country Codes" shall be indicated.

      Columns 6.4, 6.5, 7.4, 7.5 shall be filled out in accordance with the Rules for applying codes of economic sectors and payment purpose.

      14. Part 8 of the Form shall indicate additional information that is not included in parts 1, 2, 3, 4, 5, 6 and 7 of the Form: information about the investee, issuer of securities, country of real estate, special payment conditions, date of crediting of money to the account of storage of instructions of the sender according to the currency legislation.

      15. The lack of clarifying information in part 8 of the Form shall not be a violation. Inclusion in the Form of foreign exchange transactions for an amount less than the established threshold value shall not be a violation.

      16. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      17. Corrections (changes, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by clause 34 of the Rules for monitoring currency transactions in the Republic of Kazakhstan.

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