Regulatory Alerts2025-11-20
Instruction No. 205 on Filling Out Reporting Form No. 1-AM "External Financial Operations of Foreign Economic Activity Subjects"
The National Bank of Tajikistan issued Instruction No. 205 to standardize the reporting procedure for external financial operations of foreign economic activity subjects, mandating accurate compilation of actual and forecast data on cross-border financial assets and liabilities. The instruction defines comprehensive terminology for residents, non-residents, and various financial instruments, while establishing precise classification rules by instrument type, functional category, and maturity. It further specifies accounting methodologies for Islamic financing, debt restructuring, reinvestment of income, and currency conversion to ensure consistency in compiling Tajikistan’s balance of payments, international investment position, and external debt.