Instruction No. 221 on Filling Out Statistical Reporting Form No. 1-DS 'Report on Deposit/Savings Operations'

"Registered" by the Ministry of Justice of the Republic of Tajikistan under No. 885, dated June 05, 2017. Approved by Resolution of the National Bank of Tajikistan No. 25 dated “March 31”, 2017.

INSTRUCTION No. 221 on Filling Out Statistical Reporting Form No. 1-DS “Report on Deposit/Savings Operations”

Instruction No. 221 on filling out reporting form No. 1-DS “Report on Deposit/Savings Operations” (hereinafter - the Instruction) is developed in accordance with Articles 42 and 86 of the Law of the Republic of Tajikistan “On the National Bank of Tajikistan” and regulates the procedure for deposit organizations to submit reports on the status of deposit/savings operations under contracts, balance sheet accounts, balances and operations by payment purpose, with the aim of preparing a banking statistical bulletin.

CHAPTER 1. GENERAL PROVISIONS

1. The following basic terms are used in this Instruction:

• deposit - monetary funds and other valuables of individuals and legal entities transferred to a deposit organization for safekeeping;
• savings - monetary funds, the right to temporary use of which is granted to credit organizations on terms specifying a certain interest rate;
• card account - a bank account through which all operations carried out using a card are recorded;
• bank deposit contract - a contract under which a deposit organization that has received funds deposited into the client's deposit account undertakes to return this amount or income in another form on terms and in a manner agreed with the client;
• commission interest rate - bank interest charged for banking services rendered;
• deposit interest rate - an amount expressed as a percentage of the deposit/savings sum, set by the deposit organization for its use over a specified period;
• capitalization - addition of interest accrued over a specific period to the principal deposit amount, with subsequent interest accrual calculated on both the principal and the added interest;
• short-term liabilities - obligations that, upon demand, are settled within a term of 1 year or less;
• long-term liabilities - obligations that are settled within a term of more than 1 year or without a specified settlement term;
• perpetual liabilities - demand obligations that are settled at any time;
• balances - the quantity of assets and liabilities over a specific period. Balance data are typically indicated at the beginning and end of the reporting period;
• national currency, currency - the currency in which the value of operations and balances specified in the contract between two parties is expressed;
• payment currency - the currency used under the contract for settlements. The payment currency may differ from the original currency. In this case, the operation value must be recalculated into the original currency at the existing exchange rate applicable to that operation;
• client TIN code - indicates the Taxpayer Identification Number (TIN) of a deposit organization's client in the Republic of Tajikistan, with whom operations are carried out according to codes assigned by the Tax Committee under the Government of the Republic of Tajikistan.
• residents: a) legal entities and organizations that are not legal entities, created in accordance with the legislation of the Republic of Tajikistan, with their location in the Republic of Tajikistan; b) branches and representative offices of legal entities and organizations that are not legal entities, of foreign states, with their location in the Republic of Tajikistan and conducting business activities within the Republic of Tajikistan; c) diplomatic and other official representations, consular institutions of the Republic of Tajikistan located outside the Republic of Tajikistan; d) individuals, citizens of the Republic of Tajikistan residing in the Republic of Tajikistan; citizens of the Republic of Tajikistan residing abroad for less than 12 months; citizens of the Republic of Tajikistan working in organizations specified in paragraph c) of this clause; e) individuals, citizens of the Republic of Tajikistan who have gone abroad for study or treatment, regardless of the duration of stay; f) individuals, citizens of foreign states residing in the Republic of Tajikistan for 12 months or more, except for citizens of foreign states located in the Republic of Tajikistan for study, treatment, and work in diplomatic and consular institutions of foreign states in the Republic of Tajikistan; g) the Republic of Tajikistan, its administrative-territorial units participating in relations regulated by the foreign exchange legislation of the Republic of Tajikistan.
• non-residents: a) legal entities and organizations that are not legal entities, created in accordance with the legislation of foreign states, with their location outside the Republic of Tajikistan; b) branches and representative offices of legal entities and organizations that are not legal entities, of the Republic of Tajikistan, with their location outside the Republic of Tajikistan and conducting business activities outside the Republic of Tajikistan; c) diplomatic and other official representations, consular institutions of foreign states located in the Republic of Tajikistan and abroad; d) individuals, citizens of foreign states residing outside the Republic of Tajikistan; citizens of foreign states residing in the Republic of Tajikistan for less than 12 months; citizens of foreign states located in the Republic of Tajikistan for study, treatment, and work in diplomatic and consular institutions of foreign states in the Republic of Tajikistan, regardless of duration; e) individuals, citizens of the Republic of Tajikistan residing outside the Republic of Tajikistan for 12 months or more, except for citizens of the Republic of Tajikistan located abroad for study, treatment, and work in diplomatic and consular institutions of the Republic of Tajikistan in foreign states; f) international organizations, their branches and representative offices; g) foreign states, their administrative-territorial units participating in relations regulated by the foreign exchange legislation of the Republic of Tajikistan.
• central bank - the National Bank of Tajikistan, whose goals and objectives are regulated by the Law of the Republic of Tajikistan “On the National Bank of Tajikistan”;
• deposit organizations, except the central bank - banks, non-bank credit organizations and micro-credit deposit organizations operating on the basis of a license from the National Bank of Tajikistan to perform all or individual banking operations provided by law;
• other financial organizations - organizations whose main activity is providing financial services, including insurance and pension fund services.
• non-financial organizations - economic entities whose main activity is the production of goods or non-financial services, as well as individuals within households and non-profit organizations serving households.
• public administration sector - a collective of enterprises, organizations, and institutions under state ownership and managed by state bodies or persons appointed by them.
• other sectors - other financial organizations, non-financial enterprises, households, and non-profit organizations serving households not accounted for within the above-mentioned sectors.
• households - a group of individuals who reside together, pool their income and property partially or fully, and jointly consume certain types of goods and services, primarily housing and food products.

CHAPTER 2. FORMS AND SUBMISSION DEADLINES 2. The report in Form No. 1-DS “Report on Deposit/Savings Operations” is submitted to the National Bank of Tajikistan (hereinafter - NBT) via the “Yedino Okno” (Single Window) information portal in real-time “on-line” mode using an electronic digital signature (EDS) applied monthly by the head of the deposit organization or an authorized person, no later than the 5th day after the reporting period. 3. The statistical reporting Form No. 1-DS must include calculations for operations carried out by the deposit organization regarding deposits and savings. Form No. 1-DS must contain the following information about existing operations:

• in the original currency (national currency);
• each operation carried out is indicated by a separate line;
• account turnovers are reflected separately by the amount specified in the savings contract (national or foreign currency);
• payments made by the deposit organization or its structural subdivisions.

4. The statistical reporting Form No. 1-DS must include data on operations carried out by the deposit organization regarding deposits and savings through accounts specified in Appendix No. 1 to this Instruction.
5. When a deposit organization or its other structural subdivisions participate in calculations, the code for the deposit-savings operation is registered under the same deposit organization or its structural subdivision.

CHAPTER 3. REPORTING PROCEDURE 6. The statistical report in Form No. 1-DS includes information on the status of deposit-savings operations, classified by contracts, balance sheet accounts, balances, and payment purpose with breakdowns by types and funds. The statistical reporting Form No. 1-DS specifies the following data: a) data on concluded deposit-savings contracts; b) data on the status of balance sheet accounts at the beginning and end of the reporting period; c) data on each operation conducted during the reporting period; d) data on other changes during the reporting period. 7. The statistical report in Form No. 1-DS is formed on the “Yedino Okno” information portal in real-time “on-line” mode through sequential input of reporting data via corresponding interface windows, as well as through a one-time import function for arrays of reporting data. 8. The array of reporting data for statistical Form No. 1-DS must be preliminarily formed in an electronic Excel file, taking into account the requirements of this Instruction. 9. Reporting data submitted via the “Yedino Okno” information portal must be signed by an electronic digital signature (EDS) of the head of the deposit organization or an authorized person. The procedure for applying EDS is described in Appendix No. 10 of this Instruction. 10. In the “Yedino Okno” information portal, under the “Help” sub-menu, electronic documentation titled “User Manual” is available, containing a detailed description and graphical illustrations of the functional sections (interface windows) of statistical Form No. 1-DS for operating in “on-line” mode. 11. The structure of the Excel format file is specified in statistical reporting Form No. 1-DS. The file can be filled using auxiliary software tools or “manually” by the operator-executor of statistical reporting Form No. 1-DS. 12. Data import is carried out in compliance with the requirements of this Instruction in Excel format. Correct completion of the report in the specified format will enable the submission of reporting data to NBT via the “Yedino Okno” information portal. 13. The “Yedino Okno” portal provides the ability to perform auxiliary control checks of reporting data for the reporting period. Additionally, control check tables for servicing operations allow analyzing the provided information and identifying errors at the moment of data entry. The system checks the interconnection of entered data, outputs error information, and provides editing capabilities. Information can be edited multiple times, but only until the electronic digital signature (EDS) is applied. After EDS application, editing of reporting data is possible only with the permission of authorized officials of the National Bank of Tajikistan. 14. The data submission methodology ensures transparency in the input, analysis, editing, and export of reporting data with authorized access to the information portal. 15. In case of amendments to definitions and methods for compiling indicators of statistical Form No. 1-DS, the reporting executor side will be provided with additional information and documentation with explanations from responsible staff of the Statistics and Balance of Payments Department of NBT. 16. In case reporting data in statistical Form No. 1-DS in Excel format is submitted via electronic mail or during an “off-line” technical delay mode, any changes to the file structure (changes in section/field locations, column hiding, etc.) are regulated as incorrect submission of reporting data, and the submitted report is recorded by NBT as not submitted within the required deadlines.

CHAPTER 4. PROCEDURE FOR FILLING OUT THE REPORTING FORM 17. Statistical reporting Form No. 1-DS, formed in Excel format, consists of the following sections:

• Title page. Section 1. Information on Deposit and Savings Operations
• Sheet 01-01. Table 1.1 Information on Contracts for Deposits and Savings.
• Sheet 01-02. Table 1.2. Information on Operations Conducted During the Reporting Period. Section 2. Information on Deposit and Savings Attraction and Repayment Operations
• Sheet 02. Table 2.1. Detailed Information on Turnovers for Deposits and Savings.
• Sheet 02. Table 2.1.1. Information on Balances at the Beginning and End of the Reporting Period for Deposits and Savings.
• Sheet 02. Table 2.1.2. Information on Turnovers for Deposits and Savings. Section 3. Information on the Repayment Schedule for Deposit and Savings Amounts
• Sheet 03. Table 3. Information on Operations According to the Repayment Schedule for Deposits and Savings. Section 4. Information on Accrued Taxes for Deposits/Savings
• Sheet 04. Table 4.1. Information on Tax Payment Operations for Deposits/Savings According to the Schedule.

18. On the title page of statistical reporting Form No. 1-DS in Excel format, the reporting date must be indicated in “day.month.year” format, along with the code and taxpayer identification number (TIN) of the deposit organization.
19. When submitting statistical reporting Form No. 1-DS via electronic mail in Excel format to NBT, the title page must indicate the full name and phone number of the reporting executor.
20. In Table 1.1 (Sheet 1.1), the corresponding codes of concluded contracts, contract conclusion dates, and operation type codes in case of changes to initial contract conditions (restructuring/reorganization, reissuance, refinancing, which correspond to previously signed contracts) are indicated. When encoding information, code classifiers specified in Appendices 1 through 10 of this Instruction must be used.
21. Information on concluded contracts (Sheet 01-01) in Table 1.1 must contain information corresponding to the reporting period.
22. Data for each operation must be indicated in the currency specified in the deposit contract (national or foreign currency) in accordance with contract conditions and the reference book of Appendix No. 9.
23. If a deposit organization carries out several identical operations on the same day for the same contract, data for that operation must be aggregated and indicated as a single operation containing one aggregated amount.
24. The sector type of the depositor/investor is determined automatically according to Appendix No. 5.

Section 1. Information on Deposit and Savings Operations Table 1.1 Information on Contracts for Deposits and Savings

№	Field Name	Field Content
1	Contract Code in Deposit Organization's Information System	Indicates the contract number from the deposit organization's information system
2	Contract Code in NBT Information System	Assigned by the National Bank of Tajikistan
3	Client's Personal Account	Indicates the client's personal account of the deposit organization
4	Balance Sheet Account	Specified according to Appendix No. 1
5	Contract Type Code	Specified according to Appendix No. 2
6	Term Code	Specifies the deposit/savings term code according to Appendix No. 3
7	Region Code	Specifies the region code where the deposit/savings was attracted, according to Appendix No. 4
8	Depositor/Investor Sector Type Code	Specifies the depositor/investor sector type according to Appendix No. 5
9	Commission Interest Rates	Indicates the accrued amount charged for banking services
10	Contract Signing Date	Indicates the signing date of the deposit/savings contract
11	Deposit/Savings Contract Expiry Date	Indicates the expiry date of the contract concluded between the deposit organization and the client
12	Notes	Contract type characteristics; Deposit/savings amount
13	Total	Indicates the total volume of deposit/savings
14	Initial Amount	Amount deposited by the depositor/investor in the deposit organization, according to the initially concluded contract
15	Additional Amount	Amount deposited by the depositor/investor in addition to the initial amount
16	Capitalization	Addition of interest accrued over a period to the principal deposit amount and subsequent accrual on both the principal and added interest; Deposit/Savings Currency
17	Received Currency	Indicates the currency deposited by the client into the deposit organization, according to Appendix No. 6
18	Payment Currency	Indicates the currency paid by the deposit organization to its client, according to Appendix No. 6
Maturity Term for Deposit/Savings
19	Payment Date	Indicates the payment date for deposit/savings according to the contract
20	Other	Specified if the operation is perpetual. Additionally, such an operation requires explanation in line 30 “Notes”
21	TIN	Taxpayer Identification Number assigned by the Tax Committee
22	Client Code	Specified according to Appendix No. 7
23	Legal Form Code	Specified according to Appendix No. 8
Deposit Interest Rate
24	Deposit Interest Rate	Interest rate on the deposit according to the concluded contract
Penalty Interest Rate per Contract
25	Penalty Interest Rate per Contract	Interest rate on the deposit according to the concluded contract
Deposit Interest Amount
26	Deposit Interest Amount	Accrued interest amount on the deposit, paid by the deposit organization to the investor according to the contract
Maturity Term for Deposit Interest
27	Initial Maturity Date of Interest	Initial interest maturity date on the deposit according to the contract
28	Final Maturity Date of Interest	Final interest maturity date on the deposit according to the contract
29	Periods	Periods of concluded contracts between the client and the deposit organization
30	Other	Specified if the operation is perpetual. Additionally, such an operation requires explanation in sub-clause 30 of this point “Notes”
31	Notes	Other conditions of the deposit/savings contract not specified in the provided options must be explained here.

Table 1.2. Information on Operations Conducted During the Reporting Period (Contract Servicing)

• information is formed according to the following structure: | № | Field Name | Field Content | |---|---|---| | 1 | Contract Code | Indicates the code assigned by the National Bank of Tajikistan | | 2 | Contract Type Code | Specified according to Appendix No. 2 | | 3 | Deposit/Savings Amount | Indicates the client's deposit/savings amount | | 4 | Operation Date | Indicates the date of execution of the deposit/savings operation |

Section 2. Information on Deposit and Savings Attraction and Repayment Operations

• Sheet 02. Table 2.1. Detailed Information on Turnovers for Deposits and Savings

• Sheet 02. Table 2.1.1 Information on Balances at the Beginning and End of the Reporting Period for Deposits and Savings

• information is formed according to the following structure: | № | Field Name | Field Content | |---|---|---| | 1 | Contract Code | Indicates the code assigned by the National Bank of Tajikistan | Balances at Beginning of Period | 2 | Deposit/Savings | Indicates balances for deposits/savings on the start date of the period | Balances at Beginning of Period | 3 | Interest | Indicates interest accrued on the start date (i.e., interest not yet settled according to previous schedules) | Balances at End of Period | 4 | Deposit/Savings | Indicates balances for deposits/savings on the end date of the period | Balances at End of Period | 5 | Interest | Indicates interest on the end date |

• Sheet 02. Table 2.1.2. Information on Turnovers for Deposits and Savings | № | Field Name | Field Content | |---|---|---| | 1 | Contract Code | Indicates the code assigned by the National Bank of Tajikistan | | 2 | Operation Code | Specified in accordance with Appendix No. 9 | | 3 | Operation Amount | Indicates the amount of the carried-out operation | | 4 | Operation Date | Indicates the date of execution of the operation |

Section 3. Information on the Repayment Schedule for Deposit and Savings Amounts.

• Sheet 03. Table 3.1 Information on Operations According to the Repayment Schedule for Deposits and Savings.
• information is formed according to the following structure: | № | Field Name | Field Content | |---|---|---| | 1 | Contract Code | Indicates the code assigned by the National Bank of Tajikistan | | 2 | Operation Code | Specified in accordance with Appendix No. 9 | | 3 | Operation Amount | Indicates the amount paid for a specific period regarding deposits/savings | | 4 | Operation Date | Indicates the date of execution of the deposit/savings operation |

Section 4. Information on Accrued Taxes for Deposits/Savings.

• Sheet 04. Table 4.1. Information on Tax Payment Operations for Deposits/Savings According to the Schedule.
• information is formed according to the following structure: | № | Field Name | Field Content | |---|---|---| | 1 | Contract Code | Indicates the code assigned by the National Bank of Tajikistan | | 2 | Tax Interest Rate | Indicates the tax interest rate in accordance with the Tax Code of the Republic of Tajikistan | | 3 | Accrued Tax Amount | Indicates the amount of accrued tax on accrued taxes | | 4 | Operation Date | Indicates the date of execution of the operation |