Regulatory Alerts2019-01-01
Form KO-1 Report on Lending Operations Abroad
The financial regulator issues Form KO-1 to require resident entities to report cross-border lending operations. The form mandates detailed disclosure of loan agreements, principal balances, interest accruals, and non-resident counterparties to track foreign debt accurately. Submissions must be verified by the responsible person and accounting agency, capturing currency differentials, government guarantees, and maturity schedules for regulatory compliance.
FORM KO–1 REPORT ON LENDING OPERATIONS ABROAD BASIC INFORMATION Reporting period Responsible person Period/Year Responsible person’s address INFORMATION ON RESIDENT Responsible person’s e-mail ID number Name of resident Information on the person filling in the form Resident’s office address (street and number) Name and surname Municipality Accounting agency Resident’s status Phone Activity (main activity) E-mail Date of founding Date of entry (dd-mm-yyyy) Type of entity Type of investment INFORMATION ON NON-RESIDENT Name of non-resident Non-resident’s office Country of non-resident Type of entity Non-resident’s activity (main activity) Country of parent company Type of foreign investment Share in capital (in %)
INFORMATION ON LOANS Name of non-resident LOAN Type of agreement Date of agreement Loan type Security instrument Government guarantees Maturity Loan agreement currency Loan repayment currency Agreed amount Recorded amount PRINCIPAL Debt balance at the start of the reporting period Increase of principal Matured principal Principal repaid in the reporting period Capitalised principals Currency differentials Other (state the type of change) Other (amount) Debt balance at the end of period Total outstanding matured obligations INTEREST
Type of interest Interest rate Total interest on loan Balance at the start of the period Accrued interest for the reporting period Repaid interest Interest accrued to principal Other (state the type of change) Other (amount) Debt balance at the end of period Accrued outstanding interest Total accrued unmatured interest
(Stamp and signature)