Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 No. 64 "On Approval of the Rules for Monitoring Currency Operations in the Republic of Kazakhstan"

REPUBLICAN STATE INSTITUTION
"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"		REPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
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RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
April 10, 2019	No. 64
Almaty city	Almaty city

On Approval of the Rules

for Monitoring Currency Operations

in the Republic of Kazakhstan

(With amendments and additions as of July 27, 2026)

In accordance with subparagraph 41) of paragraph two of part two of point 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Approve the attached Rules for monitoring currency operations in the Republic of Kazakhstan.

2. Direct the Payment Balance and Currency Regulation Department (Kuandykov A.A.) to ensure, in the manner established by the legislation of the Republic of Kazakhstan:

1. together with the Legal Department (Sarsenova N.V.), the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2. within ten calendar days from the date of state registration of this resolution, its submission in Kazakh and Russian languages to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

3. posting of this resolution 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 resolution, submitting information to the Legal Department regarding the implementation of measures provided for in subparagraphs 2), 3) of this paragraph and paragraph 3 of this resolution.

3. Direct the Consumer Protection Department for Financial Services and External Communications (Terentyev A.L.) to ensure, within ten calendar days after the state registration of this resolution, sending a copy of it for official publication in periodic printed editions.

4. Entrust control over the implementation of this resolution to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Smolyakov O.A.

5. This resolution is subject to official publication and enters into force on July 1, 2019.

Chairman of the National Bank	E. Dosayev

"AGREED"

Ministry of Finance
Republic of Kazakhstan

"AGREED"

Ministry of Foreign Affairs
Republic of Kazakhstan

"AGREED"

Committee for Statistics
Ministry of National Economy
Republic of Kazakhstan

Approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 No. 64

Rules for Monitoring Currency Operations in the Republic of Kazakhstan

Chapter 1. General Provisions

1. The Rules for monitoring currency operations in the Republic of Kazakhstan (hereinafter referred to as the Rules) are developed in accordance with subparagraph 41) of paragraph two of part two of point 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" (hereinafter referred to as the Regulation on the National Bank), subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", and define the procedure for carrying out monitoring of currency operations in the Republic of Kazakhstan.

2. Concepts and terms used in the Rules are applied in the meanings specified in the Digital Code of the Republic of Kazakhstan and in the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control" (hereinafter referred to as the Law on Currency Regulation and Currency Control).

For the purposes of the Rules, the following concepts are also 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 country of the issuer, including depositary receipts, the underlying asset of which are securities of non-resident issuers;

2. registry of account numbers – a list of active account numbers assigned by the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) to currency contracts on the basis of and/or in execution of which capital movement operations and operations equated to them are carried out, and to accounts in foreign banks, international financial organizations, as well as active numbers of registration certificates and notification certificates;

3. investment object – a legal entity, a mutual fund, shares, participation interests, units of which are acquired (acquired), as well as a legal entity, simple partnership, consortium, to the property of which property contributions are made (made). In case of transactions with depositary receipts, the investment object is the issuer of the security that is their underlying asset;

4. investor – an individual or legal person to whom the right of ownership to the investment object passes (passed);

5. currency contract on capital movement – agreements, constituent documents, including changes and/or additions to them, as well as other documents, on the basis of and/or in execution of which capital movement operations and operations equated to them are carried out;

6. own operations – operations of a resident who is a party to a currency contract, carried out in their own name;

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 are securities of resident issuers;

8. registration certificate – a document issued by the National Bank upon registration of a currency contract before the entry into force of the Rules and not having lost its force;

9. notification certificate – a document issued by the National Bank for a currency contract or an account in a foreign bank before the entry into force of the Rules and not having lost its force;

3. Assignment of account numbers to currency contracts on capital movement and operations equated to them, accounts of residents in foreign banks, international financial organizations is carried out without any obligations on the part of the National Bank. The presence of an account number is not grounds for exemption from liability for violation of the requirements of the legislation of the Republic of Kazakhstan.

4. The document confirming the occurrence of circumstances provided for in subparagraph 9) of part one of point 15 and subparagraph 4) of part one of point 22 of the Rules is a court decision or a document of an authorized state body of a foreign state on registration of death, declaration of death, recognition of incapacity or limited capacity of a physical person-non-resident, liquidation of a legal person-non-resident. If these documents are drawn up in a foreign language, their translation into Kazakh or Russian is also submitted.

5. If the deadline for submitting information, reports and/or other documents established by the Rules falls on a non-working day, the corresponding deadline is transferred to the next working day.

6. Unless otherwise provided by the Rules, the provisions of the Rules established with respect to legal persons (except for banks, branches of non-resident banks of the Republic of Kazakhstan carrying out activities on the territory of the Republic of Kazakhstan) apply to their branches and representative offices.

7. The registry of account numbers is posted on the official Internet resource of the National Bank.

Chapter 2. Procedure for Monitoring Currency Operations

Paragraph 1. Assignment of Account Numbers to Currency Contracts on Capital Movement

8. An account number shall be assigned to a currency contract on capital movement, under which it is provided:

1. receipt of property (money) in the Republic of Kazakhstan and/or emergence of obligations of a resident to return property (money) to a non-resident for an amount exceeding 500,000 (five hundred thousand) United States dollars (hereinafter referred to as USD) in equivalent (without accrual of remuneration, commissions, fines and other payments);

2. transfer of property (transfer of money) from the Republic of Kazakhstan and/or emergence of claims of a resident for return of property (money) by a non-resident for an amount exceeding 500,000 (five hundred thousand) USD in equivalent (without accrual of remuneration, commissions, fines and other payments).

9. If the amount of the contract is not indicated in a currency contract on capital movement on the date of its signing (if absent - on the date of entry into force), then the currency contract on capital movement is considered as a contract subject to assignment of an account number.

For the purpose of determining the need to assign an account number to a currency contract on capital movement, in which the contract amount is expressed in a currency other than the US dollar, and there is no indication of the exchange rate to the US dollar, the calculation of the equivalent of the amount of the currency contract in US dollars is carried out using the market exchange rate of currencies on the date of signing the currency contract (if absent - on the date of entry into force of the currency contract).

When making changes and/or additions to a currency contract on capital movement increasing its amount, increasing the amount of a currency transaction by concluding a novation agreement, the calculation of the equivalent in US dollars of the increase in the amount of the currency contract is carried out using the market exchange rate of currencies on the date of signing the supplementary agreement, novation agreement (if absent - on the date of entry into force of the supplementary agreement, novation agreement).

For a currency contract on capital movement, the amount of which does not exceed the threshold value specified in point 8 of the Rules, in case of actual increase in the contract amount without making corresponding changes to the currency contract, the calculation of the equivalent in US dollars of the amount of actually performed obligations under the currency contract is carried out using the market exchange rate of currencies on the date of carrying out the corresponding operations.

Upon acceptance by a resident of a claim right against a non-resident or debt owed to a non-resident as a result of assignment of claim or transfer of debt, the amount of the currency contract is recognized as the transferred (accepted) amount of the claim or debt respectively, including the amount of the claim or debt for remuneration, commissions, fines and other payments.

10. A resident-participant of a currency contract on capital movement applies for assignment of an account number to a currency contract on capital movement to the territorial branch of the National Bank located at the place of their permanent residence (for an individual) or location (for a legal person).

An individual resident residing outside the Republic of Kazakhstan applies for assignment of an account number to a currency contract on capital movement to the territorial branch of the National Bank at the place of registration (propiska).

11. A resident-participant of a currency contract on capital movement applies for assignment of an account number to a currency contract on capital movement before the beginning of performance of obligations under such currency contract by any of its parties. If performance of obligations under the currency contract is first started by its participant-non-resident, and this performance is associated with transfer of property (receipt of money) in favor of the resident, then the resident-participant of the currency contract on capital movement applies for assignment of an account number to such currency contract before receiving property (money) into their disposal.

A resident-participant of a currency contract on capital movement applies for assignment of an account number to a currency contract on capital movement, the amount of which does not exceed the threshold value specified in point 8 of the Rules, before the beginning of performance by one of the parties of the currency contract of an obligation that will entail actual exceeding of the amount of the currency contract of the threshold value specified in point 8 of the Rules.

A resident who has accepted a claim right against a non-resident or accepted a debt owed to a non-resident as a result of assignment of claim or transfer of debt, gratuitous transfer, inheritance, occurrence of a guarantee case, by court decision, applies for assignment of an account number to a currency contract on capital movement no later than 60 (sixty) calendar days from the date of emergence of such claim (debt), but before the beginning of performance of obligations under the arising claim (debt) by any of its parties.

A resident to whom the right of ownership to real estate abroad (except for individual residents) passes, to a share in the capital of a legal person-non-resident as a result of purchase from a resident, gratuitous transfer, inheritance, by court decision, applies for assignment of an account number to a currency contract on capital movement no later than 60 (sixty) calendar days from the date of transfer of the right of ownership, but before alienation of such right of ownership.

Upon replacement of the initial obligation existing between a resident (exporter or importer) and a non-resident with another obligation between the same persons, providing for a different subject or method of performance of the obligation and relating to capital movement operations, the resident applies for assignment of an account number to a currency contract on capital movement no later than 60 (sixty) calendar days from the date of replacement, but before the beginning of performance of obligations by any of its parties.

A resident-participant of a currency contract on capital movement applies for assignment of a new account number to a currency contract on capital movement on the grounds provided for in point 14 of the Rules, no later than 60 (sixty) calendar days from the date of occurrence of the specified changes.

12. For assignment of an account number to a currency contract on capital movement, a resident-participant of such currency contract submits to the National Bank:

1. an application for assignment of an account number to a currency contract on capital movement in the form according to Appendix 1 to the Rules;

2. a copy of the document confirming the right of permanent residence in the Republic of Kazakhstan (for foreign citizens or stateless persons);

3. copies of the currency contract on capital movement and changes and/or additions to it concerning obligations under the currency contract on capital movement. If the currency contract on capital movement is concluded in a foreign language, its translation into Kazakh or Russian is submitted.

In case of performance of obligations under the currency contract on capital movement before applying for assignment of an account number to such currency contract, the resident-participant submits to the territorial branch of the National Bank copies of documents confirming the occurrence, performance and termination of obligations.

For assignment of a new account number in cases provided for in point 14 of the Rules, the documents specified in subparagraphs 2) and 3) of part one and part two of this paragraph of the Rules are not submitted again if they have not changed since the last submission to the National Bank.

13. An account number is assigned to a currency contract on capital movement 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 specified in point 12 of the Rules in full volume, and is included in the registry of account numbers.

The account number, date of its assignment are indicated on the first page of the copy of the currency contract on capital movement with certification by signature of an authorized employee and seal of the territorial branch of the National Bank.

The territorial branch of the National Bank carries out classification of the capital movement operation and the operation equated to it and notifies the resident-participant of the currency contract on capital movement to whom an account number is assigned of the necessity of submitting a report in accordance with points 23 and 24 of the Rules.

14. Assignment of a new account number to a currency contract on capital movement to which an account number is assigned is required upon change of the following information:

1. currency of the currency contract on capital movement;

2. participants of the currency contract on capital movement, if the change entails a change of persons in claims or obligations of the resident-participant of the currency contract on capital movement;

3. subject of the currency contract, if the change entails reclassification of the capital movement operation, the operation equated to it and/or change of the report form;

4. identification data of non-resident participants of the currency contract (surname, first name, patronymic (if available), country of permanent residence of the physical person, including on the basis of citizenship or right granted in accordance with the legislation of a foreign state, name, country of registration of the legal person, branch (representative office) of the legal person);

5. identification data of the resident - participant of the currency contract, being a legal person, due to its merger, accession, division, separation.

Assignment of a new account number to a currency contract on capital movement to which an account number is assigned is not required upon change of the following information:

1. changes in creditors in syndicated loan agreements attracted by a resident, while keeping the agent bank;

2. identification data of the resident - participant of the currency contract: name of the legal person, surname, first name, patronymic (if available) of the physical person. At the same time, the resident reports about the change in identification data to the territorial branch of the National Bank at the place of their permanent residence or registration (for a physical person) or location (for a legal person).

Assignment of a new account number is not required when restating the currency contract on capital movement in a new edition not providing for change of information in accordance with part one of this paragraph.

15. The assigned account number to a currency contract on capital movement is excluded from the registry of account numbers in the territorial branch of the National Bank in the following cases:

1. upon assignment of a new account number in cases provided for in point 14 of the Rules;

2. upon change of conditions of the currency contract on capital movement or other information, as a result of which the amount of the currency contract is set below the threshold value specified in point 8 of the Rules, or the currency contract is not subject to assignment of an account number in accordance with point 16 of the Rules;

3. in the absence of performance of obligations by parties to the currency contract after three years from the date of assignment of the account number and/or in the absence of performance of obligations by parties to the currency contract with expired term of validity and/or expired term of performance of obligations;

4. upon complete termination of obligations between parties and/or upon complete performance of obligations on actually received (provided) funds and absence of operations under the currency contract during the subsequent three years;

5. upon completion of ownership of the asset;

6. upon change of residency of the party to the currency contract on capital movement, as a result of which operations under the contract will not be capital movement operations;

7. upon entering information into the National Registry of Business Identification Numbers about cessation of activity of the legal person-resident;

8. upon death, declaration of death, incapacity or limited capacity of a physical person-resident, which is recognized by the court, and absence of a successor;

9. upon death, declaration of death, incapacity or limited capacity of a physical person-non-resident, which is recognized by the court, liquidation of a legal person-non-resident, being a party to the currency contract on capital movement;

10. upon expiration of three years after referring the currency contract on capital movement to separate accounting and absence of performance of obligations under the currency contract.

Subparagraph 4) of part one of this paragraph does not apply to cases where the resident is an investment object, participates in the capital of the investment object, acquires the right of ownership to real estate abroad under a currency contract on capital movement to which an account number was assigned.

In cases provided for in subparagraphs 2), 3), 4), 5), 6) and 9) of part one of this paragraph, the resident submits an application in the form according to Appendix 1 to the Rules for exclusion of the account number from the registry of account numbers.

In cases provided for in subparagraphs 2), 4), 5), 6) and 9) of part one of this paragraph, together with the application, the resident submits copies of documents confirming the occurrence of the circumstances specified in the application.

A currency contract on capital movement with an assigned account number is subject to separate accounting in the territorial branch of the National Bank in the absence of the resident at the place of their permanent residence, registration or location. The territorial branch of the National Bank jointly with other state bodies within their competence annually carries out work on establishing the location of the resident.

An application in the form according to Appendix 1 to the Rules in cases provided for in subparagraphs 2), 3), 4), 5) and 6) of part one of this paragraph is submitted by the resident no later than 60 (sixty) calendar days from the date of occurrence of the specified cases.

Exclusion of the account number of the currency contract on capital movement from the registry of account numbers is carried out by the territorial branch of the National Bank within 10 (ten) working days after submission by the resident of documents and information specified in this paragraph of the Rules in full volume.

16. The following currency contracts on capital movement are not subject to assignment of an account number:

1. currency contracts on capital movement, the participants of which are the National Bank and/or the Ministry of Finance of the Republic of Kazakhstan;

2. currency contracts on capital movement, the sole resident participant (sole resident participants) of which is (are) the participant (participants) of the International Financial Center "Astana";

3. agreements on external state loans of the Republic of Kazakhstan, non-state external loans having state guarantees of the Republic of Kazakhstan.

Currency contracts are not subject to assignment of an account number under which the following capital movement operations and operations equated to them are provided:

1. carried out by overseas institutions of the Republic of Kazakhstan, branches (representative offices) of foreign organizations carrying out their activities on the territory of the Republic of Kazakhstan;

2. own capital movement operations of banks, insurance (reinsurance) organizations, brokers and/or dealers, management companies, branches of non-resident banks of the Republic of Kazakhstan and branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan carrying out their activities on the territory of the Republic of Kazakhstan;

3. operations related to investing own and/or pension assets of the Unified Accumulative Pension Fund and voluntary accumulative pension funds;

4. placement, redemption, acquisition, sale:
   securities of the Republic of Kazakhstan;

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

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

5. acquisition on the secondary market:

by a resident from a non-resident of debt securities of a resident issuer issued in accordance with the legislation 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. operations of residents carried out on the basis of a brokerage services agreement concluded with a resident broker, or on the basis of an investment portfolio management agreement concluded with a resident investment portfolio manager;

7. acquisition of the full exclusive right to the results of intellectual creative activity;

8. operations of resident individuals:

carried out on the basis of a brokerage services agreement concluded with a non-resident broker;

carried out on the basis of an investment portfolio management agreement concluded with a non-resident investment portfolio manager;

related to the transfer of ownership rights to real estate;

related to the gratuitous transfer of money and other currency values, real estate;

9. operations of residents within the framework of options programs for securities of non-resident issuers for employees of resident legal entities;

10. operations on the assignment of claims, transfer of debt, cession, if the basis of such claim or obligation is a currency contract for export or import.

An account number is not assigned:

1. to an agreement on the gratuitous transfer by a resident to a non-resident (or by a non-resident to a resident) of money or other currency values or ownership rights to real estate abroad, if as a result of such transfer obligations are fulfilled or terminated or ownership rights to currency values, real estate abroad are alienated under a currency contract on capital movement, to which an account number was previously assigned;

2. to an agreement on the sale by a resident to a non-resident of shares, participation interests in the capital of a non-resident investment object, real estate abroad, if an account number was previously assigned to a currency contract on capital movement regarding the resident's participation in the capital (acquisition by a resident of shares, participation interests) of a non-resident investment object, or for the acquisition of real estate abroad into ownership;

3. to an agreement on the buyback by a resident investment object from a non-resident of its own shares, participation interests in the capital, if an account number was previously assigned to a currency contract on capital movement regarding the non-resident's participation in the capital of a resident investment object;

4. advances for participation in auctions for collateral property - securities, capital participation instruments, real estate.

Paragraph 2. Assignment of account numbers to accounts of resident legal entities in foreign banks, international financial organizations

17. Account numbers shall be assigned to banking, unallocated metal accounts in a foreign bank, international financial organization, with the exception of an account opened by an individual, a bank, a branch (representative office) of a foreign organization carrying out its activities on the territory of the Republic of Kazakhstan, and a participant of the International Financial Center "Astana".

18. A resident legal entity, for the purpose of assigning an account number to an account in a foreign bank, international financial organization opened by it or its branch (representative office), applies to the territorial branch of the National Bank located at its place of residence, prior to carrying out operations using such an account.

19. For the purpose of assigning an account number to an account in a foreign bank, international financial organization, a resident legal entity submits to the territorial branch of the National Bank:

1. an application in the form according to Appendix 1 to the Rules;

2. a copy of the document of the foreign bank, international financial organization regarding the opening of an account with the specified account details. If the document is in a foreign language, a translation into Kazakh or Russian is submitted.

For the purpose of assigning a new account number in cases provided for by paragraph 21 of the Rules, the documents specified in sub-paragraph 2) of the first part of this paragraph are not submitted again if they have not changed since the last submission to the National Bank.

20. An account number to an account in a foreign bank, international financial organization is assigned by the territorial branch of the National Bank within 5 (five) working days from the date of submission by the resident legal entity in full of the documents and information specified in paragraph 19 of the Rules, and is included in the registry of account numbers.

The account number, date of its assignment are indicated on the first page of the document of the foreign bank, international financial organization regarding the opening of an account, certified by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

The territorial branch of the National Bank notifies the resident legal entity of the need to submit a report in accordance with paragraphs 23 and 25 of the Rules for an account in a foreign bank, international financial organization to which an account number has been assigned.

21. Assignment of a new account number to an account in a foreign bank, international financial organization, to which an account number has been assigned, is required upon changes in the following information:

1. the name of the foreign bank, international financial organization;

2. identification data of the resident legal entity in connection with its merger, accession, division, separation.

22. An assigned account number to an account in a foreign bank, international financial organization is excluded from the registry of account numbers in the territorial branch of the National Bank in the following cases:

1. upon assignment of a new account number in cases provided for by paragraph 21 of the Rules;

2. upon closure of the account;

3. upon entry into the National Registry of Business Identification Numbers regarding the termination of activities of the resident legal entity;

4. upon liquidation of the foreign bank, international financial organization;

5. upon the expiration of three years after the account in a foreign bank, international financial organization is placed on separate accounting and there is no movement of funds in it.

In cases provided for by sub-paragraphs 2) and 4) of the first part of this paragraph, the resident legal entity, for the purpose of excluding the account number assigned to an account in a foreign bank, international financial organization from the registry of account numbers, submits an application in the form according to Appendix 1 to the Rules no later than 60 (sixty) calendar days from the date of occurrence of the specified cases.

In cases provided for by sub-paragraphs 2) and 4) of the first part of this paragraph, the resident legal entity submits copies of documents confirming the occurrence of the circumstances stated in the application.

An account in a foreign bank, international financial organization with an assigned account number is subject to separate accounting in the territorial branch of the National Bank in the absence of the resident legal entity at its permanent place of residence. The territorial branch of the National Bank jointly with other state bodies within their competence annually conducts work to establish the place of residence of the resident legal entity.

An assigned account number to an account in a foreign bank, international financial organization is excluded from the registry of account numbers by the territorial branch of the National Bank within 10 (ten) working days after the resident legal entity submits in full the documents and information specified in this paragraph.

Paragraph 3. Monitoring of money movement and other fulfillment of obligations under currency contracts on capital movement and accounts in foreign banks, international financial organizations

23. A resident quarterly by the 10th (tenth) day (inclusive) of the month following the reporting period submits to the territorial branch of the National Bank at its permanent place of residence (for an individual) or place of residence (for a legal entity) reports in forms in accordance with paragraphs 24 and 25 of the Rules.

A resident individual residing outside the Republic of Kazakhstan submits the specified reports to the territorial branch of the National Bank at the place of registration (propiska).

Submission of reports begins with the report for the period including the date of assignment of the account number and ends with the report for the period in which the currency contract on capital movement or account in a foreign bank, international financial organization is excluded from the registry of account numbers.

24. A resident-participant of a currency contract on capital movement, to which an account number has been assigned, submits the following reports:

1. for financial loans – a report on the utilization and servicing of a financial loan in the form according to Appendix 2 to the Rules;

2. for the resident's participation in the capital of a non-resident investment object, for the acquisition by a resident of shares, participation interests in the capital of a non-resident – a report on participation in the capital of an investment object in the form according to Appendix 3 to the Rules;

3. for the non-resident's participation in the capital of a resident investment object, for the acquisition by a resident from a non-resident (sale by a resident to a non-resident) of shares, participation interests in the capital of a resident – a report on participation in the capital of an investment object in the form according to Appendix 3 to the Rules;

4. for operations with securities (except for participation in capital), derivative financial instruments – a report on the fulfillment of obligations in the form according to Appendix 4 to the Rules;

5. for operations related to the acquisition of ownership rights to real estate, acquisition of full exclusive rights to means of individualization of participants in civil turnover, goods, works or services, transfer of money and other property in fulfillment of obligations of a participant in joint activity, trust management, trust – a report on the fulfillment of obligations in the form according to Appendix 4 to the Rules;

6. for operations related to the transfer of money and financial instruments to professional participants of the securities market carrying out currency operations on behalf of clients, to accounts for accounting and storage of money and/or financial instruments belonging to clients – a report on the fulfillment of obligations in the form according to Appendix 4 to the Rules;

7. for the gratuitous transfer of money, other currency values and real estate – a report on the fulfillment of obligations in the form according to Appendix 4 to the Rules.

25. A resident legal entity for an account in a foreign bank, international financial organization, to which an account number has been assigned, submits the following reports:

1. a report on an account in a foreign bank, international financial organization opened by its branch (representative office) with a place of residence outside the Republic of Kazakhstan – a report on the fulfillment of obligations in the form according to Appendix 4 to the Rules;

2. in cases not specified in sub-paragraph 1) of the first part of this paragraph of the Rules – a report on money movement in an account in a foreign bank, international financial organization in the form according to Appendix 5 to the Rules.

26. A resident who has submitted a report in accordance with paragraph 23 of the Rules, upon request of the National Bank within the timeframes specified in the request, submits:

1. copies of documents confirming the emergence, fulfillment and termination of obligations under a currency contract on capital movement;

2. information on forecast data on the utilization of funds and repayment of debt on financial loans;

3. financial reporting of the investment object regarding participation in capital;

4. an extract from the foreign bank, international financial organization regarding carried out payments and/or transfers of money and the amount of money in the account in the foreign bank.

27. A resident under a currency contract on capital movement or an account in a foreign bank, international financial organization with an account number notifies in writing the territorial branch of the National Bank no later than 60 (sixty) calendar days from the date:

1. of making changes and/or additions to the currency contract on capital movement, conclusion of another currency contract or changes and/or additions to it, signing or entry into force of documents related to the implementation of capital movement operations and/or operations equated to them – at its permanent place of residence or registration (for an individual) or place of residence (for a legal entity) about such changes and/or additions with submission of copies of corresponding documents;

2. of changes in identification data of resident participants and/or non-resident participants of the currency contract on capital movement (surname, first name, patronymic (if any), country of permanent residence, including on the basis of citizenship or rights granted in accordance with the legislation of a foreign state, of an individual, name, country of registration of a legal entity, branch (representative office) of a legal entity) – at its permanent place of residence or registration (for an individual) or place of residence (for a legal entity) about such changes;

3. of changes in account details in a foreign bank, international financial organization – about such changes at the place of residence of the resident legal entity with submission of copies of corresponding documents;

4. of changes in the name of the resident legal entity – about such changes at the place of residence of the resident legal entity.

28. A resident-participant of a currency contract on capital movement upon request of the National Bank submits documents and/or information related to the implementation of capital movement operations, operations equated to them, and/or those referenced in previously submitted documents.

29. Submission of reports on a currency contract on capital movement or an account in a foreign bank, international financial organization with an account number is not required if the resident has:

a court decision recognizing the debtor as bankrupt and liquidating it with the initiation of bankruptcy proceedings;

a decision of the territorial unit of the state revenue body suspending the respondent's submission of tax reporting.

Copies of the specified decisions are submitted to the National Bank.

Submission of reports resumes in the event of a court ruling on suspension or termination of proceedings in a bankruptcy case, a decision refusing to recognize the debtor as bankrupt, or cancellation of a court decision recognizing the debtor as bankrupt, after the expiration of the period specified in the decision on suspension of the respondent's submission of tax reporting, in the event of resumption of the respondent's activities before the expiration of the period specified in the decision on suspension of tax reporting submission, as well as in the event of cancellation by the territorial unit of the state revenue body of the decision on suspension of tax reporting submission.

30. The authorized bank submits information on payments and/or transfers of money under currency contracts on capital movement and on transfers of money by residents from their own accounts (to their own accounts) in foreign banks, international financial organizations in accordance with the Rules for carrying out currency operations in the Republic of Kazakhstan approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 No. 40 "On Approval of the Rules for carrying out currency operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 18512).

Paragraph 4. Notification and/or submission of information on carried out currency operations by banks, branches of banks - non-residents of the Republic of Kazakhstan carrying out activities on the territory of the Republic of Kazakhstan

31. A bank, branch of a bank - non-resident of the Republic of Kazakhstan carrying out activities on the territory of the Republic of Kazakhstan, quarterly by the 10th (tenth) day (inclusive) of the month following the reporting period, submits to the central apparatus of the National Bank a report on the utilization and servicing of financial loans, as well as obligations under REPO operations, attracted by the bank, branch of a bank - non-resident of the Republic of Kazakhstan carrying out activities on the territory of the Republic of Kazakhstan, from non-residents, for which there are unpaid obligations at the beginning and/or end of the reporting period, in the form according to Appendix 6 to the Rules.

Within the framework of the report, the bank, branch of a bank - non-resident of the Republic of Kazakhstan carrying out activities on the territory of the Republic of Kazakhstan, upon request of the National Bank, submits information on forecast data on the utilization of funds and repayment of debt.

32. Banks, branches of banks - non-residents of the Republic of Kazakhstan carrying out activities on the territory of the Republic of Kazakhstan, submit to the National Bank information required in accordance with the Rules (documents, information, reports) electronically through the digital system of the National Bank of the Republic of Kazakhstan in compliance with procedures for authentication using an electronic digital signature.

Paragraph 5. Special cases

33. If an application for assignment of an account number to a currency contract on capital movement is submitted by a participant of the currency contract - a branch (representative office) of a resident legal entity with a place of residence in the Republic of Kazakhstan, then in the application for assignment of an account number to a currency contract on capital movement in the form according to Appendix 1 to the Rules, as a participant of the currency contract on capital movement, the resident legal entity is indicated with a note on the implementation of the currency operation by such branch (representative office) of the resident legal entity. Submission of information, reports and documents is carried out by the branch (representative office) of the resident legal entity. The branch (representative office) of the resident legal entity applies to the territorial branch of the National Bank located at its place of residence.

34. For the purpose of assigning an account number to a currency contract on capital movement or an account in a foreign bank, international financial organization of a branch (representative office) of a resident legal entity with a place of residence outside the Republic of Kazakhstan, the resident legal entity applies. In the application for assignment of an account number to a currency contract on capital movement or an account in a foreign bank, international financial organization in the form according to Appendix 1 to the Rules, the resident legal entity is indicated with a note on the implementation of the currency operation or opening of an account in a foreign bank, international financial organization by such branch (representative office) of the resident legal entity. Submission of information, reports and documents is carried out by the resident legal entity.

35. An account number is assigned to a currency contract on capital movement with several resident (non-resident) participants upon exceeding the threshold value specified in paragraph 8 of the Rules, of the total amount of inflow into the Republic of Kazakhstan (transfer from the Republic of Kazakhstan) of property (money) and/or the emergence of obligations (claims) between residents and non-residents within such a currency contract.

36. An application for assignment of an account number to a currency contract on capital movement, in which there is no resident party, is submitted by a resident who is the recipient (sender) of property (money) or who has obligations to a non-resident or claims against a non-resident.

37. An application for assignment of an account number to a currency contract on capital movement with several resident participants is submitted by a resident-party of such a currency contract, to whom the predominant part of the amount of the currency contract falls, or in the absence of such a party – by a resident-party who first begins (began) to fulfill obligations to a non-resident. In other cases, an application for assignment of an account number is submitted by one of the resident-parties of the currency contract on capital movement.

A resident who has applied for assignment of an account number submits written consents of other resident-parties of the currency contract on capital movement to apply to the territorial branch of the National Bank for assignment of an account number to a currency contract on capital movement. In the application for assignment of an account number to a currency contract on capital movement in the form according to Appendix 1 to the Rules, all resident-participants of the currency contract on capital movement are indicated.

Other resident-participants of the currency contract on capital movement, when making a payment and/or transferring money in favor of a non-resident and/or receiving money from a non-resident, submit to the authorized bank a copy of the currency contract on capital movement with a note on the assignment of an account number.

Submission of information, reports and documents specified in paragraph 3 of this Chapter of the Rules is carried out by the resident who applied for assignment of an account number.

Submission of information, reports and documents by another resident-participant of the currency contract is permitted on the basis of their written application to the territorial branch of the National Bank, determined by the permanent place of residence or registration (of an individual) or place of residence (of a legal entity) of the resident who applied for assignment of an account number, upon having written consent of such resident.

Submission of information, reports and documents by resident-participants of the currency contract is permitted independently in part of fulfilling their own obligations to a non-resident (non-residents) on the basis of their written application to the territorial branch of the National Bank, determined by the permanent place of residence or registration (of an individual) or place of residence (of a legal entity) of the resident who applied for assignment of an account number, upon having written consent of such resident.

Information, reports and documents are submitted to the territorial branch of the National Bank at the permanent place of residence or registration (for an individual) or place of residence (for a legal entity) of the resident who received the account number.

38. An assigned account number to a currency contract on capital movement with several resident-participants is excluded from the registry of account numbers by the territorial branch of the National Bank, determined by the permanent place of residence or registration (for an individual) or place of residence (for a legal entity) of the resident who received the account number, after receiving a written message from all resident-participants regarding the full fulfillment of obligations.

39. Upon opening an account in a foreign bank, international financial organization in "escrow account" mode, the resident legal entity, in whose name the account is opened, applies for assignment of an account number. In the application for assignment of an account number to an account in a foreign bank, international financial organization in the form according to Appendix 1 to the Rules, the person who opened the account in the foreign bank, international financial organization is also indicated.

40. If an account number is assigned to a mixed contract and for each currency operation on capital movement within the currency contract the submission of reports in different forms is provided, then a separate report is submitted for each currency operation on capital movement within the mixed contract.

41. Currency operations related to a derivative financial instrument that is acquired for the purpose of applying or realizing the underlying asset and cannot be transferred (sold) independently of the underlying asset are considered as currency operations with the underlying asset.

Chapter 3. Transitional Provisions

42. A currency contract or an account in a foreign bank, international financial organization, for which a registration certificate or notification certificate was obtained before the entry into force of these Rules, except for those specified in paragraph 43 of these Rules, are considered included in the registry of accounting numbers. The number of the registration certificate or notification certificate is indicated as the accounting number of the currency contract for capital movements, account in a foreign bank, international financial organization when making payments and/or transferring money and submitting reports to the National Bank. Submission of reports, assignment of a new accounting number, exclusion from the registry of accounting numbers for such currency contracts, accounts in foreign banks, international financial organizations is carried out in the manner established by these Rules.

43. A notification certificate issued to a bank for a financial loan from a non-resident remains valid until the full fulfillment of obligations under the currency contract for capital movements and is recognized as invalid on the grounds provided for in paragraph 15 of these Rules, as well as upon changes in the information specified in part one of paragraph 14 of these Rules.

44. Assignment of an accounting number to a currency contract for capital movements or an account in a foreign bank, international financial organization, for which a registration certificate or notification certificate remains valid on the date of entry into force of these Rules, is carried out upon the resident's application in a free form to the territorial branch of the National Bank, at the place of permanent residence or registration (for an individual) or location (for a legal entity), by transferring the number and date of the previously issued registration certificate or notification certificate to a copy of the currency contract in accordance with part two of paragraph 13 and part two of paragraph 20 of these Rules.

45. Currency contracts for capital movements, accounts in foreign banks, international financial organizations, for which the requirement to assign an accounting number applies from the date of entry into force of these Rules, are subject to registration in the territorial branch of the National Bank until the first fulfillment of obligations, transfer of money using an account in a foreign bank, international financial organization after the entry into force of these Rules.

Appendix 1

to the Rules for Monitoring Currency Operations

in the Republic of Kazakhstan

Form

To the Director ______________________ branch

of the National Bank of the Republic of Kazakhstan

---

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

Application

from ____________________________________________________________________________________________________________________________________

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

Individual Identification Number (hereinafter – IIN), Business Identification Number (hereinafter – BIN) _____________________________

address __________________________________________________________

---

telephone ________________________________________________________

electronic mail _______________________________________________

I request

_____ to assign an accounting number to a currency contract for capital movements, an account in a foreign bank, international financial organization;

_____ to exclude the accounting number from the registry of accounting numbers.

(the required one to be marked)

Currency Contract No. _________________ dated “___” _______________ year

Accounting number (number of registration certificate, notification certificate) of the National Bank of the Republic of Kazakhstan for this currency contract, account in a foreign bank, international financial organization________________________________________________________

Authorized representative of the applicant:

---

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

Executor _______________________________________________ telephone __________

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

“__” ___________ 20_ year

Section 1. Financial Loans

1. Type of operation (mark):

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

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

2. Residents - other participants of the currency contract:

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

---

3. Non-residents - participants of the currency contract:

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

---

country (countries) of citizenship (filled in if it does not coincide with the country of permanent residence) ____________________________________________

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

---

---

4. Amount of the currency contract _____________________________________

                                                               (in the currency of the currency contract)
   

5. Currency of the contract ______________________________________________

6. Relationship of the non-resident to the resident (mark):

1. _____ direct ownership by the non-resident of 10 (ten) percent or more of voting shares, voting rights of participants of the resident;

2. _____ indirect ownership by the non-resident of 10 (ten) percent or more of voting shares, voting rights of participants of the resident;

3. _____ direct ownership by the resident of 10 (ten) percent or more of voting shares, voting rights of participants of the non-resident;

4. _____ indirect ownership by the resident of 10 (ten) percent or more of voting shares, voting rights of participants of the non-resident;

5. _____ the resident and the non-resident do not have any control or influence over each other, but are under the control or influence of the same investor, directly or indirectly owning not less than 10 (ten) percent of voting shares, voting rights of participants of the resident;

6. _____ cases not specified in subparagraphs 1), 2), 3), 4) and 5) of this paragraph of the application.

7. Brief description of the operation (payment instruction, scheme of fund movement, etc.) __________________________________________

---

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

resident ___ non-resident ___ (mark)

name___________________________________________________

BIN of the resident __________________________________________________

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

---

9. Schedule of receipt of funds and repayment of debt

thousands of units of the contract currency

Receipt of funds to the borrower under the loan		Payments for loan servicing by the borrower
date	amount	date	repayment of principal	payment of remuneration
A	1	B	2	3
TOTAL		TOTAL
of which as of the date of submission of the application		of which as of the date of submission of the application

10. Note _________________________________________________

---

Section 2. Capital Participation, Operations with Securities, Participation Shares and Derivative Financial Instruments

1. Type of operation (mark):

1. _____ participation in the capital of a non-resident;

2. _____ participation in the capital of a resident;

3. _____ operations with debt securities of non-resident issuers;

4. _____ operations with debt securities of resident issuers;

5. _____ operations with depositary receipts;

6. _____ operations with derivative financial instruments;

7. _____ operations for the purchase and sale of participation in the capital of a third-party non-resident;

8. _____ operations for the purchase and sale of participation in the capital of a third-party resident.

2. Residents - other participants of the currency contract:

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

---

3. Non-residents - participants of the currency contract:

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

---

country (countries) of citizenship (filled in if it does not coincide with the country of permanent residence) ___________________________________________

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

---

---

4. Amount of the currency contract _____________________________________

                                                                  (in the currency of the currency contract)
   

5. Currency of the contract ______________________________________________

6. Relationship of the non-resident to the resident (filled in for operation types 3), 4)):

1. _____ direct ownership by the non-resident of 10 (ten) percent or more of voting shares, voting rights of participants of the resident;

2. _____ indirect ownership by the non-resident of 10 (ten) percent or more of voting shares, voting rights of participants of the resident;

3. _____ direct ownership by the resident of 10 (ten) percent or more of voting shares, voting rights of participants of the non-resident;

4. _____ indirect ownership by the resident of 10 (ten) percent or more of voting shares, voting rights of participants of the non-resident;

5. _____ the resident and the non-resident do not have any control or influence over each other, but are under the control or influence of the same investor, directly or indirectly owning not less than 10 (ten) percent of voting shares, voting rights of participants of the resident;

6. _____ cases not specified in subparagraphs 1), 2), 3), 4) and 5) of this paragraph of the application.

7. Fulfillment of obligations under the currency contract as of the date of submission of the application:

Sender	Beneficiary	Date	Type of obligation fulfillment	Amount, thousands of units	Currency

8. Information about the investor (not filled in if the applicant is the investor):

resident _____ non-resident _____ (mark)

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

---

country (countries) of citizenship of the non-resident (filled in if it does not coincide with the country of permanent residence) __________________________________

---

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

---

9. Information about the seller (not filled in if the applicant is the seller):

resident _____ non-resident _____ (mark)

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

---

country (countries) of citizenship of the non-resident (filled in if it does not coincide with the country of permanent residence) _______________________________

---

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

---

10. Information about the investment object (not filled in if the applicant is the investment object):

resident _____ non-resident _____ (mark)

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

---

11. Capital of the investment object (filled in for capital participation operations):

		Before the currency contract operation		After the currency contract operation
amount	currency	amount	currency
1.	Authorized capital of the investment object, thousands of units of currency according to constituent documents
1.1	including by investors
2.	Capital of the investment object (other than authorized), shares in monetary terms, thousands of units of currency
2.1	including by investors
3.	Share of the investor(s) in the capital of the investment object, in %
3.1.	including by investors

12. Information about the shares of the investment object (filled in in case of operations with shares):

Type of share (ordinary, preferred, with voting rights, without voting rights)		International Identification Number (hereinafter - ISIN)			Nominal value or issue price of one security (units of currency)		Currency of issue (placement)
			Before the currency contract operation			After the currency contract operation
ordinary	preferred		ordinary	preferred
1.	Number of shares owned by the investor(s), pieces
1.1	including by investors

13. Information about debt securities:

ISIN ___________________________________________________________

number of securities ____________________________________ pieces

nominal value of one security ___________ units of currency

currency of issue _________________________________________________

14. Information about shares of investment funds:

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

management company __________________________________________

---

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

15. Information about derivative financial instruments:

type of derivative financial instrument (mark):

_____ option, _____ forward, _____ futures, _____ other

(specify)

---

name of the underlying asset of the derivative financial instrument:

---

---

ISIN of the security _____________________________________________

16. Note _________________________________________________

---

Section 3. Other Capital Movement Operations and Operations Equated to Them

1. Type of operation (mark):

1. _____ acquisition of ownership rights to real estate;

2. _____ acquisition of fully exclusive rights to objects of intellectual property;

3. _____ fulfillment of obligations of a participant in joint activity;

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

5. _____ transfer of money and financial instruments to professional participants of the securities market to accounts for accounting and storage of money and/or financial instruments belonging to clients;

6. _____ gratuitous transfer of money, real estate and other currency values.

2. Residents - other participants of the currency contract:

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

---

3. Non-residents - participants of the currency contract:

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

---

country (countries) of citizenship (filled in if it does not coincide with the country of permanent residence) ___________________________________________

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

---

---

4. Amount of the currency contract _____________________________________

                                                          (in the currency of the currency contract)
   

5. Currency of the contract ______________________________________________

6. Money and other property provided under the currency contract as of the date of submission of the application:

Sender	Beneficiary	Date	Type of obligation fulfillment	Amount, thousands of units	Currency

7. Note __________________________________________________

---

Section 4. Account in a Foreign Bank, International Financial Organization

1. Type of account (mark):

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

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

3. _____ deposit of a resident;

4. _____ unallocated metal account of a resident;

5. _____ other (specify) ____________________________________

2. Branch (representative office) of a resident, opening an account ____________

---

(name, country, address)

3. Foreign bank, international financial organization __________________________________________________________________

---

(name, address, number in the international interbank system of information transfer and payment transactions (SWIFT) and other banking details)

4. Account number __________________________________________________

Currency of the account ___________________________________________________

5. Account conditions (if any):

Remuneration (interest) rate on the account (% per annum) ______________

---

(in case of a floating interest rate, the base for its calculation and the margin size are indicated)

_____ is overdraft allowed (lending by a foreign bank, international financial organization within the framework of this account)

_____ other (specify) _____________________________________

---

6. Note __________________________________________________

---

Appendix

to the "Application" form

Explanation on filling out the "Application" form

1. Sections 1, 2, 3 and 4 are filled in when submitting an application for the assignment of an accounting number to a currency contract for capital movements, an account in a foreign bank, international financial organization. Unfilled sections are not submitted.

In the case of the formation of a simple partnership (consortium) based on a joint activity agreement, Section 2 or Section 3 is filled in in accordance with the recognition by the resident legal entity of this operation in its balance sheet.

2. The country of permanent residence of an individual non-resident is filled in based on citizenship or the right granted in accordance with the legislation of a foreign state.

3. The "Note" field reflects the terms of the contract that the applicant considers necessary to specify, including the method (order) of formation of the amount of the currency contract, in case it is not fixed.

4. In paragraph 9 of Section 1, information on the receipt of funds to the resident and repayment of debt by him under the currency contract (in the case of financial loans provided by non-residents to residents), as well as on the receipt of funds to the non-resident and repayment of debt by him (in the case of financial loans provided by residents to non-residents) is reflected in thousands of units of the contract currency. If the loan is multi-currency, amounts are reflected in thousands of United States dollars.

In column A, the actual and/or expected (in the future) date of receipt of funds, both in monetary form and in the form of goods, works, services, is indicated, and in column 1 - the actual and/or expected (in the future) amount of receipts. If the contract amount is not agreed upon, then column 1 reflects information only on the actual receipt of funds.

Information on payments (both in monetary and other forms) for debt servicing is reflected in columns B, 2 and 3. In column B, the actual and/or expected (in the future) date of payment is indicated. In columns 2 and 3 - repayment of principal and payment of remuneration, respectively. In the case of a floating interest rate, the expected amount of remuneration payment is calculated based on the value of the base on the date of submission of the application (notification), unless otherwise established by the currency contract.

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

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

In the presence of an option for extension, the repayment term established by the main contract is indicated in column B.

The total amount of currency operations carried out before the application for the assignment of an accounting number is indicated in the corresponding columns of the row "of which as of the date of submission of the application".

In the event that a new accounting number is assigned in accordance with paragraph 14 of the Rules for monitoring currency operations in the Republic of Kazakhstan, approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 No. 64 "On Approval of the Rules for Monitoring Currency Operations in the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 18544), it is permitted to reflect the actual fulfillment of obligations under the contract only in the line "of which as of the date of application".

5. For the types of operations specified in paragraph 1 of Section 2, the following points of Section 2 are filled out:

for capital participation operations - points 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 and 14;

for operations with debt securities - points 2, 3, 4, 5, 6, 7, 8, 9, 10 and 13;

for operations with derivative financial instruments - points 2, 3, 4, 5, 7 and 15, and if the underlying asset is a security - additionally points 10, 11, 12, 13 and 14.

6. In the column "Type of Fulfillment of Obligation" in point 7 of Section 2 and in point 6 of Section 3, the type of fulfillment of obligations under the currency contract is reflected:

1. in the form of payments and/or money transfers;

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

3. in the form of transfer of an asset (securities, equity shares, units of investment funds, real estate, rights to intellectual property objects, other types of assets requiring clarification);

4. other (requiring clarification).

7. In point 1 of Section 4, the account type is indicated. In the case of opening an account in an foreign bank, international financial organization for a branch (representative office) of a resident located outside the Republic of Kazakhstan, the details of such branch (representative office) are indicated.

In point 3 of Section 4, the details of the foreign bank, international financial organization where the account is opened are indicated. In points 4 and 5 of Section 4, the details (number, currency) and conditions of the account are indicated.

Appendix 2
to the Rules for monitoring currency operations in the Republic of Kazakhstan

Form, designed for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the place of permanent residence or registration (for an individual) or location (for a legal entity) of the resident who received the accounting number.

The form designed for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz.

Name of the administrative form: Report on the utilization and service of a financial loan.

Index of the form designed for the collection of administrative data on a gratuitous basis: PR-K/E-2.

Frequency: quarterly.

Reporting period: __________ quarter ____ year.

Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: resident.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: until the 10th (tenth) day (inclusive) of the month following the reporting period.

BIN/IIN: _______________________

Collection method: in electronic form

Accounting number of the National Bank of the Republic of Kazakhstan _________

Currency of the contract ______________________________________________

thousand units of currency of the currency contract

Line Code	Name of Indicators	Total	including in the form of money
		1	2
10	Rate at which remuneration for the credit is accrued in the reporting period (% per annum)		X
Section 1. Information on Principal Debt
Part 1. Borrower's claims against the lender - advances issued (prepayment)
11	Advances issued (prepayment) at the beginning of the reporting period		X
12	Advances issued by the borrower to the lender in the reporting period (prepayment)
13	Advances repaid by the lender to the borrower (funds provided by the lender to the borrower) in the reporting period
14	Other (+)/(-) changes to the advance
15	Advances issued (prepayment) at the end of the reporting period (= (11)+(12)-(13)+(14))		X
Part 2. Borrower's obligations to the lender
16	Principal debt at the beginning of the reporting period		X
17	including overdue debt		X
Changes during the reporting period:
18	Increase in debt due to change of resident to another resident (non-resident to another non-resident)		X
19	Increase in debt due to change of resident to non-resident (non-resident to resident)		X
20	Funds provided by the lender to the borrower
21	Capitalized remuneration (=51)		X
22	Debt repaid by the borrower to the lender
22a	including early repayment
23	Offset of debt with borrower's claims against the lender under other contracts		X
24	Debt forgiven by the lender to the borrower		X
25	Debt exchanged for equity instruments (borrower and/or third parties), real estate and other assets of the borrower		X
26	Debt exchanged for borrower's debt securities, goods supply and other debt obligations of the borrower		X
27	Decrease in debt due to change of resident to another resident (non-resident to another non-resident)		X
28	Decrease in debt due to change of resident to non-resident (non-resident to resident)		X
29	Transfer (+)/(-) of debt due to assignment of a new accounting number on other grounds		X
30	Debt written off		X
31	Other (+)/(-) changes to debt (clarify)
32	Unutilized part of the credit annulled		X
33	Principal debt at the end of the reporting period (= (16) + (18) + (19) + (20) + (21) - (22) - (24) - (25) - (26) - (27) - (28) + (29) - (30) + (31))		X
34	including overdue debt		X
Section 2. Information on Remuneration
Part 1. Borrower's claims against the lender - advances issued (prepayment)
41	Borrower's claims against the lender at the beginning of the reporting period		X
42	Advances issued by the borrower to the lender in the reporting period (prepayment)
43	Advances repaid (remuneration accrued) in the reporting period		X
44	Other (+)/(-) changes to the advance
45	Borrower's claims against the lender at the end of the reporting period (= (41)+(42)-(43)+(44))		X
Part 2. Borrower's obligations to the lender
46	Remuneration debt at the beginning of the reporting period		X
47	including overdue debt		X
Changes during the reporting period:
48	Increase in remuneration due to change of resident to another resident (non-resident to another non-resident)		X
49	Increase in remuneration due to change of resident to non-resident (non-resident to resident)		X
50	Remuneration accrued in the reporting period		X
51	Remuneration capitalized in the reporting period		X
52	Remuneration paid, including Corporate Profit Tax (CPT), offset of remuneration with borrower's claims against the lender under other contracts
53	including early payment
54	Remuneration forgiven by the lender to the borrower, including by reducing the remuneration rate		X
55	Remuneration exchanged for equity instruments (borrower and/or third parties), real estate and other assets of the borrower		X
56	Remuneration exchanged for borrower's debt securities, goods supply and other debt obligations of the borrower		X
57	Decrease in remuneration due to change of resident to another resident (non-resident to another non-resident)		X
58	Decrease in remuneration due to change of resident to non-resident (non-resident to resident)		X
59	Transfer (+)/(-) of remuneration due to assignment of a new accounting number on other grounds		X
60	Remuneration written off		X
61	Other (+)/(-) changes to remuneration (clarify)
62	Remuneration debt at the end of the reporting period (= (46) + (48) + (49) + (50) - (51) - (52) - (54) - (55) - (56) - (57) - (58) + (59) - (60) + (61)), including:		X
63	overdue debt		X
64	tax debt		X
Section 3. Information on ancillary payments payable by the borrower
69	Unpaid commissions, fines and other payments payable by the borrower at the beginning of the reporting period		X
70	Commissions, fines and other payments payable by the borrower under the contract terms paid by the borrower in the reporting period
71	Commissions, fines and other payments payable by the borrower under the contract terms forgiven to the borrower in the reporting period		X
72	Commissions, fines and other payments payable by the borrower under the contract terms written off in the reporting period		X
73	Fines and other payments imposed on the borrower by courts and other state institutions paid by the borrower in the reporting period
74	Other payments by the borrower (clarify)
75	Other operations of the borrower, other changes (clarify)
76	Unpaid commissions, fines and other payments payable by the borrower at the end of the reporting period		X
Section 4. Information on ancillary payments payable to the borrower
79	Unpaid commissions, fines and other payments receivable by the borrower at the beginning of the reporting period		X
80	Commissions, fines and other payments receivable by the borrower under the contract terms paid to the borrower in the reporting period
81	Commissions, fines and other payments receivable by the borrower under the contract terms forgiven by the borrower in the reporting period		X
82	Commissions, fines and other payments receivable by the borrower under the contract terms written off in the reporting period		X
83	Fines and other payments imposed on the lender by courts and other state institutions paid to the borrower in the reporting period
84	Other payments to the borrower (clarify)
85	Other operations in favor of the borrower, other changes (clarify)
86	Unpaid commissions, fines and other payments receivable by the borrower at the end of the reporting period		X

Note ________________________________________________________________ __________________________________________________________________ __________________________________________________________________

Resident ____________________________________________________________ __________________________________________________________________ (surname, first name, patronymic (if any) of an individual, name of a legal entity)

Address _____________________________________________________________ __________________________________________________________________

Phone _____________________________________________________________ Email Address ______________________________________________________

Executor __________________________________________________________________ surname, first name and patronymic (if any) signature phone

Head or person authorized to sign the report
__________________________________________________________________ surname, first name and patronymic (if any) signature phone

Date of signing the report "__" ______________ 20_ year

Note: The form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis, "Report on the utilization and service of a financial loan."

Appendix
to the form designed for the collection of administrative data on a gratuitous basis, "Report on the utilization and service of a financial loan"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

Report on the utilization and service of a financial loan

(index – PR-K/E-2, frequency – quarterly)

Chapter 1. General Provisions

1. This explanation defines uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis, "Report on the utilization and service of a financial loan" (hereinafter – Form).

2. The Form is submitted quarterly by residents of the Republic of Kazakhstan for currency contracts for a financial loan with an assigned accounting number.

3. The Form is signed by the head or person authorized to sign the report (for legal entities) and the executor.

Chapter 2. Filling out the Form

4. Column 1 reflects the utilization and service of a financial loan in the form of payments and/or money transfers, delivery of goods (performance of works, provision of services), transfer of assets, other fulfillment of obligations; Column 2 – only in the form of payments and/or money transfers.

5. Line with code 10 reflects the net (excluding taxes) weighted average rate of remuneration for the credit in the reporting period (% per annum). The remuneration rate is reflected in numerical form, rounded to hundredths. If the remuneration rate for the credit is floating, the base value of the rate in the reporting period should be used. If the remuneration rate is zero, a zero value is entered.

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

6. In Sections 1, 2, 3 and 4, amounts are reflected in thousands of units of currency of the currency contract. If the loan is multi-currency, amounts are reflected in thousands of United States Dollars. Exchange rate differences arising are reflected in other changes (lines with codes 14, 31, 44, 61, 75 and 85).

Section 1 reflects information on the utilization and repayment of principal debt; Section 2 – information on accrual and payment of remuneration (if remuneration is stipulated in the currency contract); Sections 3, 4 – information on other operations not reflected in Sections 1, 2 (if any): in Section 3 – on operations of the borrower itself; in Section 4 – on operations in favor of the borrower.

Information on tax on remuneration is reflected in Section 2; on other taxes (if any) – in Sections 3, 4.

Sections 1, 2 include borrower's claims against the lender (if any) (Part 1) and borrower's obligations to the lender (Part 2).

In the presence of advances (prepayments) issued by the borrower to the lender for principal debt (remuneration) (Part 1), information on borrower's obligations to the lender (Part 2) is filled out after full repayment of advances.

7. Debt at the beginning of the reporting period (lines with codes 11, 16, 17, 41, 46, 47, 69 and 79) equals debt at the end of the previous reporting period (lines with codes 15, 33, 34, 45, 62, 63, 76 and 86, respectively). Debt is reflected, including tax debt.

8. Repayment of debt (line with code 22) includes repayment in the form of money, goods, works (services).

Forgiveness of funds (debt, remuneration, commissions, fines and other payments – lines with codes 24, 54, 71 and 81) means partial or complete voluntary reduction of the unpaid debt obligation by the borrower based on an agreement between the lender and the borrower.

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

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

2. recognition of funds as repaid in the bankruptcy of a legal entity-resident (not satisfied due to insufficient assets of the liquidated resident for an unclaimed creditor before the approval of the liquidation balance, claims of a creditor not recognized by the liquidation commission).

In the event of a change in the residency of the borrower (lender), obligations between the borrower and the lender are reflected in the report as written off (lines with codes 30, 60, 72 and 82).

Annulment of the unutilized part of the credit (line with code 32) means a reduction in the unreceived (unutilized) part of the amount of credit funds provided for by the currency contract.

9. Lines with codes 18, 19, 27, 28, 48, 49, 57 and 58 are filled in when changing participants of the contract, including upon assignment of a new accounting number instead of the previously assigned one according to subparagraph 2) of paragraph 14 of the Rules;

lines with codes 18, 27, 48 and 57 – if as a result of assignments of claims (transfers of debt) or other agreements the original lender and the new lender (original debtor and new debtor) are both residents or are both non-residents;

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

Lines with codes 29, 59 are filled in upon assignment of a new accounting number instead of the previously assigned one, on grounds provided for in subparagraphs 1), 3), 4) and 5) of paragraph 14 of the Rules.

10. Line with code 50 reflects remuneration accrued in the reporting period, including tax on this remuneration. Tax actually paid in the reporting period is reflected on line with code 52 together with remuneration actually paid in the reporting period. At the same time, tax paid in the reporting period may relate to remuneration accrued prior to the reporting period.

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

If only tax is paid in the reporting period without payment of remuneration, the payment of tax must be reflected in Column 1 and in Column 2.

11. Return of money (return of payment without performance) is reflected in other changes (in lines with codes 31, 61, 74 and 84).

12. Filling out lines with codes 25, 26, 31, 55, 56, 61, 74, 75, 84 and 85 requires clarification in the note to the Form, including description of the asset and/or debt obligation of the borrower.

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

14. Corrections (changes, additions) to the Form are made within 6 (six) months after the submission deadline established by paragraph 23 of the Rules.

Appendix 3
to the Rules for monitoring currency operations in the Republic of Kazakhstan

Form, designed for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the place of permanent residence or registration (for an individual) or location (for a legal entity) of the resident who received the accounting number.

The form designed for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz.

Name of the administrative form: Report on participation in the capital of an investment object.

Index of the form designed for the collection of administrative data on a gratuitous basis: PR-I/G-3.

Frequency: quarterly.

Reporting period: __________ quarter ____ year.

Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: resident.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: until the 10th (tenth) day (inclusive) of the month following the reporting period.

BIN/IIN: _______________________

Collection method: in electronic form

Accounting number of the National Bank of the Republic of Kazakhstan _________

thousands of United States Dollars (hereinafter – USA)

Line Code	Indicator Name	Investor's Name, Surname, First Name, Patronymic (if any)
A	B	1	2	…
Part 1. Investors' participation in the capital of the investment object
10	Accumulated value at the beginning of the reporting period
20	Changes (+increase/-decrease) during the reporting period ((21) + (22) + (23) + (24) + (25) + (26) + (27) + (28) + (29) + (30) + (31) + (32) + (33) + (34) + (36)+(37)+(38))
	including due to:
21	inflow (+)/outflow (-) of funds
22	inflow (+)/outflow (-) of equipment, goods and other property
23	inflow (+)/outflow (-) of intangible assets
24	increase (+)/decrease (-) of charter capital due to debt on commercial credits and financial loans
25	crediting dividends into charter capital (payment of dividends by shares) (+), repurchase of shares by the investment object (-)
26	increase (+)/decrease (-) of charter capital due to undistributed income of previous years, reserve capital or other equity items
27	contribution (+)/withdrawal (-) of real estate
28	contribution (+)/withdrawal (-) of securities of non-resident issuers (including bills of exchange)
29	contribution (+)/withdrawal (-) of securities of resident issuers
30	purchase (+)/sale (-)/gift (+/-) of participation shares by a resident to a resident (non-resident to non-resident)
31	assignment of new accounting number (+)/(-)
32	exchange rate difference (+)/(-)
33	price changes (+)/(-)
34	write-off upon liquidation (-), reorganization of the investment object (+/-)
36	gift (+)/(-) of participation shares by a resident to a non-resident (non-resident to resident)
37	purchase (+)/sale (-) of participation shares by a resident to a non-resident (non-resident to resident)
38	other (specify)
39	Accumulated value at the end of the reporting period ((10) + (20))
40	Investor's share in the charter capital at the end of the reporting period, %
41	Dividends declared in the reporting period
50	Dividends paid (received) during the reporting period, including paid (payable) tax: ((51)+(52)+(53)), including
51	in the form of money
52	in the form of shares (participation shares)
53	other (specify)
54	Debt at the end of the reporting period for payment of personal income tax on investor income withheld at the source of payment
Information on settlements for the purchase (sale) of shares, participation shares of the investment object
Part 2. Claims of the resident against the non-resident
60	Non-resident's debt to the resident at the beginning of the reporting period
61	Increase in debt during the reporting period, including:
61.1	advance payment by the resident (in monetary/non-monetary forms)
61.2	transfer of ownership rights to the investment object to the non-resident with deferred payment
62	Settlement of debt during the reporting period, including:
62.1	transfer of ownership rights to the resident to the investment object
62.2	payment by the non-resident (in monetary/non-monetary forms)
63	Other changes in debt during the reporting period (specify)
64	Non-resident's debt to the resident at the end of the reporting period (= (60) + (61) - (62) + (63))
Part 3. Obligations of the resident to the non-resident
70	Resident's debt to the non-resident at the beginning of the reporting period
71	Increase in debt during the reporting period, including:
71.1	advance payment by the non-resident (in monetary/non-monetary forms)
71.2	transfer of ownership rights to the investment object to the resident with deferred payment
72	Settlement of debt during the reporting period, including:
72.1	transfer of ownership rights to the non-resident to the investment object
72.2	payment by the resident (in monetary/non-monetary forms)
73	Other changes in debt during the reporting period (specify)
74	Resident's debt to the non-resident at the end of the reporting period (= (70) + (71) - (72) + (73))

Note _______________________________________________________

---

---

Resident _________________________________________________________

---

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

Address __________________________________________________________

---

Telephone ________________________________________________________

Email Address _________________________________________________

Executor ______________________________________________________

__________________________________________________________________ surname, first name and patronymic (if any) signature telephone Head or person authorized to sign the report

__________________________________________________________________ surname, first name and patronymic (if any) signature telephone

Date of signing the report "__" ______________ 20_ year

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on Participation in the Capital of the Investment Object".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on Participation in the Capital of the Investment Object"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

Report on Participation in the Capital of the Investment Object

(index – PR-I/G-3, frequency – quarterly)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on Participation in the Capital of the Investment Object" (hereinafter referred to as the Form).

2. The Form is submitted quarterly by residents of the Republic of Kazakhstan under currency contracts for participation in the capital of the investment object with an assigned accounting number.

3. The Form is signed by the head or person authorized to sign the report (for legal entities) and the executor.

Chapter 2. Filling out the Form

4. For the purposes of filling out the Form, the following concepts are used:

1. investment object – a legal entity, a mutual investment fund, shares, participation shares, units of which are acquired (acquired), as well as a legal entity, a simple partnership, a consortium, into whose property contributions are made (made). In case of operations with depositary receipts, the investment object is the issuer of the security that is their underlying asset;

2. investor – an individual or legal entity to whom the right of ownership to the investment object passes (passed).

5. The Form is submitted for operations of participation in the charter capital (with shares, participation shares, units), in capital other than charter capital.

A resident is allowed to fill out Part 1 for several accounting numbers assigned to them for operations of participation in the capital of one investment object. In this case, all accounting numbers for which the Form is submitted are indicated.

6. If the assigned accounting numbers were obtained by a resident-legal entity for operations of participation in its capital, then in columns 1, 2 and further in Part 1, the surname, first name, patronymic (if any) of each non-resident individual, the name of the legal entity of each non-resident and information on their participation in the capital of the resident are indicated separately.

If the assigned accounting numbers were obtained by the resident jointly with other residents for operations of their participation in the capital of a non-resident, then in columns 1, 2 and further in Part 1, the surname, first name, patronymic (if any) of each resident individual, the name of the legal entity of each resident and information on their participation in the capital of the non-resident are indicated separately.

For operations between the buyer and seller of the investment object, Parts 1 and 2 are filled out – in case of arising claims of the resident against the non-resident, Parts 1 and 3 – in case of arising obligations of the resident to the non-resident. If the assigned accounting numbers were obtained by the resident for operations of acquisition from a non-resident (sale to a non-resident) of shares, participation shares in the capital of a third-party resident, Part 1 is not filled out.

7. Amounts are reflected in thousands of US dollars.

Operations for the reporting period are reflected at their actual cost. Amounts expressed in other currencies are converted into US dollars using the market exchange rate of currencies on the date of the operation or at the end of the reporting period, respectively. The resulting exchange rate difference is reflected in rows with codes 32, 63 and 73.

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

8. An increase in the value of the investment object's capital during the reporting period is reflected with a (+) sign, a decrease in the value of the capital with a (-) sign.

Row with code 31 is filled out when the National Bank of the Republic of Kazakhstan assigns an accounting number instead of a previously assigned accounting number according to paragraph 14 of the Rules.

Rows with codes 36 and 37 reflect the actual transfer of ownership rights to the investment object to the investor (by the investor) in the case of a gift, purchase from third parties (sale to third parties) of the investment object, including in installments.

Return of funds (return of payment without execution) is reflected in the row with code 38.

9. Row with code 41 reflects dividends declared in the reporting period, including tax withheld at the source of payment from these dividends.

Rows with codes 51, 52 and 53 reflect 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. At the same time, tax paid in the reporting period may relate to dividends declared prior to the reporting period.

In case of payment of only tax in the reporting period without payment of dividends, the payment of tax must be reflected in the corresponding rows with codes 51, 52 and 53.

Debt on taxes is reflected in row with code 54.

10. Rows with codes 60, 61, 61.1, 61.2, 62, 62.1, 62.2, 63, 64, 70, 71, 71.1, 71.2, 72, 72.1, 72.2, 73 and 74 are filled out when purchasing from a third party (selling to a third party) by the investor of shares, participation shares of the investment object by advance payment or with deferred payment. In case of arising claims of the resident against the non-resident, Part 2 is filled out. In case of arising obligations of the resident to the non-resident, Part 3 is filled out.

Payment in the form of supply of goods (performance of works, provision of services), other non-monetary performance requires specification in the note to the Form.

11. Filling out rows with codes 38, 63 and 73 requires specification in the note to the Form.

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

13. Corrections (changes, additions) to the Form are made within 6 (six) months after the submission deadline established by paragraph 23 of the Rules.

Appendix 4
to the Rules for monitoring currency operations in the Republic of Kazakhstan

Form, intended for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the place of permanent residence or registration (for an individual) or location (for a legal entity) of the resident who received the accounting number.

The form intended for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz.

Name of the administrative form: Report on Fulfillment of Obligations.

Index of the form intended for the collection of administrative data on a gratuitous basis: PR-D-4.

Frequency: quarterly.

Reporting period: __________ quarter ____ year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: resident.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: until the 10th (tenth) day (inclusive) of the month following the reporting period.

BIN/IIN: _______________________

Collection method: in electronic form

Accounting number of the National Bank of the Republic of Kazakhstan _________

Section 1. Information on fulfillment of obligations

No. p/p	Type of obligation fulfillment	Payment purpose code	Asset name	Sender		Beneficiary		Date	Currency	Amount, thousands of units of currency	Note
Residency status	Name, surname, first name, patronymic (if any)	Residency status	Name, surname, first name, patronymic (if any)
1	2	3	4	5	6	7	8	9	10	11	12

Section 2. Information on accumulated value and income

thousands of United States Dollars (hereinafter – USD)

Line Code	Indicator Name	Total
A	B	1
10	Accumulated value at the end of the reporting period, including in the form of:
11	money
12	securities, participation shares, including:
12.1	shares, units of mutual investment funds, money market funds
13	real estate
14	other (specify)
20	Income of the resident in the reporting period
21	Income of the non-resident in the reporting period

Note _______________________________________________________

---

---

Resident _________________________________________________________

---

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

Address __________________________________________________________

---

Telephone ________________________________________________________

Email Address _________________________________________________

Executor ______________________________________________________

__________________________________________________________________ surname, first name and patronymic (if any) signature telephone Head or person authorized to sign the report

__________________________________________________________________ surname, first name and patronymic (if any) signature telephone

Date of signing the report "__" ______________ 20_ year

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on Fulfillment of Obligations".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on Fulfillment of Obligations"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

Report on Fulfillment of Obligations

(index – PR-D-4, frequency – quarterly)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on Fulfillment of Obligations" (hereinafter referred to as the Form).

2. The Form is submitted quarterly by residents of the Republic of Kazakhstan under currency contracts with an accounting number for operations with securities, derivative financial instruments, ownership rights to real estate, rights to objects of intellectual property, for joint activity, trust management, trust, transfer of money and financial instruments to professional participants of the securities market, gratuitous transfer of money, other currency values and real estate, accounts in foreign banks, international financial organizations of branches (representative offices) of the resident with location outside the Republic of Kazakhstan.

3. The Form is signed by the head or person authorized to sign the report (for legal entities) and the executor.

Chapter 2. Filling out the Form

4. For the purposes of filling out the Form, the following concepts are used:

securities of non-resident issuers – financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan and/or the country of the issuer, including depositary receipts, the underlying asset of which are securities of non-resident issuers.

5. Section 1 reflects information on the fulfillment of obligations under the currency contract in the reporting period.

Column 2 reflects the type of fulfillment of obligations under the currency contract:

1. in the form of payments and/or transfers of money;

2. in the form of supply of goods (performance of works, provision of services);

3. in the form of transfer of an asset (securities, participation shares, units of investment funds, real estate, right to an object of intellectual property, other types of assets requiring specification);

4. other (requiring specification).

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

Payments and/or transfers of money are reflected in the Form, including taxes. The return of money (return of payment without execution) is reflected in the Form.

If the fulfillment of the obligation is carried out in the form of transfer of an asset, then in column 4 the name of the asset is indicated, column 3 is not filled out, and in columns 5, 6, 7, 8, 9, 10, 11 the person transferring the asset, the person receiving the asset, the date of transfer of the asset, the currency of the asset value, the amount of the asset value in thousands of units of the contract currency are indicated.

If the fulfillment of the obligation is carried out in the form of performance of works, provision of services or in any other way, then columns 3, 4 are not filled out, and in columns 5, 6, 7, 8, 9, 10, 11 the person fulfilling the obligation, the person accepting the fulfillment of the obligation, the date of fulfillment of the obligation, the currency and amount of the cost of the fulfilled obligation in thousands of units of the contract currency are indicated.

Columns 3, 5, 7 are filled out in accordance with the Rules for applying codes of economic sectors and payment purposes approved by the Resolution 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 Economic Sectors and Payment Purposes" (registered in the Registry of State Registration of Normative Legal Acts under No. 14365), which is consistent with the national Classifier of Economic Sectors (CES).

Column 10 is filled out in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds".

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

6. Section 2 reflects information on the accumulated value at the end of the reporting period and income for the reporting period.

Section 2 is filled out in the following cases:

1. when submitting the Form for an account in a foreign bank, international financial organization, opened to a branch (representative office) of a legal entity with location outside the Republic of Kazakhstan, the balance of the amount of money at the end of the reporting period in this account is reflected, remuneration accrued to the resident in the reporting period by the foreign bank, international financial organization for this account, including deposit(s);

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

3. upon transfer of money and other property to trust management, trust, the cost of transferred property at the end of the reporting period, income of the resident (non-resident) in the reporting period, including for property management, is reflected;

4. for operations related to the transfer of money and financial instruments to professional participants of the securities market carrying out currency operations on behalf of clients, to accounts for accounting and storage of money and/or financial instruments belonging to clients, the cost of transferred property at the end of the reporting period, income of the resident (non-resident) in the reporting period are reflected.

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

8. Corrections (changes, additions) to the Form are made within 6 (six) months after the submission deadline established by paragraph 23 of the Rules.

Appendix 5
to the Rules for monitoring currency operations in the Republic of Kazakhstan

Form, intended for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the resident who received the accounting number.

The form intended for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz.

Name of the administrative form: Report on Money Movement in an Account in a Foreign Bank, International Financial Organization.

Index of the form intended for the collection of administrative data on a gratuitous basis: PR-F-5.

Frequency: quarterly.

Reporting period: __________ quarter ____ year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: legal entity-resident.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: until the 10th (tenth) day (inclusive) of the month following the reporting period.

BIN: ________________________

Collection method: in electronic form

Accounting number of the National Bank of the Republic of Kazakhstan _________

Name of foreign bank, international financial organization, country _________________________________________________

---

---

Currency of account _________________________________________________ thousands of units of account currency

Line Code	Indicator Name	Current Account	Deposit, deposit opened under this current account
A	B	1	2	…
10	Interest rate at which remuneration is accrued on the account in the reporting period (% per annum)
11	Balances at the beginning of the reporting period
20	Total funds received during the period ((21) + (31) + (32))
	in particular:
21	from non-residents ((22) + (23) + (24) + (25) + (26) + (27) + (28) + (29) + (30)):
22	revenue from export of goods (works, services)
23	on attracted financial loans
24	from repayment of issued financial loans
25	on participation in capital (including shares, units of investment funds), including through a non-resident broker
26	on transactions with securities (except shares, units) and derivative financial instruments, including through a non-resident broker
27	from sale of real estate
28	from joint activities
29	remuneration and dividends
29a	in particular remuneration on this account
30	other (specify)
31	from residents
32	by transfer from other own bank accounts, including currency conversion ((33)+(34)+(35)):
33	from bank accounts in authorized resident banks
34	from deposits in foreign banks, international financial organizations, including remuneration on deposits
35	from other accounts in foreign banks, international financial organizations, including remuneration on accounts
40	Total funds spent during the period ((41) + (42) + (52) + (53))
	in particular:
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 issuing financial loans
46	on participation in capital (including shares, units of investment funds), including through a non-resident broker
47	on transactions with securities (except shares, units) and derivative financial instruments, including through a non-resident broker
48	for purchase of real estate
49	for joint activities
50	for payment of remuneration and dividends
51	other (specify)
	in particular:
51.1	commission of a foreign bank, international financial organization
52	other spending on residents
53	by transfer to other own bank accounts, including currency conversion ((54) + (55)+(55а)):
54	to bank accounts in authorized resident banks
55	to deposits in foreign banks, international financial organizations
55а	to other accounts in foreign banks, international financial organizations
56	Changes due to 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, international financial organization on this bank account
Information on overdraft
80	Interest rate at which remuneration for overdraft is accrued in the reporting period (% per annum)
81	Balances at the beginning of the reporting period
82	in particular balances on remuneration for overdraft
83	Provision of overdraft by a foreign bank, international financial organization ((84) + (85) + (86) + (87))
	in particular:
84	for maintenance of own branches and representative offices
85	other spending on non-residents
86	other spending on residents
87	by transfer to other own bank accounts, including currency conversion
88	Remuneration accrued in the reporting period by a foreign bank, international financial organization for overdraft
89	Repayment of overdraft to a foreign bank, international financial organization
90	Payment to a foreign bank, international financial organization of remuneration for overdraft
91	Other changes during the reporting period on overdraft (specify)
92	Other changes during the reporting period on remuneration (specify)
93	Balances at the end of the reporting period ((81) + (83) + (88) - (89) - (90) + (91) + (92))
94	in particular balances on remuneration for overdraft ((82) + (88) - (90) + (92))

Note _______________________________________________________

---

---

Resident ________________________________________________________

---

(name of legal entity)

Address __________________________________________________________

---

Telephone ________________________________________________________

Email address ____________________________________________________

Executor ________________________________________________________

---

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

Head or person authorized to sign the report

---

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

Date of signing the report “__” ______________ 20_ year

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on the movement of funds in an account in a foreign bank, international financial organization".

Appendix

to the form intended

for the collection of administrative data

on a gratuitous basis,

"Report on the movement of funds in an account

in a foreign bank, international

financial organization"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

Report on the movement of funds in an account in a foreign bank,

international financial organization

(index – PR-F-5, frequency – quarterly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on the movement of funds in an account in a foreign bank, international financial organization" (hereinafter – Form).

2. The Form is submitted quarterly by a legal entity-resident of the Republic of Kazakhstan by the account number in a foreign bank, international financial organization.

3. The Form is signed by the head or person authorized to sign the report, and the executor.

Chapter 2. Filling out the Form

4. Column 1 reflects information about the current account, deposit, unallocated metal account, opened in a foreign bank, international financial organization.

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

5. In the line with code 10, the net (excluding taxes) average in the reporting period interest rate of remuneration on the current account, deposit (% per annum) is reflected, in the line with code 80 – for overdraft. The interest rate of remuneration is reflected in numerical form, rounded to hundredths. If the interest rate of remuneration is floating, the base value of the rate in the reporting period is used. If the interest rate of remuneration is zero, then a zero value is entered.

If the Form is submitted with zero values, then lines with codes 10, 80 are not filled.

6. Amounts are reflected in thousands of units of the account (deposit) currency.

For multi-currency accounts (deposits), as well as unallocated metal accounts, amounts are reflected in thousands of tenge. Amounts expressed in other currencies are converted into tenge using the market exchange rate of currencies on the date of the transaction or at the end of the reporting period, respectively. The resulting exchange rate difference is reflected on the line with code 56.

7. In case of filling out lines with codes 34, 35, 55, 55а, the note should indicate the account number in a foreign bank, international financial organization, from which (to which) money is transferred.

8. Information on overdraft is filled in when a foreign bank, international financial organization provides a resident legal entity with an overdraft on this account in accordance with the terms of opening the account in the absence of an assigned account number for such overdraft.

Overdraft is understood as lending by a foreign bank, international financial organization of a client's account for payment of settlement documents in case of insufficient or absence of money in the client's account. With an overdraft, the bank writes off all available money in the client's account and simultaneously provides the client with a financial loan for part of the payment not covered by money in the client's account.

The resulting exchange rate difference is reflected in other changes (lines with codes 91 and 92).

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

10. On lines with code 29a, 70, remuneration accrued in the reporting period is reflected, excluding taxes on this remuneration.

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

12. Corrections (changes, additions) to the Form are made within 6 (six) months after the submission deadline established by paragraph 23 of the Rules.

Appendix 6

to the Rules for monitoring currency operations

in the Republic of Kazakhstan

Form,

intended for the collection

of administrative data

Submitted to: the central apparatus of the National Bank of the Republic of Kazakhstan.

The form intended for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz.

Name of the administrative form: Report on the utilization and servicing of financial loans, as well as obligations under REPO transactions, attracted by a bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan, from non-residents, for which there are unpaid obligations at the beginning and (or) end of the reporting period.

Index of the form intended for the collection of administrative data on a gratuitous basis: 11-OB.

Frequency: quarterly.

Reporting period: __________ quarter ____ year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: until the 10 (tenth) day (inclusive) of the month following the reporting period.

BIN: _______________________

Collection method: in electronic form

Table. Utilization and servicing of financial loans

Serial number	Serial number from the report for the previous period	Name of creditor	Name of creditor's country
A	B	V	G

continuation of the table

Number of credit agreement (name, number, date) PN/UN	Amount of currency contract (in the currency of the currency contract)	Name of credit currency	Period of action
Date of start of utilization	Date of final repayment deadline
D	E	Zh	Z	I

continuation of the table

Principal debt
Balance at the beginning of the reporting period, thousands of units of contract currency	Operations in the reporting period, thousands of units of contract currency					Balance at the end of the reporting period
Increase			Decrease		Sum, thousands of units of contract currency	Number of balance sheet account
Total	Of which due to		Total	of which due to reorganization
reorganization	capitalized remuneration
1	2	3	4	5	6	7	8

continuation of the table

Remuneration					Credit status	Other payments	Note
Balance at the beginning of the reporting period, thousands of units of contract currency	Operations in the reporting period, thousands of units of contract currency		Balance at the end of the reporting period
Accrued	Paid	Sum, thousands of units of contract currency	Number of balance sheet account
9	10	11	12	13	14	15	16

continuation of the table

Payment schedule for credit servicing by the borrower
Repayment of principal debt
year				year
1st quarter after reporting period	quarter	quarter	quarter	quarter	quarter	quarter	8th quarter after reporting period	after...
17	18	19	20	21	22	23	24	25

continuation of the table

Payment schedule for credit servicing by the borrower
Payment of remuneration
year				year
1st quarter after reporting period	quarter	quarter	quarter	quarter	quarter	quarter	8th quarter after reporting period	after...
26	27	28	29	30	31	32	33	34

Name of the bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan____________________________________________________________________________________________________________________________

Address_______________________________________________________________________________________________________________________________

Telephone __________________________________________________________

Email address ____________________________________________________

Executor ________________________________________________________

---

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

Head or person authorized to sign the report

---

---

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

Date of signing the report “__” __________ 20_ year

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on the utilization and servicing of financial loans, as well as obligations under REPO transactions, attracted by a bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan, from non-residents, for which there are unpaid obligations at the beginning and (or) end of the reporting period".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on the utilization and servicing of financial loans, as well as obligations under REPO transactions, attracted by a bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan, from non-residents, for which there are unpaid obligations at the beginning and (or) end of the reporting period"

Explanation

for filling out the form intended for the collection of administrative data on a gratuitous basis

Report on the utilization and servicing of financial loans, as well as obligations under REPO transactions, attracted by a bank,

branch of a bank - non-resident of the Republic of Kazakhstan,

carrying out activities on the territory of the Republic of Kazakhstan, from non-residents, for which there are unpaid obligations at the beginning and (or) end of the reporting period

(index – 11-OB, frequency – quarterly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the Form intended for the collection of administrative data on a gratuitous basis, "Report on the utilization and servicing of financial loans, as well as obligations under REPO transactions, attracted by a bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan, from non-residents, for which there are unpaid obligations at the beginning and (or) end of the reporting period" (hereinafter – Form).

2. The Form is submitted quarterly by a bank, branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan, for financial loans, as well as for REPO transactions, attracted by them from non-residents.

3. The Form is signed by the head or person authorized to sign the report, and the executor.

Chapter 2. Filling out the Form

4. The Form reflects information on the utilization, repayment and servicing of financial loans, as well as obligations under REPO transactions, separately for each currency contract, for which there are unpaid obligations at the beginning and (or) end of the reporting period to non-residents in general for the bank system, in general for the branch of a bank - non-resident of the Republic of Kazakhstan, carrying out activities on the territory of the Republic of Kazakhstan.

5. Amounts are reflected in thousands of units of the contract currency.

6. In the Table

in column A, the serial number is reflected;

in column B, the serial number of the financial loan from the Form submitted for the previous period is indicated;

in column G of Table 1, it is filled in accordance with the national classifier of the Republic of Kazakhstan NK RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial divisions. Part 1. Country codes";

in column Zh of Table 1 and line with code 5 of the Table, it is filled in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds";

in column 1, the unpaid principal debt at the beginning of the reporting period is reflected, including overdue;

in column 2, the increase during the reporting period of the principal debt due to the receipt of credit funds, reorganization of debt and capitalization of remuneration is reflected;

in column 3, the increase in debt due to reorganization upon assignment of claim (transfer of debt) is reflected;

in column 4, capitalization of remuneration (allocation of remuneration to principal debt) is reflected;

in column 5, the decrease during the reporting period of the principal debt, including overdue, due to repayment and reorganization is reflected;

in column 6, the decrease in debt due to reorganization is reflected. The main types of reorganization are early repayment, forgiveness, assignment of claim (transfer of debt), exchange of debt for equity participation instruments (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 of the borrower;

in columns 7 and 8, the unpaid principal debt at the end of the reporting period, including overdue, and the number of the balance sheet account on which the debt balance is recorded are reflected;

in column 9, the indebtedness for remuneration, including overdue, at the beginning of the reporting period is reflected;

in column 10, the remuneration accrued in the reporting period is reflected;

in column 11, the decrease in remuneration in the reporting period, including overdue, due to payment, reorganization and capitalization of remuneration is reflected;

in columns 12 and 13, the indebtedness at the end of the reporting period for remuneration, including overdue, and the number of the balance sheet account on which this indebtedness is recorded are reflected;

in column 14, the status of the credit agreement at the end of the reporting period is reflected from the list: "active", "full fulfillment of obligations by parties". A credit agreement is considered active until full fulfillment of obligations by parties, including obligations on remuneration or on overdue payments;

in column 15, other payments (if any) are reflected.

in column 16, the type of collateral and the amount of collateral (if any) are reflected in thousands of units of currency with indication of the currency. In the presence of several types of collateral, all types of collateral and the total market value of collateral in thousands of tenge are indicated.

7. In columns from 17 to 38 of the payment schedule for credit servicing by the borrower, forecast amounts for two years by quarters following the reporting period are reflected.

8. Arithmetic and logical control in the Table:

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.

9. In the absence of information for the reporting period, the Form is not submitted.

10. Corrections (changes, additions) to the Form are made within 6 (six) months after the submission deadline established by paragraph 31 of the Rules.