Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 297 of 29 November 2018 on Establishing the Specifics of the Activities of Liquidation Commissions of Voluntarily Liquidated Banks

"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN" REPUBLICAN STATE INSTITUTION		REPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
29 November 2018, Almaty city		No. 297, Almaty city

On establishing the specifics of the activities of liquidation commissions of voluntarily liquidated banks

In accordance with the Law of the Republic of Kazakhstan of 31 August 1995 "On Banks and Banking Activity in the Republic of Kazakhstan", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. To establish the Specifics of the activities of liquidation commissions of voluntarily liquidated banks according to the annex to this resolution.
2. To recognize as no longer in force the resolution of the Board of the National Bank of the Republic of Kazakhstan of 29 February 2016 No. 64 "On approval of the Instruction on the specifics of the activities of liquidation commissions of voluntarily liquidated banks" (registered in the Register of state registration of normative legal acts under No. 13663, published on 12 May 2016 in the information-legal system "Adilet").
3. The Department for Supervision of Banks (Kizatov O.T.) shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

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

2) within ten calendar days from the day of state registration of this resolution, its sending in the 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 normative legal acts of the Republic of Kazakhstan;

3) placement 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 state registration of this resolution, submission to the Legal Department of information on the implementation of the measures provided for by subparagraphs 2), 3) of this paragraph and paragraph 4 of this resolution.

4. The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after state registration of this resolution, the sending of its copy for official publication to periodical printed publications.

5. Control over the execution of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Smolyakov O.A.

6. This resolution shall enter into force upon the expiration of ten calendar days after the day of its first official publication.

Chairman

of the National Bank D. Akishev

Annex

to resolution of the Board of the National Bank

of the Republic of Kazakhstan dated "29" November 2018 No. 297

Specifics of the activities of liquidation commissions of voluntarily liquidated banks

Chapter 1. General provisions

1. These Specifics of the activities of liquidation commissions of voluntarily liquidated banks (hereinafter – Specifics of the activities of liquidation commissions) have been developed in accordance with the Law of the Republic of Kazakhstan of 31 August 1995 "On Banks and Banking Activity in the Republic of Kazakhstan" (hereinafter – the Law on Banks) and establish the specifics of the activities of liquidation commissions of voluntarily liquidated banks (hereinafter – liquidation commission).

2. The liquidation commission is created by a decision of the general meeting of shareholders of a voluntarily liquidated bank (hereinafter – bank) no later than 45 (forty-five) calendar days from the date of obtaining permission from the authorized body for regulation, control and supervision of the financial market and financial organizations (hereinafter – authorized body) for the voluntary liquidation of the bank, taking into account the bank's branches and representative offices.

Changes in the composition of the liquidation commission are made by a decision of the general meeting of shareholders of the bank.

Chapter 2. Requirements for organizing the activities of liquidation commissions

3. From the date of creation of the liquidation commission and until the completion of the process of voluntary liquidation of the bank:

1) the powers of the bodies and executive officers of the bank, including those regarding the disposal of the bank's property and the repayment of the bank's obligations, as well as their rights to manage the bank, are terminated;

2) actions carried out on behalf of or at the expense of the bank have legal force if they are performed by the chairman of the liquidation commission or a member of the liquidation commission, or a person working in the liquidation commission under an employment contract (hereinafter – engaged employee) or a contract for the provision of paid services (hereinafter – engaged person), to whom the chairman of the liquidation commission has issued a power of attorney to perform these actions, drawn up in accordance with the civil legislation of the Republic of Kazakhstan;

3) property claims relating to the bank are considered by the liquidation commission in accordance with Chapter 5 of the Specifics of the activities of liquidation commissions and the civil legislation of the Republic of Kazakhstan.

4. The liquidation commission takes measures to complete the bank's affairs, including ensuring settlements with its creditors and shareholders.

5. The liquidation commission is headed by the chairman of the liquidation commission. In the absence of the chairman of the liquidation commission, his duties are performed by a deputy appointed by the chairman from among the members of the liquidation commission.

6. If the bank has branches and (or) representative offices, their liquidation is carried out by a subdivision of the liquidation commission created locally (hereinafter – subdivision).

The subdivision is headed by a head appointed by order of the chairman of the liquidation commission no later than 1 (one) working day from the date of creation of the liquidation commission from among the members of the liquidation commission.

The head of the subdivision carries out his activities on the basis of a power of attorney drawn up in accordance with the civil legislation of the Republic of Kazakhstan.

The subdivision of the liquidation commission and its head are accountable to the chairman of the liquidation commission.

7. The rights and obligations of a member of the liquidation commission, an engaged employee or an engaged person are determined in the employment contract or contract for the provision of paid services concluded by the said persons with the chairman of the liquidation commission, as well as in the job descriptions of the said persons approved by the chairman of the liquidation commission.

Hiring is formalized by an order of the chairman of the liquidation commission.

8. The chairman of the liquidation commission carries out operational management, controls the activities of subdivisions and the work of their heads.

9. The procedure for voluntary liquidation of the bank is carried out in accordance with the work plan approved by the chairman of the liquidation commission, which is drawn up for a year with a breakdown by half-years and submitted for information to the authorized body within 20 (twenty) working days from the date of creation of the liquidation commission and subsequently no later than the 10th (tenth) day of the month preceding the planned period.

Information on the implementation of the work plan is submitted by the liquidation commission to the authorized body based on the results of the half-year.

In case of violation of the deadlines established by the work plan, the liquidation commission shall, within 10 (ten) working days, submit to the authorized body a written explanation with copies of the relevant documents attached.

10. The liquidation commission acts on behalf of the bank and is independent in making decisions on the organization and conduct of the bank's liquidation procedure.

11. From the date of creation, the liquidation commission:

1) on the first working day:

conducts an audit of the cash desk, credits the remaining money to the bank's current account;

submits to the authorized body and (or) second-tier banks where the bank has bank accounts a new document with sample signatures in the form according to Annex 3 to the Rules for opening, maintaining and closing bank accounts of clients, approved by resolution of the Board of the National Bank of the Republic of Kazakhstan of 31 August 2016 No. 207, registered in the Register of state registration of normative legal acts under No. 14422 (hereinafter – Rules No. 207);

2) no later than 3 (three) working days, accepts from the bank's management the bank's title documents, seals (if any), stamps, electronic media, software, forms and all other documents of the bank, drawing up the necessary acts of acceptance and transfer of documents and valuables;

3) within 10 (ten) working days:

publishes information on the voluntary liquidation of the bank in periodical printed publications distributed throughout the territory of the Republic of Kazakhstan in the Kazakh and Russian languages, with mandatory indication of the procedure, deadlines for creditors to submit claims (applications) and addresses (if there is a branch network – addresses of branches) at which the bank's creditors submit their claims (applications);

reconciles the bank's accounts, closes them and opens the bank's current accounts in tenge and foreign currency;

informs the justice bodies carrying out state registration of legal entities and territorial subdivisions of state revenue bodies about the commencement of voluntary liquidation of the bank;

accepts assets, including the bank's property, under an acceptance and transfer act;

places copies of the decision of the authorized body on issuing permission for the voluntary liquidation of the bank and the decision of the general meeting of shareholders on the creation of the liquidation commission in a place accessible for viewing;

prints out the report on balances on balance sheet accounts and off-balance sheet accounts of second-tier banks in the form according to Annex 2 to resolution of the Board of the National Bank of the Republic of Kazakhstan of 29 June 2018 No. 137 "On approval of the list, forms, deadlines for reporting of second-tier banks of the Republic of Kazakhstan and the Rules for their submission", registered in the Register of state registration of normative legal acts under No. 17313, available in electronic form, as of the date of creation of the liquidation commission, with copying of the data of the accounting automated system to a separate electronic medium (backup copies). In the absence of this information in electronic form, the information available on paper is taken as the basis;

determines the circle of persons bearing full material liability, including persons having access to the automated information system for accounting and processing of financial and other reporting of the bank;

4) within 30 (thirty) working days:

terminates the employment contract with executive officers and, if necessary, other employees of the bank in accordance with the labor legislation of the Republic of Kazakhstan;

concludes employment contracts or contracts for the provision of paid services with persons to ensure the performance of its functions and duties;

compiles a list of creditors, establishes their addresses from available documents and reconciles with analytical accounting data;

notifies each creditor of the bank in writing about the voluntary liquidation of the bank;

if the bank lacks information about creditors, draws up an act indicating the available details and reasons for the impossibility of written notification of the bank's creditors;

1. throughout the entire period of voluntary liquidation of the bank:

determines the validity of the claims of the bank's creditors and satisfies them in accordance with the approved interim liquidation balance sheet of the bank and the register of creditors' claims;

identifies the bank's assets;

disposes of the bank's assets in accordance with the purposes of its liquidation;

takes measures to preserve the bank's documents and property, software and electronic media, as well as other information of the bank;

takes measures to collect debts from the bank's debtors;

files claims and appears in court on behalf of the bank;

1. upon establishing the fact of insufficiency of property to satisfy creditors' claims in full, the liquidation commission files an application with the court to declare the bank bankrupt, taking into account the requirements of the banking legislation of the Republic of Kazakhstan.

12. The liquidation commission submits to the authorized body reports on the work done and additional information in accordance with resolution of the Board of the National Bank of the Republic of Kazakhstan of 19 December 2015 No. 227 "On approval of forms, deadlines and frequency of submission by the liquidation commission of voluntarily and forcibly liquidated banks of reports and additional information", registered in the Register of state registration of normative legal acts under No. 13057.

13. Upon detection of facts of violation of the banking legislation of the Republic of Kazakhstan by members and employees of the liquidation commission, the chairman of the liquidation commission applies to law enforcement bodies or the court in the manner provided for by the legislation of the Republic of Kazakhstan on civil proceedings, criminal proceedings and administrative offenses, with simultaneous notification of the authorized body.

14. The liquidation commission ensures compliance with all requirements imposed on second-tier banks regarding the accounting, execution and preservation of documents subject to storage, including those related to the activities of the liquidation commission, in accordance with the requirements of normative legal acts of the authorized body in the field of archival affairs and documentation.

Chapter 3. Specifics and procedure for the formation and approval by liquidation commissions of the estimate of liquidation expenses

1. All expenses related to the voluntary liquidation of the bank are made only at the expense of the funds of this bank.
2. Expenses related to liquidation proceedings, including those for ensuring the activities of the liquidation commission, are made out of turn and continuously.
3. Expenditure of the liquidation mass is carried out for its intended purpose. Reservation of money for liquidation expenses is carried out for a period of not more than 3 (three) months.
4. Before approval of the estimate of liquidation expenses, the liquidation commission's incurrence of expenses related to its priority measures is carried out under the following cost items:
5. services for publishing the announcement of the voluntary liquidation of the bank;
6. communication services (telecommunication expenses, subscription fees for telephone, telegraph, expenses for long-distance and international calls, postal and reference services, expenses for the use of internet resources);
7. utilities;
8. services for notarization of documents with sample signatures.
9. The liquidation commission, when forming, and the creditors' committee, when approving, the estimate of liquidation expenses of the bank, are guided by the principles of reality, justification, expediency and validity of liquidation expenses.

The principle of reality of liquidation expenses means that when forming the estimate of liquidation expenses, one should proceed from the actual financial position of the bank, including the volume of debt to creditors.

The principle of justification of liquidation expenses means the objective necessity of the estimated costs at a certain stage of the liquidation proceedings.

The principle of expediency of liquidation expenses means that the costs incurred by the liquidation commission correspond to the set goal, that is, are aimed at completing the liquidation proceedings and settlements with creditors and shareholders of the bank.

The principle of validity of liquidation expenses means documentary confirmation by the liquidation commission of the incurred costs.

1. The estimate of liquidation expenses in the form according to the annex to the Specifics of the activities of liquidation commissions is drawn up by the liquidation commission of the bank within 10 (ten) calendar days after the day of its creation.

Before the creation of the creditors' committee, the estimate of liquidation expenses is approved by the chairman of the liquidation commission.

Control over the execution of the estimate of liquidation expenses is exercised by the chairman of the liquidation commission and the creditors' committee.

1. Changes and additions made by the chairman of the liquidation commission to the estimate of liquidation expenses approved by the creditors' committee are preliminarily approved by the creditors' committee.
2. If liquidation expenses were not incurred in the previous period (month, quarter), and there is a need to incur them in the next period (month, quarter), the said expenses are subject to inclusion in the estimate of liquidation expenses of the planned period.
3. The grounds for refusal by the creditors' committee to approve the estimate of liquidation expenses are the failure to submit an explanatory note reflecting the liquidation commission's compliance with the principles of forming the estimate of liquidation expenses specified in paragraph 19 of the Specifics of the activities of liquidation commissions, and documents confirming the planned (incurred) expenses.
4. Overspending on one cost item at the expense of savings on another item of the estimate of liquidation expenses is not carried out.
5. The unit of measurement used in preparing reports is established in tenge.
6. The estimate is signed by the chairman of the liquidation commission (during his absence – the deputy), the chief accountant and the executor.
7. The estimate of liquidation expenses provides for the following cost items:
8. labor remuneration expenses;
9. expenses for deductions to the budget;
10. administrative expenses;
11. expenses for the acquisition of inventory items;
12. travel expenses;
13. unforeseen expenses;
14. other expenses.
15. The planned and incurred expenses of the liquidation commission are confirmed by contracts, invoices, receipts and other documents.

Chapter 4. Requirements for compliance by liquidation commissions with the rules for storing cash in the cash desk, performing incoming and outgoing operations with cash, maintaining cash documents, ensuring the expenditure of cash, cash desk balance limits, as well as the deadlines for depositing cash to the current account of the liquidation commission

1. Control over the timely receipt of money received at the cash desk of the bank's liquidation commission, as well as ensuring the safety of cash and valuables, is exercised by the chairman of the liquidation commission, the chief accountant, the cashier of the liquidation commission, and in subdivisions – the head of the subdivision of the liquidation commission, the accountant and the cashier of the subdivision.
2. An agreement on full material liability is concluded with an employee of the liquidation commission who performs operations with cash, as well as has access to other valuables.
3. Accounting for operations with cash performed at the cash desk of the liquidation commission (hereinafter – cash desk) is carried out in accordance with the Law of the Republic of Kazakhstan of 28 February 2007 "On Accounting and Financial Reporting", international financial reporting standards and normative legal acts of the authorized body.
4. Storage of cash and valuables, as well as maintenance of cash operations and documents, are carried out by the liquidation commission in accordance with the requirements established by the Rules for conducting cash operations and operations for the collection of banknotes, coins and valuables in banks and organizations carrying out certain types of banking operations, approved by resolution of the Board of the National Bank of the Republic of Kazakhstan of 3 March 2001 No. 58, registered in the Register of state registration of normative legal acts under No. 1482, and applied to the bank in the part corresponding to the process of voluntary liquidation of the bank.
5. For performing cash operations with cash, a daily cash desk balance limit in the national currency is established within the following limits:

at the head office of the liquidation commission – 2,500,000 (two million five hundred thousand) tenge;

at the subdivision of the liquidation commission – 500,000 (five hundred thousand) tenge.

1. If the amount of the daily limit is exceeded, the storage by the liquidation commission of cash received from branches of the National Bank of the Republic of Kazakhstan, second-tier banks, from the sale of property, collection of receivables, is carried out for not more than 3 (three) working days, not including the day of receipt of money at the servicing branch of the National Bank of the Republic of Kazakhstan or a second-tier bank. Cash is credited to the current account of the liquidation commission on the next day after the end of its storage period.
2. Cash is issued to employees of the liquidation commission on account for purposes related to liquidation proceedings.
3. The bank's current accounts are opened in tenge and, if necessary, in foreign currency at the branch of the National Bank of the Republic of Kazakhstan at the location of the bank's head office.
4. All money of the bank, except for the cash desk limit, including that of branches or representative offices of the bank, is credited to the current account of the bank's head office.
5. Subdivisions of the bank's liquidation commission, through branches of the National Bank of the Republic of Kazakhstan, credit money received through the cash desk of the subdivision of the liquidation commission to the head office of the bank, and receive money from the liquidation commission of the bank's head office for incurring liquidation expenses, as well as making settlements with creditors.
6. Branches of the National Bank of the Republic of Kazakhstan send foreign currency accepted from the bank's liquidation commission to the Center for Cash Operations and Storage of Valuables of the National Bank of the Republic of Kazakhstan for sorting by degree of wear and checking for authenticity and negotiability, followed by crediting the money to the current account of the bank's liquidation commission. Issuance of foreign currency from the current account of the bank's liquidation commission is carried out in non-cash form. If, during sorting, non-negotiable or unfit for circulation foreign currency is detected, the bank's liquidation commission sells or exchanges it through second-tier banks or the National Postal Operator.
7. Upon completion of the liquidation of the bank and its branches (representative offices), the bank's liquidation commission closes the bank's current accounts in the manner established by Rules No. 207.
8. Upon a written request from an individual or legal entity that has no debt to the liquidated bank, the liquidation commission, within 3 (three) banking days from the day of receipt of the request, returns money received (incoming) after the commencement of the voluntary liquidation process of the bank to the bank accounts of its clients or to closed accounts of persons who were previously clients of the bank.

Chapter 5. Requirements for the disposal by liquidation commissions of the bank's assets and consideration of creditors' claims (applications)

1. The bank's assets include the bank's own property, loans granted to individuals and legal entities, as well as other claims of the bank and form the basis for the formation of the liquidation mass.
2. The bank's liquidation commission, within a period of not more than 30 (thirty) calendar days from the date of its creation, conducts an inventory of property (assets), personal accounts, contracts of the bank, as well as a reconciliation of all balances of balance sheet accounts and memorandum accounts with the participation of bank employees. Based on the results of the inventory, an act is drawn up.

In order to ensure the reliability of accounting data, an inventory shall be conducted by the liquidation commission not less than once (1) a year, and also without fail in the following cases:

• upon a change of materially responsible and official persons, including the chairman and (or) the chief accountant of the liquidation commission;
• upon establishment of facts of theft or abuse, as well as damage to property;
• in the case of natural disasters, fire, accidents and other circumstances of an emergency nature.

1. Credit documentation, including bank loan agreements and other agreements related to the performance of obligations under a loan agreement, shall be described with the attachment of available documents and subsequent reconciliation with registration journals (account books). If discrepancies are identified or documents are absent, a report shall be drawn up indicating the reasons.
2. All assets and claims of the bank established by inventory shall be included in the liquidation competitive estate, except for the assets and claims specified in Article 74-1 of the Law on Banks. Assets not included in the bank's balance sheet at the start of liquidation and identified during the inventory shall be reflected in the bank's interim liquidation balance sheet.
3. A shortage of property identified during the inventory shall be included in the interim liquidation balance sheet and recorded on a separate account.
4. The liquidation commission shall conduct an appraisal of the bank's property with the involvement of an appraiser (appraisers) in accordance with the Law of the Republic of Kazakhstan dated 10 January 2018 "On Appraisal Activity in the Republic of Kazakhstan".
5. If the money held by the bank is insufficient to satisfy creditors' claims, the liquidation commission shall sell the property in the manner provided for by the civil legislation of the Republic of Kazakhstan and in accordance with the property sale plan approved by the creditors' committee.

Buildings and structures, and other real estate objects of the bank, regardless of their value, shall be sold only through an auction in the manner provided for by Articles 910 and 916 of the Civil Code of the Republic of Kazakhstan (Special Part) dated 1 July 1999.

1. The bank's property sale plan shall be approved by the chairman of the liquidation commission and sent for information to the authorized body within 3 (three) working days from the date of its approval.
2. The liquidation commission shall sell the bank's property based on the following conditions and goals:
3. setting prices for the property being sold at not less than market prices for similar types of property in the given region;
4. selling the property at the highest possible price;
5. minimizing losses from the sale of property.
6. Transfer of property against repayment of debt, including against execution of a court decision, shall be carried out only if there is an appraisal report on the property performed by an appraiser.
7. The liquidation commission shall analyze the credit documentation for loans issued for the reality and prospects of repayment, the property status of the bank's debtors, and shall form a credit package. The decision on alienation or assignment of claims of the credit package shall be taken at a meeting of the creditors' committee.
8. The submission of claims (applications) by creditors, their consideration and adoption by the liquidation commission, as well as the formation and approval of the bank's interim liquidation balance sheet, shall be carried out in accordance with the requirements of paragraphs 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 103 and 103-1 of the Rules for Forced Liquidation of Banks in the Republic of Kazakhstan, approved by resolution of the Board of the Agency of the Republic of Kazakhstan on Regulation and Supervision of the Financial Market and Financial Organizations dated 25 February 2006 No. 40, registered in the State Registration Register of Normative Legal Acts under No. 4181 (hereinafter – Rules No. 40).
9. The register of creditors' claims shall be compiled by the liquidation commission for the purpose of satisfying creditors' claims and ensuring their interests and shall correspond to the order of priority established by Article 51 of the Civil Code of the Republic of Kazakhstan (General Part) dated 27 December 1994.

The register of creditors' claims shall include the claims of the bank's creditors that are undisputed and recognized by the liquidation commission.

1. Enforcement documents on court decisions are recognized claims and shall be recorded in the interim liquidation balance sheet and the register of creditors' claims in the corresponding order of priority in the amount of the unexecuted sum.

Enforcement documents on court decisions that have entered into legal force, presented to the bank's current account, shall be transferred to the chairman of the liquidation commission for recording creditors' claims.

56. The specifics of the formation and activity of the creditors' committee of a voluntarily liquidated bank shall be established by paragraphs 86, 88, 89, 90, 91, 92 and 93 of Rules No. 40.

Appendix

to the Specifics of the Activities of Liquidation Commissions of Voluntarily Liquidated Banks

Form

Estimate of Liquidation Expenses

for ______ quarter of ______ year

---

(name of bank)

No.	Name of expense items	Amount of planned expenses (in tenge)
1	2	3
Month
1.	Labor costs
1.1.	remuneration of the chairman and members of the liquidation commission, as well as bank employees working under employment contracts
1.1.1.	official salary
1.1.2.	individual income tax
1.1.3.	mandatory pension contributions
1.1.4.	contributions to mandatory social health insurance
1.2.	payment for services of persons working under paid services contracts
1.2.1.	payment for services rendered
1.2.2.	individual income tax
1.2.3.	mandatory pension contributions
1.2.4.	mandatory social health insurance contributions
2.	Expenses for contributions to the budget
2.1	social tax
2.2	social contributions
2.3	property tax
2.4	vehicle tax
2.5	land tax
2.6	value added tax
2.7	payment for the use of land plots, payment for emissions into the environment
2.8	other taxes and other mandatory payments to the budget
3.	Administrative expenses
3.1	services for hiring transport for official and business needs
3.2	communication services
3.3	services for the protection and alarm of buildings and structures
3.4	transport protection services
3.5	services for providing parking for transport
3.6	transport registration services
3.7	transport technical inspection services
3.8	transport insurance services
3.9	services for payment of the insurance premium for mandatory insurance of the employee against accidents
3.10	utility services
3.11	works on current repair, technical, service maintenance (inspection) of fixed assets
3.12	premises rent
3.13	services for state registration of rights to immovable property and relevant documentation in the registering authorities
3.14	property appraisal services
3.15	services for publication in the mass media
3.16	services for preparing the heating system for start-up
3.17	plumbing works
3.18	property storage services
3.19	payment of state duty
3.20	notarial certification and apostille services
3.21	services for transportation, loading, unloading of property
3.22	works on the manufacture and installation of grilles on windows and doors
3.23	services for conducting auctions
3.24	cash collection services
3.25	services for conducting expertise
3.26	audit services
3.27	document translation services
3.28	installation, change or transfer of telephone numbers
3.29	services for maintaining the shareholders' register up to date
3.30	services for servicing a bank account, transfers and payments of money made without opening a bank account
3.31	services of private bailiffs
3.32	services for scientific and technical processing of documents and their transfer to the archive
3.33	payment of the fee for state registration of termination of activity
3.34	collection services
4.	Expenses for the acquisition of inventory assets
4.1	maintenance of office equipment in working condition
4.2	maintenance of vehicles
4.3	maintenance of premises
4.4	acquisition of paper and form products
4.5	acquisition of stationery
4.6	acquisition of fuels and lubricants
5.	Travel expenses
6.	Contingency expenses
7.	Other expenses
Total for the month
Total for the month
Total for the month
Total for the quarter

Chairman of the liquidation commission

---

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

Chief accountant

---

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

Executor ______ ______

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

Executor's phone number ______

(city code, phone number)

Appendix

to the form of the estimate of liquidation expenses

Explanations for completing the form of the Estimate of Liquidation Expenses

When forming the Estimate of Liquidation Expenses (hereinafter – the Estimate), in terms of remuneration, calculations shall be based on concluded employment contracts, hiring orders and paid services contracts. The item "Labor costs" shall be formed in accordance with the staffing schedule, which is approved by the chairman of the liquidation commission.

The staffing schedule shall include the chairman, members of the liquidation commission, and persons working under employment contracts and paid services contracts.

Expenses for contributions to the budget shall be made in accordance with the requirements of the tax legislation of the Republic of Kazakhstan.

When including in the Estimate expenses for the acquisition of inventory assets, the liquidation commission shall make calculations on the basis of tariff grids and average market prices established in the relevant region.

Travel expenses for a seconded employee include per diem for the calendar days of the business trip, including time in transit, as well as the costs of hiring residential premises, and transport expenses to the place of business trip and back.

Contingency expenses are unplanned costs of the liquidation commission for urgent needs, the amount of which does not exceed five hundred times the monthly calculation index established by the law on the republican budget for the corresponding financial year.

Under the expense item "Contingency expenses", no expenses provided for under the items of the Estimate shall be incurred, and no overspending on them shall be allowed.