The deadlines for submitting reports shall be extended during the period of the emergency state introduced by the Decree of the President of the Republic of Kazakhstan dated March 15, 2020 № 285 "On introduction of a state of emergency in the Republic of Kazakhstan" in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 31, 2020 № 42 (shall be enforced from the date of its first official publication).

      In accordance with sub-paragraph 41) of the second paragraph of part two of paragraph 19 of the Regulations on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated 31 December 2003 №1271 ‘On approval of the Regulations 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 hereby RESOLVED:

      1. To approve the attached Rules for monitoring currency transactions in the Republic of Kazakhstan.

      2. The Department of Payment Balance and Currency Regulation (Kuandykov А.А.), in accordance with the procedure established by the law of the Republic of Kazakhstan, shall ensure:

      1) jointly with the Legal Department (Sarsenova N.V.), state registration of the present decree with the Ministry of Justice of the Republic of Kazakhstan;

      2) within ten calendar days from the date of state registration of this decree, the direction hereof in Kazakh and Russian languages to the Republican State Enterprise on the Right of Economic Management “Republican Center of Legal Information” for official publication and inclusion to the Reference Control Bank of the Regulatory Legal Acts of the Republic of Kazakhstan;

      3) placing this decree 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 decree submission of information about execution of activities, stipulated by subclauses 2), 3) of this clause and clause 3 of this decree to the Legal Department.

      3. 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 the state registration of this decree, sending a copy hereof for official publication in periodicals.

      4. Control over execution of this decree shall be entrusted to the deputy Chairman of the National Bank of the Republic of Kazakhstan Smolyakov О.А.

      5. This decree shall be subject to official publication and shall enter into force from July 1, 2019.

      "APPROVED"
Ministry of Finance
of the Republic of Kazakhstan

      "APPROVED"
Ministry of Foreign Affairs
of the Republic of Kazakhstan

      "APPROVED"
Statistics Committee
of the Ministry of National Economy
of the Republic of Kazakhstan

Rules for monitoring currency transactions in the Republic of Kazakhstan Chapter 1. General provisions

      1. The Rules for monitoring of foreign exchange transactions in the Republic of Kazakhstan (hereinafter referred to as the Rules) have been drawn up in accordance with sub-paragraph 41) of the second paragraph of part two of paragraph 19 of the Regulations on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated 31 December 2003 № 1271 ‘On approval of regulations and structure of the National Bank of the Republic of Kazakhstan’ (hereinafter referred to as the Regulations of the National Bank), subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan ‘On state statistics’, and shall set out the procedure for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      2. The concepts and terms used in these Rules shall have the meanings set out in the Law of the Republic of Kazakhstan ‘On electronic documents and electronic digital signatures’ and in the Law of the Republic of Kazakhstan ‘On foreign exchange regulation and control’ (hereinafter referred to as the ‘Law on foreign exchange regulation and control’).

      For the purposes of the Rules, the following concepts shall also be 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 issuer’s country, including depository receipts, the underlying asset of which is securities of non-resident issuers;

      2) register of accounting numbers - the list of valid accounting numbers assigned by the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) to currency agreements on the basis and (or) in pursuance of which capital flow transactions are carried out (hereinafter referred to as currency agreements on capital flows), and accounts in foreign banks, as well as valid numbers of registration certificates, notification certificates;

      3) investment object - a legal entity, mutual investment fund, shares, participation interests, whose participation units are being acquired (have been acquired), as well as a legal entity, ordinary partnership, consortium, into whose property contributions are made (contributed). In the 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 a legal entity to whom the ownership of the investment object is transferred (has been transferred);

      5) option program for securities of non-resident issuers for employees - a program under which an employee of a resident legal entity acquires the agreed number of securities of non-resident issuers who are investors of this legal entity and (or) investors of the investors of this legal entity;

      6) own transactions - transactions of a resident who is a party to a currency agreement, carried out on its own behalf;

      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 is securities of resident issuers;

      8) registration certificate - a document issued by the National Bank upon registration of a currency agreement before enforcement of the Rules and which has not expired;

      9) notification certificate - a document issued by the National Bank for a currency agreement or an account in a foreign bank before enforcement of the Rules and which has not expired.

      3. Assignment of an account number shall be carried out without any obligation on the part of the National Bank for the relevant capital flows transaction, account in a foreign bank. The presence of an account number shall not be a basis for exemption from liability for violation of the requirements of regulatory legal acts of the Republic of Kazakhstan.

      4. Authorized banks shall submit to the National Bank the information required in accordance with the Rules (documents, information, reports) electronically by using the transport system of guaranteed delivery of information with cryptographic means of protection that ensure the confidentiality and authenticity of the transmitted data, or by using information systems in accordance with the procedure of verification with an electronic digital signature.

      Individuals and legal entities, who are the residents (with the exception of authorized banks) shall submit to the National Bank the information required in accordance with the Rules (documents, information, reports), on paper or electronically through the use of information systems in compliance with the procedures for verifying by digital signature.

      When submitting one report in different ways, the reporting date shall be considered the earliest of the dates.

      4-1. When submitting documents for accounting registration on paper, an original or a copy of a sheet of a currency agreement with an accounting number shall be received upon presentation by the recipient of an identity card or proof (evidence) of his identity through the digital document service.

      5. A document, confirming the occurrence of circumstances, stipulated in subclause 9) of part one of clause 16 and subclause 4) of part one of clause 23 of the Rules, shall be a court decision or a document of an authorized state body of a foreign state on the registration of death, declaration of death, recognition of a legally incompetent or limited legal capacity of a non-resident individual, liquidation of a non-resident legal entity. If these documents are drawn up in a foreign language, then a translation into Kazakh or Russian shall also be submitted.

      6. If the deadline for the submission of information, a report or document established by the Rules, as well as accounting registration expires on a non-working day, then the next business day shall be considered to be the expiration date for the submission of information, a report or document, as well as accounting registration. The date of submission of information, report or document on paper shall be considered the date of receipt of information, report or document by the addressee upon presentation on purpose or the date of departure on the postal stamp.

      7. Unless otherwise provided by the Rules, provisions of the Rules established in relation to legal entities (with the exception of authorized banks) shall apply to their branches and representative offices.

      8. The register of account numbers shall be posted on the official Internet resource of the National Bank.

Chapter 2. Procedure of monitoring of currency transactions
Paragraph 1. Obtaining by residents of account numbers for currency
agreements on the capital flows

      9. A foreign exchange contract relating to capital transactions shall be a subject to registration if it provides for:

      1) the inflow of assets (funds) into the Republic of Kazakhstan and/or the creation of an obligation on the part of a resident to return assets (funds) to a non-resident in an amount exceeding 500,000 (five hundred thousand) United States dollars (hereinafter referred to as the US) in equivalent value (excluding interest, commissions, penalties and other payments);

      2) the transfer of property (or funds) from the Republic of Kazakhstan and/or the emergence of claims against a resident by a non-resident for the return of property (or funds) in an amount exceeding 500,000 (five hundred thousand) US dollars in equivalent value (excluding interest, commissions, penalties and other payments).

      10. If the currency agreement on capital flow does not indicate the amount of the agreement on the date of its signing (in its absence on the enforcement date), then the currency agreement on capital flow shall be considered as an agreement subject to accounting registration.

      For the purpose of determining the extension of accounting registration to a currency agreement on capital flow, in which the agreement amount is expressed in a currency other than the U.S. dollar, and there is no indication of the exchange rate to the U.S. dollar, the equivalent of the currency agreement amount in U.S. dollars shall be calculated using the market exchange rate of currencies as on the date of signing the currency agreement (in the absence thereof, on the enforcement date of the currency agreement).

      When making changes and (or) additions to a currency agreement on capital flow, increasing its amount, increasing the amount of a currency transaction by concluding a novation agreement, the calculation of the equivalent in U.S. dollars of an increase in the currency agreement amount shall be made using the market exchange rate as on the date of signing the additional agreement, novation agreement (in its absence - on the date of enforcement of the additional agreement, novation agreement).

      Under a currency agreement on capital flow, the amount of which does not exceed the threshold value specified in paragraph 9 of the Rules, in the event of actual increase in the amount of the agreement without making corresponding changes to the currency agreement, the calculation of the equivalent in U.S. dollars of the amount of actually fulfilled obligations under the currency agreement shall be made using the market rate currency exchange as of the date of the relevant transactions.

      When a resident accepts the right of claim against a non-resident or a debt to a non-resident as a result of an assignment of claim or transfer of debt, the amount of the currency agreement shall be recognized as the transferred (accepted) amount of the claim or debt, respectively, including the amount of the claim or arrears on remuneration, commissions, fines and other payments.

      11. A resident-participant of a currency agreement on capital flows shall apply for assignment of an account number to a currency agreement on capital flows at the territorial branch of the National Bank located at the place of its permanent residence (for an individual) or location (for a legal entity).

      12. A resident participant in a currency agreement on capital flow shall apply for the assignment of an account number to the currency agreement on capital flow before fulfillment by any of its parties of obligations under such a currency agreement. If a non-resident participant is the first to start fulfilling obligations under the currency agreement, and this execution is associated with the transfer of property (receipt of money) in favor of the resident, then the resident participant in the currency agreement on capital flow shall apply for assignment of an account number to such a currency agreement before receiving the property (money ) at its disposal.

      A resident party to a foreign exchange contract on capital movement shall apply for the assignment of an accounting number to a foreign exchange contract on capital movement, the amount of which does not exceed the threshold value specified in paragraph 9 of the Rules, before one of the parties to the foreign exchange contract begins to fulfil an obligation that will result in the actual excess of the amount of the foreign exchange contract over the threshold value specified in paragraph 9 of the Rules.

      A resident who has accepted the right of claim against a non-resident or has accepted a debt to a non-resident as a result of an assignment of claim or transfer of debt, gratuitous transfer, inheritance, or the occurrence of a guarantee event, by a court ruling, shall apply for assignment of an accounting number to a currency agreement on capital flow no later than 60 (sixty) calendar days days from the date such a claim (debt) arises, but before the commencement of fulfillment of obligations under the arisen claim (debt) by any of its parties.

      A resident, who takes over the ownership right to real estate abroad (with the exception of resident individuals), to a share in the capital of a non-resident legal entity as a result of acquisition from a resident, gratuitous transfer, inheritance, by a court ruling, shall apply for the assignment of an accounting number to the currency agreement on capital flow no later than 60 (sixty) calendar days from the date of transfer of ownership, but before alienation of such ownership right.

      When replacing the original obligation that existed 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 fulfillment of the obligation and relating to capital flow operations, the resident shall apply for assignment of an accounting number to the currency agreement on capital flow no later than 60 (sixty) calendar days from the date of replacement, but before the commencement of fulfillment of obligations by any of its parties.

      13. To obtain an account number for the currency agreement on capital flows, the resident-participant of such currency agreement shall submit to the National Bank:

      1) an application for assignment of an account number to the currency agreement, based on and (or) pursuant to which the capital flows transactions are carried out, in the form according to Annex 1 to the Rules;

      2) for individuals – a copy of an identity document, containing an individual identification number, or a document, verifying the right of permanent residence in the Republic of Kazakhstan (for foreigners or stateless persons);

      3) copies of the currency agreement on capital flows and amendments and (or) additions to it, regarding obligations under the currency agreement on capital flows, stitched and certified by a signature of an individual or a representative of the legal entity. If the currency agreement on capital flows has been concluded in a foreign language then the translation thereof into Kazakh or Russian language shall be submitted.

      In case of execution of obligations under the currency agreement on capital flows before the application for assignment of an account number to such currency agreement a resident-participant provides to the territorial branch of the National Bank copies of documents, certifying the origin, execution and termination of obligations.

      When submitting documents electronically, an electronic copy of the currency agreement on capital flows shall be submitted.

      To obtain a new account number in cases, stipulated by 15 of the Rules, documents, indicated in parts one and two of this clause of the Rules, shall not be repeatedly provided, if they have not been changed from the time of the last submission to the National Bank.

      14. An account number to the currency agreement on capital flows shall be assigned 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 in full, stipulated by clause 13 of the Rules and shall be included into the register of account numbers.

      The account number, the date of its assignment shall be indicated on the first sheet of the original or a copy of the currency agreement on capital flows certified by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

      One copy of the currency agreement on capital flows labeled with a mark on assignment of an account number shall remain with the territorial branch of the National Bank.

      The Territorial branch of the National Bank shall classify the capital flows transaction, and shall notify the resident-participant of the currency agreement on capital flows, who is assigned the account number, about the need to provide a report in accordance with clauses 24 and 25 of the Rules.

      15. Obtaining a new accounting number for a foreign exchange agreement on capital movement to which an accounting number has been assigned shall be required when the following information changes:

      1) currencies of the foreign exchange agreement on capital movement;

      2) participants in a foreign exchange agreement on capital movement, if the change entails a change in the persons in the claims or obligations of a resident participant in a foreign exchange agreement on capital movement;

      3) the subject of a foreign exchange agreement, if the change entails a reclassification of a capital movement transaction and (or) a change in the reporting form;

      4) identification data of non-resident parties to the foreign exchange agreement (last name, first name, patronymic (if any), country of permanent residence of an individual, including based on citizenship or the right granted in accordance with the legislation of a foreign state, name, country of registration of a legal entity, branch (representative office) of a legal entity);

      5) the place of permanent residence (location) of a resident - when moving (relocating) to another region, city of republican significance, or the capital;

      6) identification data of a resident - a party to a foreign exchange agreement that is a legal entity, in connection with its merger, accession, division, or separation.

      Obtaining a new accounting number for a foreign exchange agreement on capital movement to which an accounting number has been assigned shall not be required if the following information changes:

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

      2) identification data of the resident-participant of the currency agreement: name of the legal entity, last name, first name, and patronymic (if any) of an individual. In this case, the resident shall notify the territorial branch of the National Bank at the place of registration of the change in identification data.

      Obtaining a new accounting number shall not be required when presenting a foreign exchange agreement on capital movement in a new version that does not provide for changes to the information in accordance with the first part of this paragraph.

      16. A foreign exchange agreement on capital movement shall be removed from the accounting register at the territorial branch of the National Bank and (or) its accounting number shall be excluded from the register of accounting numbers in the following cases:

      1) when assigning a new registration number in the cases provided for in paragraph 15 of the Rules;

      2) when the terms of a foreign exchange agreement on capital movement or other information change, as a result of which the amount of the foreign exchange agreement is set below the threshold value specified in paragraph 9 of the Rules, or the foreign exchange agreement is not subject to accounting registration in accordance with paragraph 17 of the Rules;

      3) where the parties have failed to fulfil their obligations under a foreign exchange contract three years after the date on which the registration number has been assigned, and/or where the parties have failed to fulfil their obligations under a foreign exchange contract that has expired and/or for which the deadline for fulfilling obligations has passed;

      5) upon termination of ownership of the asset;

      6) when the residency of a party to a foreign exchange agreement on capital movement changes, as a result of which the transactions under the agreement will not be capital movement transactions;

      7) when entering information into the National Register of Business Identification Numbers on the termination of the activities of a resident legal entity;

      8) upon death, declaration of death, recognition of incapacity or limited capacity of a resident individual and the absence of a legal successor;

      9) upon the death, declaration of death, recognition of incapacity or limited capacity of a non-resident individual, or the liquidation of a non-resident legal entity that is a party to a foreign exchange agreement on capital movement;

      10) if there is confirmation from the authorized body about the departure of an individual outside the Republic of Kazakhstan for permanent residence;

      11) upon expiration of three years after the allocation of a foreign exchange agreement on capital movement to separate accounting and the absence of fulfilment of obligations under the foreign exchange agreement.

      Subparagraph 4) of part one of this paragraph shall not apply to cases where a resident is an investment object, participates in the capital of an investment object, or acquires ownership of real estate abroad under a foreign exchange agreement on capital movement to which an accounting number has been assigned.

      In the cases provided for in subparagraphs 2), 3), 4), 5), 6) and 9) of the first part of this paragraph, a resident, to remove a foreign exchange agreement from the registration register and exclude the account number from the register of account numbers, shall submit an application in the form in accordance with Appendix 1 to the Rules.

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

      A foreign exchange agreement on capital movement with an accounting number is subject to separate accounting in the territorial branch of the National Bank in the absence of a resident at the place of his permanent residence or location. The territorial branch of the National Bank, together with other state bodies within their competence, shall annually carry out work to establish the location of the resident.

      17. The accounting registration shall not apply to the following currency agreements on capital flow:

      1) currency agreements on capital flow, whose parties are the National Bank and (or) the Ministry of Finance of the Republic of Kazakhstan;

      2) foreign exchange contracts on capital movement, the only resident participant(s) of which is (are) (a) participant(s) of the Astana International Financial Centre;

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

      The accounting registration shall not apply to currency agreements that provide for the following capital flow transactions:

      1) carried out by foreign institutions of the Republic of Kazakhstan, branches (representative offices) of foreign organizations operating in the territory of the Republic of Kazakhstan;

      2) own capital flow transactions 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, operating in the territory of the Republic of Kazakhstan;

      3) transactions related to the investment of own and (or) pension assets of the unified accumulative pension fund and voluntary accumulative pension funds;

      4) placement and (or) acquisition of:

      state securities of the Republic of Kazakhstan;

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

      securities of a non-resident issuer issued under the legislation of the Republic of Kazakhstan (including Kazakhstan depositary receipts);

      5) acquisition in the secondary market:

      by a resident from a non-resident of debt securities of a resident issuer issued under the legislation of the Republic of Kazakhstan;

      by a resident from a non-resident of debt securities of a non-resident issuer issued under the laws of another state and on its territory;

      6) transactions of residents carried out on a brokerage contract concluded with a resident broker, or on an investment portfolio management agreement concluded with a resident investment portfolio manager;

      7) acquisition of fully exclusive right to the intellectual creative activity result;

      8) operations of resident individuals:

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

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

      related to the acquisition of ownership of real estate;

      related to the gratuitous transfer of money and other currency assets.

      An account number shall not be assigned to:

      1) an agreement for gratuitous transfer by a resident to a non-resident (non-resident to a resident) of money or other currency values or the right of ownership of real estate abroad, if as a result of such transfer the fulfillment or termination of obligations or alienation of the right of ownership of currency values, real estate abroad under a currency agreement on capital flow for which the resident previously received an account number;

      - non-resident for the acquisition of real estate abroad;

      2) an agreement for the sale by a resident to a non-resident of shares, equity interests in the capital of a non-resident investment object, real estate abroad, if the resident has previously received a registration number for a currency agreement on the capital flow for the resident's participation in the capital (acquisition by a resident of shares, equity interests) of a non-resident investment object, for the acquisition of real estate abroad in ownership;

      3) an agreement for the repurchase by a resident investment object from a non-resident of its own shares, interests in the capital, if the resident has previously received an accounting number for a currency agreement on the capital flow on the non-resident’s participation in the capital of a resident investment object;

      4) advances for participation in trading on collateral – securities, equity instruments, real estate.

Paragraph 2. Receipt by resident legal entities of account numbers for accounts
with foreign banks

      18. Opening of a bank account, an unallocated metal account with a foreign bank shall be subject to notification of an account in a foreign bank, except an account opened by an individual, a bank, a branch (representative office) of a foreign organization operating in the territory of the Republic of Kazakhstan, and a participant in the “Astana” International Financial Center.

      19. A resident legal entity, in order to obtain an account number for an account with a foreign bank opened by it or its branch (representative office), shall apply to the territorial branch of the National Bank located at its location prior to transactions using this account.

      20. To assign an account number to an account with a foreign bank, a resident legal entity shall submit to the territorial branch of the National Bank:

      1) an application in the form of Appendix 1 to the Rules;

      2) a copy of the foreign bank’s document on opening an account with the account details indicated. If the document is drawn up in a foreign language, then its translation into Kazakh or Russian shall be provided.

      To obtain a new account number in the cases referred to in paragraph 22 of the Rules, the documents indicated in subparagraph 2) of part one of this paragraph are not re-submitted if they have not changed since the last submission to the National Bank.

      21. An account number shall be assigned to an account with a foreign bank by the territorial branch of the National Bank within 5 (five) working days from the day the resident legal entity submits in full the documents and information provided for in clause 20 of the Rules, and shall be included in the register of account numbers.

      The account number, the date of its assignment shall be indicated on the first sheet of the original or copy of a foreign bank document on opening an account with certification by the signature of an authorized employee and the seal of the territorial branch of the National Bank.

      One copy of a document of a foreign bank on opening an account with a note on the assignment of an account number shall remain in the territorial branch of the National Bank.

      The territorial branch of the National Bank shall notify the resident legal entity about the need of report in accordance with clauses 24 and 26 of the Rules account in a foreign bank to which an account number is assigned.

      22. Obtaining a new account number for an account with a foreign bank to which an account number has been assigned shall be required when the following information has changed:

      1) name of the foreign bank;

      2) location of a resident legal entity - upon relocation to another region, city of republican status, the capital;

      3) identification data of a resident legal entity in connection with its merger, accession, division, or separation.

      23. An account in a foreign bank shall be removed from the registration at the territorial branch of the National Bank and its account number shall be excluded from the register of account numbers in the following cases:

      1) when assigning a new registration number in the cases provided for in paragraph 22 of the Rules;

      2) when closing an account;

      3) when an entry is made in the National Register of Business Identification Numbers on the termination of the activities of a resident legal entity;

      4) upon liquidation of a foreign bank;

      5) after three years have passed since the account in a foreign bank was assigned to separate records and there is no movement of funds on it.

      In the cases provided for in subparagraphs 2) and 4) of the first part of this paragraph, a resident legal entity, to remove an account in a foreign bank from its registration and to exclude the account number from the register of account numbers, shall submit an application in the form in accordance with Appendix 1 to the Rules.

      In the cases provided for in subparagraphs 2) and 4) of part one of this paragraph, a resident legal entity shall submit copies of documents confirming the occurrence of the circumstances specified in the application.

      An account in a foreign bank with an account number is subject to separate accounting in the territorial branch of the National Bank in the absence of a resident legal entity at the place of its permanent location. The territorial branch of the National Bank, together with other state bodies within their competence shall, annually carry out work to establish the location of the resident legal entity.

Paragraph 3. Monitoring the movement of money and other fulfillment of obligations under
currency agreements on capital flows and accounts with foreign banks

      24. A resident quarterly, before the 10th (tenth) day (inclusive) of the month following the reporting period, shall submit reports to the territorial branch of the National Bank at the place of receipt of the account number for the currency agreement on capital flows or account with a foreign bank in the forms according to clauses 25 and 26 of the Rules.

      Submission of reports shall start with a report for the period including the date the account number was assigned, and shall end with a report for the period in which the currency agreement on capital flows or a foreign bank account is deregistered.

      25. The resident member of the currency agreement on capital flows, which is assigned an account number, shall submit the following reports:

      1) on financial loans - report on the development and maintenance of a financial loan in the form according to Annex 3 to the Rules;

      2) on the participation of a resident in the capital of a non-resident investment object, on the acquisition by a resident of shares, stakes in non-resident capital - a report on the participation in the capital of an investment object in the form according to Annex 4 to the Rules;

      3) on the participation of a non-resident in the capital of a resident investment object, on the acquisition by a resident of a non-resident (sale by a resident to a non-resident) of shares, capital interests in a resident's capital - a report on the participation in the capital of the investment object in the form according to Annex 4 to the Rules;

      4) on transactions with securities (excluding participation in capital), derivative financial instruments - report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      5) on transactions related to the acquisition of ownership of real estate, the acquisition of a completely exclusive right to the means of individualization of participants in civil turnover, goods, work or services, the transfer of money and other property in fulfillment of obligations of a joint venture participant, trust management, trust - report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      6) on transactions related to the transfer of money and financial instruments to professional securities market participants carrying out currency transactions on behalf of customers, to accounts for accounting and storage of money owned by customers, - a report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      7) on gratuitous transfer of money and other currency values - report on the fulfillment of obligations in the form according to Annex 5 to the Rules.

      26. The resident legal entity for the account in a foreign bank to which the account number is assigned, shall submit the following reports:

      1) report on an account with a foreign bank opened by its branch (representative office) with a location outside of the Republic of Kazakhstan, - a report on the fulfillment of obligations in the form according to Annex 5 to the Rules;

      2) in cases not specified in subparagraph 1) of the first part of this clause of the Rules - report on cash flow in an account with a foreign bank in the form according to Annex 6 to the Rules.

      27. The resident, who submitted a report in accordance with clause 24 of the Rules, at the request of the National Bank within the time specified in the request, shall submit:

      1) copies of documents confirming the occurrence, performance and termination of obligations under the currency agreement on capital flows;

      2) information on forecast data on disbursement of funds and repayment of debt on financial loans;

      3) financial statements of the investment object for capital participation;

      4) a statement of a foreign bank on payments made and (or) money transfers and on the amount of money in an account with a foreign bank.

      28. A resident under the currency agreement on capital flows or an account in a foreign bank with an account number shall notify in writing to the territorial branch of the National Bank no later than 60 (sixty) calendar days from the date of:

      1) changes in the place of permanent residence (for a resident individual) or location (for a resident legal entity, a branch of a resident legal entity) - at the place of new residence (for an individual) or location (for a legal entity) about such changes;

      2) amendments and (or) additions to the currency agreement on capital flows, entering into another of the currency agreement or amendments and (or) additions to it, signing or entry into force of documents related to the implementation of the capital movement transaction, at the place of assignment of the account numbers of the currency agreement on capital flows on such amendments and (or) additions with the presentation of copies of relevant documents;

      3) changes in identification data of resident participants and (or) non-resident participants of the currency agreement on capital flows (surname, name, patronymic (if any), the country of permanent residence, including based on nationality or right, provided for in accordance with the legislation of a foreign country, and individual, name, the country of registration of a legal entity, branch (representative office) of a legal entity) - at the place of assignment of the account number to the currency agreement on capital flows on such changes;

      4) changes in account details with a foreign bank - about such changes at the place of assignment of the account number for the account with a foreign bank with the presentation of copies of relevant documents;

      5) changes in the name of the resident legal entity - on such a change at the place of assignment of the account number for the account with a foreign bank.

      29. At the request of the National Bank, a resident participant of the currency agreement on capital flows shall submit documents and (or) information related to the implementation of the capital flows transaction, and (or) to which there are references in previously submitted documents.

      30. The submission of reports under a foreign exchange agreement relating to capital movements or a foreign bank account with a registration number shall not be required if the resident holds:

      a court order declaring the debtor bankrupt and ordering its liquidation, with bankruptcy proceedings initiated;

      a decision by a regional branch of the state revenue service suspending the respondent’s obligation to submit tax returns.

      Copies of these decisions shall be submitted to the National Bank.

      The submission of reports shall resume in the event of a court order suspending or terminating bankruptcy proceedings, a decision refusing to declare the debtor bankrupt, or the revocation of a court decision declaring the debtor bankrupt; upon expiry of the period specified in the decision suspending the respondent’s submission of tax returns; where the respondent resumes operations before the expiry of the period specified in the decision suspending the respondent’s submission of tax returns, and where a regional branch of the state revenue authority revokes the decision suspending the respondent’s submission of tax returns.

      31. An authorized bank shall notify residents of foreign banks about payments and (or) money transfers under currency agreements on capital flows and about money transfers by residents from their own accounts (to their own accounts) with foreign banks in accordance with clause 34 of the Rules.

Paragraph 4. Notification of currency transactions performed by authorized banks

      32. Monthly by the 8th (eighth) day (inclusive) of the month following the reporting period, the bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, shall present a report to the central office of the National Bank on the conditions for raising financial loans from non-residents in the reporting period by the bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, in the form of Appendix 7 to the Rules.

      In order to clarify the circumstances of currency transactions, a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan shall provide a copy of the financial loan agreement at the request of the central office of the National Bank.

      33. Quarterly before the 10th (tenth) day (inclusive) of the month following the reporting period, the bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan shall present a report on development and servicing of financial loans attracted by a bank, a branch of non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, from non-residents that have outstanding liabilities at the beginning and (or) end of the reporting period, in the form of Appendix 8 to the Rules.

      Within the report, the bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, shall provide information, at the request of the National Bank, on forecast data on the disbursement of funds and debt repayment.

      34. The authorized bank shall submit to the central office of the National Bank a monthly report on currency transactions, including on behalf of the client, in accordance with Appendix 9 to the Rules, until the 10th (tenth) day (inclusive) of the month following the reporting period.

      The threshold value for the amount of a currency transaction to be reflected in the report is determined by paragraph 8-1 of the Rules for currency transactions in the Republic of Kazakhstan, approved by the Resolution № 40 of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 "On Approval of the Rules for currency transactions in the Republic of Kazakhstan" (registered in the Register of State Registration of Regulatory Legal Acts under № 18512).

      In order to clarify the circumstances of currency transactions, the authorized bank, upon request of the National Bank, submits a copy of the currency agreement.

Paragraph 5. Particular cases

      35. If a participant of the currency agreement-branch (representative office) of a resident legal entity with location in the Republic of Kazakhstan applies for account registration of the currency agreement on capital flows then in the application for assignment of an account number to the currency agreement, based on which and (or) pursuant to which the capital flows transactions are carried out in the form according to Annex 1 to the Rules a resident legal entity shall be specified as a participant of the currency agreement on capital flows, with a mark on carrying out a currency transaction by this branch (representative office) of the resident legal entity. Presentation of information, reports and documents shall be carried out by a branch (representative office) of a resident legal entity. A branch (representative office) of a resident legal entity shall apply to the territorial branch of the National Bank located at its location.

      36. A resident legal entity shall apply for assigning an accounting number to a currency agreement on the capital flow or an account with a foreign bank of a branch (representative office) of a resident legal entity located outside the Republic of Kazakhstan. In the application for assigning an accounting number to a currency agreement, on the basis and (or) in pursuance of which the capital flow transactions are carried out, or to an account with a foreign bank in the form of Appendix 1 to the Rules, a resident legal entity shall be indicated, with a mark on the implementation of a currency transaction or opening of an account with a foreign bank by this branch (representative office) of a resident legal entity. Information, reports and documents shall be submitted by a resident legal entity.

      37. The resident legal entity shall apply for accounting registration of the currency agreement on capital flows within the framework of the program of options for securities of non-resident issuers for employees of the resident legal entity.

      38. The currency agreement on capital flows with several resident (non-resident) participants shall be assigned an account number in case of exceeding the threshold value, specified in paragraph 9 of the Rules, total amount of receipt to the Republic of Kazakhstan (transfer from the Republic of Kazakhstan) of property (money) and (or) the occurrence of obligations (claims) between residents and non-residents under such of the currency agreement.

      39. A resident who is the recipient (sender) of the property (money) or who has obligations to the non-resident or claims to the non-resident shall apply for the assignment of an account number to a currency agreement on capital flows, in which there is no resident party.

      40. The resident party of such the currency agreement, which accounts for the majority of the currency agreement, or in the absence of such a party, the resident party that first starts (has started) fulfilling obligations to a non-resident, shall applly for assigning an account number to a currency agreement on capital flows with several resident participants. In other cases, one of the resident parties of the currency agreement on capital flows shall apply for an account number.

      A resident applying for an account number shall provide written statements of consent of other resident parties of the currency agreement on capital flows to apply to the territorial branch of the National Bank for assigning an account number to the currency agreement on capital flows. The application for the assignment of an account number to a currency agreement, based on and (or) pursuant to which capital transactions are conducted, in the form according to Annex 1 to the Rules, shall indicate all residents participating in the currency agreement on capital flows.

      Other residents participating in the currency agreement on capital flows when making a payment and (or) transferring money in favor of a non-resident and (or) receiving money from a non-resident shall submit to the authorized bank a copy of the currency agreement on capital flows with a note on assigning an account number.

      Provision of information, reports, and documents, stipulated by Paragraph 3 of the present chapter of the Rules, shall be made by the resident, applied for assigning an account number.

      It shall be allowed to submit information, reports and documents by another resident participant of the currency agreement after applying in writing to the territorial branch of the National Bank at the place of registration of the currency agreement and submitting the written consent of the resident applying for the account number.

      It shall be allowed to submit information, reports and documents by resident participants of the currency agreement independently in terms of fulfilling their own obligations to non-residents (non-residents) after they apply in writing to the territorial branch of the National Bank at the place of registration of the currency agreement and submit written consent of the resident applying for an account number.

      Information, reports and documents shall be submitted to the territorial branch of the National Bank at the place of registration of the currency agreement.

      41. The currency agreement on capital flows with several resident participants shall be deregistered after receipt by the territorial branch of the National Bank at the place of registration of the currency agreement of a written message on the full fulfillment of obligations from all residents participating in the currency agreement.

      42. When opening an account with a foreign bank in the “escrow account” mode, the resident legal entity in whose name the account is opened shall apply for assignment of an account number. In the application for assignment of an account number to an account with a foreign bank in the form of Appendix 1 to the Rules, the person who opened the account with the foreign bank shall also be indicated.

      43. If the account number is assigned to the mixed agreement and for each currency transaction for the movement of capital, within the framework of the currency agreement, reporting on various forms is provided, a separate report shall be submitted for each currency transaction on the capital flows under the mixed agreement.

      44. Currency transactions related to a derivative financial instrument that is acquired for the application or sale of an underlying asset and cannot be transferred (sold) regardless of the underlying asset shall be considered as currency transactions with the underlying asset.

Chapter 3. Transitional provisions

      45. From the date of enforcement of the Rules, registration certificates, certificates of notification shall be terminated as follows:

      1) issued in the amount not exceeding threshold value indicated in clause 9 of the Rules;

      2) issued for currency transactions on capital flows with branches (representative offices) of foreign organizations, carrying out their activities in the territory of the Republic of Kazakhstan, which are residents from the date of enforcement of the Rules;

      3) issued for own transactions of insurance (reinsurance) organizations, brokers and (or) dealers, managing companies;

      4) issued for acquisition of fully exclusive right to the result of intellectual creative activities;

      5) issued for export and import currency transactions.

      46. A currency agreement or an account with a foreign bank, according to which a registration certificate or notification certificate has bee received prior to the entry into force of the Rules, with the exception of those specified in paragraphs 45 and 47 of the Rules, shall be considered accepted for accounting registration The number of the registration certificate, certificate of notification shall be indicated as the account number of the currency agreement on capital flows, accounts in a foreign bank when making payments and (or) money transfers and reporting to the National Bank. Presentation of reports, receipt of a new account number, deregistration under such currency agreements, accounts with foreign banks shall be carried out in accordance with the procedure established by the Rules.

      47. A notification certificate issued to a bank for a financial loan from a non-resident shall be valid until complete fulfillment of obligations under the currency agreement on the capital flow and shall be invalidated on the grounds specified in paragraph 16 of the Rules, also when amending the information indicated in subparagraphs 1), 2), 3), 4) and 6) of paragraph 15 of the Rules.

      Footnote. Paragraph 47 - as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 № 13 (shall be enforced ten calendar days after the date of its first official publication).

      48. The assignment of an account number to a currency agreement on capital flows or an account with a foreign bank, on which the registration certificate or notification certificate remains valid as of the date of the entry into force of the Rules, shall be carried out upon a written request of the resident to the territorial branch of the National Bank that issued the registration certificate or certificate of notification by transferring the number and date of a previously issued registration certificate or certificate of notification to the original or a copy of the currency agreement in accordance with part two clause 14 and part two clause 21 of the Rules.

      49. Currency agreements on capital flows, accounts with foreign banks, to which the requirement of accounting registration has been extended from the day the or the Rules came into force, shall be subject to accounting registration in the territorial branch of the National Bank until the first fulfillment of obligations, money transfer using an account with a foreign bank after the enforcement of the Rules.

Application

      Footnote: Appendix 1 - as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 № 13 (shall be enforced ten calendar days after the date of its first official publication).

      from _____________________________________________________________________

      (surname, name, patronymic (in existence) of an individual, (name of a legal entity)

      Individual identification number (further-IIN), business- identification number (further – BIN)

      _______________________________________________________________________

      address __________________________________________________________________

      _______________________________________________________________________

      telephone ________________________________________________________________

      e-mail _______________________________________________________

      I request

      _____ to assign an accounting number to the currency agreement, on the basis and (or)

      in pursuance of which capital flow transactions are carried out, to the account a foreign bank;

      _____to deregister the account number from accounting registration and exclude it from

      the register of account numbers.

      (mark whichever applies)

      Currency agreement №______________________ dated "__" ___________yr

      The accounting number (number of the registration certificate, notification certificate)

      of the National Bank of the Republic of Kazakhstan on the given currency agreement,

      account in the foreign bank

      ________________________________________________________________________

      Authorized person of the applicant:

      ________________ _________ ________________________________________

      (position) (signature) (surname, name, patronymic (in existence)

      Executtor _________ ______________________ telephone _______________

      (signature) (surname, name, patronymic (in existence))

      "____" ___________ 20___ year

Section 1. Financial loans

      1. Type of transaction (mark as necessary):

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

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

      2. Residents – other parties to the currency agreement:

      surname, name, patronymic (in existence) of an individual, IIN,

      name of the legal entity, BIN _________________________________

      ____________________________________________________________________

      3. Non- resident parties to the currency agreement:

      for an individual: surname, name, patronymic (in existence), country (countries)

      of permanent residence ______________________________________________

      ____________________________________________________________________

      country (countries) of nationality (to be filled in if it does not coincide with the country

      of domicile) _____________________________________________

      for a legal entity: name, registration country, identification number

      of the registration country (if any) ________________________________

      ____________________________________________________________________

      ____________________________________________________________________

      4. Amount of the currency agreement __________________________________________

      (in the currency of the currency agreement)

      5. Currency of the agreement ___________________________________________________

      6. Relation of a non-resident to a resident (mark as necessary):

      1) _____ direct ownership by a non-resident of 10 (ten) percent and more of voting shares,

      votes of resident participants;

      2) _____ indirect ownership by a non-resident of 10 (ten) percent and more of voting shares,

      votes of resident participants;

      3) _____ direct ownership by a resident of 10 (ten) percent and more of voting shares,

      votes of non-resident participants;

      4) _____ indirect ownership by a resident of 10 (ten) percent and more of voting shares,

      votes of non-resident participants;

      5) _____ resident and non-resident do not have any control or influence on each other,

      but are under control or influence of the same investor, who directly or indirectly owns

      at least 10 (ten) percent of voting shares, votes of resident participants:

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

      of the application.

      7. Brief description of the transaction (payment instructions, flow of funds, etc.)

      _________________________________________________________________

      _________________________________________________________________________

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

      resident ___ non-resident ___ (mark as necessary)

      name _____________________________________________________________

      BIN of the resident

      ____________________________________________________________

      registration country, identification number of non- resident’s registration country

      (if any)) ____________________________________________________________

      __________________________________________________________________________

      9. Schedule of funds receipt and debt repayment

      thousand units of the agreement currency

      10. Note ___________________________________________________________

      _________________________________________________________________________

Section 2. Participation in the capital, transactions with securities,
participatory interest and derivative financial instruments

      1. Type of transaction (mark as necessary):

      1) _____ non-resident participation in the capital;

      2) _____ resident participation in the capital;

      3) _____ transactions with debt securities of non-resident issuers;

      4) _____ transactions with debt securities of resident issuers;

      5) _____ transactions with depositary receipts;

      6) _____ transactions with derivative financial instruments;

      7) ______ purchase and sale transactions of participation in the capital of non- resident third

      party;

      8) ______ purchase and sale transactions of participation in the capital of a resident third party.

      2. Residents – other parties to the currency agreement:

      surname, name, patronymic (in existence) of an individual, IIN,

      name of a legal entity, BIN __________________________________________________

      ________________________________________________________________________

      3. Non-resident parties to the currency agreement:

      for an individual: surname, name, patronymic (in existence), country (countries)

      of permanent residence __________________________________________________

      ________________________________________________________________________

      country (countries) of nationality (filled in if it does not coincide with the country

      of domicile) _____________________________________________________________

      for a legal entity: name, registration country, identification number

      of the registration country (if any) _____________________________________

      _________________________________________________________________________

      _________________________________________________________________________

      4. Amount of the currency agreement

      _______________________________________________

      (in the currency of the currency agreement)

      5. Currency of the agreement

      ________________________________________________________

      6. Relation of a non-resident to a resident (to be filled in for transaction types 3), 4):

      1) _____ direct ownership by a non-resident of 10 (ten) percent and more

      of voting shares, votes of resident participants;

      2) _____ indirect ownership by a non-resident of 10 (ten) percent and more

      of voting shares, votes of resident participants;

      3) _____ direct ownership by a resident of 10 (ten) percent and more of voting shares,

      votes of non-resident participants;

      4)_____ indirect ownership by a resident of 10 (ten) percent and more of voting shares,

      votes of non-resident participants;

      5) _____ resident and non-resident do not have any control or influence on each other,

      but are uner control or influence of the same investor,

      who directly or indirectly owns at least 10 (ten) percent of voting shares, votes of resident

      participants;

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

      application.

      7. Fulfillment of obligations on the currency agreement as of the application date:

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

      resident _____ non-resident _____ (mark as necessary)

      for an individual: surname, name, patronymic (in existence), IIN of the resident, country

      (countries) of non-resident’s domicile ___________________________

      ____________________________________________________________________

      country (countries) of non-resident’s nationality (filled in, if it does not coincide with the

      country

      of domicile) ___________________________________

      ___________________________________________________________________

      for a legal entity: name, BIN of a resident, country of registration

      of non-resident, identification number of the registration country of non-resident

      (if any) _______________________________________________________

      ____________________________________________________________________

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

      resident _____ non-resident _____ (mark as necessary)

      for an individual: surname, name, patronymic (in existence), IIN of the resident,

      country (countries) of non-resident’s domicile _____________________

      ____________________________________________________________________

      country (countries) of non-resident’s nationality (filled in if it does not coincide with the

      country

      of domicile) ___________________________________

      ___________________________________________________________________

      for a legal entity: name, BIN of a resident, the country of registration

      of a non-resident, identification number of the registration country of a non-resident

      (if any) _______________________________________________________

      ____________________________________________________________________

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

      object):

      resident _____ non-resident _____ (mark as necessary)

      name, BIN of a resident, registration country of a non-resident,

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

      ____________________________________________________________________

      ____________________________________________________________________

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

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

      13. Information on debt securities:

      ISIN ___________________________________________________________

      number of securities ____________________________________ pcs

      nominal value of one security __________ currency units

      currency of the issue _________________________________________________

      14. Information on investment funds’ units:

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

      _______________________________________________________________

      managing company __________________________________________

      _______________________________________________________________

      (name, non-resident’s registration country, identification

      number of non-resident’s registration country (if any))

      15. Information on derivative financial instruments:

      type of derivative financial instruments (specify):

      _____ option, _____ forward, _____ futures, _____ other

      (identify)

      _______________________________________________________________

      name of the underlying asset of the derivative financial instrument:

      _______________________________________________________________

      _______________________________________________________________

      ISIN of the security ______________________________________________

      16. Note _________________________________________________

      _______________________________________________________________

Section 3. Other capital flow transactions

      1. Type of transaction (mark as necessary):

      1) _____ acquisition of title to real estate;

      2) _____ acquisition of fully exclusive right to intellectual

      property objects;

      3) _____ fulfillment of obligations of a joint venture participant;

      4) _____ transfer of money and other assets to trust management, trust;

      5) _____ transfer of money and financial instruments to professional participants

      in the securities market to accounts for accounting and custody of money, belonging to

      customers;

      6) _____ gratuitous transfer of money and other currency values.

      2. Residents – other parties to the currency agreement:

      surname, name, patronymic (in existence) of the individual, IIN, name

      of the legal entity, BIN ______________________________________________

      ____________________________________________________________________

      3. Non-resident parties to the currency agreement:

      for an individual: surname, name, patronymic (in existence), country(countries)

      of permanent residence ______________________________________________

      ____________________________________________________________________

      country(countries) of nationality (filled in if it does not coincide with the country

      of permanent residence) _____________________________________________

      for a legal entity: name, registration country, identification

      number of the registration country (if any) ________________________________

      ____________________________________________________________________

      _____________________________________________________________________

      4. Amount of the currency agreement __________________________________________

      (in the currency of the currency agreement)

      5. Currency of the agreement

      ____________________________________________________

      6. Provided money and other assets under the currency agreement as of the application date:

      7. Note _________________________________________________________

      ______________________________________________________________________

Section 4. Foreign bank account

      1. Type of account (specify):

      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) _____ resident contribution;

      4) _____ non-allocated metal account of a resident;

      5) _____ other (specify) _____________________________________________

      2. Branch (representation) of the resident that opened the account ______________________

      __________________________________________________________________________

      (name, country, address)

      3. Foreign bank _______________________________________________________

      __________________________________________________________________________

      (name, address, number in the Society for Worldwide Interbank Financial

      Telecommunications

      (SWIFT) and other banking requisites)

      4. Number of the account

      _____________________________________________________________

      Currency of the account

      ______________________________________________________________

      5. Terms of the account (if any):

      Remuneration (interest) rate on the account (% p.a) _________________________

      __________________________________________________________________________

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

      _____ whether overdraft is allowed (lending by a foreign bank within

      this account)

      _____ other (specify) ________________________________________________

      __________________________________________________________________________

      6. Note _____________________________________________________________

      __________________________________________________________________________

Explanation on filling out the “Application” form

      1. Sections 1, 2, 3 and 4 shall be completed when filing an application for assignment of an account number to a currency agreement on capital flow, an account with a foreign bank. Unfilled sections shall not be submitted.

      In case of the formation of a simple partnership (consortium) on the basis of a joint activity agreement, Section 2 or Section 3 shall be completed pursuant to the recognition of this transaction by the resident legal entity in its balance sheet.

      2. The country of permanent residence of a non-resident individual shall be filled out on the basis of citizenship or rights granted under the legislation of the foreign state.

      3. The “Note” field shall reflect the terms of the agreement that the applicant considers necessary to indicate, including the method (procedure) for the formation of the amount of the currency agreement, if it is not fixed.

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

      Column A shall indicate the actual and (or) expected (in the future) date of receipt of funds, both in cash and in the form of goods, works, services, and in column 1 - the actual and (or) expected (in the future) amount of receipts. If the contract amount is not specified, then column 1 shall reflect only information about the actual receipt of funds.

      Information on payments (both in cash and in other forms) for debt service shall be reflected in columns B, 2 and 3. Column B indicates the actual and (or) expected (in the future) date of payment. In columns 2 and 3 – repayment of the principal debt and payment of interest, respectively. In case of a floating interest rate, the estimated amount of interest payment shall be calculated issuing from the value of the base as on the date of filing the application (notification), unless otherwise established by the currency agreement.

      If a resident or non-resident makes advance payments, the corresponding payment date and amount shall be indicated in columns B and 2.

      The total amounts in columns 1 and 2 are equal to each other and the amount of the agreement or the amount of actual receipt of funds on the application filing date, if the amount of the agreement is not specified.

      If there is an extension option, Column B indicates the repayment period established by the main agreement.

      The total amount of currency transactions carried out before applying for accounting registration is indicated in the corresponding columns of the line “whereof as of the application date.”

      In case of obtaining a new account number in accordance with paragraph 15 of the Rules for monitoring currency transactions in the Republic of Kazakhstan, it is allowed to reflect the actual fulfillment of obligations under the agreement only in the line “whereof as of the application date.”

      5. For the types of transactions specified in paragraph 1 of Section 2, the following paragraphs of Section 2 shall be completed:

      for capital participation transactions –items 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 and 14;

      for transactions with debt securities –items 2, 3, 4, 5, 6, 7, 8, 9, 10 and 13;

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

      6. In the column “Type of obligation fulfillment” in paragraph 7 of Section 2 and in paragraph 6 of Section 3 the type of fulfillment of obligations under the foreign exchange agreement shall be reflected:

      1) in the form of payments and (or) money transfers;

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

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

      4) other (requiring specification).

      7. Paragraph1 of Section 4 shall indicate the type of account. If an account is opened with a foreign bank for a branch (representative office) of a resident located outside the Republic of Kazakhstan, the details of such branch (representative office) shall be indicated.

      Paragraph 3 of Section 4 shall indicate the details of the foreign bank in which the account is opened. Paragraphs 4 and 5 of Section 4 shall indicate the details (number, currency) and terms of the account.

      Footnote: Appendix 2 - as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27.02.2023 № 8 (shall be enforced ten calendar days after the date of its first official publication).

      Footnote. Annex 3 – in the wording of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

      To be submitted to: the regional branch of the National Bank of the Republic of Kazakhstan in the jurisdiction where the registration number has been issued.

      The form, intended for the collection of administrative data on a non-remunerated basis, shall be available on the website: www.nationalbank.kz.

      Title of the administrative form: Report on the utilization and servicing of a financial credit.

      Form code for the collection of administrative data on a non-remunerated basis: ПР-К/Э-3.

      Frequency: quarterly.

      Reporting period: __________ quarter of ____ year.

      Persons required to submit the form for the collection of administrative data on a non-remunerated basis: residents.

      Submission deadline: by the 10th (tenth) day (inclusive) of the month following the reporting period.

      BIN/IIN: _______________________

      Collection method: electronically/on paper

      Registration number with the National Bank of the Republic of Kazakhstan ____________

      Agreement currency _________________________________________________

      thousands of units of the currency specified in the agreement currency

      Note __________________________________________________________

      _____________________________________________________________________

      _____________________________________________________________________

      Resident _____________________________________________________________

      _____________________________________________________________________

      (surname, first name, patronymic (if any) of the individual,

      name of the legal entity)

      Address _______________________________________________________________

      _____________________________________________________________________

      Phone number_____________________________________________________________

      Email address ______________________________________________

      Contractor _________________________________________________________

      _________________________________________________ ____________________

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

      Manager or an individual authorised to sign the report

      _______________________________________________ ____________________

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

      Date of signing the report: ‘____’ ______________ 20___

      Note: This form should be completed in accordance with the instructions for completing the form intended for the collection of administrative data on a non-remunerated basis, ‘Report on the utilization and servicing of a financial credit’.

Guidance on completing the form intended for the collection of
administrative data on a non-remunerated basis

Report on the utilization and servicing of a financial credit
(index– ПР-К/Э-3, frequency– quarterly)

Chapter 1. General Provisions

      1. This guidance shall set out standard requirements for completing the form designed to collect administrative data on a non-remunerated basis, ‘Report on the utilization and servicing of a financial credit’ (hereinafter referred to as the Form).

      2. The form shall be submitted quarterly by the residents of the Republic of Kazakhstan in respect of foreign currency credit agreements that have been assigned a reference number.

      3. The form shall be signed by the head of the organization or a person authorized to sign the report (in the case of legal entities), and by the individual responsible for its completion.

Chapter 2. Completion of the form

      4. Column 1 shall reflect the drawdown and servicing of a financial credit in the form of payments and/or money transfers, the supply of goods (performance of work, provision of services), the transfer of assets, or other fulfilment of obligations; column 2 - in the form of payments and/or money transfers.

      5. The line with code 10 shall show the net (excluding tax) weighted average interest rate on the credit for the reporting period (% per annum). The interest rate shall be shown as a numerical value, rounded to two decimal places. If the interest rate on the credit is variable, the base rate for the reporting period should be used. If the interest rate is zero, a zero value is entered.

      If the Form is submitted with zero values, the line with code 10 shall be left blank.

      6. In sections 1, 2, 3 and 4, amounts shall be shown in thousands of the agreement currency. If the credit is multi-currency, amounts shall be shown in thousands of United States dollars. Any resulting exchange rate difference shall be recorded under other changes (lines with codes 14, 31, 44, 61, 75 and 85).

      Section 1 shall show information on the drawdown and repayment of the principal, section 2 - information on the accrual and payment of interest (where interest shall be provided for in the foreign currency credit agreement); Sections 3, 4 - information on other transactions not covered in Sections 1 and 2 (if any): Section 3 - transactions by the borrower itself, whilst Section 4 - transactions in favour of the borrower.

      Information on tax on remuneration shall be shown in Section 2; information on other taxes (if any) - in Sections 3 and 4.

      Sections 1 and 2 shall include the borrower’s claims against the lender (if any) (Part 1) and the borrower’s liabilities to the lender (part 2).

      Where there shall be advances (prepayments) made by the borrower to the lender against the principal debt (interest) (part 1), information on the borrower’s liabilities to the lender (part 2) shall be completed after the advances have been fully repaid.

      7. Outstanding balance at the start of the reporting period (lines with codes 11, 16, 17, 41, 46, 47, 69 and 79) shall be equal to the outstanding balance at the end of the previous reporting period (lines with codes 15, 33, 34, 45, 62, 63, 76 and 86, respectively). The outstanding balance shall be reported inclusive of tax liabilities.

      8. Debt settlement (line with code 22) shall include settlement in the form of cash, goods, works or services.

      The remission of funds (debt, remuneration, commissions, penalties and other payments – lines with codes 24, 54, 71 and 81) shall refer to a partial or full voluntary reduction in the borrower’s outstanding debt obligation based on an agreement between the creditor and the borrower.

      The write-off of funds (debt, remuneration, commissions, penalties and other payments – lines with codes 30, 60, 72 and 82) shall be defined as:

      1) the unilateral write-off of funds (off the balance sheet) by a resident in the event of the liquidation (death) of a non-resident;

      2) the recognition of funds as written off in the event of the bankruptcy of a resident legal entity (unpaid due to the insufficiency of the liquidated resident’s assets to satisfy an unclaimed creditor prior to the approval of the liquidation balance sheet, or claims by the creditor not recognized by the liquidation commission).

      Where the borrower’s (or creditor’s) residency status shall change, the obligations between the borrower and the creditor shall be recorded in the report as written off (lines with codes 30, 60, 72 and 82).

      The cancellation of the undrawn portion of the credit (line with code 32) shall refer to a reduction in the portion of the credit funds provided for in the foreign currency agreement that shall have not been received (undrawn) by the borrower.

      9. Lines with codes 18, 19, 27, 28, 48, 49, 57 and 58 shall be filled in when the parties to the contract change, including when assigning a new accounting number to replace the one previously assigned in accordance with subparagraph 2) of paragraph 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan," (registered in the Register of State Registration of Regulatory Legal Acts under № 18544), (hereinafter referred to as the Rules for Monitoring Foreign Exchange Transactions in the Republic of Kazakhstan):

      lines with codes 18, 27, 48 and 57 - if, as a result of assignments of claims (transfers of debt) or other agreements, the original creditor and the new creditor (the original debtor and the new debtor) shall be both residents or be simultaneously 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 creditor and the new creditor (the original debtor and the new debtor) shall be resident (non-resident) and non-resident (resident).

      Lines with codes 29, 59 shall be filled in when assigning a new accounting number instead of the previously assigned one, on the grounds provided for by subparagraphs 1), 3), 4), 5) and 6) of paragraph 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      10. Line with code 50 shall reflect the remuneration accrued in the reporting period, including tax on this remuneration. Tax actually paid in the reporting period shall be recorded in line with code 52 together with the remuneration actually paid in the reporting period. At the same time, tax paid in the reporting period may relate to remuneration accrued earlier than the reporting period.

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

      When paying only tax in the reporting period without paying remuneration, the payment of tax should be reflected in column 1 and column 2.

      11. Refund (reversal of payment without execution) shall be reflected in other changes (in lines with codes 31, 61, 74 and 84).

      12. Completion of lines with codes 25, 26, 31, 55, 56, 61, 74, 75, 84 and 85 shall require interpretation in the note to the form, including the description of the asset and/or debt obligation of the borrower.

      13. In the absence of information for the reporting period, the form shall be submitted with zero values.

      14. Adjustments (amendments, additions) to the form shall be made within 6 (six) months after the deadline for submission established by the paragraph 24 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      Footnote. Annex 4 – in the wording of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

      Submitted: to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the registration number.

      The form intended for collecting administrative data free of charge shall be posted on the Internet resource: www.nationalbank.kz.

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

      Index of the form intended for collecting administrative data free of charge: ПР-И/Г-4.

      Frequency: quarterly.

      Reporting period: __________ quarter of ____.

      Group of people presenting a form intended for collecting administrative data free of charge: resident.

      Submission period: until the 10th (tenth) of the day (inclusive) of the month following the reporting period.

      BIN/IIN: _______________________

      Collection method: electronic/hard copy

Registration number of the National Bank of the Republic of Kazakhstan ____________

      thousand dollars of the United States of America (hereinafter referred to as the USA)

      Note__________________________________________________________

      _____________________________________________________________________

      _____________________________________________________________________

      Resident_____________________________________________________________

      _____________________________________________________________________
            (surname, name, patronymic (if any) of an individual,

      name of legal entity)

      Address _______________________________________________________________

      _____________________________________________________________________

      Phone number_____________________________________________________________

      Email address ______________________________________________

      Executor _________________________________________________________

      ________________________________________________ _____________________

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

      Manager or a person authorized to sign the report

      ________________________________________________ _____________________

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

      Date of report signing ______________ 20___

      Note: the form shall be completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge “Report on participation in the capital of the investment entity”

Explanation
of completing the form intended for collection
of administrative data free of charge

Report on participation in capital of the investment entity
(index – ПР-И/Г-4, frequency – quarterly)

Chapter 1. General provisions

      1. This explanation shall define uniform requirements for completing the form intended for collecting administrative data free of charge, "Report on participation in the capital of the investment entity" (hereinafter referred to as the Form).

      2. The form shall be submitted quarterly by residents of the Republic of Kazakhstan under foreign currency participation agreements in the capital of the investment entity with an assigned accounting number.

      3. The form shall be signed by the manager or a person authorized to sign the report (for legal entities) and the executor.

Chapter 2. Form completion

      4. For the purposes of completing the Form, the following concepts shall be used:

      1) investment entity - a legal entity, unit investment fund, shares, participation interests of which shall be acquired (acquired), as well as a legal entity, a simple partnership, a consortium, to whose property contributions shall be made (made). In the case of transactions with depositary receipts, the investment entity is the issuer of the security, which shall be their underlying asset;

      2) investor - an individual or legal entity to which the ownership of the investment entity shall be transferred (transferred).

      5. The form shall be presented for participation transactions in the authorized capital (with shares, participation interests, shares), in the capital other than the authorized capital.

      It shall be allowed for a resident to complete Part 1 using several accounting numbers received by him under transactions of participation in the capital of one investment entity. In this case, the numbers of all accounting numbers for which the Form is presented shall be indicated.

      6. If the assigned accounting numbers are received by a resident legal entity under transactions of participation in its capital, then columns 1, 2 and further of Part 1 shall separately indicate the surname, name, patronymic (if any) of the individual, the name of the legal entity of each non-resident and information on his participation in the capital of the resident.

      If the assigned accounting numbers are received by the resident together with other residents on operations of their participation in the capital of a non-resident, then columns 1, 2 and further of Part 1 shall separately indicate the surname, name, patronymic (if any) of the individual, the name of the legal entity of each resident and information on his participation in the capital of a non-resident.

      For transactions between the buyer and the seller of the investment entity, Parts 1 and 2 shall be filled in - if there is a resident's claim against a non-resident, Parts 1 and 3 - if there is a resident's obligation to a non-resident. If the assigned accounting numbers are obtained by a resident under transactions of acquisition from a non-resident (sale to a non-resident) of shares, equity interests of a third-party resident, then Part 1 shall not be filled in.

      7. Amounts shall be shown in thousands of US dollars.

      Transactions for the reporting period shall be recorded at their actual cost. Amounts denominated in other currencies shall be transacted into US dollars using the market exchange rate at the date of the transaction or at the end of the reporting period, respectively. The resulting exchange rate difference shall be reflected in lines with codes 32, 63 and 73.

      The balance at the beginning of the reporting period (lines with codes 10, 60 and 70) shall be equal to the balance at the end of the period preceding the reporting period (lines with codes 39, 64 and 74, respectively), for each column.

      8. An increase in the cost of capital of the investment entity for the reporting period shall be reflected with a sign (+), a decrease in the cost of capital with a sign (-).

      Line with code 31 shall be completed in when the National Bank of the Republic of Kazakhstan shall assign an accounting number instead of the previously assigned accounting number in accordance with paragraph 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan," (registered in the Register of State Registration of Regulatory Legal Acts under № 18544), (hereinafter referred to as the Rules for Monitoring Foreign Exchange Transactions in the Republic of Kazakhstan).

      Lines with codes 36 and 37 shall reflect the actual transfer to the investor (investor) of ownership of the investment entity in the event of a gift, purchase from third parties (sale to third parties) of the investment entity, including in installments.

      The refund (payment reversal without execution) shall be reflected in line with code 38.

      9. Line 41 shall reflect dividends declared in the reporting period, including tax withheld at the source of payment from these dividends.

      Lines with codes 51, 52 and 53 shall 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. In this case, the tax paid in the reporting period may relate to dividends declared earlier than the reporting period.

      When paying only tax in the reporting period without paying dividends, the payment of tax should be reflected in the corresponding lines with codes 51, 52 and 53.

      Tax arrears shall be reflected in line with code 54.

      10. Lines 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 shall be completed upon purchase from a third party (sale to a third party) by the investor of shares, participation interests of the investment entity by advance payment or with deferred payment. If a resident has claims against a non-resident, Part 2 shall be completed. If a resident has obligations to a non-resident, Part 3 shall be completed.

      Payment in the form of delivery of goods (performance of work, provision of services), other non-monetary performance shall require interpretation in the note to the Form.

      11. Completing lines with codes 38, 63 and 73 shall require decoding in the note to the Form.

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

      13. Adjustments (amendments, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by the paragraph 24 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      Footnote. Annex 5 – in the wording of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

      Submitted: to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the registration number.

      The form intended for collecting administrative data free of charge shall be posted on the Internet resource: www.nationalbank.kz.

      Name of the administrative form: Performance report.

      Index of the form intended for collecting administrative data free of charge: ПР-Д-5.

      Frequency: quarterly.

      Reporting period: __________ quarter of ____20____

      Group of people presenting a form intended for collecting administrative data free of charge: resident.

      Submission period: until the 10th (tenth) day (inclusive) of the month following the reporting period.

      BIN/IIN: _______________________

      Collection method: electronic/hard copy

      Registration number of the National Bank of the Republic of Kazakhstan ____________

Section 1. Execution information of obligations

Section 2. Information on accumulated value and income

      thousand dollars of the United States of America (hereinafter referred to as the USA)

      Note__________________________________________________________

      _____________________________________________________________________

      _____________________________________________________________________

      Resident _____________________________________________________________

      _____________________________________________________________________
            (surname, name, patronymic (if any) of an individual,

      name of a legal entity)

      Address _______________________________________________________________

      _____________________________________________________________________

      Phone number_____________________________________________________________

      Email address ______________________________________________

      Executor_________________________________________________________

      ________________________________________________ _____________________

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

      Manager or person authorized to sign the report

      _______________________________________________ ____________________

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

      Date of ____ report signing ______________ ___ 20_

      Note: the form shall be filled in accordance with the explanation for completing the form intended for collecting administrative data free of charge "Performance Report."

Explanation
on completion of the form intended for collection
administrative data free of charge

Report on the fulfilment of obligations (index– ПР-Д-5, frequency– quarterly)

Chapter 1. General provisions

      1. This explanation shall define unified requirements for completing a form intended for collecting administrative data free of charge, the " Report on the fulfilment of obligations " (hereinafter referred to as the Form).

      2. The form shall be submitted quarterly by residents of the Republic of Kazakhstan under foreign exchange agreements with an accounting number for transactions with securities, derivative financial instruments, property rights, intellectual property rights, for joint activities, trust management, trust, transfer of money and financial instruments to professional participants in the securities market, free transfer of money and other currency values, accounts of branches (representative offices) of a resident with a location outside the Republic of Kazakhstan.

      3. The form shall be signed by the manager or a person authorized to sign the report (for legal entities) and the executor.

Chapter 2. Completing the form

      4. For the purposes of completing the Form, the following concepts shall be used:

      1) non-resident issuer securities option program for employees shall be a program under which an employee of a resident legal entity purchases the agreed number of securities of non-resident issuers that shall be investors of this legal entity and (or) investors of investors of this legal entity;

      2) securities of non-resident issuers - financial instruments recognized as securities in accordance with the legislation of the Republic of Kazakhstan and (or) the issuer's country, including depositary receipts, the underlying asset of which shall be securities of non-resident issuers.

      5. Section 1 shall contain information on performance of obligations under the currency agreement in the reporting period.

      Column 2 shall reflect the type of fulfillment of obligations under the currency agreement:

      1) in the form of payments and (or) money transfers;

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

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

      4) other (requiring decoding).

      If the obligation is fulfilled in the form of money, then column 3 shall indicate the code of the purpose of payment, column 4 shall not be completed, and columns 5, 6, 7, 8, 9, 10, 11 shall indicate the sender of money, the beneficiary of money, the date of payment, the currency of payment, the amount of payment in thousands of units of the currency of payment based on the payment document for the transfer (receipt) of money.

      Payments and/or money transfers shall be recorded in the Form, including taxes. The Form shall reflect the refund (refund of payment without execution).

      If the obligation is performed in the form of a transfer of an asset, then column 4 shall indicate the name of the asset, column 3 shall not be completed, and columns 5, 6, 7, 8, 9, 10, 11 shall indicate the person transferring the asset, the person accepting the asset, the date of transfer of the asset, the currency of the value of the asset, the amount of the value of the asset in thousands of units of the currency of the contract.

      If the performance of the obligation is carried out in the form of performance of work, provision of services or in any other way, then columns 3, 4 shall not be completed, and columns 5, 6, 7, 8, 9, 10, 11 shall indicate the person performing the obligation, the person accepting the performance of the obligation, the date of performance of the obligation, currency and the amount of the value of the performed obligation in thousands of units of the currency of the contract.

      Columns 3, 5, 7 shall be completed in accordance with the Rules for the application of codes of sectors of the economy and the purpose of payments, approved by the Decree of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 № 203 "On approval of the Rules for the application of codes of sectors of the economy and the purpose of payments" (registered in the Register of state registration of regulatory legal acts under № 14365). Column 10 shall be completed in accordance with the national classifier of the Republic of Kazakhstan НК РК 07 ISO 4217 "Codes for the presentation of currencies and funds"

      When submitting a Form for an account with a foreign bank of a branch (representative office) of a legal entity located outside the Republic of Kazakhstan, the Form shall reflect internal corporate money transfers: sent by a legal entity to this branch (representative office) to this account, received by a legal entity from this branch (representative office) from this account.

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

      Section 2 shall be completed in the following cases:

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

      2) when submitting the Form for transactions related to the acquisition of ownership of real estate abroad: the value of real estate at the end of the reporting period, the resident's income from real estate in the reporting period shall be reflected;

      3) when transferring money and other property to trust management, trust, the value of the transferred property at the end of the reporting period, the income of the resident (non-resident) in the reporting period, including for property management;

      4) under the program of options on securities of non-resident issuers concluded by a resident legal entity for its employees, the total value of securities of non-resident issuers from employees shall be recorded;

      5) transactions related to the transfer of money and financial instruments to professional securities market participants carrying out foreign exchange transactions on behalf of clients, the cost of the transferred property at the end of the reporting period, the income of a resident (non-resident) in the reporting period shall be reflected in accounts for accounting and storing money belonging to clients.

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

      8. Adjustments (amendments, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by the paragraph 24 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan," (registered in the Register of state registration of regulatory legal acts under № 18544).

      Footnote. Annex 6 – in the wording of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

      Submitted: to the territorial branch of the National Bank of the Republic of Kazakhstan at the place of assignment of the registration number.

      The form intended for collecting administrative data free of charge shall be posted on the Internet resource: www.nationalbank.kz.

      Name of the administrative form: Report on the movement of money in an account with a foreign bank.

      Index of the form intended for collecting administrative data free of charge: ПР-Ф-6.

      Frequency: quarterly.

      Reporting period: __________ quarter of ____20_.

      Group of people submitting a form intended for collecting administrative data free of charge: resident legal entity.

      Submission period: until the 10th (tenth) day (inclusive) of the month following the reporting period.

      BIN: _______________________

      Collection method: electronic/hard copy

      Registration number of the National Bank of the Republic of Kazakhstan _________________

      Name of foreign bank, country _________________________________

      ______________________________________________________________________

      ______________________________________________________________________

      Account currency __________________________________________________________

      thousand units of account currency

      Note _____________________________________________________

      _____________________________________________________________________

      _____________________________________________________________________

      Resident________________________________________________________

      _____________________________________________________________________
                        (name of the legal entity)

      Address ___________________________________________________________

      _____________________________________________________________________

      Phone number _________________________________________________________

      Email address __________________________________________

      Executor _____________________________________________________

      ________________________________________________ _____________________
           

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

      Manager or an individual authorized to sign the report

      _________________________________________________ ____________________

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

      Date of ____ report signing ______________ 20___

      Note: the form shall be completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge "Report on the transaction of money in an account with a foreign bank."

Explanation
on completing the form intended for collection
administrative data free of charge

Report on transaction of money in a foreign bank account
(index– ПР-Ф-6, frequency – quarterly)

Chapter 1. General provisions

      1. This explanation shall define unified requirements for completing the form intended for collecting administrative data free of charge, "Report on the transaction of money in an account with a foreign bank" (hereinafter referred to as the Form).

      2. The form shall be submitted quarterly by a legal entity resident of the Republic of Kazakhstan by account number in a foreign bank.

      3. The form shall be signed by the manager or a person authorized to sign the report and the executor.

Chapter 2. Completing the form

      4. Column 1 shall reflect information about the current account, deposit, non-allocated metal account opened with a foreign bank.

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

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

      If the Form is presented with zero values, then lines with codes 10, 80 shall not be filled.

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

      On multi-currency accounts (deposits), as well as non-allocated metal accounts, the amounts shall be reflected in thousands of tenge. Amounts denominated in other currencies shall be transacted into tenge using the market exchange rate at the date of the transaction or at the end of the reporting period, respectively. The resulting exchange rate difference shall be reflected in line with code 56.

      7. If you fill in the lines with codes 34, 35, 55, 55a, the note should indicate the account number of the account in a foreign bank from which the money shall be transferred.

      8. The overdraft information shall be completed when a foreign bank provides an overdraft to a resident legal entity on this account in accordance with the conditions for opening an account in the absence of an assigned account number for such overdraft.

      Overdraft means crediting a client's account by a foreign bank to pay for settlement documents in case of insufficient or lack of money on the client's account. In case of overdraft, the bank writes off all the money on the client's account and at the same time shall provide the client with a financial credit for the part of the payment uncovered by the money on the client's account.

      The resulting exchange rate difference shall be 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) shall be equal to the balance at the end of the previous reporting period (lines with code 60, 93 and 94, respectively).

      10. Lines 29a, 70 shall reflect the remuneration accrued in the reporting period, excluding taxes on this remuneration.

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

      12. Adjustments (amendments, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by the paragraph 24 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan," (registered in the Register of state registration of regulatory legal acts under № 18544).

      Footnote. Annex 7 – in the wording of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

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

      The Form intended for collecting administrative data free of charge shall be posted on the Internet resource: www.nationalbank.kz.

Name of the administrative form: Report on the conditions for attracting financial credits from non-residents by a bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, in the reporting period.

      Index of the form intended for collecting administrative data free of charge: ПР-7.

      Frequency: monthly.

      Reporting period: __________ month of ____.

      Group of people submitting a form intended for collecting administrative data free of charge: a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan.

      Submission period: until the 8th (eighth) day (inclusive) of the month following the reporting period.

      BIN: _______________________

      Collection method: electronic

      Name of the bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan

      _____________________________________________________________________

      _____________________________________________________________________

      Address _______________________________________________________________

      _____________________________________________________________________

      Phone number _____________________________________________________________

      Email address ______________________________________________

      Executor

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

      Manager or a person authorized to sign the report

      _____________________________________________________________________

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

      Date of ____ report signing ______________ ___ 20

      Note: the form shall be completed in accordance with the explanation for completing the form intended for collecting administrative data free of charge "Report on the conditions for attracting financial credits from non-residents by a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, in the reporting period."

Explanation
completing the form for collecting administrative data free of charge Report on the conditions for attracting financial credits from non-residents in the reporting period by a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan (index - ПР-7, frequency - monthly)

Chapter 1. General provisions

      1. This explanation shall define unified requirements for completing a form intended for collecting administrative data free of charge, "Report on the conditions for attracting financial credits from non-residents in the reporting period by a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan" (hereinafter referred to as the Form).

      2. The form shall be submitted monthly by banks, branches of non-resident banks of the Republic of Kazakhstan, carrying out activities in the territory of the Republic of Kazakhstan on financial credits attracted by them in the reporting period from non-residents, and on financial credits booklined by them from non-residents previously, for which information has changed, specified in subclauses 1), 2), 3), 4) and 6) of paragraph 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan," (registered in the Register of state registration of regulatory legal acts under № 18544), (hereinafter referred to as the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan).

      3. The form shall be signed by the manager or a person authorized to sign the report and the executor.

Chapter 2. Completing the form

      4. The form shall be drawn up by the bank for each financial credit as a whole according to the bank system, by a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, for each financial credit as a whole for a branch of a foreign bank in Kazakhstan.

      5. The Form shall reflect information on financial credits attracted by a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, from non-residents for a period of more than 180 (one hundred and eighty) days if the amount of debt of a bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan under a currency agreement exceeds or will exceed 500,000 (five hundred thousand) United States dollars in equivalent:

      1) conditions for attracting such financial credits in the reporting period;

      2) on changes in the reporting period of the information specified in subparagraphs 1), 2), 3), 4) and 6) of paragraph 15 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, on such financial credits booklined earlier.

      Line with code 6 shall be filled in accordance with the national classifier of the Republic of Kazakhstan НК РК 07 ISO 4217 "Codes for the presentation of currencies and funds."

      Line with code 7 shall reflect the framework agreement (general agreement, credit line, etc.) that shall define the framework conditions for crediting individual transactions, including the currency agreement specified in line with code 1.

      6. Line with code 8 shall reflect the ratio of a non-resident creditor to a bank (a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan shall not be completed):

      1) direct ownership by a non-resident of 10 (ten) percent or more of the bank's voting shares;

      2) indirect ownership by a non-resident of 10 (ten) percent or more of the bank's voting shares;

      3) direct ownership by the resident of 10 (ten) percent or more of the voting shares of the bank;

      4) indirect ownership by the resident of 10 (ten) percent or more of the voting shares of the bank;

      5) the bank and non-resident have no control or influence over each other, but are under the control or influence of the same investor, directly or indirectly owning at least 10 (ten) percent of the bank's voting shares;

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

      7. Line with code 16 shall reflect information on the receipt of funds to a bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, and repayment by a bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, of debt under a currency agreement: actual or expected (in the future) date of receipt of funds (in the form of money, goods (works, services), other) or the date of repayment of the principal debt and payment of remuneration, the amount of receipts (payments), in thousands of units of the contract currency. If the amount of the contract is not provided for by the currency contract, only information about the actual receipt of funds shall be reflected. In the case of a floating interest rate, the estimated amount of remuneration is calculated based on the base rate at the end of the reporting period, unless otherwise established by a currency agreement.

      8. If in a currency contract the amount consists of several amounts in different currencies, then shall separate columns of the Form shall be completed for each amount and currency of the contract.

      9. The sequential number shall be assigned by the National Bank of the Republic of Kazakhstan to reflect information on the actual fulfilment of obligations for each financial credit in the Form on the development and servicing of financial credits attracted by the bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, from non-residents for which there shall be outstanding obligations at the beginning and (or) the end of the reporting period in the form in accordance with Annex 8 to the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      The sequence number shall not be assigned to a framework agreement establishing the principles of cooperation, but not defining certain essential conditions for financing a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, by a non-resident.

      10. In the absence of information for the reporting period, the Form shall not be submitted.

      11. Adjustments (amendments, additions) to the Form shall be made within 6 (six) months after the deadline for submission established by the paragraph 32 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      Footnote. Annex 8 – in the wording of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

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

      The form intended for collecting administrative data free of charge shall be posted on the Internet resource: www.nationalbank.kz.

Name of the administrative form: Report on the development and servicing of financial credits attracted by the bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, from non-residents for whom there shall be outstanding obligations at the beginning and (or) end of the reporting period.

      Index of the form intended for collecting administrative data free of charge: 11-ОБ.

      Frequency: quarterly.

      Reporting period: __________ quarter of ____20_.

      Group of people submitting a form intended for collecting administrative data free of charge: a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan.

      Submission period: until the 10th (tenth) day (inclusive) of the month following the reporting period.

      BIN: _______________________

      Collection method: electronic

Table 1. Development and servicing of financial credits, about the National Bank of the Republic of Kazakhstan has submitted a report in accordance with paragraph 32 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts under № 18544)

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Table 2. Disbursement and servicing of other financial credits

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      Name of the bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan

      _____________________________________________________________________

      _____________________________________________________________________

      Address _______________________________________________________________

      _____________________________________________________________________

      Telephone number________________________________________________________

      Email address _________________________________________

      Executor

      _____________________________________________________________________

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

      Manager or a person authorized to sign the report

      _____________________________________________________________________

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

      Date of ____ report signing ______________ 20___

      Note: the form shall be completed in accordance with the explanation for completing the form intended for collecting administrative data on a gratuitous basis "Report on the development and maintenance of financial loans attracted by a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, from non-residents for which there are outstanding obligations at the beginning and (or) end of the reporting period."

Explanation
on completing the form, intended for the collection of administrative data on free of charge

Report on disbursement and servicing of financial loans raised by a bank, branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, from non-residents with outstanding liabilities at the beginning and (or) end of the reporting period (index - 11-ОБ, frequency - quarterly) Chapter 1. General provisions

      1. This explanation shall define unified requirements for completing a form intended for collecting administrative data free of charge, "Report on the development and servicing of financial loans attracted by a bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, from non-residents for which there shall be outstanding obligations at the beginning and (or) end of the reporting period" (hereinafter referred to as the Form).

      2. The form shall be submitted quarterly by the bank, a branch of a non-resident bank of the Republic of Kazakhstan operating in the Republic of Kazakhstan, for financial loans attracted by them from non-residents.

      3. The form shall be signed by the manager or a person authorized to sign the report and the executor.

Chapter 2. Completing the form

      4. The Form shall reflect information separately for each financial loan for which there shall be obligations to non-residents outstanding at the beginning and (or) end of the reporting period in the bank's system as a whole, and for the branch of the bank – a non-resident of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan.

      5. Table 1 shall reflect information on the development, repayment and servicing of financial loans, about which the bank, branch of the bank - a non-resident of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan submitted a report on the conditions of attraction in the reporting period by the bank, a branch of the bank - non-resident of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, financial loans from non-residents in the form established by Annex 7 to the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019 № 64 "On approval of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan" (registered in the Register of State Registration of Regulatory Legal Acts under № 18544), (hereinafter referred to as the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan).

      6. Table 2 shall reflect information on the development, repayment and servicing of other financial loans.

      7. Amounts shall be reflected in thousands of units of the agreement currency.

      8. In Table 1:

      column A shall reflect the sequence number assigned by the National Bank of the Republic of Kazakhstan to a financial loan in the report on the conditions of attraction in the reporting period by the bank, a branch of the bank - non-resident of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan, financial loans from non-residents in the form in accordance with Annex 7 to the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan or the number of the notification certificate issued to the bank before the implementation of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan for a financial loan from a non-resident;

      column 14 shall reflect the status of the loan agreement at the end of the reporting period from the list: "current," "full performance of obligations by the parties." The Facility agreement shall remain in force until the parties have fully discharged their obligations, including obligations on remuneration or overdue payments.

      9. In Table 2, column B shall indicate the sequence number of the financial loan from the Form submitted for the previous period.

      10. In Tables 1 and 2:

      column 1 shall reflect the principal debt outstanding at the beginning of the reporting period, including overdue debt;

      column 2 shall reflect the increase in the principal debt for the reporting period due to the receipt of credit funds, debt reorganization and capitalization of remuneration;

      column 3 shall reflect the increase in debt due to reorganization upon assignment of the claim (transfer of debt);

      column 4 shall reflect the capitalization of remuneration (assignment of remuneration to the principal debt);

      column 5 shall reflect the decrease in the principal debt for the reporting period, including overdue debt, due to repayment and reorganization;

      column 6 shall reflect the decrease in debt due to reorganization. The main types of reorganization shall be early repayment, debt forgiveness, assignment of claims (transfer of debt), exchange of debt for equity instruments (borrower and (or) third parties), real estate and other assets of the borrower, debt securities of the borrower, supply of goods and other debt obligations of the borrower;

      columns 7 and 8 shall reflect the principal debt outstanding at the end of the reporting period, including overdue debt, and the number of the balance sheet account in which the balance of the debt shall be recorded;

      column 9 shall reflect remuneration arrears, including overdue arrears, at the beginning of the reporting period;

      column 10 shall reflect the remuneration accrued in the reporting period;

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

      columns 12 and 13 shall reflect the arrears at the end of the reporting period on remuneration, including overdue, and the number of the balance sheet account in which these arrears shall be taken into account.

      11. Column 15 of Table 1 and Table 2 shall reflect (if any) the type of collateral and the amount of collateral in thousands of currency units, indicating the currency. If there are several types of collateral, all types of collateral and the total market value of collateral in thousands of KZT shall be indicated.

      Column C of Table 1 and column D of Table 2 shall be filled in accordance with the national classifier of the Republic of Kazakhstan НК РК 07 ISO 4217 "Codes for the presentation of currencies and funds."

      Column I of Table 2 shall be filled in accordance with the national classifier of the Republic of Kazakhstan НК РК ISO 3166-1 "Codes for representing the names of countries and units of their administrative-territorial divisions. Part 1. Country codes."

      12. Arithmetic and logical control in Tables 1 and 2:

      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.

      13. In the absence of information for the reporting period, the Form shall not be submitted.

      14. Adjustments (amendments, additions) to the Form shall be introduced within 6 (six) months after the deadline for submission established by the paragraph 33 of the Rules for monitoring foreign exchange transactions in the Republic of Kazakhstan.

      Footnote. Annex 9 – in the wording of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.2025 № 99 (shall enter into force dated 01.01.2026).

      Submitted: to the central office of the National Bank of the Republic of Kazakhstan

      The form intended for collecting administrative data free of charge is posted on the Internet resource: www.nationalbank.kz

      Name of the administrative form: report on conducted currency transactions

      Index of the form intended for collecting administrative data free of charge: ПР-9

      Frequency: monthly

      Reporting period: _______ month of ____

      Group of people submitting a form intended for collecting administrative data free of charge: authorized bank

      The deadline for submitting the form intended for collecting administrative data free of charge: monthly until the 10th (tenth) day (inclusive) of the month following the reporting period

      BIN: _______________________

      Collection method: Electronic

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      Name _________________ Address __________________________

      Telephone _______________________________

      Email address _______________________________________

      Executor ____________________________ ______________________

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

      Manager or an individual authorized to sign the report

      _______________________________________ _______________________

      surname, first name and patronymic (if any) signature

      "____" date ______________ ___ 20

      Note: the form shall be filled in accordance with the explanation for completing the form intended for collecting administrative data free of charge "Report on foreign exchange transactions."

      Annex

Explanation
on completing the form intended the collection
of administrative data free of charge Report on posted currency transactions (index - ПР-9, frequency - monthly)

Chapter 1. General provisions

      1. This explanation shall define unified requirements for completing the form intended for collecting administrative data free of charge, "Report on conducted foreign exchange transactions" (hereinafter referred to as the Form).

      2. The form shall be submitted by the authorized bank on a monthly basis and shall include information on foreign exchange transactions carried out by it, including on instructions from clients.

      3. The form shall be signed by the manager or an individual authorized to sign the report and the executor.

Chapter 2. Completing the form

      4. The Form shall include information on foreign exchange transactions for the reporting period in an amount equal to or exceeding the threshold value determined by the Rules for foreign exchange transactions 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 № 40 "On approval of the Rules for foreign exchange transactions in the Republic of Kazakhstan" (registered in the Register of State Registration of Regulatory Legal Acts under №. 18512), (hereinafter referred to as the Rules for foreign exchange transactions in the Republic of Kazakhstan).

      5. Currency transactions shall be reflected in the Form:

      for payments and (or) money transactions on the clients’ orders (including those made using payment cards) - on the date of crediting money to the client's bank account with an authorized bank (debiting money from the client's bank account with an authorized bank);

      for own payments and (or) transfers of money of the authorized bank - on the date of crediting money to the correspondent account of the authorized bank (debiting money from the correspondent account of the authorized bank);

      for other currency transactions - at the date of the transaction.

      Information on payments and (or) money transfers on foreign exchange transactions made using payment cards shall be corrected by the authorized bank as soon as information on such payments and (or) money transfers shall be received from a resident or non-resident.

      6. Parts 1, 6 and 7 of the Form shall be filled in case of currency transactions on the basis of a currency agreement.

      7. Part 1 of the Form shall contain details of the currency agreement. Column 1.3 shall be completed in if an accounting number is assigned to the currency agreement.

      8. Parts 2 and 3 of the Form shall contain information about the sender of money and the beneficiary in accordance with the payment document.

      Columns 2.3 and 3.3 shall indicate the two-letter code of the country of registration (for a legal entity, a branch (representative office) of a legal entity) or a country of permanent residence (for an individual on the basis of citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state) sender of money, beneficiary in accordance with the national classifier of the Republic of Kazakhstan НК РК ISO 3166--1 "Codes for representing the names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes." If the authorized bank does not have reliable information about the country of registration or the country of permanent residence of the sender of money or the beneficiary, these columns shall be completed in based on the data of the payment document.

      Columns 2.4, 2.5, 3.4 and 3.5 shall be completed in accordance with the Rules for the application of codes of sectors of the economy and the purpose of payments, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 № 203 "On approval of the Rules for the application of codes of sectors of the economy and the purpose of payments" (registered in the Register of State Registration of Regulatory Legal Acts under №14365), (hereinafter referred to as the Rules for the application of codes of economic sectors and the purpose of payments), which shall be consistent with the national Classifier of Economic Sectors (CES).

      When depositing (withdrawing) cash from a bank account in parts 2 and 3 of the Form, information about the account holder is completed in, except for cases of depositing (withdrawing) cash by a third party to the bank account of an individual. When cash is deposited by a third party into the bank account of an individual in part 2 of the Form, information about the individual who deposits the money shall be completed in part 3 of the Form - about the account holder.

      When cash is withdrawn by a third party from the bank account of an individual, information about the account holder shall be completed in part 2 of the Form, information about the individual who withdraws money shall be completed in part 3 of the Form.

      When an authorized bank sells foreign currency, checks, bills of exchange, other payment documents or other currency values, part 2 of the Form shall contain information about the authorized bank, part 3 of the Form shall contain information about the customer-buyer.

      When an authorized bank purchases foreign currency, checks, bills of exchange, other payment documents or other currency values, part 2 of the Form shall contain information about the selling customer, part 3 of the Form shall contain information about the authorized bank.

      9. part 4 of the Form shall contain information about the currency transaction.

      In column 4.1. the date of the currency transaction must correspond to the reporting period.

      Column 4.2 shall specify the currency transaction reference consisting of four parts:

      1) the first part shall indicate the three-digit code of the authorized bank assigned by the National Bank of the Republic of Kazakhstan in accordance with the Assignment Instruction, use and cancellation by the National Bank of the Republic of Kazakhstan of bank identification codes, as well as assignment and cancellation of codes of banks, branches of non-resident banks of the Republic of Kazakhstan and organizations, carrying out certain types of banking operations, and codes of branches of banks and organizations, carrying out certain types of banking operations, their structure, formation and maintenance of the Bank Directory, branches of non-resident banks of the Republic of Kazakhstan and organizations carrying out certain types of banking operations, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated October 27, 2020 № 128 "On approval of the Assignment Instruction, use and cancellation by the National Bank of the Republic of Kazakhstan of bank identification codes, as well as assignment and cancellation of codes of banks, branches of non-resident banks of the Republic of Kazakhstan and organizations, carrying out certain types of banking operations, and codes of branches of banks and organizations, carrying out certain types of banking operations, their structure, formation and maintenance of the Bank Directory, branches of non-resident banks of the Republic of Kazakhstan and organizations performing certain types of banking operations" (registered in the Register of State Registration of Regulatory Legal Acts under № 21593), (hereinafter referred to as the Instruction № 128);

      2) in the second part, the code of the branch of the authorized bank shall be indicated in accordance with Instruction № 128, consisting of three digits;

      3) the third part shall specify the sequence number of the currency transaction in the report;

      4) the fourth part shall specify the reporting date in the format "DDMMYYYY."

      For professional participants of the securities market, the codes for the first and second parts of the reference shall be put in accordance with the codes assigned by “Kazakhstan Stock Exchange” JSC to professional participants of the securities market as members of “Kazakhstan Stock Exchange” JSC.

      The reference of each currency transaction must be unique.

      Column 4.3 shall be completed in accordance with Annex 2 to the Rules for foreign exchange transactions in the Republic of Kazakhstan.

      Column 4.4 3 shall be completed in accordance with the Rules for the application of codes of sectors of the economy and the purpose of payments.

      In column 4.5, the amount shall be indicated in currency units and rounded to an integer value by mathematical rounding.

      Column 4.6 shall indicate the three-digit alphabetic code of the currency in accordance with the national classifier of the Republic of Kazakhstan НК РК 07 ISO 4217 "Codes for the presentation of currencies and funds”.

      Column 4.7 shall be indicated "01" - for sent payments or money transfers, operations to withdraw cash foreign currency or sell foreign currency by an authorized bank, checks, bills of exchange, other payment documents or other currency values, "02" - for incoming payments or money transfers, transactions on crediting cash foreign currency or purchase by an authorized bank of foreign currency, checks, bills of exchange, other payment documents or other currency values.

      Column 4.8 shall indicate "1" if the payment and (or) transfer of money is made between a legal entity and its structural subdivisions or between structural subdivisions of one legal entity, in other cases "0" is indicated.

      Column 4.9 shall be completed in accordance with Paragraphs 16-1 and 16-2 of the Rules for foreign exchange transactions in the Republic of Kazakhstan as follows:

      "1.1" - a financial loan providing for the provision of money by a non-resident to a resident (with the exception of an authorized bank), if the terms of the relevant currency agreement (initially or after introduction of amendments and (or) additions to the currency agreement) do not provide for the transfer of money to be received from a non-resident to the resident's bank accounts in authorized banks;

      "1.2" - a financial loan that shall provide for the resident (with the exception of an authorized bank) to have requirements for a non-resident to return money, if the terms of the relevant currency agreement (initially or after introduction of amendments and (or) additions to the currency agreement) do not provide for the transfer of money to be received from a non-resident to the resident's bank accounts in authorized banks;

      "1.3" - a financial loan that shall provide for the provision of money by a resident to a non-resident who shall not be an affiliate, if the terms of the relevant currency agreement (initially or after introduction of amendments and (or) additions to the currency agreement) do not provide for the payment of remuneration for using the subject of the financial loan;

      "1.4" - export operations, if the terms of the relevant currency agreement (initially or after introduction of amendments and (or) additions to the currency agreement) provide that the period for fulfilling obligations by a non-resident to pay for exports exceeds seven hundred and twenty days from the date of fulfillment of obligations by the resident;

      "1.5" - import operations, if the terms of the corresponding currency agreement (initially or after introduction of amendments and/or additions to the currency agreement) it is stipulated that the deadline for the fulfillment of obligations by a non-resident for the supply of goods (performance of works, provision of services) or return of money, including advance payment or prepayment in full (in case of non-resident's failure to fulfill its import obligations), exceeds seven hundred and twenty days from the date of resident's fulfillment of obligations;

      "1.6" – a transfer of money by a resident to a non-resident professional participant of the securities market carrying out foreign exchange transactions on behalf of clients for an amount exceeding fifty thousand US dollars in equivalent;

      "1.7" - a transfer by a resident of money to his own account abroad in an amount exceeding fifty thousand US dollars in equivalent;

      "1.8" - a gratuitous transfer of money made by a resident in favor of a non-resident in an amount exceeding fifty thousand US dollars in equivalent;

      "2.1" - payments and (or) transfers of money of one person for a calendar month under two or more currency agreements concluded with the same non-resident for a total amount exceeding the threshold value above which such currency agreements shall be subject to assignment of an accounting number;

      "2.2" - transactions of a non-resident for the purchase of non-cash foreign currency in one authorized bank for one working day for the national currency for an amount exceeding fifty thousand US dollars in equivalent, if the source of money in the national currency is not related to the receipt of money by a non-resident from the sale of goods (performance of work, provision of services) to a resident, sale of other financial assets for the national currency, receipt of dividends in the national currency from activities in the territory of the Republic of Kazakhstan, return by state revenues of taxes previously paid by a non-resident and other mandatory payments to the budget and other economically justified sources of origin of the national currency;

      "0" - in other cases.

      10. Part 5 of the Form shall contain information on the organization (bank) of the counterparty to the currency transaction - the organization (bank) of the sender of money for the payments and (or) money transfers received, the organization (bank) of the beneficiary for the payments sent and (or) money transfers. For intra-bank currency transactions, information about the reporting authorized bank shall be indicated. If there is no information about the organization (bank) of the sender of money in the documents on the basis of which the payment and (or) transfer of money is made, part 5 of the Form shall not be completed out.

      Column 5.3 shall indicate the two-letter code of the country of the organization (bank) of the sender of money or beneficiary in accordance with the national classifier of the Republic of Kazakhstan НК РК ISO 3166-1 "Codes for representing the names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes." The code "KZ" shall be specified for intra-bank currency transactions.

      Column 5.4 shall indicate "1" under the following conditions:

      1) if the country from which the payment and (or) money transfer is initiated (the country where the bank account of the primary sender of money is opened, from which the payment and (or) money transfer is sent, is different from the Republic of Kazakhstan;

      2) if the country where the payment and (or) money transfer is sent (the country where the bank account of the final beneficiary is opened, to which the money is credited, is different from the Republic of Kazakhstan.

      In other cases, "2" shall be indicated.

      11. Parts 6 and 7 of the Form shall contain information about the sender of money or the recipient of money under a currency agreement. If the sender (recipient) of money under a currency agreement coincides with the sender (beneficiary) of money under a payment document, then information in part 6 (7) of the Form shall be completed in similar to part 2 (3) of the Form.

      Columns 6.3 and 7.3 shall indicate the two-letter code of the country of registration (for a legal entity, a branch (representative office) of a legal entity) or a country of permanent residence (for an individual on the basis of citizenship or a right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state) sender or recipient of money under a currency agreement in accordance with the national classifier of the Republic of Kazakhstan НК РК ISO 3166-1 "Codes for representing the names of countries and units of their administrative-territorial subdivisions. Part 1. Country codes. "If the authorized bank does not have reliable information about the country of registration or the country of permanent residence of the sender of money or the beneficiary, these columns shall be completed based on the data of the payment document.

      Columns 6.4, 6.5, 7.4 and 7.5 shall be completed in accordance with the Rules for the application of codes of economic sectors and the purpose of payments, which shall be consistent with the national classifier of economic sectors (CES).

      12. Part 8 of the Form shall contain additional information not included in Parts 1, 2, 3, 4, 5, 6 and 7 of the Form: information about the investment entity, the issuer of securities, the country of the real estate object, special payment conditions, the date of crediting the money to the sender's storage account under currency legislation.

      13. The lack of clarifying information in Part 8 of the Form shall not be a violation. It is not a violation to include currency transactions in the Form for an amount below a threshold.

      14. In the absence of information for the reporting period, the Form shall be submitted with zero values.

      15. Adjustments (introduction of amendments, additions) to the Form shall be introduced before the 20th (twentieth) day (inclusive) of the month following the reporting month.

      16. The form shall not include the following currency transactions on behalf of customers:

      1) foreign exchange transactions of participants of the “Astana” International Financial Center;

      2) purchase (sale) of cash foreign currency through exchange offices;

      3) customer transfers on their accounts within one authorized bank (including internal corporate transfers);

      4) withdrawal (crediting) by a non-resident of cash KZT from his own account (to his own account) with an authorized bank;

      5) operations related to obtaining a loan from a reporting authorized bank (issuance, repayment, payment of interest and commissions);

      6) payment of salaries by a legal entity under a salary project (for clients of residents and non-residents);

      7) operations on “Loro” accounts on behalf of clients of other banks;

      8) transactions of individuals using payment cards in the amount of less than fifty thousand US dollars in equivalent;

      9) transactions without opening and using a bank account;

      10) deposits of clients of the reporting authorized bank (opening, closing, payment of remuneration to the account in the reporting authorized bank);

      11) non-cash purchase and (or) sale of foreign currency by clients of authorized banks, which shall be professional participants of the securities market, which shall be authorized banks.

      17. The form shall not include the following authorized bank's own currency transactions:

      1) payments and transfers to the authorized bank's own accounts, including internal corporate transfers;

      2) transactions related to the issuance/receipt of loans by a reporting authorized bank (issuance, repayment, receipt of interest and commissions);

      3) over-the-counter transactions with foreign currency (except for transactions carried out by professional securities market participants who shall be authorized banks);

      4) transactions related to interbank loans and deposits, including overnight loans, of the reporting authorized bank;

      5) transactions with derivative financial instruments and debt securities (except for transactions of issuers of debt securities);

      6) netting for settlements within payment systems, money transfer systems;

      7) operations within the framework of custody service;

      8) transit account transactions;

      9) operations with cash foreign currency (import, export, crediting or withdrawal from accounts);

      10) payments and (or) money transfers of professional securities market participants who shall be authorized banks, including in fulfilment of customer orders.