Unofficial translation
In pursuance of Article 199 of the Budget Code of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan hereby RESOLVES:
Footnote. Preamble - as amended by Resolution № 1100 of the Government of the Republic of Kazakhstan dated 29.12.2022 (shall be enforced ten calendar days after the date of its first official publication).1. To approve the attached Rules for monitoring and control over external and internal loans of quasi-public sector.
2. This decree shall be put into effect upon expiry of ten calendar days after the day of its first official publication.
| Prime Minister | |
| of the Republic of Kazakhstan | B. Sagintayev |
| Approved by decree № 210 of the Government of the Republic of Kazakhstan dated April 20, 2018 |
Rules for monitoring and control of external and internal loans of the quasi-public sector
Footnote. The Rules as amended by the Resolution of the Government of the Republic of Kazakhstan dated 29.11.2024 № 1018 (shall come into force upon expiry of ten calendar days after the date of its first official publication).
Chapter 1. General provisions
1. These Rules for monitoring and control of external and internal loans of the quasi-public sector (hereinafter referred to as the Rules) have been developed in accordance with Article 199 of the Budget Code of the Republic of Kazakhstan, subparagraph 2) of paragraph 3 of Aticle 16 of the Law of the Republic of Kazakhstan “On State Statistics” and shall determine the procedure for the monitoring and control of external and internal loans of quasi-public sector.
2. The goals of these Rules shall be monitoring of the state of external and internal debt of quasi-public sector, control over compliance with restrictions, provided for by the Concept of Public Finance Management of the Republic of Kazakhstan u ntil 2030, approved by the Decree of the President of the Republic of Kazakhstan dated September 10, 2022 № 1005.
3. Basic concepts used in these Rules are as follows:
1) development plan − a document defining the main directions of activity and indicators of financial and economic activity of a state-owned enterprise, joint-stock company and limited liability partnership, the controlling interest (share in the authorized capital) of which belongs to the state, for a five-year period;
2) external loan of quasi-public entities – loan relations in which the lender is a non-resident of the Republic of Kazakhstan and the borrower is a quasi- public entity;
3) internal loan of quasi-public entities – loan relations in which the lender is a resident of the Republic of Kazakhstan and the borrower is a quasi- public entity;
4) loan– loans, borrowings, debt securities and other debt obligations raised from domestic and foreign markets;
5) borrower − a quasi- public entity;
6) state property register (hereinafter referred to as the register) - a unified information automated system for registration of state property, except for the property, being under the operational management of special state bodies, the Armed Forces, other troops and military units of the Republic of Kazakhstan, and state material reserve;
7) external debt – the amount as of a certain date of the borrower's received and outstanding amounts of loans to non-residents of the Republic of Kazakhstan;
8) action plan − a document defining the main areas of activity and indicators of financial and economic activity of the national management holding, national holding and national company for a five-year period;
9) internal debt – the amount as of a certain date of the borrower's received and outstanding amounts of loans to residents of the Republic of Kazakhstan.
Chapter 2. Procedure for monitoring
4. Monitoring of the current state of external and internal debt of borrowers shall be carried out within the framework of development plans and action plans.
5. Registration and accounting of receipts of funds of internal and external loans, payments on repayment and debt servicing shall be carried out by the borrowers independently.
6. Accounting of payments, debt balance shall be carried out at nominal value. Debt securities shall be accounted according to the results of initial placement and nominal value.
7. Borrowers on a quarterly basis by the 15th day of the month following the reporting period shall send information on the development, repayment and servicing of internal and external loans (including bonds) of quasi-public sector entities in forms SBE-618 and OZhE-618 according to Annexes 1 and 2 to these Rules to the authorized body on state property.
8. Borrowers on a semi-annual basis, by the 10th day of the second month following the reporting period, shall send information on planned disbursement and repayment of principal on loans of quasi-public sector entities for the upcoming five-year period on Form KSE-618 according to Annex 3 to these Rules to the authorized body on state property.
9. Borrowers on a quarterly basis by the 10th day of the month following the reporting period shall send information on loans with indication of the plan for attracting loans for the forthcoming five-year period to the register in electronic form according to:
form 10 of Annex 2 to the Rules for developing, approving development plans for national managing holdings, national holdings and national companies and action plans for national managing holdings, national holdings, national companies, in which the state is a shareholder, as well as monitoring and evaluating their execution, approved by the order of the Minister of National Economy of the Republic of Kazakhstan dated February 27, 2015 № 149 (registered in the Register of state registration of regulatory legal acts under №10663), with the exception of Joint Stock Company “National Welfare Fund “Samruk-Kazyna” (hereinafter referred to as the Fund);
Annex 26 to the Rules for development, approval of development plans of state-controlled joint-stock companies and limited liability partnerships, state enterprises, monitoring and evaluation of their fulfillment, as well as development and submission of reports on their execution, approved by the order of the Minister of National Economy of the Republic of Kazakhstan dated February 14, 2019 № 14 (registered in the Register of state registration of regulatory legal acts under №18328).
10. The Fund on a quarterly basis until the 25th day of the month following the reporting period shall place information on loans with the indication of the plan for attracting loans for the forthcoming five-year period on the Internet resource of the Fund according to Form 1 approved by the order of the Minister of National Economy of the Republic of Kazakhstan dated May 26, 2023 № 87 “On approval of the Regulations for Placing Reports Required by State Authorities on the Fund's Internet resource, as well as the list, forms and periodicity of placing reports” (registered in the Register of state registration of regulatory legal acts under №32612).
11. Borrowers shall submit to the central authorized body on budget execution on a quarterly basis an analytical note containing information on debt and on a semi-annual basis a revised forecast of external and internal borrowing for the current year.
In case of changes in the borrowing plans for the forthcoming five-year period, the borrowers shall coordinate these changes with the central authorized body for budget execution.
12. The authorized body on state property on a quarterly basis by the 10th day of the second month after the reporting period shall send consolidated information on loans of quasi-public sector entities to the central authorized body on budget execution according to reporting forms SBE-618 and OZhE-618 pursuant to Annexes 1 and 2 to these Rules.
13. The authorized body for state property, on a semi-annual basis, by the 25th day of the second month following the reporting period, sends information on the planned development and repayment of the principal debt on loans of quasi-public sector entities for the upcoming five-year period in form KSE-618 in accordance with Annex 3 to these Rules to the central body for budget execution.
14. Consolidated information on loans shall include:
1) data on the debt status of borrowers as of the first day of the month after the reporting period;
2) data on the status of debt securities issued, as well as budget loans and other debt obligations (date of placement, interest rate, maturity date, circulation term, currency of issue and servicing);
3) data on actual receipt of loans, payments on repayment and servicing of loans in the reporting period, including data on overdue payments and their payment;
4) information on attraction of loans in the reporting period;
5) loan attraction plan for the forthcoming five-year period.
Chapter 3. Procedure for control
15. The central authorized body on budget execution on a quarterly basis, taking into account the information on the state of public debt, shall control compliance with the following debt limits stipulated by the Concept of Public Finance Management of the Republic of Kazakhstan until 2030:
1) the upper limit of public debt and quasi-public sector debt is not more than 53.2% of the gross domestic product, including the upper limit of quasi-public sector debt is not more than 21.2% of the gross domestic product (the calculation of the upper limit of the debt does not include mutual obligations of organizations controlled by the state and obligations of controlled non-resident organizations).);
2) the volume of external debt of the Government of the Republic of Kazakhstan (including external debt guaranteed by the state) and external debt of quasi-public sector entities does not exceed the amount equal to 75% of the amount of foreign currency assets of the National Fund of the Republic of Kazakhstan.
16. The calculation of quasi-public sector debt shall be formed by the central authorized body for budget execution on the basis of:
information on the current state of public and publicly guaranteed debt;
information on the current state of the borrowers' debt;
macroeconomic indicators of the forecast of socio-economic development (gross domestic product, currency assets of the National Fund of the Republic of Kazakhstan, inflation rate, income growth rates).
17. The central authorized body on budget execution on a semi-annual basis shall send information on the status of the borrowers' debt and compliance with debt limitations to the Government of the Republic of Kazakhstan and the central authorized body on state planning by the 20th day of the second month after the reporting period.
______________________
| Annex 1 to the Rules for monitoring and control of external and internal loans of the quasi-public sector |
|
| Form, intended for collection of administrative data |
Name of the form of administrative data: report on development, repayment and servicing of internal and external loans (including bonds) of quasi-public sector entities (except for subordinate organizations of central state and local executive bodies).
The form of administrative data is placed on the internet resource: https://www.gov.kz.
Index of the form of administrative data (short alphanumeric expression of the form name): SBE-618.
periodicity: quarterly.
Reporting period: ___ quarter of 20___.
Scope of persons and deadline for provision of reports:
1) quasi-public sector entities (except for subordinate organizations of central state and local executive bodies) to the authorized state property body by the 15th day of the month following the reporting period;
2) authorized body for state property to the central authorized body for budget execution by the 10th day of the second month after the reporting period.
IIN/BIN
(shall not be filled in in case of provision of data by individuals, as well as in an aggregated form)
Collection method: in electronic form.
Line code | Name of the borrower | Name of the creditor | Project name or purpose of the loan | Amount of loan | ||
A | B | C | D | 1 | ||
1.Borrower 1 | ||||||
1.1. internal | ||||||
1.1.1. | project 1 | |||||
1.1.2. | … | |||||
total, thousand KZT | ||||||
total, thousand USD | ||||||
1.2. | external | |||||
1.2.1. | project 1 | |||||
1.2.2. | … | |||||
total, thousand KZT | ||||||
total, thousand USD | ||||||
2 | Borrower 2 | |||||
2.1. | internal | |||||
2.1.1. | project 1 | |||||
2.1.2. | … | |||||
total, thousand KZT | ||||||
total, thousand USD | ||||||
TOTAL, thousand KZT | ||||||
TOTAL, thousand USD | ||||||
Table continued
Cancellation amount of loan | Loan currency | Debt at the beginning of the reporting period | Disbursed (received) loan funds | Repaid principal debt | ||
total, including the reporting period | in the reporting period | total, including the reporting period | in the reporting period | |||
2 | 3 | 4 | 5 | 6 | 7 | 8 |
Table continued
Debt at the end of the reporting period | Interest paid | Adjustments of the previous report on | Additional information | |||
total, including the reporting period | in the reporting period | disbursement | repayment | servicing | ||
9 | 10 | 11 | 12 | 13 | 14 | 15 |
Note: Explanation on filling in the administrative data form “Report on internal and external loans (including bonds) of quasi-public sector entities (excluding subordinate organizations of central state and local executive bodies)” is specified in Annex to the form.
Decoding of abbreviation:
US – United States of America.
Name________________________ Address________________________
Телефон____________________________
e-mail address________________________
Performer
___________________________________ ______________________________
surname, name and patronymic (if any) signature, phone number
Head or the person performing his duties
________________________________ ______________________________ surname, name and patronymic (if any) signature
Seal
______________________
| Annex to the form |
Explanation on filling in the administrative data form "Report on disbursement, repayment and servicing of internal and external loans (including bonds) of quasi-public sector entities (except for subordinate organizations of central state and local executive bodies)"
Methodological explanations
1. The report is prepared quarterly:
1) by the quasi-state sector entities (except for subordinate organizations of central state and local executive bodies) with a breakdown by organizations included in the structure of all levels of the company by the 15th day of the month following the reporting period;
2) by the authorized body on state property by the 10th day of the second month following the reporting period.
2 The report shall be filled out:
1) separately for each section indicating the symbol and name of the section;
2) column A shall indicate the serial number with division of quasi-state sector entities into large and subsidiary companies by market structure;
3) column B indicates the name of the borrower with division of quasi-state sector entities into large and subsidiary companies by market structure;
4) column C shall indicate the name of the project and/or the purpose of the borrowing;
5) column D specifies the name of the creditor or bond holder;
6) column 1 shall indicate the signed amount of loan;
7) column 2 shall indicate the cancelation amount of loan;
8) column 3 shall indicate the name of the currency in which the loan was attracted;
9) column 4 shall indicate the balance of the borrower's principal debt to the creditor at the beginning of the reporting period (the amount of debt shall coincide with column 9 for the previous reporting period, except for the cases of adjustment provided for in columns 12 and 13);
10) Columns 5 and 6 shall indicate the total amount of disbursement (proceeds) of the loan (including placement of bonds) for the entire period of validity of the loan and the reporting period.
In case of capitalization of interest payments to the principal debt of the borrower provided for by the terms and conditions of the loan agreement, the data shall also be recorded in columns 5 and 6, and additional (clarifying) information shall be reflected in column 15.
In case of return of previously disbursed loan funds to the creditor in the reporting period, the data shall be recorded with a minus sign (-), and additional (clarifying) information shall be reflected in column 15;
11) Columns 7 and 8 shall indicate the total amount of principal repayment payments (bond repurchase) for the entire period of the loan and for the reporting period;
12) column 9 shall indicate the balance of the borrower's principal debt to the lender at the end of the reporting period and shall be calculated according to the formula column 9 = column 4 + column 6 - column 8 + column 12 - column 13 (the amount of debt shall be transferred to column 4 in the next reporting period);
13) Columns 14 and 15 shall indicate the total amount of interest payments (lump sum commission, reservation commission, remuneration, fines, penalties, etc.) for the entire period of the loan and for the reporting period;
14) columns 12, 13 and 14 shall indicate the adjusted amounts of interest, repayment and debt service in case these data were not reflected in the previous report (such information shall be reflected only for each such case);
15) column 15 shall indicate the disclosed information on the reasons for adjustment of data reflected in columns 12, 13 and 14 or other important clarifying information (loan extension, partial or full early repayment of the principal debt, late payments on loan repayment and repayment, insolvency of the borrower).
All numeric columns shall be filled in the loan currency and in thousands of units, except for the lines “Total” and “TOTAL”.
The lines “Total” and “Total” are calculated and filled in thousands of tenge and thousands of United States dollars (hereinafter - the USD). The indicators are converted to USD at the exchange rate set for accounting purposes as of the last calendar day of the reporting period.
______________________
| Annex 2 to the Rules for monitoring and control of external and internal loans of the quasi-public sector |
|
| Form, intended for collection of administrative data |
Name of the form of administrative data: report on disbursement, repayment and servicing of domestic and foreign loans (including bonds) of quasi-public sector entities subordinated to central state bodies and local executive bodies.
The form of administrative data is placed on the internet resource: https://www.gov.kz.
Index of the form of administrative data (short alphanumeric expression of the form name): OZhE-618.
periodicity: quarterly.
Reporting period: ___ quarter of 20___.
Scope of persons and deadline for provision of reports:
1) quasi-public sector entities (subordinate to central state bodies and local executive bodies) to the authorized state property body by the 15th of the month following the reporting period;
2) authorized body for state property to the central authorized body for budget execution by the 10th day of the second month after the reporting period.
IIN/BIN
(shall not be filled in in case of provision of data by individuals, as well as in an aggregated form)
Collection method: in electronic form.
№ п/п | Name of the central state body or a local executive body / Borrower (subordinate organizaton) | Purpose of the loan | Creditor | Amount of loan | Cancellation amount | ||
A | B | C | D | 1 | 2 | ||
1. | Name of the CSB / LEB | ||||||
1.1. | Loans in the internal market | ||||||
1.1.1. | Subordinate organization | ||||||
1.1.2. | … | ||||||
TOTAL for internal loans, thousand KZT: | |||||||
TOTAL for internal loans, thousand USD: | |||||||
1.2. | Loans in the external market | ||||||
1.2.1. | Subordinate organization | ||||||
1.2.2. | … | ||||||
TOTAL for external loans, thousand KZT: | |||||||
TOTAL for external loans, thousand USD: | |||||||
Total, thousand KZT: | |||||||
Total, thousand USD: | |||||||
Table continued
Loan currency | Date of signing the agreement/securities issue (DD.MM.YYYY) | Repayment period (MM.YYYY - MM.YYYY) | Lump sum commission, commitment commission, interest rate | Outstanding principal debt at the beginning of the reporting period |
3 | 4 | 5 | 6 | 7 |
Table continued
Amount of disbusement | Amount of repayment of principal debt | Outstanding principal debt at the end of the reporting period, thous. units (column 7 + column 9 - column 12 + column 17 - column 18) | ||||
at the beginning of the reporting period | in the reporting period | at the end of the reporting period (column 8 + column 9) | at the beginning of the reporting period | in the reporting period | at the end of the reporting period (column 11 + column 12) | |
8 | 9 | 10 | 11 | 12 | 13 | 14 |
Table continued
в тысячах единиц
Interest paid (one-time fee, reservation fee, reward, penalty) | Adjustments of the previous report on (unrecognized difference in previous period) | Additional information* | |||
at the beginning of the reporting period | in the reporting period | disbursement of loan funds | repayment of the principal debt | Payment of interest | |
15 | 16 | 17 | 18 | 19 | 20 |
Note: Explanation on filling in the administrative data form “Report on internal and external loans (including bonds) of quasi-public sector entities subordinated to the central state bodies and local executive bodies” is specified in Annex to the form.
Decoding of abbreviations:
CSB – central state body
LEB – local executive body
DD.MM.YYYY – day, month, year
US – United States of America.
Name________________________ Phone number_____________________________
e-mail address________________________
Address________________________
Performer
___________________________________ ______________________________
surname, name and patronymic (if any) signature, phone number
Head or the person performing his duties
____________________________________ ______________________________
surname, name and patronymic (if any) signature
Seal
______________________
| Annex to the form |
Explanation on filling in the administrative data form “Report on disbursement, repayment and servicing of domestic and foreign loans (including bonds) of quasi-public sector entities subordinated to central state bodies and local executive bodies”
Methodological explanations
The report is prepared quarterly:
1) by quasi-public sector entities subordinated to central state bodies and local executive bodies to the authorized state property body by the 15th day of the month following the reporting period;
2) by the authorized body on state property to the central authorized body on budget execution by the 10th day of the second month following the reporting period.
2. The report is filling in:
1) separately for each section with indication of the symbol and name of the section;
2) column A shall indicate the serial number with division into central state bodies / local executive bodies, by market structure of the borrowing, subordinated companies;
3) column B shall indicate the name of the borrower with division into central state bodies / local executive bodies, by market structure of borrowing, subordinate organizations;
4) column C shall indicate the name of the project and/or purpose of the loan;
5) column D specifies the name of the creditor or bondholder;
6) column 1 shall indicate the total amount of loan;
7) column 2 shall indicate the cancelation amount of loan;
8) column 3 shall indicate the name of the currency in which the loan was attracted;
9) column 4 shall indicate the date of signing the loan agreement or issuance of securities;
10) column 5 shall indicate the period of repayment of the principal debt (the first and the last date of payment) (in case of change (reduction, extension or movement) of the schedule of repayment of the principal debt, the period of repayment of the principal debt shall be indicated additionally);
11) column 6 shall indicate all interest rates (lump sum commission, reservation commission, interest rate) at which the loan was attracted;
12) column 7 shall indicate the balance of the borrower's principal debt to the borrower at the beginning of the reporting period (the amount of debt shall coincide with column 14 for the previous reporting period, except for the cases of adjustment provided for in columns 17 and 18);
13) Columns 8 and 9 shall indicate the amount of loan disbursement (receipt) at the beginning of the reporting period and in the reporting period.
In case of capitalization of interest payments to the principal debt of the borrower provided for by the terms and conditions of the loan agreement, the data shall also be recorded in column 9, and the clarifying information shall be reflected in column 20.
In case of repayment in the reporting period of previously disbursed loan proceeds, the data shall be recorded in column 9 with a minus sign (-) and clarifying information shall be reflected in column 20;
14) column 10 shall indicate the amount of loan disbursement (receipt) at the end of the reporting period and shall be calculated according to the formula column 10 = column 8 + column 9;
15) columns 11, 12 shall indicate the amount of principal repayment payments (bond repurchase) at the beginning of the reporting period and at the end of the reporting period;
16) column 13 shall indicate the amount of payments on repayment of principal debt (repurchase of bonds) at the end of the reporting period and shall be calculated using the formula column 13 = column 11 + column 12.
Column 14 shall indicate the balance of the borrower's principal debt to the borrower at the end of the reporting period and shall be calculated according to the formula column 14 = column 7 + column 9 - column 13 + column 17 - column 18.
Columns 15 and 16 shall indicate the total amounts of debt (interest) payments at the beginning of the reporting period and at the end of the reporting period.
Columns 17, 18 and 19 shall include the adjusted amounts for disbursement, repayment and debt servicing in case these data were not reflected in previous reports. Such information shall be reflected only for each such case.
Column 20 shall indicate the information disclosed for the reasons for adjusting the data reflected in columns 17, 18, and 19 or other important clarifying information (loan extension, partial or full early repayment of principal, late payments on repayment and servicing of the loan, insolvency of the borrower, etc.).
All numeric columns shall be filled in the loan currency and thousand units, except for the lines “Total” and “TOTAL”.
The lines “Total” and “TOTAL” shall be calculated and filled in thousands of tenge and thousands of United States dollars (hereinafter - the USD). The indicators shall be converted to USD at the exchange rate set for accounting purposes as of the last calendar day of the reporting period.
______________________
| Annex 3 to the Rules for monitoring and control of external and internal loans of the quasi-public sector |
|
| Form, intended for collection of administrative data |
Name of the form of administrative data: report on the planned disbursement and repayment of the principal debt on loans of quasi-public sector entities for the coming five-year period.
The form of administrative data is placed on the internet resource: https://www.gov.kz.
Index of the form of administrative data (short alphanumeric expression of the form name): KSE-618.
Periodicity: semi-annual.
Reporting period: for __ half year 20___
Scope of persons and deadline for provision of reports:
1) quasi-public sector entities to the authorized state property body by the 10th day of the second month after the reporting period;
2) authorized body on state property to the central authorized body on budget execution by the 25th day of the second month after the reporting period.
IIN/BIN
(shall not be filled in in case of provision of data by individuals, as well as in an aggregated form)
Collection method: in electronic form.
Item № | Name of the borrower | Purpose of the loan | Debt at the end of the reporting period | Planned disbursement by the end of the current year | Planned repayment by the end of the current year | ||
A | B | C | 1 | 2 | 3 | ||
1 | Borrower 1 | ||||||
1.1. | 1.1. internal | ||||||
1.1.1. | |||||||
1.1.2. | |||||||
total, thousand KZT | |||||||
total, thousand USD | |||||||
1.2. | 1.2. external | ||||||
total, thousand KZT | |||||||
total, thousand USD | |||||||
2 | Borrower 2 | ||||||
2.1. | 2.1. internal | ||||||
total, thousand KZT | |||||||
total, thousand USD | |||||||
2.2. | 2.2. external | ||||||
total, thousand KZT | |||||||
total, thousand USD | |||||||
3 | Debt of other quasi-public sector entities | ||||||
3.1. | 3.1. internal | ||||||
project 1 | |||||||
total, thousand KZT | |||||||
total, thousand USD | |||||||
3.2. | 3.2. external | ||||||
project 1 | |||||||
total, thousand KZT | |||||||
total, thousand USD | |||||||
TOTAL, thousand KZT | |||||||
TOTAL, thousand USD | |||||||
Table continued
Debt by the end of the current year | 1-st planned year | ||
disbursement of loans, including planned ones | principal debt repayment | debt by the end of the planned year | |
4 | 5 | 6 | 7 |
Table continued
2-nd planned year | 3-rd planned year | ||||
disbursement of loans, including planned ones | principal debt repayment | debt by the end of the planned year | disbursement of loans, including planned ones | principal debt repayment | debt by the end of the planned year |
8 | 9 | 10 | 11 | 12 | 13 |
Table continued
4-th planned year | 5-th planned year | ||||
disbursement of loans, including planned ones | principal debt repayment | debt by the end of the planned year | disbursement of loans, including planned ones | principal debt repayment | debt by the end of the planned year |
14 | 15 | 16 | 17 | 18 | 19 |
Note: Explanation on filling in the administrative data form "report on the planned disbursement and repayment of the principal debt on loans of quasi-public sector entities for the coming five-year period" is specified in Annex to the form.
Decoding of abbreviations:
DD.MM.YYYY – day, month, year
US – United States of America.
Name________________________ Address________________________
Phone number_____________________________
e-mail address________________________
Performer
___________________________________ _____________________________
surname, name and patronymic (if any) signature, phone number
Head or the person performing his duties
________________________________ _____________________________
surname, name and patronymic (if any) signature
Seal
______________________
| Annex to the form |
Explanation on filling in the administrative data form "Report on the planned disbursement and repayment of the principal debt on loans of quasi-public sector entities for the coming five-year period"
Methodological explanations
The report is prepared once a half-year:
1) by quasi-public sector entities by the 10th day of the second month after the reporting period;
2) by the authorized body on state property by the 25th day of the second month after the reporting period.
2) The report shall be filled in: separately for each section, indicating the symbol and name of the section;
1) column A shall indicate the serial number with division of quasi-public sector entities into large and subsidiary companies by market structure;
2) column B shall indicate the name of the borrower with division of quasi-state sector entities into large and subsidiary companies by market structure;
3) column B shall indicate the name of the project and/or purpose of the loan;
4) column 1 shall indicate the balance of the borrower's principal debt to the borrower as of the beginning of the reporting period;
5) columns 2 and 3 shall indicate the utilization and repayment of the principal debt of the loans previously attracted or planned to be attracted until the end of the current year (to be filled in when compiling the report for the first half of the year);
6) column 4 shall indicate the planned balance of the borrower's principal debt to the creditor at the end of the current year and shall be calculated according to the formula column 4 = column 1 + column 2 - column 3 (when compiling the report for the second half of the year, the actual data on the debt at the end of the reporting period indicated in column 1 shall be transferred to column 4);
7) Columns 5, 6 and 7 shall indicate planned absorption, repayment and debt in the first planned year following the current year (in this case column 7 shall be filled in according to the formula column 7 = column 4 + column 5 - column 6).
Planned disbursement, repayment and debt for the remaining years are filled in in the same way.
All numeric columns shall be filled in the loan currency and thousand units, except for the lines “Total” and “TOTAL”.
The lines “Total” and “TOTAL” shall be calculated and filled in thousands of tenge and thousands of United States dollars (hereinafter - the USD). The indicators shall be converted to USD at the exchange rate set for accounting purposes as of the last calendar day of the reporting period
