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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of July 20, 2010 No. 739

About approval of Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state

(The last edition from 02-07-2019)

According to the Budget code of the Republic of Kazakhstan of December 4, 2008 the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state.

2. Recognize invalid:

1) the order of the Government of the Republic of Kazakhstan of December 31, 2004 No. 1467 "About approval of Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state of the Republic of Kazakhstan" (SAPP of the Republic of Kazakhstan, 2004, No. 51, the Art. 687);

2) the order of the Government of the Republic of Kazakhstan of November 7, 2006 No. 1062 "About modification and amendments in the order of the Government of the Republic of Kazakhstan of December 31, 2004 No. 1467" (SAPP of the Republic of Kazakhstan, 2006, No. 41, the Art. 450).

3. This resolution becomes effective after ten calendar days from the date of the first official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of July 20, 2010 No. 739

Rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state

1. General provisions

1. These rules of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state (further - Rules) 225-5 and 232 Budget codes of the Republic of Kazakhstan of December 4, 2008 are developed according to the subitem 4) of Item 1 of Article 203, Articles 219, and determine order of registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees by support of export and guarantees of the state.

2. Accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees and guarantees of the state is conducted for the purpose of implementation of monitoring and management of the state and guaranteed by the state debt, monitoring of debt according to guarantees of the state for accomplishment of the state functions.

Account of the state guarantees on support of export is kept for the purpose of implementation of monitoring of the obligation guaranteed by the state on export support according to the procedure, determined by the central authorized body by budget implementation, in coordination with the central authorized body on state planning.

For accounting of the state and guaranteed by the state debt, debt according to the guarantee of the state registration of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state, by assignment registration and serial (in case of release of issued securities) numbers and entering of data into the corresponding registers is performed.

3. Registers are recorded in the magazine and/or the database.

The numbered and strung together magazine of registration, under seal and the signature of the head of the structural unit of the central authorized body on budget implementation, the register, responsible for maintaining, contains the following information:

1) registration date;

2) registration number;

3) name and document number;

4) surname, name, middle name and signature of the responsible person.

The database represents the automated information system of collection, processing and storage of information.

4. Registration and accounting of the state and guaranteed by the state loans, loans under the guarantee of the state, the state guarantees, state guarantees on support of export and guarantees of the state are performed by the central authorized body on budget implementation.

5. Are subject to registration and accounting:

1) the state loans of the Republic of Kazakhstan (further - state loans) attracted:

Government of the Republic of Kazakhstan;

National Bank of the Republic of Kazakhstan (further - National Bank);

local executive bodies of areas, cities of republican value, the capital of the Republic of Kazakhstan (further - local executive bodies);

2) the loans of the Republic of Kazakhstan guaranteed by the state (further - the loans guaranteed by the state);

3) the state guarantees of the Republic of Kazakhstan (further - the state guarantees);

4) the state guarantees of the Republic of Kazakhstan on export support;

5) loans under the guarantee of the state;

6) guarantees of the state.

6. Assignment of registration numbers to the state and guaranteed by the state loans, the state guarantees, the state guarantees on support of export and guarantees of the state, except for the loans attracted in the form of issue of securities is performed according to the structure of registration number approved by the central authorized body on budget implementation.

2. Registration and accounting of government loans

7. Registration and accounting of the loans attracted with the Government of the Republic of Kazakhstan in shape:

the conclusions of the loan agreement are performed based on the loan agreement;

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