It is registered
Ministry of Justice
Republic of Tajikistan
On April 22, 2014 No. 740
of April 22, 2014 No. 69
About statistical form of the reporting No. 1 - AM "External Financial Transactions of Subjects of Foreign Economic Activity" and Instructions No. 205 "To filling of statistical form of the reporting No. 1-AM "External financial transactions of subjects of foreign economic activity"
According to articles 85 and 86 of the Law of the Republic of Tajikistan "About National Bank of Tajikistan", Board of National Bank of Tajikistan
Postanov to Approve statistical form of the reporting No. 1 - AM "External Financial Transactions of Subjects of Foreign Economic Activity" and the Instruction No. 205 "(Are applied) to filling of statistical form of the reporting No. 1-AM "External financial transactions of subjects of foreign economic activity".
2. In accordance with the established procedure to provide this resolution to the Ministry of Justice of the Republic of Tajikistan for state registration and to enact after state registration and official publication.
3. Authorize the head of department of statistics and paying balance (Niyozov M. A.) in case of state registration of this resolution in the Ministry of Justice of the Republic of Tajikistan if necessary to make to the text of appendix of this resolution changes and amendments of editorial nature which are not changing it content.
4. Consider invalid Resolutions of Board of National Bank of Tajikistan of February 10, 2010 No. 30 "About statistical form of the reporting "1 - AM "External Financial Transactions of Economic Units" and of December 26, 2013, No. 313 "About statistical form of the reporting No. 1 - AM "External Financial Transactions of Subjects of Foreign Economic Activity" and the Instruction No. 203 "To filling of statistical form of the reporting No. 1-AM "External financial transactions of subjects of foreign economic activity".
5. To assign execution of Item 2 of this resolution to Management of statistics and paying balance (Niyozov M. A.), Legal management (Davlatov Sh. F.) and Press service (Kurbonov A.)
6. To impose control of execution of this Resolution on the vice-chairman of National Bank of Tajikistan M. Holikzod.
Chairman of the board
Approved by the Resolution of National Bank of Tajikistan of April 22, 2014 No. 69
The instruction No. 205 for filling of form of the reporting No. 1-AM "External financial transactions of subjects of foreign economic activity" (further the Instruction) is developed according to articles 85 and 86 of the Law of the Republic of Tajikistan "About National Bank of Tajikistan" and determines procedure for reporting preparation about external subjects of foreign economic activity of financial transactions, the actual and forecast data about remaining balance and transactions with financial assets and obligations between residents of the Republic of Tajikistan and nonresidents, for the purpose of creation of the paying balance, the international investment line item and external debt of the Republic of Tajikistan.
1. In this Instruction the following basic concepts are used: - accounts of external economic activity - represent summary expression of the economic relations between residents and nonresidents of the country.
- the international investment line item (IILI) - the report reflecting on certain timepoint the cost of financial assets of the residents of the country representing requirements to nonresidents or the ingot gold stored in quality of reserve assets and obligations of residents of the country concerning nonresidents.
- the paying balance is the statistic report reflecting in total type economic transactions between residents and nonresidents for certain period of time.
- accounts of other changes in financial assets and obligations - the report reflecting the other flows caused by others than transactions between residents and nonresidents, economic events (for example, the changes caused by revaluation, course fluctuations, etc.). - residents:
a) the legal entities and the organizations who are not the legal entities created according to the legislation of the Republic of Tajikistan with the location in the Republic of Tajikistan;
b) branches and representations of the legal entities and the organizations who are not legal entities of foreign states, with the location in the Republic of Tajikistan and conducting business activity in the Republic of Tajikistan;
c) the diplomatic and other official representations, consular establishments of the Republic of Tajikistan which are outside the Republic of Tajikistan;
d) the physical persons, citizens of the Republic of Tajikistan living in the Republic of Tajikistan; the citizens of the Republic of Tajikistan living abroad less than 12 months; the citizens of the Republic of Tajikistan working in the organizations specified in Item c) of this Item;
e) the physical persons, citizens of the Republic of Tajikistan who went abroad for study or treatment irrespective of stay term;
e) the physical persons, citizens of foreign states living in the Republic of Tajikistan within 12 months or more except citizens of the foreign states which are in the Republic of Tajikistan for the purpose of training, treatment, and work in diplomatic and consular establishments of foreign states in the Republic of Tajikistan;
ё) The Republic of Tajikistan, its administrative and territorial units participating in the relations regulated by the foreign exchange legislation of the Republic of Tajikistan - nonresidents:
a) the legal entities and the organizations who are not legal entities, created according to the legislation of foreign states with the location outside the Republic of Tajikistan;
b) branches and representations of the legal entities and the organizations who are not legal entities, the Republic of Tajikistan, with the location outside the Republic of Tajikistan and conducting business activity outside the Republic of Tajikistan;
c) the diplomatic and other official representations, consular establishments of foreign states which are in the Republic of Tajikistan and beyond its limits;
d) the physical persons, citizens of foreign states living outside the Republic of Tajikistan;
the citizens of foreign states living in the Republic of Tajikistan for the term of less than 12 months;
the citizens of foreign states who are in the Republic of Tajikistan for the purpose of training, treatment, and work in diplomatic and consular establishments of foreign states in the Republic of Tajikistan irrespective of stay term;
e) the physical persons, citizens of the Republic of Tajikistan living outside the Republic of Tajikistan within 12 months and more except the citizens of the Republic of Tajikistan who are outside the Republic of Tajikistan for the purpose of training, treatment, and work in diplomatic and consular establishments of the Republic of Tajikistan in foreign states;
e) international organizations, their branches and representations;
ё) the foreign states, their administrative and territorial units participating in the relations regulated by the foreign exchange legislation of the Republic of Tajikistan.
- investment - capital investments for the purpose of acquisition of profit.
- the financial asset is any requirement to which there corresponds the obligation. Financial assets consist of requirements and the "ingot gold" component as a part of monetary gold.
- classification of financial assets and obligations - is applied to remaining balance of financial assets and obligations, the related transactions, and also the other changes connected with financial assets and obligations. Main types of classification of financial assets and obligations are classifications by types of financial instruments, functional categories and on repayment periods.
- types of financial instruments - in the external economic accounts are used three broad categories of financial assets and obligations:
1) instruments of equity participation and shares/share of investment funds;
2) debt instruments;
3) other financial assets and obligations.
- instruments of equity participation are the financial instruments granting the participation right in the capital of economic unit and which can be provided by shares, shares, certificates of equity, depositary receipts or similar documents.
- debt instruments are the tools requiring principal payment and/or percent at a given time in the future. Functional categories make the main classification used concerning all financial transactions, remaining balance and the income in statistics of foreign economic activity.
Five functional categories of investments are distinguished:
- direct investments;
- portfolio investments;
- derivative financial instruments (except reserves) and share options for employees;
- other investments;
- reserve assets.
- direct investments are category of cross-border investments in case of which the resident of one country exercises control or has considerable extent of influence on enterprise management, the being resident of other country. The direct relations of direct investment arise in that case when the direct investor directly owns 10 or more percent in share capital of the company of direct investment.
- portfolio investments - are determined as transactions between residents and nonresidents and the remaining balance on them connected with the debt securities or securities providing equity participation except those which join in direct investments or reserve assets. Portfolio foreign investments are investments cash both appliances in debt securities and shares which provide to the investor less than 10% of percent of participation in share capital of the company.
- financial directives (derivative financial instruments) are financial assets and obligations which provide transfer of risks. The derivative financial contract represents the financial instrument which becomes attached to other certain financial instrument, indicator or exchange goods and by means of which in the financial markets trade in certain financial risks irrespective of assets can be performed. There are two broad categories of derivative financial instruments - options and contracts of forward type.
Classification of financial derivatives is performed also on categories of underlying assets: currency, on interest rates, on instruments of equity participation, on goods, credit and other derivatives.
- other investments are residual category which includes remaining balance and transactions between residents and nonresidents in addition to those which belong to direct investments, portfolio investments, derivative financial instruments and reserve assets.
- renewal (refinancing) of debt - represents the two-way deal concluded between the borrower and the creditor about official payment deferral on debt servicing and establishment new and usually longer, repayment periods, replacement of the existing debt instrument or tools including overdue debt, on the new debt instrument or tools. Renewal (refinancing) of debt also assumes change of conditions with preserving the same like the tool, the same main amount of debt and the same creditor, as in case of old debt.
- reorganization (restructuring) is long - is determined as the arrangement on change of the established debt terms of service which participants are both the creditor, and the borrower (and sometimes the third parties). One of participants of process of reorganization of debt quite often is the government acting as the borrower, the creditor or the guarantor, however reorganization of debt can be also carried out with participation of private sector, for example, in case of exchange of debt obligations. Reorganization of debt usually assumes simplification of initially established conditions on the debt obligation concluded by the borrower. It can be connected with emergence of problems with liquidity, that is with absence at the funds borrower, necessary for implementation of the coming payment on debt servicing, or problems with stability of its provision as a result of which he will be hardly able to settle the debt obligations in the medium term.
- forgiveness of debt - partial or complete voluntary cancellation of debt obligation by the creditor according to the agreement signed between the creditor and the borrower.
- the assignment is long - the tripartite agreement between the creditor, the former borrower and the new borrower according to whom the new borrower assumes outstanding obligations of the former borrower to the creditor and bears responsibility for debt repayment.
- percent - the investment revenue which is subject to obtaining by creditors by certain types of the financial assets provided by deposits, debt securities, loans and loans and other accounts receivable for provision of financial assets in the order of other institutional unit. The amount of the charged percent can be determined as in the form of the rate expressed percentage of outstanding amount of debt and in the form of predefined or variable sum of money. Percent are reflected on accrual basis that is as continuously charged eventually.
- dividends - the distributed income listed to owners of shares of the capital. They represent the profit paid by economic units to the shareholders or owners.
- capitalization (reinvestment) of the income is retained earnings of economic unit which show net incomes from production and transaction with primary and secondary income before reference of the reinvested income. Reference of retained earnings into the account of their owners. The reinvested income represents profit which is not distributed in the form of dividends. Reinvestment of the income is conditionally added financial transaction. In revenues yielded about remaining balance reinvestment is not shown separately, and joins in aggregate value of the main duty / capital.
- the loan (loan) is financial assets which are created by direct provision of means to the borrower by the creditor on the terms of urgency, the paid nature and recoverability.
- economic unit (corporation) - the isolated legal entity or public organization whose existence is recognized the law and society which have the property rights, occupations economic activity, adoptions of economic decisions, adoptions of obligations and the conclusion of contracts.
- the non-financial organizations - the production and non-productive enterprises, the organizations which purpose of activities is not profit earning (non-governmental organizations, charity foundations, etc. the non-financial organizations).
- non-bank credit institutions - the credit institutions having the right to perform separate transactions. The list of banking activities for non-bank credit institutions is established by National Bank of Tajikistan.
- accounts payable - the debt formed as a result of payment deferral for commodity import and services. - accounts receivable - the debt formed as a result of payment deferral for commodity export and services.
- the option - the contract within which the option buyer acquires at the seller the right to purchase or sale of the specified underlying asset on agreed price of execution for the established date or before such date. The buyer pays award to the issuer of the option which represents the price of acquisition of the tool.
- contracts of forward type is unconditional contract upon which two parties agree to make exchange of underlying assets (real or financial) in the stipulated quantity at the approved agreed price (strike price) of the established date. Contracts of forward type include futures and swaps. Transaction with the derivative tool is estimated as the difference increased by quantity between the market price of underlying asset and strike price established in the contract.
- futures are contracts of forward type which address at the organized exchanges.
- the swap is contract of forward type which provides exchange of the parties of cash flows on the basis of posted prices on predefined conditions on underlying assets. At the time of calculation the difference in the cost of the underlying assets participating in swap measured at the market price belongs to transaction on financial derivatives, and the exchanged costs are reflected on the corresponding real or financial assets.
- Repo - the agreement (financial transaction) on repurchasing of securities within which security sale for cash money with the obligation to redeem these or similar securities on fixed price or for the stipulated future date is made.
- current financial assets / obligations - are determined as paid on demand or with for up to repayment one year or less.
- non-current financial assets / obligations - are determined as with for up to repayment over one year or without fixed maturity.
- annuity - equal payments which are made in equal periods during the dated temporary period.
- grace period - the period between signature date of the agreement and the first payment provided by the schedule date in repayment of principal debt on loan;
- securities are debt instruments and instruments of equity participation which have characteristic feature of negotiability. Securities are specially intended for trade in the organized stock or curb markets.
- debt securities - represent the addressing tools serving as the evidence of debt. They cover bills of exchange, bonds, notes addressing deposit certificates, commercial papers and others.
- trade credits and advance payments - the acquisition and provision of goods and services on credit providing payment of their cost and percent in the short term and also advance payments for subsequent deliveries of goods and services.
- grant - the means donated by the donator (fund, corporation, government institution, or the individual) to both commercial, and non-profit organization or the individual for accomplishment of specific work. Unlike loan the grant does not need to be returned.
- overdue debt - is determined as the amounts which are still not paid though the stipulated term of their payment already passed. - the creditor - the participant of credit relations who provides in the loan money or goods and services for certain term and under certain conditions and has the right on this basis to demand from debtor of return of the loan or execution of other obligations. The state, bank, the company or physical person can be the creditor.
- the debtor (borrower) - the legal entity or physical person having debit (cash or property) debt in relation to the creditor.
- reinvested direct investment incomes - share of the direct investor (pro rata to the equity interest belonging to him) in the income foreign affiliated and associates which are not distributed in the form of dividends and as a rule are aimed at the development of the company. The retained earnings of the companies are also considered the reinvested income.
- remaining balance - the level of assets or liabilities on certain timepoint. Data on remaining balance bring as a rule for the beginning and the end of the accounting period. As link between remaining balance two various periods are supported by the transactions and other changes taking place during this period as transactions or other changes are the reason of change of remaining balance (revaluation, course fluctuations and others).
- transaction is interaction of two institutional units which is performed under the mutual agreement or owing to operation of the law and is followed by exchange of economic values or transfer. In the transactions considered in accounts of foreign economic activity, one institutional unit is resident of the Republic of Tajikistan, another is its not resident.
- market price - the price at which it is performed or can be performed exchange of financial assets. In case of transactions, market price is determined as amount of money which the buyer acting voluntarily pays for acquisition something at the seller acting voluntarily. Remaining balance of financial assets and obligations shall be reflected as though they were acquired during market transactions on reporting date of balance.
- revaluation of cost is the revaluation of cost on financial asset or the obligation resulting from the change in price for them and/or change of the currency rate. In practice revaluation size usually is calculated for the period between two timepoints as of which cost assessment of the corresponding assets and liabilities is given.
- accounting currency - currency in which accounts of foreign economic activity are operated. Currency of accounting of accounts of foreign economic activity of the Republic of Tajikistan (paying balance of RT, the international investment line item and external debt of RT) is the US dollar.
- original currency - currency in which the cost of transactions and remaining balance, contractual between two parties is expressed.
- payment currency - currency which was used in calculations under this agreement. The payment currency can differ from original currency. In such cases, the cost of transaction shall be converted into original currency by the actual currency rate applicable concerning this transaction.
- the rent - rent is called the income to obtaining for provision of natural resources in the order to other institutional unit. Examples of rent include amount dues for use of the earth, production of mineral resources and other subsoil, and also for the right of fishing, use of the wood and pastures.
- subsidies - (from lat.subsidium - the help, support) - the payments to consumers provided at the expense of the government or local budget, and also special funds to legal entities and physical persons, regional authorities. Subsidy - the help to the consumer of products, that is to the subject which does not have enough means for self-financing. It is necessary to differentiate two types of subsidies:
a) subsidy - the interbudget transfer provided for the purpose of joint financing of payment commitments of the subordinate budget;
b) subsidy - the money provided from budgets and off-budget funds to legal entities (not being budgetary institutions) and to physical persons. Main properties of subsidy:
- voluntary, irretrievable conveyance of means (on subvention return of means is possible if means left on other purpose); - special-purpose character;
- joint financing (on the terms of participation financing). Direct subsidies are used for financing of basic scientific research and developmental works (grants), implementations in production of the new equipment and retraining of personnel. On the one hand, subsidies can encourage development of perspective industries, with to drugoypodderzhivat unprofitable, but strategically important companies (with all consequences of intervention of the state in market economy). Agricultural production is subsidized through compensation payments. Indirect subsidizing is performed by means tax and monetary policy. The state applies the preferential taxation of profit of corporations, practices return of the direct taxes and customs duties, the state guaranteeing and deposits insurance, export loans, grants to private associations the loans on favorable terms. Set of subsidies to budgets of municipalities forms fund of joint financing of city budget.
- taxes - tax the obligatory payment established by the Tax Code RT in the budget made in certain size, having binding irretrievable and non-paid character is recognized. Taxes are estimated in terms of money and paid in national currency if other is not established by the Tax Code RT, however in the form of the reporting No. 1-AM the amount of the paid taxes are specified in servicing currency payment date.
2. The form of the reporting No. 1-AM includes information on the external economic transactions with financial assets and obligations, united in groups according to classification of financial assets and obligations and types of financial instruments. The report reflects:
a) information on the signed contracts/agreements;
b) information on condition of balance sheet accounts for the beginning and by the end of the reporting period;
c) information on each transaction separately for the accounting period;
d) information on other changes for the accounting period.
3. The report on form No. 1-AM is created in information portal "Single window" in real time of "on-line" in case of consecutive input of reporting data in the corresponding interface windows of the portal, and also by means of function of one-time import of the array of reporting data.
4. Before input of statistical data it is necessary to send on Email: firstname.lastname@example.org information provided in the following drawing:
5. The array of reporting data to form No. 1-AM shall be previously created in the electronic file of the Excel format taking into account requirements of this instruction.
6. The provided reporting data through information portal "Single window" shall be signed by the electronic and digital signature (EDS) the head of the organization or person, it the representative. The procedure for application of the electronic and digital signature is described in Appendix No. 12.
7. In information portal "The single window", in the Help submenu, is electronic documentation "User's guide" with the disaggregated description and graphical representations of functional Sections (the interface windows) of the report of form No. 1-AM for implementation of work in the on-line mode.
8. The structure of the file of the Excel format is specified in Appendix No. 13. The file can be completed with auxiliary software or "manually" the operator on the party of the contractor of the report.
9. For implementation of import of data, it is necessary to adhere strictly to the instruction for filling of report form No. 1-AM in the Excel format. Correct filling of the report in the specified format will allow to perform provision of reporting data in NBT through information portal "Single window".
10. The Edinoye Okno portal gives opportunity to perform auxiliary control verifications of reporting data for the accounting period. Control checking tables on transactions of servicing allow to analyze the provided information, to reveal mistakes at the time of input of the relevant data. The system checks coherence of the entered data, issues information on mistakes, gives opportunity of their editing. It is possible to edit information any number of times, but only until implementation of the electronic and digital signature (EDS). After implementation of the EDS, editing reporting data is possible only with the permission of authorized persons of National Bank of Tajikistan.
11. If provision of data in form of account No. 1-AM of the Excel format is performed by office e-mail, that availability of the made changes in structure of the file (change of arrangement of Sections, fields, concealment of columns, etc.) is regulated as incorrect provision of reporting data.
12. The report on form No. 1-AM shall be provided quarterly through the Edinoye Okno portal of National Bank of Tajikistan, no later than the 20th following the accounting period. Techniques of provision of data provide transparency of input, the analysis, editing and conclusion of reporting data in case of the authorized access to information portal.
13. In case of modification of determinations and methods of creation of indicators of the report of form No. 1-AM, the additional information and documentation with explanations will be provided to the party of the contractor of the report.
14. In case, not provision or untimely provision of the reporting, and also provision of doubtful reporting data, according to the Code of Administrative Offences of the Republic of Tajikistan Article 537 in case of control for the state statistics, local and managerial structures, assignment of penalties is established. In relation to banks and the non-bank financial organizations, penalties for not provision or untimely provision of the reporting, and also for provision of doubtful reporting data, according to procedure for application of urgent remedial measures and corrective actions by National Bank of Tajikistan to credit institutions approved by the Resolution of Board of National Bank of Tajikistan according to requirements of article 48 of the Law of the Republic of Tajikistan "About National Bank of Tajikistan" are applied.
15. Data on form of the reporting No. 1-AM are provided by all economic units irrespective of patterns of ownership, participating in foreign economic activity. In case of the termination of activities for the external economic transactions, economic units report about it to National Bank of Tajikistan in writing.
16. The National Bank of Tajikistan guarantees ensuring confidentiality of the obtained data. The obtained data will not be used for check of activities or financial condition of economic units and will be reflected only in summary form in case of creation of "The paying balance and the international investment line item of the Republic of Tajikistan".
17. The report No. 1-AM created in Excel format consists of the following Sections:
- the title form - data on external financial transactions of economic units.
- sheet 01_01. Table 1.1. Data on the contract/agreement of the borrower/creditor.
- sheet 01_02. Table 1.2. Data on the performed operations for the accounting period (servicing of contracts/agreements).
- data on remaining balance of contracts/agreements of the attracted/allowed loans.
- sheet 02. Table 2.1. Data on remaining balance for the beginning and the end of the accounting period of the attracted/allowed loans.
- data on the payment schedule on the provided/attracted loans - sheet 03. Table 3.1. Data on forecast payments according to the schedule (on external creditors / to external zadolzhnik).
- data on remaining balance of direct and portfolio foreign investments - sheet 04. Table 4.1. Data on remaining balance for the beginning and the end of the accounting period (on direct and portfolio investments to the country / abroad).
- data on remaining balance of the attracted/granted external trade credits and advance payments.
- sheet 05. Table 5.1. Data on remaining balance for the beginning and the end of the accounting period on the attracted/granted external trade credits and advance payments (obligation/requirement).
- data on remaining balance of financial derivatives - sheet 06. Table 6.1. Data on the cost of the financial derivative for the beginning and the end of the accounting period (obligation/requirement).
- data on remaining balance of means on accounts in foreign banks - sheet 07. Table 7.1. Data on cash flow on accounts of foreign banks for the beginning and the end of the accounting period (revenues to accounts/write-off from the account).
18. On the title form of form of account No. 1-AM in the Excel format it is necessary to specify reporting date in the "day, month, year" format, code and identification taxpayer number of economic unit (INN of economic unit).
19. In case, provisions in NBT of form of the reporting No. 1-AM in the Excel format by e-mail, it is necessary to specify information on surname, name, middle name, phone number of the contractor of the report on the title form.
20. In table 1.1. (The sheet 01_01) the corresponding codes of the signed contracts are specified, signature date of the contract is specified, the new code of the contract in case of changes in initial terms of the contract (the event of restructuring/reorganization, renewal/refinancing, reinvestment corresponding to earlier signed contract / agreement) is specified. For the coding of information it is necessary to use the qualifiers of codes specified in reference books of Appendices No. No. 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, 11 to this instruction.
21. Data on the signed contracts (The sheet 01_01) in table 1.1. shall reflect information corresponding to the accounting period.
22. All performed operations on servicing of all contract types for the accounting period need to be specified in table 1.2. (The sheet 01_02), using information of the reference book of Appendix No. 10 to this instruction.
23. Information on each transaction shall be specified in original currency of assets/obligations of the investor (creditor)/borrower (debtor) in accordance with the terms of the relevant contract and the given reference book in Appendix No. 9.
24. If in one day the economic unit carried out a little identical on transaction type on servicing of the same contract, data on these transactions shall be summarized and specified as one transaction with total total sum for one day.
25. If in the reporting file of the Excel format several same transactions with identical or various amounts will be specified, import only of one transaction specified the first in records table 1.2 will be performed (the Sheet 01_02). The similar situation in the provided reporting information cannot be allowed since it will distort accuracy of the data.
27. In case of conditions of restructuring/reorganization, renewal/refinancing, reinvestment of the current contract / agreement, it is necessary to specify start date of these events and to provide the scanned copy of the contract/contract with the corresponding new conditions in NBT.
28. Sheet 01_01. Data on external financial transactions of economic units.
- table 1.1. Data on the contract/agreement of the borrower/creditor - information is created on the following structure:
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