# Verification record — `kz/kgd/declaration-of-assets-and-liabilities-schedule-250-02` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. It documents the provenance of the published fields and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-20` This is a `GovSchema Standard Research` cycle (**GOV-4064**), deepening Kazakhstan's Taxes vertical by authoring the third of the six disclosed companion schedules to Form 250.00 (`kz/kgd/declaration-of-assets-and-liabilities`, GOV-4043). ## Why this candidate The GOV-4050 cycle sized all six schedules by field count from the schedule page images themselves: 250.01 and 250.05 tied as the smallest two (~13 leaf columns, 2 sections each); 250.02 and 250.04 the largest (~17-18 columns, 3 sections each); 250.03 and 250.06 in between (~14 columns, 2 sections each). With 250.01 and 250.05 already authored (GOV-4050, GOV-4057), this cycle re-scanned CATALOG.md's own Known Gaps entry for Form 250.00 fresh and picked 250.02 as the next natural candidate in the numbered sequence — the last of the two "largest" schedules remaining unauthored (alongside 250.04). ## Sources examined ### Primary source - **Authority:** Министерство финансов Республики Казахстан (Ministry of Finance of the Republic of Kazakhstan), via the Комитет государственных доходов (State Revenue Committee, KGD) — official site confirmed at `https://kgd.gov.kz`. - **Document — the same Order of the Minister of Finance of the Republic of Kazakhstan No. 695, 12 November 2025** that also governs Forms 220.00, 250.00, 250.01, and 250.05. - **URL:** `https://adilet.zan.kz/rus/docs/V2500037390` - **Form 250.02 itself** is embedded as a single scanned page image, `/files/1576/49/198.jpg` (fetched via `curl -k`, HTTP 200, 157,837 bytes), read directly at full resolution and via two 3x-zoom crops (one of Раздел В.а)/В.б), one of item 04) to transcribe every column and row count precisely. - **Boundary check:** the page's own barcode (`2625002010000`) encodes "25002" — form 250.02 — consistent with the GOV-4043 cycle's own structure list, which independently identified `198.jpg` as Schedule 250.02 (foreign bank accounts over/under threshold and foreign equity stakes, items 03a/03b/04) when it first catalogued all eight page images of Appendix 10. - **Access note:** the persistent HTTP 504 the GOV-4057 cycle hit against the order's own full HTML document did not recur this cycle — the page loaded normally via `curl -k` (the usual TLS-certificate-chain quirk documented on every KZ cycle, not a real access gate) — but this cycle did not need to re-read the explanatory chapter regardless, since every field on this page prints its own inline footnote citations (see "Extraction method" below), the same self-contained pattern the GOV-4057 cycle found on Form 250.05's own page. ### Extraction method Every field on Form 250.02 was transcribed directly from the page image and two zoomed crops, in column order: - **Item 03, Раздел В.а)** ("Сведения о деньгах физического лица на банковских счетах и (или) иных финансовых организациях, находящихся за пределами Республики Казахстан, в сумме, совокупно превышающих по всем банковским вкладам 1000-кратный размер месячного расчетного показателя"): three blank entry rows (confirmed by direct visual count in the zoomed crop) above a worked example — columns A (row number), B (institution identification number — worked example "111122223333"), C (institution name — worked example "ROYAL BANK CANADA"), D (country code, per the footnote's own two-letter classifier — worked example "CA"), E (currency code, per the footnote's own three-letter classifier — worked example "USD"), and F (amount, printed as млрд/млн/тыс digit-box groups — worked example "10 000"). - **Item 03, Раздел В.б)** ("Сведения о деньгах физического лица, принимающего антикоррупционное ограничение по открытию и владению счетами (вкладами) ... вне зависимости от суммы банковского вклада"): the identical five columns and three blank entry rows as Раздел В.а) — confirmed by direct visual count — worked example ("444455556666", "ROYAL BANK CANADA", "CA", "USD", "20 000"). This section reports the same class of foreign account regardless of amount, for declarants subject to Kazakhstan's anti-corruption restriction on foreign accounts (Law of the Republic of Kazakhstan "On Combating Corruption"). - **Item 04** ("Сведения о доле участия в уставном капитале юридического лица (за исключением акционерных обществ), созданного за пределами Республики Казахстан"): **two** blank entry rows (confirmed by direct visual count in the zoomed crop — one fewer row than the two bank-account sections on the same page) above a worked example — columns A (row number), B (legal-entity identification number — worked example "111122223333"), C (legal-entity name — worked example "«Bank of Monreal», CANADA"), D (country code, same two-letter classifier — worked example "CA"), and E (share of participation, printed as a two-group comma-separated digit-box layout — worked example "35,000%"). ### A genuine, disclosed form-design quirk (not silently resolved) Item 04's own column C header prints **"Наименование банковского учреждения"** (bank institution name) verbatim — byte-for-byte the same label used for the bank-name column in both Раздел В.а) and Раздел В.б) directly above it — even though item 04's own section heading concerns equity stakes in a foreign **legal entity** generally ("за исключением акционерных обществ", i.e. any non-joint-stock-company legal entity, not specifically a bank), and column B in the same section is correctly labelled "Идентификационный номер **юридического лица**" (legal entity, not institution). The worked example itself happens to name a bank («Bank of Monreal»), which is consistent with either reading and does not resolve whether the column C label is an unintentional copy-paste artifact from the two sections above it or a deliberate (if oddly narrow, and inconsistent with its own column B and section heading) restriction to banking-sector entities. This registry has no access to the order's own underlying intent beyond the rendered page image, so this is disclosed as an open ambiguity — modelled as `equityStakeEntryNLegalEntityName`, matching the parent Form 250.00 schema's own generally-worded `hasForeignEquityStake` gating field, rather than silently renamed to either "bank" or "legal entity" without disclosure. ### Multi-box fields modelled as single number fields - The amount column (F) in both bank-account sections is printed as млрд/млн/тыс place-value digit-box groups, modelled as a single `number` field with `minimum: 0`, per this registry's established convention (already applied across the KZ 220.0X and 250.0X schedule series). - The share-percentage column (E) in the equity-stake section is printed as a two-group comma-separated digit-box layout; the worked example ("35,000%") confirms up to three decimal places. Modelled as a single `number` field with `minimum: 0, maximum: 100`. ## Disclosed judgment calls - **Row count differs by section on the same page**: three rows for both bank-account sections (Раздел В.а/В.б), two rows for the equity-stake section (item 04) — confirmed by direct visual count of each section's own blank rows, not assumed uniform across the page. - **Institution/legal-entity identification number (column B in every section) modelled as a free string with no pattern.** Unlike the IIN fields, the page does not print a footnote stating this identifier's format, and the worked examples ("111122223333") are illustrative account/ registration numbers of a type this registry has no independent format citation for. - **`currentSheetNumber`** modelled identically to Schedules 250.01 and 250.05 — the same recurring top-right header box, optional integer, no stated upper bound. ## Scope and disclosed boundaries This schema is deliberately scoped to **Form 250.02, Schedule 2 to Form 250.00, only.** Explicitly out of scope, and disclosed rather than silently omitted: - **The other three schedules** (Forms 250.03, 250.04, and 250.06 — housing-construction participation/investment gold, securities/digital assets/brokerage accounts, and receivables-payables/trust property, respectively), each disclosed by the parent Form 250.00 schema's own VERIFICATION.md as separate, open backlog candidates for a future cycle. - **The parent declaration's own gating checkboxes** (`hasForeignBankAccountsOverThreshold`, `hasForeignBankAccountsAntiCorruptionRestricted`, `hasForeignEquityStake`) that determine whether this schedule is filed at all — already modelled on `kz/kgd/declaration-of-assets-and-liabilities` itself, not duplicated here. ## Conformance fixtures 10 fixtures are committed under `conformance/kz/kgd/declaration-of-assets-and-liabilities-schedule-250-02/1.0.0/`: 2 valid submissions (0 errors each — one minimal filing with only the required `iin` field and one fuller filing populating all three rows of both bank-account sections and both rows of the equity-stake section) and 8 mutation fixtures (each expected to fail validation with exactly 1 error): a missing required `iin`, an invalid `iin` pattern, an invalid `representedPersonIin` pattern, an invalid `currentSheetNumber` below its stated minimum, an invalid `bankAccountOverThresholdEntry1CountryCode` pattern, an invalid `bankAccountAntiCorruptionEntry1CurrencyCode` pattern, an `equityStakeEntry1SharePercentage` above its stated maximum, and one unknown-field rejection. ## Independence and reproducibility No submission was made and no live `kgd.gov.kz`/`cabinet.salyk.kz` account was created or required to author this schema. Both `tools/validate.mjs` and `tools/validate-ajv.mjs` were run against every fixture listed above and pass. GovSchema is an independent, non-profit standards body; it is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.