{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/individual-income-tax-declaration-schedule-220-06",
  "version": "1.0.0",
  "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.06 (Controlled Foreign Company Taxation)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Форма 220.06 — Налогообложение финансовой прибыли контролируемой иностранной компании\" (Form 220.06, controlled-foreign-company (CFC) taxation), Appendix 6 to the Individual Income Tax Declaration (Form 220.00, kz/kgd/individual-income-tax-declaration, GOV-3477). Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 220.00 whenever the taxpayer must report the financial profit of a controlled foreign company (КИК) or its permanent establishment (ПУ КИК), the profit tax on that profit eligible for credit, and the individual income tax withheld or paid on income sourced in the Republic of Kazakhstan. Approved within Appendix 9 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025 — the same combined appendix that houses the main Form 220.00 declaration and all ten of its companion schedules (220.01 through 220.10) — published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». This v1.0.0 models Form 220.06 in full across its six printed pages: the taxpayer-identification header and 18 individual CFC/PE entry rows, each capturing the entity's name, country and registration identifiers, the taxpayer's participation/control coefficient, the currency and amount of pre-tax financial profit, prior-period losses, a ten-part statutory reduction breakdown, the profit after reductions and losses, the taxable profit in both foreign and national currency, and the foreign profit tax accrued, paid, and creditable against Kazakhstan tax. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.",
  "status": "draft",
  "jurisdiction": {
    "country": "KZ",
    "level": "national"
  },
  "authority": {
    "name": "Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)",
    "abbreviation": "KGD",
    "url": "https://kgd.gov.kz"
  },
  "process": {
    "type": "filing",
    "language": "ru"
  },
  "source": {
    "url": "https://adilet.zan.kz/rus/docs/V2500037390",
    "retrievedAt": "2026-07-17",
    "documentRef": "Приложение 9 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.06"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-17",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-17",
    "notes": "GovSchema Standard Research cycle GOV-3568, deepening Kazakhstan's Taxes vertical by authoring the sixth of the ten disclosed companion schedules to Form 220.00 (Form 220.06, controlled-foreign-company taxation) at the exact boundary the GOV-3558 cycle's own Form 220.05 boundary check had already located (images 182-187 of the same specimen, per the parent Form 220.00 schema's own disclosed page-count estimate). Independently re-fetched this cycle: https://adilet.zan.kz/rus/docs/V2500037390 (HTTP 200 via curl -k). The image-serving endpoint (adilet.zan.kz/rus/docs/V2500037390/files/1576/49/*.jpg) returned HTTP 404 with the site's own 'Ведутся технические работы' (technical maintenance in progress) placeholder page for images 182.jpg and 183.jpg specifically, across many repeated fresh attempts spanning several hours this cycle (with plain curl -k, a browser User-Agent, and repeated retries) — the same class of transient outage the GOV-3558 cycle already documented, but this cycle found it did NOT clear for these two specific files even though images 184.jpg-194.jpg were successfully fetched fresh earlier the same day (cached at /tmp/kz220/, sizes 85-173 KB with valid JPEG headers, versus the 19530-byte HTML placeholder returned for every 182/183 attempt). This is disclosed as a real, unresolved gap rather than treated as evidence the files moved: the HTML page's own <img> src list confirms /files/1576/49/182.jpg and 183.jpg are the correct, expected URLs, contiguous with every neighboring image. Pages 3-6 (images 184.jpg-187.jpg) were read visually at native and zoomed resolution (sharp npm package, cropped per section, reused from /tmp/kz22004/node_modules) and confirm: form header 'форма 220.06 стр.03' through 'стр.06', section title 'НАЛОГООБЛОЖЕНИЕ ФИНАНСОВОЙ ПРИБЫЛИ КОНТРОЛИРУЕМОЙ ИНОСТРАННОЙ КОМПАНИИ (Приложение 6 к Декларации)', and columns I-1/I-2/I-3/I-4 (page 3), I-5/I-6/I-7/I-8 (page 4), I-9/I-10/J/K (page 5), and L/M/N/O (page 6) — each page showing column A (row ordinal, not modelled as a field, per this registry's established convention) plus exactly 4 data columns. Row count (18 individual CFC/PE entry rows) confirmed two independent ways on image 184: a direct visual count of column A's row-number boxes in a zoomed crop, and a pixel-luminance row-boundary scan down the same column (a small Node script reading raw pixel data via sharp) detecting 19 evenly-pitched border-line clusters (~22-25px pitch) bounding 18 row intervals, with the scan's noise floor beginning exactly where the page's own footer barcode begins — both methods agree. This cycle additionally fetched the Order's own full HTML text and, after first locating a same-numbered but unrelated 'Глава 8' for Form 100.06 (a different declaration's own loss-accounting schedule, discarded once its 'форма 100.06' heading was noticed), found the correct chapter via an exact '220.06' text search: Глава 8. Пояснение по составлению формы 220.06 (Items 34-36), the Ministry's own line-by-line instructions for this exact schedule, immediately following Form 220.05's own closing chapter (Глава 7) with no further 220.05-related content in between. Item 34 states the schedule's purpose (reporting the CFC/PE's financial profit, profit tax eligible for credit, and IPN withheld/paid on RK-sourced income, per Article 334 exemption conditions). Item 35 describes the two-line taxpayer-information header (IIN, with the same trust-manager substitution rule as every sibling schedule; tax period). Item 36 describes all 15 named columns (A through O) plus the 10-part reduction breakdown (I-1 through I-10) field-by-field, referencing Articles 332, 335, 339, and 346 of the Tax Code by number without reproducing their text — this cycle did not attempt to reconstruct or guess those articles' own substantive rules, only the column definitions the Order's own Rules state directly. Two explicit arithmetic formulas are given and reproduced in the affected fields' own descriptions rather than encoded as GSP-0013 crossFieldValidation (which supports only equals/notEquals/greaterThan-family comparisons, not arithmetic derivations, and is not used by any sibling schedule for this reason): column J = column G − column H − column I, and column K = column J × column E. Two explicit cross-form carry-overs are also given and disclosed in the affected fields' own descriptions: column L's total carries to line 220.01.045, and column O's total carries to line 220.01.058 I, of the sibling kz/kgd/individual-income-tax-declaration-schedule-220-01 schema — this document does not itself model those destination lines. Country-code column C and currency-code column F: Item 36(3) and Item 36(6)/Item 55 of the Order's own Rules confirm both reference the same Customs Union classifiers (Appendix 22 'Классификатор стран мира' and Appendix 23 'Классификатор валют' respectively) already used by this schedule's sibling schemas (kz/kgd/individual-income-tax-declaration-schedule-220-04's entryNCountryCode/entryNCurrencyCode, both ^[0-9]{3}$), which independently visually confirmed exactly 3 boxed digits for both columns on their own (successfully fetched) pages. This schedule's own columns C and F fall on the missing images 182/183, so this cycle deliberately did NOT copy the sibling's strict 3-digit pattern onto an unconfirmed field — both are modelled as unconstrained strings, the same conservative choice the parent Form 220.00 schema itself made for its own currencyCode/residenceCountryCode fields (maxLength:10, no digit pattern) rather than assert a box count no cycle actually read for that specific field. Columns B, D, E, G, H, and I likewise fall on the missing pages and are modelled directly from Item 36's own textual field definitions (name, registration number, participation coefficient, pre-tax profit, prior-period losses, total reductions) without a visually-confirmed box layout; column E (participation/control coefficient) is modelled as a 0-100 percentage per the Tax Code's own coefficient framing (Article 335 paragraph 8), though the exact printed box format was not independently confirmed. All money-typed columns (G, H, I, I-1 through I-10, J, K, L, M, N, O) are modelled with minimum:0, per this registry's established convention of treating every 'Сумма'/'величина' column as non-negative regardless of whether the Rules text uses the word 'положительная' for that specific column (e.g. Form 220.04's own total/entry amount fields). No documentRef appendix-number discrepancy was reintroduced: this schedule cites 'Приложение 9', re-confirmed by the GOV-3558 cycle's own re-derivation of the Order's enacting clause and corroborated again this cycle by the same single 'Приложение 9 к приказу ... № 695' header immediately preceding the entire Form 220.00-220.10 image bundle (images 170-194) in the HTML content stream — not the sequentially-incremented 'Приложение 12/13' pattern already flagged as a citation bug in the merged Forms 220.02-220.04 schemas (GOV-3562). No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-17"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "iin",
      "label": "ИИН",
      "type": "string",
      "required": true,
      "description": "The taxpayer's 12-digit Individual Identification Number (ИИН), the same identifier used on the main Form 220.00 declaration this schedule is attached to. If the tax obligation is performed by a trust manager, this line shows the trust manager's own IIN instead.",
      "sourceRef": "Item 35, row 1",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "taxPeriodYear",
      "label": "Налоговый период, за который представляется налоговая отчетность: год",
      "type": "integer",
      "required": true,
      "description": "The calendar year of the tax period for which this schedule is filed.",
      "sourceRef": "Item 35, row 2",
      "validation": {}
    },
    {
      "name": "currentSheetNumber",
      "label": "Укажите номер текущего листа",
      "type": "integer",
      "required": false,
      "description": "The sequential sheet number of this physical page, printed in a boxed header field on every page of this multi-page schedule (images 184-187 each show this box, top right). Not addressed by the Order's own Rules text, which describes only the two taxpayer-information lines (IIN, tax period) — modelled after the same field on the immediately preceding Form 220.04 schedule, the last sibling in this series confirmed to carry it.",
      "sourceRef": "Page header, top right",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "entry1CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 1 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column B",
      "validation": {}
    },
    {
      "name": "entry1CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 1 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column C",
      "validation": {}
    },
    {
      "name": "entry1RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 1 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column D",
      "validation": {}
    },
    {
      "name": "entry1ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 1 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry1CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 1 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column F",
      "validation": {}
    },
    {
      "name": "entry1ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 1, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 1, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 1, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 1, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 1, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 1 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 1 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 1, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 1, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 1, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 1, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 2 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column B",
      "validation": {}
    },
    {
      "name": "entry2CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 2 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column C",
      "validation": {}
    },
    {
      "name": "entry2RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 2 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column D",
      "validation": {}
    },
    {
      "name": "entry2ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 2 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry2CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 2 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column F",
      "validation": {}
    },
    {
      "name": "entry2ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 2, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 2, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 2, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 2, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 2, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 2 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 2 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 2, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 2, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 2, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 2, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 3 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column B",
      "validation": {}
    },
    {
      "name": "entry3CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 3 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column C",
      "validation": {}
    },
    {
      "name": "entry3RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 3 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column D",
      "validation": {}
    },
    {
      "name": "entry3ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 3 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry3CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 3 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column F",
      "validation": {}
    },
    {
      "name": "entry3ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 3, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 3, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 3, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 3, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 3, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 3 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 3 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 3, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 3, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 3, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 3, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 4 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column B",
      "validation": {}
    },
    {
      "name": "entry4CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 4 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column C",
      "validation": {}
    },
    {
      "name": "entry4RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 4 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column D",
      "validation": {}
    },
    {
      "name": "entry4ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 4 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry4CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 4 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column F",
      "validation": {}
    },
    {
      "name": "entry4ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 4, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 4, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 4, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 4, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 4, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 4 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 4 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 4, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 4, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 4, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 4, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 5 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column B",
      "validation": {}
    },
    {
      "name": "entry5CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 5 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column C",
      "validation": {}
    },
    {
      "name": "entry5RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 5 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column D",
      "validation": {}
    },
    {
      "name": "entry5ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 5 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry5CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 5 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column F",
      "validation": {}
    },
    {
      "name": "entry5ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 5, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 5, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 5, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 5, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 5, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 5 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 5 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 5, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 5, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 5, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 5, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 6 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column B",
      "validation": {}
    },
    {
      "name": "entry6CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 6 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column C",
      "validation": {}
    },
    {
      "name": "entry6RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 6 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column D",
      "validation": {}
    },
    {
      "name": "entry6ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 6 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry6CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 6 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column F",
      "validation": {}
    },
    {
      "name": "entry6ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 6, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 6, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 6, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 6, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 6, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 6 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 6 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 6, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 6, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 6, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 6, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 7 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column B",
      "validation": {}
    },
    {
      "name": "entry7CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 7 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column C",
      "validation": {}
    },
    {
      "name": "entry7RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 7 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column D",
      "validation": {}
    },
    {
      "name": "entry7ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 7 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry7CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 7 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column F",
      "validation": {}
    },
    {
      "name": "entry7ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 7, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 7, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 7, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 7, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 7, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 7 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 7 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 7, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 7, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 7, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 7, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 8 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column B",
      "validation": {}
    },
    {
      "name": "entry8CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 8 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column C",
      "validation": {}
    },
    {
      "name": "entry8RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 8 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column D",
      "validation": {}
    },
    {
      "name": "entry8ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 8 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry8CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 8 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column F",
      "validation": {}
    },
    {
      "name": "entry8ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 8, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 8, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 8, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 8, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 8, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 8 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 8 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 8, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 8, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 8, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 8, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 9 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column B",
      "validation": {}
    },
    {
      "name": "entry9CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 9 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column C",
      "validation": {}
    },
    {
      "name": "entry9RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 9 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column D",
      "validation": {}
    },
    {
      "name": "entry9ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 9 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry9CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 9 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column F",
      "validation": {}
    },
    {
      "name": "entry9ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 9, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 9, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 9, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 9, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 9, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 9 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 9 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 9, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 9, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 9, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 9, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 10 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column B",
      "validation": {}
    },
    {
      "name": "entry10CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 10 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column C",
      "validation": {}
    },
    {
      "name": "entry10RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 10 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column D",
      "validation": {}
    },
    {
      "name": "entry10ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 10 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry10CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 10 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column F",
      "validation": {}
    },
    {
      "name": "entry10ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 10, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 10, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 10, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 10, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 10, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 10 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 10 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 10, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 10, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 10, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 10, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 11 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column B",
      "validation": {}
    },
    {
      "name": "entry11CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 11 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column C",
      "validation": {}
    },
    {
      "name": "entry11RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 11 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column D",
      "validation": {}
    },
    {
      "name": "entry11ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 11 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry11CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 11 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column F",
      "validation": {}
    },
    {
      "name": "entry11ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 11, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 11, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 11, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 11, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 11, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 11 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 11 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 11, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 11, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 11, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 11, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 12 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column B",
      "validation": {}
    },
    {
      "name": "entry12CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 12 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column C",
      "validation": {}
    },
    {
      "name": "entry12RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 12 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column D",
      "validation": {}
    },
    {
      "name": "entry12ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 12 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry12CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 12 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column F",
      "validation": {}
    },
    {
      "name": "entry12ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 12, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 12, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 12, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 12, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 12, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 12 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 12 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 12, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 12, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 12, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 12, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 13 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column B",
      "validation": {}
    },
    {
      "name": "entry13CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 13 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column C",
      "validation": {}
    },
    {
      "name": "entry13RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 13 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column D",
      "validation": {}
    },
    {
      "name": "entry13ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 13 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry13CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 13 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column F",
      "validation": {}
    },
    {
      "name": "entry13ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 13, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 13, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 13, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 13, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 13, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 13 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 13 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 13, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 13, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry13CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 13, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 13, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 14 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column B",
      "validation": {}
    },
    {
      "name": "entry14CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 14 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column C",
      "validation": {}
    },
    {
      "name": "entry14RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 14 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column D",
      "validation": {}
    },
    {
      "name": "entry14ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 14 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry14CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 14 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column F",
      "validation": {}
    },
    {
      "name": "entry14ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 14, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 14, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 14, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 14, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 14, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 14 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 14 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 14, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 14, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry14CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 14, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 14, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 15 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column B",
      "validation": {}
    },
    {
      "name": "entry15CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 15 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column C",
      "validation": {}
    },
    {
      "name": "entry15RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 15 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column D",
      "validation": {}
    },
    {
      "name": "entry15ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 15 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry15CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 15 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column F",
      "validation": {}
    },
    {
      "name": "entry15ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 15, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 15, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 15, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 15, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 15, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 15 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 15 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 15, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 15, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry15CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 15, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 15, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 16 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column B",
      "validation": {}
    },
    {
      "name": "entry16CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 16 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column C",
      "validation": {}
    },
    {
      "name": "entry16RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 16 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column D",
      "validation": {}
    },
    {
      "name": "entry16ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 16 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry16CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 16 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column F",
      "validation": {}
    },
    {
      "name": "entry16ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 16, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 16, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 16, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 16, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 16, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 16 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 16 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 16, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 16, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry16CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 16, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 16, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 17 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column B",
      "validation": {}
    },
    {
      "name": "entry17CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 17 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column C",
      "validation": {}
    },
    {
      "name": "entry17RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 17 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column D",
      "validation": {}
    },
    {
      "name": "entry17ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 17 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry17CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 17 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column F",
      "validation": {}
    },
    {
      "name": "entry17ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 17, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 17, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 17, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 17, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 17, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 17 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 17 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 17, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 17, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry17CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 17, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 17, column O",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18CfcName",
      "label": "Наименование КИК или ПУ КИК",
      "type": "string",
      "required": false,
      "description": "The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 18 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column B",
      "validation": {}
    },
    {
      "name": "entry18CountryCode",
      "label": "Код страны",
      "type": "string",
      "required": false,
      "description": "The code of the country in which the CFC or its PE reported in entry row 18 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 \"Классификатор стран мира\" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column C",
      "validation": {}
    },
    {
      "name": "entry18RegistrationNumber",
      "label": "Номер государственной (налоговой) регистрации",
      "type": "string",
      "required": false,
      "description": "The state (or tax) registration number of the CFC or PE reported in entry row 18 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column D",
      "validation": {}
    },
    {
      "name": "entry18ParticipationCoefficient",
      "label": "Коэффициент участия/контроля, %",
      "type": "number",
      "required": false,
      "description": "The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 18 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column E",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "entry18CurrencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": false,
      "description": "The code of the currency of the financial profit reported in column G for entry row 18 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 \"Классификатор валют\" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column F",
      "validation": {}
    },
    {
      "name": "entry18ProfitBeforeTaxAmount",
      "label": "Финансовая прибыль КИК или ПУ КИК до налогообложения",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit before taxation of the CFC or PE reported in entry row 18, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18PriorPeriodLossAmount",
      "label": "Сумма убытков КИК или ПУ КИК за два предшествующих периода",
      "type": "number",
      "required": false,
      "description": "The amount of losses of the CFC or PE reported in entry row 18, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionTotalAmount",
      "label": "Сумма уменьшений финансовой прибыли КИК или ПУ КИК",
      "type": "number",
      "required": false,
      "description": "The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 18, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads \"0\". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.",
      "sourceRef": "Row 18, column I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem1Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem2Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem3Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem4Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem5Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem6Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem7Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem8Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem9Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ReductionItem10Amount",
      "label": "Сумма уменьшения в иностранной валюте в соответствии с пунктом 5 статьи 335 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column I-10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ProfitAfterReductionsAmount",
      "label": "Финансовая прибыль с учетом уменьшений и убытков КИК или ПУ КИК в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The financial profit of the CFC or PE reported in entry row 18, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column J",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18TaxableProfitForeignAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 18 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column K",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18TaxableProfitNationalAmount",
      "label": "Финансовая прибыль, подлежащая налогообложению в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The positive value of the financial profit of the CFC or PE reported in entry row 18 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column L",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ForeignTaxAccruedAmount",
      "label": "Сумма иностранного налога на прибыль по финансовой отчетности в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 18, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column M",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18ForeignTaxPaidAmount",
      "label": "Сумма уплаченного иностранного налога на прибыль в иностранной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 18, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column N",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry18CreditableTaxAmount",
      "label": "Сумма иностранного налога на прибыль, подлежащая отнесению в зачет, в национальной валюте",
      "type": "number",
      "required": false,
      "description": "The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 18, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.",
      "sourceRef": "Row 18, column O",
      "validation": {
        "minimum": 0
      }
    }
  ]
}