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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of March 28, 2019 No. 135

About introduction of amendments to Resolutions of the Cabinet of Ministers of the Azerbaijan Republic "About approval of single budget classification of the Azerbaijan Republic" of October 6, 2004 No. 149, "About approval "Rules of management, accounting and use of the fund of debt collateral received under the state guarantee" of April 10, 2008 No. 84 and "About approval of single budget classification of the Azerbaijan Republic" of October 11, 2018 No. 440

For the purpose of ensuring execution of Item 1.2 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About modification of the Law of the Azerbaijan Republic "About public debt" of November 30, 2018 No. 1359-VQD and modification of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About public debt" of August 6, 2007" of December 21, 2018 No. 420, the Cabinet of Ministers of the Azerbaijan Republic DECIDES: No. 610

1. Bring in the resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval of single budget classification of the Azerbaijan Republic" of October 6, 2004 No. 149 (Collection of the legislation of the Azerbaijan Republic, 2004, No. 10, Article 866; 2006, No. 3, Article 303, No. 5, Articles 463, 468, No. 8, Article 731, No. 9, Article 822, No. 11, Article 994; 2007, No. 1, Article 50, No. 10, Article 1021, No. 12, Articles 1343, 1352; 2008, No. 2, Article 130, No. 4, Article 308, No. 10, Article 936; 2009, No. 1, Articles 22, 32, No. 2, Articles 144, 150, No. 9, Articles 736, 753; 2010, No. 4, Article 369, No. 11, Article 1048; 2011, No. 1, Article 66, No. 4, Article 365; 2012, No. 9, Article 934; 2013, No. 8, Article 1000, No. 10, Article 1202; 2014, No. 1, Articles 59, 69, No. 2, Article 201, No. 5, Article 557, No. 6, Articles 745, 747, No. 9, Article 1130; 2015, No. 2, Article 227, No. 3, Articles 328, 337, No. 6, Articles 774, 781, No. 7, Article 890, No. 11, Article 1412; 2016, No. 3, Article 595, No. 4, Articles 806, 831, No. 5, Articles 941, 955, No. 8, Article 1450, No. 9, Article 1561, No. 12, Articles 2220, 2241; 2017, No. 4, Article 643, No. 6, Article 1244, No. 9, Articles 1722, 1745, No. 10, Article 1896; 2018, No. 1, Article 122, No. 3, Article 630, No. 4, Articles 785, 831, No. 6, article 1356, No. 7 (II book), Article 1628, No. 8, Article 1799, No. 10, Articles 2142, 2155, No. 11, Article 2428) following changes:

1.1. in subitem 1.4.2.3.3.6 of appendix No. 1 - "Classification of budget incomes", approved by the specified resolution, "the debts received under the state guarantee" shall be replaced with words words "obligations on public debt and guarantees";

1.2. paragraph "282400. Expenses of the Guarantee fund of the debts received under the state guarantee" appendices No. 3 - "Economic classification of budgeted expenses", approved by the specified resolution to rename into "Expenses of the Guarantee fund of obligations on public debt and guarantees" and in appendix to the specified classification the text of the paragraph "282400. To give expenses of the Guarantee fund of the debts received under the state guarantee" in the following edition:

"282400. The paragraph "Expenses of the Guarantee Fund of Obligations on Public Debt and Guarantees" includes expenses of the Guarantee fund of obligations on public debt and guarantees.".

2. Bring in the resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval "Rules of management, accounting and use of the fund of debt collateral received under the state guarantee" of April 10, 2008 No. 84 (Collection of the legislation of the Azerbaijan Republic, 2008, No. 4, Article 306; 2009, No. 11, Article 936; 2017, No. 3, Article 503, No. 7, Article 1474; 2018, No. 8, Article 1796, No. 9, Article 1938) following changes:

2.1. in the name and part of 1 word "the debts received under the state guarantee" shall be replaced with words "obligations on public debt and guarantees";

2.2. by "The rules of management, accounting and use of the fund of debt collateral received under the state guarantee", approved by the specified resolution:

2.2.1. in the name of the word "the debts received under the state guarantee" shall be replaced with words "obligations on public debt and guarantees";

2.2.2. regarding 1 word "for accomplishment of debt obligations by the guarantor (in this case the Azerbaijan Republic) on the state guarantee in case of impossibility of accomplishment by the main borrowers of the debt obligations provided with the state guarantee" shall be replaced with words "for ensuring accomplishment of the part of maintenance expenses of public debt for the corresponding fiscal year exceeding provided in the government budget and obligations on public debt of the Azerbaijan Republic";

2.2.3. in Item 2.1 of the word of "the state guarantee" shall be replaced with words to "public debt and guarantee";

2.2.4. in Item 2.3 after the words "risk degrees" to add with the words "and financial position of the main borrower";

2.2.5. add with Item 3.2-1 of the following content:

"3.2-1. If the funds allocated in the law on the government budget for the corresponding fiscal year for repayment of maintenance expenses of public debt of the Azerbaijan Republic are insufficient for execution of maintenance expenses of public debt, missing part of these expenses is performed at the expense of Fund of providing.";

2.2.6. in Item 3.3 to replace the word "guarantor" with the word "guarantor";

2.2.7. in Item 4.2 of the word "the state guarantee" shall be replaced with words "public debt and guarantee" and in Item 4.3 of the word "the debt obligations provided with the state guarantee" shall be replaced with words "obligations on public debt and guarantees".

3. In subitem 1.4.2.3.2.3 of "Single budget classification of the Azerbaijan Republic" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 11, 2018 No. 440 (Collection of the legislation of the Azerbaijan Republic, 2018, No. 10, Article 2155) and in the column "Main Credit Managers" of "Administrative classification of budgeted expenses of the Azerbaijan Republic" of the word "the debts received under the state guarantee" shall be replaced with words "obligations on public debt and guarantees".

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