Comment to article 219. Submission of deliberately false information about banking transactions of the Criminal Code of the Republic of Kazakhstan and the Criminal Code of the Republic of Kazakhstan
The bank's employees knowingly provide false information about transactions on bank accounts of legal entities or individuals, as well as the issuance of sureties, guarantees and other obligations that are knowingly unsecured by the actual financial condition of the bank, if these actions have caused or may cause major damage to a citizen, organization or the state., —
are punishable by a fine in the amount of seven hundred to one thousand monthly calculation indices or in the amount of the convicted person's salary or other income for a period of seven months to one year, or correctional labor for a term of one to two years, or restriction of liberty for a term of up to two years, or arrest for a term of four to six months, or by imprisonment for a term of up to two years with a fine of two hundred to five hundred monthly calculation indices or in the amount of the convicted person's salary or other income for a period of two to five months and with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years.
The public danger of crime is expressed in undermining the normal functioning of banking relations and causing significant damage to the economy of our state.
The object of the crime is public relations regarding the implementation of legally based financial activities regulating banking activities.
The objective side of the crime manifests itself in the following forms:
- bank employees knowingly provide false information about transactions on bank accounts of legal entities and individuals;
- issuing sureties, guarantees and other obligations that are obviously unsecured by the actual financial condition of the bank. A bank account is a way of reflecting the contractual relationship between the bank and the account holder for accepting deposits and performing operations by the bank related to: ensuring the availability and use by the bank of money belonging to the account holder, guaranteeing the account holder the right to freely dispose of their money; accepting (crediting) amounts of money in favor of the account holder; with the withdrawal (write-off) of amounts of money on behalf of the owner or by order of third parties. Bank accounts are divided into current and correspondent accounts. Current (settlement) accounts are bank accounts of legal entities and individuals. Correspondent accounts are bank accounts of banks and organizations that carry out certain types of banking operations.
Surety – under the surety agreement, the surety is obliged to be responsible for fulfilling the obligations of another person to the creditor in full or in part of the "surety".
Banks carry out transactions on bank accounts of legal entities and individuals in accordance with the provisions defined by the Law of the Republic of Kazakhstan "On Banks and Banking Activities" dated August 31, 1995 (as amended and supplemented). These include, in particular: accepting deposits from legal entities and individuals; transfer operations: executing orders legal entities and individuals; accounting operations: accounting of promissory notes and other debt obligations of legal entities and individuals; loan operations; making payments on behalf of individuals and legal entities, including correspondent banks on their bank accounts; trust operations: managing money in the interests and on behalf of the principal.
Under the bank account agreement, the bank undertakes to accept and credit funds received to the account opened to the client, the account holder, and to execute the client's orders to transfer and issue the appropriate amounts from the account and conduct other operations on the account. The bank account agreement also imposes an obligation on the bank to keep information constituting a banking secret and pay interest for the use of funds held in the account. In practice, banks reserve the right to choose the payment of interest for the use of the client's funds. The exception is deposit agreements, the purpose of which is to receive interest for the use of funds.
In accordance with paragraphs "f" and "x" of Article 30 of the Law of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", banks issue bank guarantees for third parties providing for execution in cash. This type of operation refers to the general conditions of operations, the information on them is open and does not carry a security stamp.
False information is information containing false information about transactions made and conducted on bank accounts, about balances and movements of money in creditors' accounts and deposits, about the payment of remuneration on deposits and loans. Information about transactions is provided to the bank account holder, the auditor, the National Bank of the Republic of Kazakhstan during the inspection or to law enforcement agencies.
Guarantee operations include: the issuance of sureties, guarantees and other obligations for third parties, providing for the execution in cash. The financial position or financial condition of the bank during the guarantee operation should be such that, in the event of the debtor being rendered incapacitated, the creditor does not doubt his insolvency. The issuance of obligations in this state, if it is committed knowingly, is unlawful. The crime is considered completed from the moment of causing major damage. Major damage is determined in the same way as stipulated in the note to art. 189 of the Criminal Code of the Republic of Kazakhstan.
The subject of the crime is a special one, it can be an employee of a bank engaged in banking activities.
The subjective side of this act is characterized by direct or indirect intent. A person is aware that he is acting unlawfully, anticipates the possibility or inevitability of causing major damage to a citizen, organization, or state, and desires or consciously allows these consequences to occur.
Commentary from 2007 to the Criminal Code of the Republic of Kazakhstan from the Honored Worker of Kazakhstan, Doctor of Law, Professor, Academician of the Kazakhstan National Academy of Natural Sciences BORCHASHVILI I.Sh.
Date of amendment of the act: 08/02/2007 Date of adoption of the act: 08/02/2007 Place of acceptance: NO Authority that adopted the act: 180000000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 167 Status of the act: new Sphere of legal relations: 028000000000 Report form: COMM Legal force: 1900 Language of the Act: rus
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