ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 14, 2017 No. 719

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation" (it is registered in the Register of state registration of regulatory legal acts for No. 15594, it is published on August 31, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

state item 4 in the following edition:

"4. This order becomes effective since July 1, 2018 and is subject to official publication.";

1, of 2, of 3, 4 and 5 to be reworded as follows appendices according to appendices 1, of 2, of 3, 4 and 5 to this order.

In the Rules of creation and accounts presentation approved by the specified order:

change in state language is made to heading, the text in Russian does not change;

change in state language is made to Item 1, the text in Russian does not change;

in Item 40:

state part one in the following edition:

"40. The line 100 "The income, all" shows the amount of lines 010, of 021, of 030, 040.";

the seventh to state part in the following edition:

"On line 015 "Transfers to local government bodies" (the sub-account 6034) is shown the amount of budget financing on transfers for realization of functions of local self-government according to the legislation of the Republic of Kazakhstan on local public administration and self-government.";

the twenty second Item 41 to state part in the following edition:

"On line 136 "Transfers to local government bodies" (the account 7250) is shown expense amount of local authorized body on budget implementation on the transfers transferred to local government bodies according to the legislation of the Republic of Kazakhstan on local public administration and self-government.";

the fourteenth Item 46 to state part in the following edition:

"On line 060 "Other receipts" other cash receipts into accounts of public institution are shown.";

77, 78 and 79 to state Items in the following edition:

"77. On line 120 "Balance for the end of last period" the amount of remaining balance of net assets / the capital is shown (line 090+/line 100+/line 112).

78. The explanatory note to the financial reporting" (the FO-5) form reflects comparative analysis of balance sheet items, reports on results of financial activities, on cash flow and on change of net assets / the capital and consists of general information and disclosures to the financial reporting.

In general information the name of the reporting public institution and any changes in this information in comparison with the last period is specified; information on the location; information on reorganization (merge, accession, separation, allocation) of public institution for the accounting period; the name of the regulatory legal acts regulating activities of public institution; name of the administrator of budget programs; data on the main activities and other information on activities of public institution.

79. The following information is provided in disclosures to the financial reporting.

Under the article "Money and Their Equivalents" (line 010 of the Balance sheet FO-1 form):

data on balances in cash for the beginning and the end of the accounting period according to the table 1 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Short-term and Long-term Financial Investments" (lines 011, 110th Balance sheet FO-1 forms):

data on financial investments (except financial investments into subjects of the quasi-public sector) for the beginning and the end of the accounting period and change, according to tables 2 and 6 of the FO-5 form "The explanatory note to the financial reporting";

information on long-term investments in subjects of the quasi-public sector (the name and the location of subjects of the quasi-public sector, share of the state in the authorized capital), separately on controlled and other subjects;

subsequent assessment on separate classes of financial investments (at the fair, amortized or any other cost);

information on the loans granted;

availability of objective signs of impairment of financial investments and the loans granted;

nature and the extent of the risks connected with financial investments on reporting date;

information on dividends and part of net income of the subjects of the quasi-public sector which are subject to budget contribution.

Under the article "Short-term and Long-term Receivables" (lines 012, 013, 014, 015, 016, 017, 018, 019, 021, 022, 023, 111, 112 and 113 Balance sheet FO-1 forms):

represents receivables reconciliation for the beginning and the end of the accounting period, the analysis of changes of the amounts of receivables for the accounting period;

information on transactions with the related parties (with public institutions of the system and controlled subjects);

calculations for the created reserve for doubtful receivables;

the amounts of the written-off bad debts on doubtful receivables with indication of the write-off reasons;

if necessary the additional information is provided.

Under the article "Inventories" (line 020 of the Balance sheet FO-1 form):

represents the reconciliation of book value for the beginning and the end of the accounting period reflecting receipt, impairment loss of inventories and other changes according to the table 5 of the FO-5 form "The explanatory note to the financial reporting";

inventory costing methods;

calculations for the created reserve on impairment of inventories;

the reasons of creation of reserve on impairment of inventories;

reasons and amounts of recovery of impairment losses of inventories.

Information on the methods used in case of determination of fair value of each group of agricultural products at the time of its obtaining (collection).

Under the article "Other Current Assets" (line 022 of the Balance sheet FO-1 form the data description about availability for the beginning of year, the end of the year and movements (increases and umensheniye) for the accounting period by types of other current assets.

Under the article "Non-current assets" (lines 114, 116, 118th Balance sheet FO-1 forms):

on each class of non-current assets it is necessary to provide the reconciliation of book value for the beginning and the end of the accounting period reflecting receipt, depreciation, impairment loss and other changes according to tables 7, of the 8 and 10 FO-5 form "The explanatory note to the financial reporting";

evaluation methods of non-current assets;

calculations for the created reserve on impairment of non-current assets;

the reasons of creation of reserve on impairment of non-current assets;

reasons and amounts of recovery of impairment losses of non-current assets;

information on temporarily idle non-current assets;

information on the non-current assets which are completely amortized, but being in operation;

information on types, terms, lease term of non-current assets.

In case of reflection of non-current assets on revaluated value information is provided:

about date of revaluation;

about participation of the independent appraiser (with indication of number and date of the license);

about the methods used for determination of fair value of object of non-current assets.

Under the article "Construction in Progress and Capital Investments" (line 115 of the Balance sheet FO-1 form) information on costs of objects of construction in progress and capital investments is provided.

Under the article "Biological assets" (line 117 of the Balance sheet FO-1 form):

give the description of each group of biological assets;

information on the methods used in case of determination of fair value of each group of biological assets;

in case of assessment on actual costs to open the reconciliation of book value for the beginning and the end of the accounting period reflecting receipt, depreciation, impairment loss and other changes according to the table 9 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Other Non-current Assets" (line 120 of the Balance sheet FO-1 form) the data description about availability for the beginning and the end of the year, movements (increases and umensheniye) for the accounting period by types of other non-current assets.

Information on the property received or leased, and also transferred to concession.

Under the article "Long-term and Short-term Financial Liabilities" (lines 210 and 310 of the Balance sheet FO-1 form):

types, conditions and amounts of borrowing;

subsequent assessment on separate classes of financial liabilities (at the fair, amortized or any other cost);

changes for the beginning and the end of the accounting period, according to tables 11 and 13 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Long-term and Short-term Accounts Payable" (lines 211, 212, 213, 214, 215, 216, 217, 218, 219, 220, 221, 223, 224, 311, 312, 313, 315th Balance sheet FO-1 forms):

information on transactions with the related parties (with public institutions of the system and controlled subjects);

information on write-off and charge of debt on reserve on unused leaves;

amounts and reasons of write-off of accounts payable;

information on accounts payable on lease of assets.

Under the article "Estimative Assets and Estimative Obligations" (lines 222 and 314 of the Balance sheet FO-1 form):

information on the created estimative obligations;

the used amounts of estimative obligations during the accounting period;

short description of nature of contingent obligations and contingent assets.

Under the article "Other Short-term Accounts Payable" (line 221 of the Balance sheet FO-1 form) the data description about availability for the beginning and the end of the year, movement (increase and reduction) for the accounting period by types of other accounts payable.

Under the article "Other Long-term Obligations" (line 315 of the Balance sheet FO-1 form) the data description about availability for the beginning and the end of the year, movement (increase and reduction) for the accounting period by types of other long-term obligations.

Under the article "Other Short-term Obligations" (line 223 of the Balance sheet FO-1 form) the data description about availability for the beginning and the end of the year, movement (increase and reduction) for the accounting period by types of other short-term obligations.

Under the article "Reserves" (line 411 of the Balance sheet FO-1 form) information on remaining balance and transactions on reserves on revaluation of the fixed assets and intangible assets estimated on revaluated value is provided.

Under the articles "Income" and "Expenses" (lines 100 and 200 of the FO-2 form "The report on results of financial activities") information on the income and expenses for the accounting period is provided:

on each income group;

according to the income and expenses from asset management (on remunerations from investments, loans, finance lease to both other incomes, and expenses from asset management);

according to the income and expenses from disposal of fixed assets, investment real estate;

on impairment losses of fixed assets and recovery of earlier recognized losses;

on the reserve amounts on impairment of inventories and recovery of earlier recognized reserve;

on the amounts of the provisions created for the accounting period and the same period of last year and recovery of earlier recognized reserves.

Under the articles "Other incomes":

on each class of non-current assets - about the gained income from change of their fair value;

about gratuitously the accepted non-current assets;

to other incomes according to the table 14 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Income from Receipts" information on tax is provided, non-tax and we designate to revenues to the budget according to the table 15 of the FO-5 form "The explanatory note to the financial reporting.

Under the articles "Other expenses":

on each class of non-current assets - about the incurred expenses from asset impairment revealed during inventory count;

on reserves on doubtful receivables;

about gratuitously the transferred long-term assets / inventories;

to other expenses according to the table 16 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "the donated long-term assets / inventories":

about gratuitously the transferred long-term assets / inventories according to the table 18 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Information on Concessionary Assets":

about availability of concessionary assets by types of fixed assets according to the table 19 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Information on Mutual Transactions":

information on income types and expenses on mutual transactions of public institutions according to the table 20 of the FO-5 form "The explanatory note to the financial reporting" for the purpose of identification of transactions on elimination.

Under Article Information on the added and transferred sums 7120 "Expenses by calculations with the budget":

information on the added sums 7120 "Expenses by calculations with the budget" and the receipts of the budget transferred into the budget for categories, according to the table 21 of the FO-5 form "The explanatory note to the financial reporting" for the purpose of identification of transactions on elimination of the income and expenses of the budget.

Under the article "Short-term Accounts Payable on Tax and Non-tax Revenues in the Budget" (line 224 of the Balance sheet FO-1 form) information on availability for the beginning and the end of the accounting period, about the added, additionally accrued and extinguished accounts payable amounts during the accounting period according to the table 12 of the FO-5 form "The explanatory note to the financial reporting" is provided.

Under the article "Expenses on Reduction of Receipts in the Budget" (line 137 of the FO-2 form "The report on results of financial activities") expense information on reduction of the tax and non-tax revenues in the budget arising in case of adjustment of earlier imputed incomes according to the table 17 of the FO-5 form "The explanatory note to the financial reporting" is provided.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of actions, according to subitems 1), 2) and 3) this Item.

3. This order becomes effective since July 1, 2018, except for paragraphs of the first, second and third Item 1 of this order which become effective from the date of state registration.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan "____" _________ 2017

__________ N. Aydapkelov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 14, 2017 No. 719

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468

The form intended for collection of administrative data

Balance sheet accounting period

on "___" ________ 20 __ years

Index: FO-1 form

Frequency: semi-annual, annual

The group of people, representing: _________________________

                                        (public institution)

Where it is represented: ______________________________

                         (to the administrator of budget programs)

Representation term:

for public institutions it is established by administrators of budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Budget type: ____________________

Unit of measure: thousands of tenges

ASSETS	Code of line	For the beginning of the accounting period	By the end of the reporting period
1	2	3	4
I. Current assets
Money and their equivalents	010
Short-term financial investments	011
Short-term receivables on budget payments	012
Short-term receivables by calculations with the budget	013

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info