ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 21, 2019 No. 40

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 at No. 15594, it is published on September 8, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

1, of 2, of 3, of 4, 5 and 6 to the specified order to be reworded as follows appendices according to appendices 1, of 2, of 3, of 4, 5 and 6 to this order;

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

state Item 19 in the following edition:

"19. The public institutions containing at the expense of republican and local budgets in addition to budgetary funds can have at the order money from sales of goods (works, services), money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for the public institutions received by them according to the Budget code of the Republic of Kazakhstan (further - the charitable help) the money transferred public institution by physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties (further - money of temporary placement), money for realization of functions of local self-government, means in foreign currency and on special accounts on external loans and the connected grants.";

state Item 21 in the following edition:

"21. Closing of accounts of the current accounting is made in the following procedure:

at the end of the accounting year:

in the debit of account 6090 "Return of remaining balance of budgetary funds" from the credit of sub-accounts 1081 "Plan assignments on adoption of obligations on individual funding plan", 1082 "Plan assignments on adoption of obligations on capital investments", 1083 "Plan assignments on adoption of obligations at the expense of other budgets", 1084 "Plan assignments on adoption of obligations on transfers", 1085 "Plan assignments on adoption of obligations on subsidies", 1088 "Plan assignments on adoption of obligations on projects of public-private partnership", 1091 "Plan assignments on adoption of obligations on individual funding plan", 1092 "Plan assignments on adoption of obligations on capital investments", 1093 "Plan assignments on adoption of obligations on transfers", 1094 "Plan assignments on adoption of obligations on subsidies", are written off account balances of plan assignments on adoption of obligations on financing, earlier recognized as the income from financing of the current activities, capital investments, the income on transfers, the income on subsidies, 1096 "Plan assignments on adoption of obligations on projects of public-private partnership";

in the debit of sub-account 5012 "Financing of capital investments at the expense of external loans and the connected grants" from sub-account 1087 credit "Plan assignments on adoption of obligations at the expense of external loans and the connected grants" by administrators of budget programs are written off plan assignments on adoption of obligations according to external loans and the connected grants allocated in reporting year;

in the debit of account 5210 "Financial result of accounting year" from account 6090 credit "Return of remaining balance of budgetary funds" is made financing return account termination;

at the end of the accounting period:

the cost amounts relating to incomplete units of production on subsidiary agricultural industries and production (educational) workshops with small amount of the developed products, which are earlier considered on account 8010 "Production costs and other purposes" are transferred to the debit of account 1320 "Work in progress". At the beginning of the next accounting period these costs are recovered by the return posting: the debit of account 8010 "Production costs and other purposes" from account 1320 credit "Work in progress";

the cost amounts relating to complete units of production on subsidiary agricultural industries and production (educational) workshops with small amount of the developed products, which are earlier considered on account 8010 "Production costs and other purposes" are transferred to the debit of account 1330 "Finished goods";

costs on the unfinished and finished, but not put in operation construction objects and reconstruction remain in the balance sheet on sub-account 2411 "Construction in progress";

in the debit of accounts 5210 "Financial result of accounting year", 5230 "Financial result of the accounting period on receipts in the budget" are written off from the credit of accounts:

7010 "Expenses on compensation", 7020 "Expenses on payment of grant", 7030 "Expenses on in addition established pension contributions", 7040 "Expenses on the social tax", 7050 "Expenses on compulsory insurance", 7060 "Expenses on inventories", 7070 "Expenses on business trips", 7080 "Expenses on utility payments and other services", 7090 "Expenses on running repair", 7110 "Depreciation expenses of non-current assets", 7120 "Expenses by calculations with the budget", 7130 "Expenses on lease", 7140 "Other operating expenses", 7150 "Expenses on compulsory social medical insurance", 7210 "Expenses on transfers", 7220 "Expenses on pension payments and benefits", 7230 "Expenses on subsidies", 7240 "Expenses on transfers of general nature", 7250 "Expenses on transfers to local government bodies", 7260 "Expenses on reduction of receipts in the budget", 7270 "Expenses on other transfers", 7310 "Expenses on remunerations", 7320 "Other expenses on asset management", 7330 "Expenses on public-private partnership", 7410 "Expenses from change of fair value", 7420 "Expenses on disposal of non-current assets", 7430 "Expenses on exchange difference", 7440 "Expenses from asset impairment", 7450 "Expenses on creation of reserves", 7460th "Other expenses", 7470 "Expenses on KSN republican and local budgets", 7480 "Expenses from placement of securities";

on credit accounts 5210 "Financial result of accounting year", 5230 "Financial result of the accounting period on receipts in the budget" are written off from the debit of accounts:

6010 "Income from financing of the current activities", 6020 "Income from financing of capital investments", 6030 "Income on transfers", 6040 "Income from financing on payment of subsidies", 6050 "Income from the charitable help", 6060 "Income on grants", 6070 "Income from receipt of loans", 6080 "Other incomes from not exchange transactions", 6110 "Income from sales of goods, works and services", 6210 "Income on remunerations", 6220 "Other incomes from asset management", 6310 "Income from change of fair value", 6320 "Income from disposal of non-current assets", 6330 "Income from non-paid receipt of assets", 6340 "Income from exchange difference", 6350 "Income from compensation of losses", 6360th "Other incomes", 6370 "Income from receipts in Fund of compensation by the victim", 6380 "Income from placement of securities";

on credit accounts 5220 "Financial result of previous years", 5240 "Financial result of previous years on receipts in the budget" at the end of the accounting year from outputs of accounts 5210 "Financial result of accounting year", 5230 "The financial result of the accounting period on receipts in the budget" registers positive result from financial activities of public institution;

in the debit of accounts 5220 "Financial result of previous years", 5240 "Financial result of previous years on receipts in the budget" at the end of the accounting year from the credit of accounts 5210 "Financial result of accounting year", 5230 "The financial result of the accounting period on receipts in the budget" registers negative result from financial activities of public institution.";

exclude Item 22;

in Item 25:

the second to state part in the following edition:

"On line 010 "Money and their equivalents" (accounts 1010, of 1020, of 1030, of 1040, of 1050, of 1060, of 1070, 1080 and 1090) of balance sheet asset are shown balances in cash on KSN for accounting of receipts and calculations, on accounts in foreign currency and special accounts on external loans and the connected grants, in cash desk, on the current and settlement accounts of public institution, plan assignments on adoption of obligations, other money.";

the ninth to state part in the following edition:

"On line 017 "Short-term receivables of workers and other advance holders" (the account 1260) is shown receivables amount on imprests of workers and other advance holders and other types of calculations";

in Item 31:

the second to state part in the following edition:

"On line 210 "Short-term financial liabilities" (accounts 3010, of 3020, and 3040) the amount of short-term external and internal loans of the obtained, financial liabilities on projects of public-private partnership and other financial liabilities is shown 3030.";

the tenth to state part in the following edition:

"On line 218 "Short-term accounts payable before workers and other advance holders" (the account 3240) is shown the amount of short-term accounts payable on compensation and other money payments (to executive documents, the deposited amounts, social benefit on temporary disability, non-cash transfers of the amounts of membership union dues and to accounts on deposits to banks, unused leaves, traveling expenses) to the issued other persons according to the legislation of the Republic of Kazakhstan on physical culture and sport and other debts to workers and other advance holders.";

in Item 33:

the second to state part in the following edition:

"On line 310 "Long-term financial liabilities" (accounts 4010, of 4020, and 4040) the amount of long-term external and internal loans of the obtained, financial liabilities on projects of public-private partnership and other financial liabilities is shown 4030.";

state Items 35 and 36 in the following edition:

"35. In the Section "Net Assets / Capital" the financing amounts, at the expense of external loans and the connected grants, reserves formed as a result of the current activities, cumulative financial result of public institution are reflected.

On line 410 "Financing of capital investments at the expense of external loans and the connected grants" (the account 5012) is shown the financing amount at the expense of external loans and the connected grants.

On the line 411 "Reserves" (the account 5110) remaining balance on reserves is shown: on revaluation of fixed assets, intangible assets, financial investments, on recalculation of foreign currency on foreign activities, other reserves.

On line 412 "Cumulative financial result" (account 5220 and 5240) is shown financial result of public institution with the accruing result, including accounting year.

36. On line 500 "Total net assets / the capital" is shown total sum of lines 410, 411 and 412.";

state Item 38 in the following edition:

"38. The values which are not belonging to public institution, but temporarily being in its use or the order and also the forms of the strict reporting, inventories accepted on safe custody or paid for centralized supply the property which arrived in structure of state-owned property on other bases, stipulated by the legislation the Republic of Kazakhstan about state-owned property, permits in the rest houses and other assets considered on off-balance accounts are reflected in off-balance accounts.

In the lines 610, of 620, of 630, of 640, of 650, of 660, of 670, of 680, 690 according to numbers of lines off-balance accounts on which material values, leased assets and other off-balance assets are considered are listed.";

state Item 40 in the following edition:

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

On line 010 "The income from not exchange transactions" the amount of lines 011, of 012, of 013, of 014, of 016, of 017, of 018, of 019, of 020, 020-1,020-2 and 020-3 is shown.

On line 011 "Financing of the current activities" (the account 6010) is shown the amount of budget financing allocated on individual funding plan for maintenance and the current activities of public institution at the expense of other budgets, on the transactions connected with receipts in the republican budget in cost type of goods. The income from financing of the current activities is shown less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 012 "Financing of capital investments" (the account 6020) is shown the amount of budget financing on capital investments, less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 013 "The income from receipt of loans" (the account 6070) the income from receipt of external and internal loans is shown.

On line 014 "The income on transfers" (the account 6030) is shown the amount of budget financing on transfers, except transfers to physical persons in the form of money payments to employees of public institutions, less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

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.

On line 016 "Subsidies" (the account 6040) is shown the amount of budget financing on subsidies less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 017 "The income from the charitable help" (the account 6050) the income from philanthropic and (or) sponsor's and (or) philanthropic activities, and (or) activities for support to the small homeland for public institutions received by them according to the Budget code of the Republic of Kazakhstan, received in the form of cash receipts and other assets is shown.

On the line 018 "Grants" (the account 6060) is shown the amount of the arrived grants.

On the line 019 "Other" (accounts 6083, and 6086) the amount of the income on transfers which arrived from the regional budget and (or) the budget of the area (the city of regional value) and other incomes which arrived from other sources for realization of function of local self-government according to the legislation of the Republic of Kazakhstan on local public administration and self-government and also the amount of the budget financing allocated for accomplishment of the state obligations on projects of public-private partnership is shown 6084.

On line 020 "The income from tax revenues in the budget" (the sub-account 6081) is shown the amount of the income from tax revenues and customs payments, and taxes of the budget.

On line 020-1 "Income from penalties, penalty fee and sanctions" (the sub-account 6082), is shown the amount of the income from penalties, penalty fee and sanctions.

On line 020-2 "Other non-tax receipts" (the sub-account 6082) is shown the amounts of the income from non-tax receipts which are not included in other lines.

On line 020-3 "Receipt of transfers in the budget" (the sub-account 6085), is shown the amount of transfers from other levels of public administration, including subventions and budget withdrawals, receipts from National fund of the Republic of Kazakhstan, target transfers and other transfers in republican and local budgets;

On line 021 "The income from exchange transactions" the income from sales of goods, works and services, and goods from the state material reserve is shown (the account 6110).

On line 030 "The income from asset management" the amount of lines 031 and 032 is shown.

On line of 031 "Remunerations" (the account 6210) is shown the amount of the income from remunerations on the issued loans and finance lease.

On line 032 "Other incomes from asset management" (the account 6220) is shown the amount of other incomes from asset management, including dividends, part of net income of investees, the income from operating lease.

On the line 040 "Other incomes" (accounts 6330, of 6350, of 6360, 6370 and 6380) are shown the income from non-paid receipt of assets, compensations (earlier recognized impairment losses of assets) from the third parties, the income from receipts in Fund of compensation by the victim, the income from placement of securities and income gained from other transactions.";

state Items 41 and 42 in the following edition:

"41. The line 200 "Expenses, all" shows the amount of lines 110, of 130, of 137, of 140, 150 and 151.

On line 110 "Expenses of public institution" the amount of lines 111, of 112, of 113, of 114, of 115, of 116, of 117, of 118, of 119, of 120, of 121, 122 and 123 is shown.

On the line 111 "Compensation" (account 7010 and 7030) the expense amount on compensation of employees of public institution, the added reserve on unused leaves of workers and other expenses on compensation is shown.

On line 112 "Grants" (the account 7020) is shown expense amount on the added grants.

On line 113 "Taxes and payments in the budget" (the account 7040) is shown the amount of accrued expenses on the social tax and social assignments which are due in the budget.

On line 114 "Expenses on inventories" (the account 7060) is shown the cost of the inventories used for needs of public institution and realized to third parties during the accounting period.

On the line 115 "Travelling expenses" (the account 7070) is shown the amount of the accrued expenses connected with business trips of employees of public institution and persons who are not employees of public institution (in and outside the country).

On the line 116 "Utility costs" (the account 7080) is shown the amount of accrued expenses for utilities (for gas, water, the electric power, heating).

On the line 117 "Lease payments" (the account 7130) is shown the amount of accrued expenses on operating lease.

On line 118 "Content of non-current assets" (the account 7090) is shown the amount of accrued expenses on running repair of non-current assets.

On the line 119 "Communication services" (the account 7080) is shown the amount of accrued expenses on communication services.

On the line 120 "Asset depreciation" (the account 7110) is shown the amount of accrued expenses on depreciation of non-current assets.

On line 121 "Asset impairments" (the account 7440) is shown the amount of accrued expenses on asset impairment.

On line 122 "Other operating expenses" (accounts 7050, and 7140) the amount of accrued expenses on transfers is shown 7120 to physical persons, in the form of money payments to employees of public institutions, on insurance payments, on transfer of the income in the budget from realization of non-current assets, to superestimated income in the budget from paid services, and to other operating expenses.

On line 123 "Expenses on compulsory social medical insurance" (the account 7150) is shown the amount of accrued expenses on assignments and fees on compulsory social medical insurance according to the legislation of the Republic of Kazakhstan on compulsory social medical insurance.

On line 130 "Expenses on budget payments" the amount of lines 131, of 132, of 133, of 134, 135 and 136 is shown.

On line 131 "Pensions and benefits" (the account 7220) is shown the amount of accrued expenses on the pensions and benefits paid through The Government for Citizens State corporation.

On line 132 "Subsidies" (the account 7230) is shown expense amount on the physical persons and legal entities paid to subsidies.

On line 133 "Target transfers" (the account 7210) is shown expense amount on target transfers.

On line 134 "Transfers of general nature" (the account 7240) is shown expense amount on transfers of general nature.

On line 135 "Transfers to physical persons" (the account 7210) is shown the amount of accrued expenses on transfers to the physical persons who are not employees of public institution.

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.

On line 136-1 "Other transfers" (the account 7270) is shown the amount of accrued expenses on transfers to Fund of social medical insurance and in National fund of the Republic of Kazakhstan.

On line 137 "Expenses on reduction of receipts in the budget" (the account 7260) is shown expense amount on reduction of the tax and non-tax revenues in the budget arising in case of adjustment of earlier imputed incomes by settlings with payers and on the distributed customs duties before state members of the Eurasian Economic Union.

On line 140 "Management expenses" the amount of lines 141 and 142 is shown assets.

On line of 141 "Remunerations" (the account 7310) expenses on the added remunerations on the loans obtained on projects of public-private partnership and finance lease are shown.

On line 142 "Other expenses on asset management" (account 7320 and 7330) is shown the amount of accrued expenses on projects of public-private partnership and the expenses from asset management which are not reflected in other Articles of the report.

On the line 150 "Other expenses" (account 7450 and 7460) expenses on creation of doubtful debt allowance and other expenses are shown.

On line 151 "Expenses on KSN republican and local budgets" (the account 7470) is shown the amount of the carried-out expenses with KSN of the relevant budget.

42. On line 210 "Share of net profits or losses on the investments considered on equity method" (account 6220 and 7320) share in profit (loss) of investee is shown.

On line 220 "Disposal of non-current assets" (account 6320 and 7420) the financial result from voluntary conveyance or to write-off of assets is shown.

On the line 230 "Exchange difference" (account 6340 and 7430) the financial result from the exchange difference resulting from reflection in reports of identical quantity of units of the foreign currency expressed in reporting currency with use of the different exchange rates of currencies is shown.

On the line 240 "Other" (accounts 6310, of 6380, and 7480) the financial result from change of fair value and from placement of debt securities is shown 7410.";

state Items 46 and 47 in the following edition:

"46. The line 100 "Cash receipt, all" shows the amount of lines 010, of 017, of 020, of 030, of 040, of 050, of 060, 070 and 071.

On line 010 "Financing from the budget" the amount of lines 011, of 012, of 013, of 014, 015 and 016 is shown.

On line 011 of "The current activities" the financing allocated from the budget for individual funding plan according to obligations is shown to the public institutions financed from the republican (local) budget.

On line 012 "Capital investments" the financing allocated from the budget on capital investments is shown.

On line 013 "At the expense of external loans and the connected grants" the received financing according to external loans and the connected grants is shown.

On the line 014 "Transfers" the received financing on transfers, except transfers is shown to physical persons in the form of money payments to employees of public institutions.

On line 015 "Subsidies" are shown the received financing on subsidies.

On the line 016 "Other" financing for accomplishment of the state obligations on projects of public-private partnership and under other Articles, not specified in the previous Articles of the report is shown.

On line 017 "External loans and the connected grants" receipt of funds on the special account on external loans and the connected grants is shown.

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