THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 6, 2019 No. 186

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation" (it is registered in the Register of state registration of regulatory legal acts at No. 14624, it is published on January 10, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes and amendments:

in Rules of creation of consolidated financial statements by administrators of the budget programs and local authorized bodies on budget implementation approved by the specified order:

in Item 22:

third to state the paragraph to part two in the following edition:

"articles "short-term receivables of workers and other advance holders" (code of line 017);";

in part three:

third to state the paragraph in the following edition:

"articles "short-term accounts payable before workers and other advance holders" (code of line 218);";

the nineteenth to exclude the paragraph;

state Items 24 and 25 in the following edition:

"24. Consolidation of Articles of the KFO-2 form "The consolidated statement about results of financial activities" is performed by line-by-line addition of similar items of the income and expenses:

articles "Income from Not Exchange Transactions" (code of line 010);

the articles "Financing of the Current Activities" (the code of line 011) in consolidated financial statements of the administrator of budget programs is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of the current activities;

the articles "Financing of Capital Investments" (the code of line 012) in consolidated financial statements of the administrator of budget programs is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of capital investments;

the articles "Income from Receipt of Loans" (the code of line 013) in consolidated financial statements of authorized body on budget implementation is subject to exception income amount from receipt of external loans;

articles "Income on Transfers" (code of line 014);

articles "Transfers to Local Government Bodies" (code of line 015);

articles "Subsidies" (code of line 016);

articles "Income from the Charitable Help" (code of line 017);

articles "Grants" (code of line 018);

articles "Other" (code of line 019);

articles "Income from Tax Revenues in the Budget"" (code of line 020);

articles "Income from Penalties, Penalty Fee and Sanctions" (code of line 020-1);

articles "Other Non-tax Receipts" (code of line 020-2);

articles "Receipt of Transfers in the Budget" (code of line 020-3);

articles "Income from Exchange Transactions" (code of line 021);

articles "Income from Asset Management" (code of line 030);

the articles "Remunerations" (the code of line 031) is reflected the amount of remunerations on the credits issued to subordinate budgets;

articles "Other Incomes from Asset Management" (code of line 032);

the articles "Other incomes" (the code of line 040) in consolidated financial statements of the administrator of budget programs is subject to exception the amount of the income from non-paid receipt of non-current assets and inventories between the public institutions subordinated to one administrator of budget programs.

Besides, the amount of the income from centralized supply with non-current assets and inventories of public institutions, income amount on non-paid acceptance transfer creditor and receivables between the public institutions subordinated to one administrator of budget programs is subject to exception;

articles "Expenses of Public Institution" (code of line 110);

articles "Compensation" (code of line 111);

articles "Grants" (code of line 112);

articles "Taxes and Payments in the Budget" (code of line 113);

articles "Expenses on Inventories" (code of line 114);

articles "Travelling expenses" (code of line 115);

articles "Utility costs" (code of line 116);

articles "Lease payments" (code of line 117);

articles "Content of Non-current Assets" (code of line 118);

articles "Communication services" (code of line 119);

articles "Asset depreciation" (Article code 120);

articles "Asset impairment" (code of line 121);

the articles "Other Operating Expenses" (the code of line 122) in consolidated financial statements of the administrator of budget programs is subject to exception expense amount of the administrator of budget programs added by transfer of funds to subordinated public institutions for financing of the current activities and capital investments;

articles "Expenses on Compulsory Social Medical Insurance" (code of line 123);

articles "Expenses on Budget Payments" (code of line 130);

articles "Pensions and Benefits" (code of line 131);

articles "Subsidies" (code of line 132);

articles "Target Transfers" (code of line 133);

articles "Transfers of General Nature" (code of line 134);

articles "Transfers to Physical Persons" (code of line 135);

articles "Transfers to Local Government Bodies" (code of line 136);

articles "Other Transfers" (code of line 136-1);

articles "Expenses on Reduction of Receipts in the Budget" (code of line 137);

articles "Management Expenses Assets" (code of line 140);

articles "Remunerations" (code of line 141);

articles "Other Expenses on Asset Management" (code of line 142);

the articles "Other expenses" (the code of line 150) in consolidated financial statements of the administrator of budget programs is subject to exception expense amount on voluntary conveyance of inventories between the public institutions subordinated to one administrator of budget programs; expense amount on centralized supply with non-current assets and inventories of public institutions, expense amount on non-paid acceptance - transfer of creditor and debit debts; in consolidated financial statements of authorized body on budget implementation the expense amount from adoption of obligations according to the external loans obtained on income amount from receipt of external loans of public institutions subordinated to it is subject to exception;

articles "Expenses according to the Control Account of Cash (Further — KSN) Republican and Local Budgets" (code of line 151);

articles "Share of Net Profits or Losses on the Investments Considered on Equity Method" (code of line 210);

the articles "Disposal of Non-current Assets" (the code of line 220) in consolidated financial statements is subject to exception expense amount on voluntary conveyance of non-current assets between the public institutions subordinated to one administrator of budget programs;

articles "Exchange difference" (code of line 230);

articles "Other" (code of line 240).

25. Consolidation of Articles of the KFO-3 form "Consolidated statement about movement of money (direct method)" is performed by line-by-line addition of similar items:

articles "Financing from the Budget" (code of line 010);

Articles of "The current activities" (code of line 011);

Articles of "Capital investments" (code of line 012);

articles "At the expense of External Loans and the Connected Grants" (code of line 013);

articles "Transfers" (code of line 014);

articles "Subsidies" (code of line 015);

articles "Other" (code of line 016);

articles "External Loans and Connected Grants" (code of line 017);

articles "On Money from the Charitable Help" (code of line 020);

articles "From Sales of Goods, Works and Services" (code of line 030);

articles "The Earned Rewards" (code of line 040);

articles "On Money of Temporary Placement" (code of line 050);

articles "Other Receipts" (code of line 060);

articles "On Money of Local Self-government" (code of line 070);

articles "On Receipts in the Budget" (code of line 071);

articles "Cash Receipts in Type of Tax" (code of line 071-1);

articles "Cash Receipts in the form of Penalties, Penalty Fee and Sanctions" (code of line 071-2);

articles "Receipts of Transfers" (code of line 071-3);

articles "Compensation" (code of line 110);

articles "Pensions and Benefits" (code of line 120);

articles "Taxes and Payments in the Budget" (code of line 130);

Articles to "Suppliers and contractors for goods and services" (code of line 140);

articles "The Advance Payments Issued for Goods and Services" (code of line 150);

articles "Transfers, Subsidies" (code of line 160);

articles "Remunerations" (code of line 170);

articles "Closing of Plan Assignments on Adoption of Obligations in the End of the Year" (code of line 180);

articles "Other Payments" (code of line 190);

articles "Expenses on KSN Republican and Local Budgets" (code of line 191);

Articles: "Return of receipts of the budget" (code of line 192);

articles "Realization of Non-current Assets" (code of line 310);

articles "Realization of Share of Controlled and Other Subjects" (code of lines 320);

articles "Implementation of Securities" (code of line 330);

articles "Repayment of Loans" (code of line 340);

articles "Other" (code of line 350);

articles "Acquisition of Non-current Assets" (code of line 410);

articles "Acquisition of Share of Controlled and Other Subjects" (code of lines 420);

articles "Acquisition of Securities" (code of line 430);

articles "Forming and Replenishment of the Authorized Capital of Subjects of the Quasi-public Sector" (code of line 440);

articles "The Issued Loans" (code of line 450);

articles "Other" (code of line 460).

Summing of Articles relating to receipt and disposal of money from financial activities is similar:

articles "Receipt of Loans" (code of line 610);

articles "Other" (code of line 620);

articles "Repayment of Loans" (code of line 710);

articles "Other" (code of line 720).";

state Item 29 in the following edition:

"29. In the KFO-2 forms "Consolidated statement about results of financial activities", "Consolidated statement about movement of money (direct method)" the column 4 "Last Period" is filled in with KFO-3 for the same period of last year.

Lines 070, of 080, of 090, of 100, of 101, of 102, of 103, of 104, of 105, of 106, of 107, of 108, of 110, of 111, of the 112 and 120 KFO-4 form "Consolidated statement about changes of net assets / the capital" are filled for the same period of last year.";

state Item 31 in the following edition:

"31. In disclosures to consolidated financial statements the following information is reflected.

Under the article "Money and Their Equivalents" (line 010 of the Consolidated balance sheet KFO-1 form):

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

Under the article "Short-term and Long-term Financial Investments" (lines 011 and 110 of the Consolidated balance sheet KFO-1 form):

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 5 of the KFO-5 form "The explanatory note to consolidated financial statements";

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 other cost);

information on the loans granted;

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

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 transfer and transferred into the budget on the corresponding code of budget classification of the income.

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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 4 of the KFO-5 form "The explanatory note to consolidated financial statements";

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 Consolidated balance sheet KFO-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 and 118 Consolidated balance sheet KFO-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 6, of the 7 and 9 KFO-5 form "The explanatory note to consolidated financial statements";

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, basis for its carrying out;

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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 8 of the KFO-5 form "The explanatory note to consolidated financial statements".

Under the article "Other Non-current Assets" (line 120 of the Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-1 form):

types, conditions and amounts of borrowing;

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

information on agreement obligations of public-private partnership;

changes for the beginning and the end of the accounting period, according to tables 10 and 11 of the KFO-5 form "The explanatory note to consolidated financial statements".

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 and 315 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-1 form):

information on the created estimative obligations;

the used amounts of estimative obligations during the accounting period;

short description of nature of contingent assets and contingent obligations.

Under the article "Other Short-term Accounts Payable" (line 221 of the Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 KFO-2 form "Consolidated statement about 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 article "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 12 of the KFO-5 form "The explanatory note to consolidated financial statements".

Under the article "Other expenses" information according to the table 14 KFO-5 "The explanatory note to consolidated financial statements" is provided;

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.

Under the article "Income from Tax Revenues in the Budget" information on the amounts of imputed incomes from tax revenues in the budget according to the table 13 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "Receipt of Transfers in the Budget" information on the amounts of imputed incomes on the received transfers in republican and local budgets is provided.

Under the article "Non-tax Receipts" information on the amounts of imputed incomes on the non-tax receipts which arrived in republican and local budgets is provided.

Under the article "Expenses on Reduction of Receipts in the Budget" (line 137 of the KFO-2 form "Consolidated statement about 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 and the listed customs duties before state members of the Eurasian Economic Union according to the table 15 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "the donated long-term assets / inventories" information about gratuitously the transferred long-term assets / inventories according to the table 16 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "Information on Concessionary Assets" information on availability of concessionary assets on types of fixed assets according to the table 17 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "Information on Mutual Transactions" information is provided:

on income types and expenses on mutual transactions of the administrator of budget programs, according to the table 18 of the KFO-5 form "The explanatory note to consolidated financial statements", for the purpose of identification of transactions on elimination;

on cash receipts into accounts of the external loans reflected under the article 017 "External Loans and Connected Grants" of the KFO-3 form "Consolidated statement about movement of money (direct method)" for the purpose of transfer in consolidated financial statements of authorized body on budget implementation.

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 19 of the KFO-5 form "The explanatory note to consolidated financial statements", for the purpose of identification of transactions on elimination of the income and expenses of the budget is provided.

Under the article "Agreement Obligations of Public-private Partnership" information on agreement obligations of public-private partnership, including according to non-financial and financial liabilities (compensations of the investment and operating costs, remunerations and other expenses) provided by the agreement according to the table 20 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.";

state Item 39 in the following edition:

"39. The amount of annual consolidated financial statements about budget implementation includes:

1) the annual consolidated balance sheet in form according to appendix 7 to these rules;

2) annual consolidated statement about results of financial activities on form according to appendix 8 to these rules;

3) annual consolidated statement about movement of money (direct method) in form according to appendix 9 to these rules;

4) annual consolidated statement about changes of net assets / the capital in form according to appendix 10 to these rules;

5) the explanatory note to annual consolidated financial statements.";

in Item 41:

the first and second to state parts in the following edition:

"GKFO-7 form" the annual consolidated balance sheet" represents the financial status statement, assets, obligations and net assets / the capital.

Consolidation of Articles of the GKFO-7 form "Annual consolidated balance sheet" is performed by line-by-line addition of similar items.";

the seventh to state part in the following edition:

"Under the article "Short-term Receivables" (the code of line 012) is shown the amount of short-term receivables on transfers, subsidies, pensions and benefits, debts behind the budget, short-term receivables of buyers and customers, receivables of workers and other advance holders, by other types of settlings with workers, on lease payments, other short-term receivables.";

the eighteenth to state part in the following edition:

"Under the article "Construction in Progress and Capital Investments" (the code of line 113) is shown the amount of accumulated costs on construction, reconstruction and creation of fixed asset objects and intangible assets.";

the twenty sixth to state part in the following edition:

"Under the article "Short-term Financial Liabilities" (code of line 210) are shown the amount of short-term loans of the obtained, financial liabilities on projects of public-private partnership and other financial liabilities.";

the thirty second to state part in the following edition:

"Under the article "Long-term Financial Liabilities" (code of line 310) the amounts of long-term loans of the obtained, financial liabilities on projects of public-private partnership and other financial liabilities are shown.";

the thirty sixth to state part in the following edition:

"In the Section V "Net assets / the capital" are reflected the amounts of reserves and cumulative financial result.";

state Items 42 and 43 in the following edition:

"42. Consolidation of Articles of the GKFO-8 form "The annual consolidated statement about results of financial activities" is performed by line-by-line addition of similar items of the income and expenses of the KFO-2 form "Consolidated statement about results of financial activities".

Under the articles "Financing of the Current Activities" (code of line 011), "Financing of capital investments" (code of line 012), "The income on transfers" (code of line 014), "Subsidies" (code of line 016) are subject to exception of the amount of financing of the current activities, capital investments, the income from financing on transfers, subsidies.

Under the article "Income from Receipt of Loans" (the code of line 013) is subject to exception expense amount from adoption of obligations according to the external loans obtained.

Under the article "Receipt of Transfers in the Budget" (the code of line 020-3) is subject to exception the amount of the income on the amount of accrued expenses by calculations with the budget (return of transfers of last years from subordinate budgets).

Under the article "Income from Exchange Transactions" (code of line 021) are subject to exception of the amount of the income from non-tax revenues of the budget to the amount of accrued expenses by calculations with the budget from sales of goods, works, services, including goods from the state material reserve, sale of arms and military equipment, the property assigned to the public institutions financed from the republican budget and other assets on which amounts are transferred in the income of the republican budget in the accounting period on codes of non-tax receipts.

Under the article "Remunerations" (code of line 031) are subject to exception of the amount of the income from non-tax revenues of the budget to the amount of accrued expenses by calculations with the budget for remunerations for the credits and deposits listed in the income of the republican budget in the accounting period.

Under the article "Other Incomes from Asset Management" (code of line 032) are subject to exception of the amount of the income from non-tax revenues of the budget to the amount of accrued expenses by calculations with the budget for the gained income from state-owned property (share, dividends, part of net income of the state companies, the rent) and other incomes from asset management, listed in the income of the republican budget in the accounting period.

Under the article "Other incomes" (the code of line 040) is subject to exception the amount of the income from non-paid receipt of non-current assets and inventories between administrators of budget programs. Besides, the amount of the income from centralized supply with non-current assets and inventories of public institutions, the amount of the income on non-paid acceptance - transfer of creditor and debit debts between administrators of budget programs of the republican budget is subject to exception.

Under the article "Other Operating Expenses" (the code of line 122) is subject to exception the amount of accrued expenses by calculations with the budget from sales of goods, works, services, sale of arms and military equipment, the property assigned to the public institutions financed from the republican budget, goods from the state material reserve, intangible assets, share of securities of the legal entities who are in republican property and other assets and also according to the income from asset management and other income according to which amounts are transferred in the income of the republican budget in the accounting period.

Under the article "Other expenses" (the code of line 150) is subject to exception expense amount on voluntary conveyance of inventories, expense amount on centralized supply with non-current assets and inventories of public institutions, expense amount on non-paid acceptance - transfer of creditor and debit debts between administrators of republican budget programs. Besides, the expense amount of authorized body on budget implementation from adoption of obligations according to the external loans obtained on income amount from receipt of external loans is subject to exception.

Under the article "Expenses on KSN Republican and Local Budgets" (code of line 151) the expense amount on KSN of the republican budget is subject to exception on the amount of imputed incomes from financing of the current activities, capital investments received for transfer of transfers and subsidies, accomplishment of the state obligations on projects of public-private partnership.

Under the article "Disposal of Non-current Assets" (the code of line 220) is subject to exception expense amount on voluntary conveyance of non-current assets between administrators of republican budget programs, from realization of fixed capital, except for goods from the state material reserve, financial investments on the amount of accrued expenses by calculations with the budget from sale of the property assigned to the public institutions financed from the republican budget, and other assets on which amounts are transferred in the income of the republican budget in the accounting period on codes of sales proceeds of fixed capital and realization of financial investments.

The GKFO-8 form "Annual consolidated statement about results of financial activities" provides information on the income, expenses and financial result of the accounting period, the column 4 "Last Period" is filled in and it is represented in comparison with data of the same last accounting period, since 2020.

Under the article "Income from Not Exchange Transactions" (the code of line 010) is shown the amount of lines 011, of 012, 013 and 014.

Under the article "Income from Receipts in the Budget" (the code of line 011) is shown the amount of the income from tax, non-tax revenues of the budget, receipts of transfers from other levels of public administration (including budget subventions and withdrawals), transfers from National fund of the Republic of Kazakhstan.

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