ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 19, 2021 No. 127

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

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

state Item 8 in the following edition:

"8. The semi-annual financial reporting is constituted for June 30 of the current financial year, for the calendar period from January 1 to June 30 inclusive.

The annual financial reporting is constituted for December 31 of accounting financial year, for the calendar period from January 1 to December 31 inclusive.";

state Item 11 in the following edition:

"11. The semi-annual and annual financial reporting is signed by the head of public institution or person authorized by it, the chief accountant or person heading structural division, providing conducting financial accounting in public institution.

Near the signature of the head or authorized by him persons, and the chief accountant or person heading structural division providing conducting financial accounting, obligatory disaggregation of the signature (surname and initials).";

the eleventh Item 21 to state the paragraph in the following edition:

"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 projects of 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", 7490 "Expenses on funds";

the thirteenth Item 31 to state part in the following edition:

"On line 221 "Other short-term accounts payable" (the account 3270) is shown the amount of short-term accounts payable on money of temporary placement, the amount of tiyn, the unpaid or excessively paid in cases dismissals of the worker, completion of term of training of the scholar, the termination of effective period of writ of execution or other document with for up to one year, because of cash withdrawal of tiyn from currency circulation, debt on compensation payments from Fund of compensation by the victim and other accounts payable.";

in Item 40:

the eighteenth to state part in the following edition:

"On line of 031 "Remunerations" (the account 6210) is shown the amount of the income from remunerations on the issued loans, finance lease and the short-term financial investments.";

the twentieth to state part in the following edition:

"On the line 040 "Other incomes" (accounts 6330, of 6350, 6360 and 6370) 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 and income gained from other transactions.";

in Item 41:

the sixteenth to state part in the following edition:

"On line 130 "Expenses on budget payments" the amount of lines 131, of 132, of 133, of 134, of 135, 136 and 136-1 is shown.";

the twenty sixth to state part in the following edition:

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

the twenty eighth and twenty ninth to state parts in the following edition:

"On the line 150 "Other expenses" (accounts 7450, 7460 and 7490) are shown expenses on creation of doubtful debt allowance, accrued expenses on fund of compensation by the victim, expenses on funds and other expenses.

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, minus listed on budget crediting and repayment of loans.";

in Item 47:

the seventh to state part in the following edition:

"On line 160 "Transfers, subsidies" money payments in the form of transfers (except transfers to physical persons in the form of money payments to employees of public institutions), including in National fund from the republican budget and subsidy are shown.";

the tenth to state part in the following edition:

"On line 190 "Other payments" money payments on transfers are shown to physical persons in the form of money payments to employees of public institutions, transfers abroad, on grants, traveling expenses, insurance and lease payments, obligatory social contributions to the State Social Insurance Fund, on assignments and fees on the compulsory social medical insurance, all payments withheld from the salary except the income tax, money payments on return of transfers to the higher budget, disposal of the money connected with transfer to state members of the Eurasian Economic Union of import customs duties and payments and other payments on the cash accounts which are not specified in the previous Articles.";

state Items 79 and 80 in the following edition:

"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 and 110 of the Balance sheet FO-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 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 transfer and transferred into the budget on the corresponding code of budget classification of the income according to the table 21 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Short-term and Long-term Receivables" (lines 012, 013, 014, 015, 016, 017, 018, 019, 021, 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;

represents receivables reconciliation by calculations with the budget for tax revenues for the beginning and the end of the accounting period according to the table 22 FO-5 "The explanatory note to the financial reporting".

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 4 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 and 118 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 6, of the 7 and 9 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 softened, 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.

Information on the assets delivered in trust management on income types and expenses from trust management.

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 according to tables 23 FO-5 "The explanatory note to the financial reporting" is provided:

give the description of each group on construction in progress and capital investments.

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

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 FO-5 form "The explanatory note to the financial reporting".

Under the article "Intangible assets" (line 118 of the Balance sheet FO-1 form):

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 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 10 and 11 of the FO-5 form "The explanatory note to the financial reporting";

information on agreement obligations of public-private partnership.

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 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;

information on accounts payable on calculations with the budget for tax revenues for the beginning and the end of the accounting period according to the table 22 of the FO-5 form "The explanatory note to the financial reporting".

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, and also on reserve on recalculation of foreign currency on foreign activities 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 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 FO-5 form "The explanatory note to the financial reporting".

Under the article "Income from Tax Revenues in the Budget" according to the table 13 of the FO-5 form "The explanatory note to the financial reporting" (line 020 FO-2 "The report on results of financial activities") information on the added amounts of tax revenues of the budget is provided:

information on receipts of transfers and other receipts in republican and local budgets.

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 14 of the FO-5 form "The explanatory note to the financial reporting".

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

about gratuitously the transferred/received long-term assets / inventories according to tables 16 and 16-1 of the FO-5 form "The explanatory note to the financial reporting".

Under the article "Information on Concessionary Assets and Other Assets on Agreements of Public-private Partnership":

about availability of the concessionary assets and other assets received within agreements of public-private partnership by types of fixed assets according to the table 17 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 18 of the FO-5 form "The explanatory note to the financial reporting" for the purpose of identification of transactions on elimination;

on cash receipts into accounts of the external loans reflected on line 017 "External loans and the connected grants of" the FO-3 form "The report on movement of money (direct method)".

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 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 "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 and the listed customs duties before state members of the Eurasian Economic Union according to the table 15 of the FO-5 form "The explanatory note to the financial reporting" is provided.

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

80. Under Articles of "The report on movement of money on accounts of public institution on sources of financing (direct method)" (the FO-3) form is provided information on receipts and disposals of money, on types of activity for the accounting period:

information on receipt of money and the carried-out payments for Fund of compensation by the victim;

information on movement of money on other accounts, according to the table 24 of the FO-5 form "The explanatory note to the financial reporting".";

appendix to the specified Rules to be reworded as follows according to appendix 7 to this order.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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

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

3) 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 the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

It is approved Bureau of national statistics of the Agency on strategic planning and reforms of espublika Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 19, 2021 127

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
the accounting period on "___" ________ 20 __ years

Index: FO-1 form

Frequency: semi-annual, annual

The form of administrative data is placed on the Internet – resource:

www.minfin.gov.kz

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

AKYOTIYOV	Stroyoka code	On на­ча­ло от­чет­но­го peyoriyooyoda	On koyonets от­чет­но­го peyoriyooyoda
1	2	3	4
I. Kratyokoyosrochyony akyotiyova

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