ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 20, 2021 No. 371

About introduction of amendments to the order of the acting minister of finance of the Republic of Kazakhstan of November 5, 2019 No. 1223 "About approval of Rules of creation of forecast consolidated financial statements under the republican budget"

According to Item 3 of Article 61-1 of the Budget code of the Republic of Kazakhstan of December 4, 2008 I ORDER:

1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of November 5, 2019 No. 1223 "About approval of Rules of creation of forecast consolidated financial statements under the republican budget" (it is registered in the Register of state registration of regulatory legal acts at No. 19591, it is published on November 19, 2019 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

in the Rules of creation of forecast consolidated financial statements under the republican budget approved by the specified order:

5, of 6, 7 and 8 to be reworded as follows appendices according to appendices 1, of 2, 3 and 4 to this order.

2. To provide to department of the budget legislation 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.

"Is approved" Ministry of national economy of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of April 20, 2021 No. 371

Appendix 5

to Rules of creation of forecast consolidated financial statements under the republican budget

The explanatory note to forecast consolidated financial statements under the republican budget on _________________ years

1. General information

Forming of forecast consolidated financial statements under the republican budget is provided by Articles 61-1 and 74 of the Budget code of the Republic of Kazakhstan of December 4, 2008. The forecast consolidated financial statements under the republican budget are submitted as a part of the bill on the republican budget.

The forecast consolidated financial statements under the republican budget on ______________ are constituted years by the Ministry of Finance of the Republic of Kazakhstan based on revenues of the republican budget and expenses yielded the forecast ____ administrators of republican budget programs for accrual method. The forecast consolidated financial statements under the republican budget do not join subjects of the quasi-public sector.

Unit of measure of forecast consolidated financial statements under the republican budget - thousands of tenges.

2. Basic provisions of accounting policy

The forecast consolidated financial statements under the republican budget are created according to Rules of creation of forecast consolidated financial statements under the republican budget and accounting policies, the approved order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444 "About approval of accounting policy" (it is registered in the Register of state registration of regulatory legal acts at No. 6505).

Money and their equivalents

All transactions connected with transfer of receipts in the budget and implementation of payments from the budget are reflected in the Single treasurer account. Cash flows on the Single treasurer account in forecast consolidated financial statements on the republican budget are reflected in limits of information provided in consolidated financial statements about execution of the republican budget. In forecast consolidated financial statements under the republican budget flows according to the control account of cash of the republican budget, the control account of cash of paid services and other accounts of money within information provided in consolidated financial statements about execution of the republican budget are reflected.

Financial investments

Financial investments join financial investments into subjects of the quasi-public sector and the other organizations, budget credits. Financial investments into subjects of the quasi-public sector are reflected on actually incured costs (cost). Budget credits are reflected at cost. Financial investments join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget and changes of the planned period.

Inventories

Inventories are reflected on their actual cost. In forecast consolidated financial statements under the republican budget acquisition value of inventories of the planned period is reflected in expenses. Stock remainders join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

Fixed assets

In forecast consolidated financial statements under the republican budget fixed assets are reflected at book value, determined by subtraction from original cost of accumulated depreciation and charged depreciation of the corresponding planned period.

In case of depreciation of fixed assets the annual depreciation rates approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" are used (it is registered in the Register of state registration of regulatory legal acts at No. 6443).

Fixed assets join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget and changes of the planned period.

Construction in progress

Construction in progress is measured on actual costs. Costs on the unfinished and finished, but not put in operation construction objects and reconstruction pass to balance of the next year. The construction objects finished and put in operation based on acceptance acts belong on accounts of non-current assets in full amount of the costs made on them. Construction in progress joins in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget and changes of the planned period.

Investment real estate

The investment real estate joins in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

Intangible assets

In forecast consolidated financial statements under the republican budget intangible assets are reflected at book value, determined by subtraction from original cost of accumulated depreciation and charged depreciation for the corresponding planned period.

In case of depreciation of intangible assets the annual depreciation rates approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" are used (it is registered in the Register of state registration of regulatory legal acts at No. 6443).

Intangible assets join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget and changes of the planned period.

Receivables and payables

Receivables and payables join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

Loans

Accounting of the obtained loans is made at cost and/or nominal value. Loans join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget and changes of the planned period.

Estimative obligations, contingent obligations and contingent assets

Estimative obligations, contingent obligations and contingent assets join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

Pension liabilities

Pension liabilities join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

Forecast indicators on changes of pension liabilities are reflected in limits of the planned period.

Income

Forecast data on the income of the republican budget are reflected in the basis of data of forecasting of the receipts in the republican budget performed according to the order of the acting minister of national economy of the Republic of Kazakhstan "About approval of the Technique of forecasting of receipts of the budget" of January 21, 2015 No. 34 (it is registered in the Register of state registration of regulatory legal acts at No. 10322).

Income from tax and non-tax revenues according to actual data joins in forecast consolidated financial statements under the republican budget within information provided in the performance report of the republican budget.

Concessionary assets and liabilities

Concessionary assets and liabilities join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget and changes of the planned period.

3. Disclosures to forecast consolidated financial statements under the republican budget

Note 1.

Table 1.1 the Money and their equivalents (code of line 010 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Salyyodo on на­ча­ло	010
Uveyoliyocheyoniye	011
Umenyyosheyoniye	012
Salyyodo on koyonets	013

Explanation: The balance of money includes …

Note 2.

Table 2.1 Financial investments (code of line 011 of forecast consolidated statement about financial position)

Name	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Financial investments into the authorized capital of subjects of the quasi-public sector, securities of legal entities and international organizations
Balance at the beginning of the period	010
Increase	011
Reduction	012
Balance at the end of the period	013
Budget credits
Balance at the beginning of the period	020
Increase	021
Reduction	022
Balance at the end of the period	023
Financial investments of all
Balance at the beginning of the period	100
Balance at the end of the period	200

Explanation: Financial investments join budget credits, investments into subjects of the quasi-public sector and the other organizations, loans granted as a result of accomplishment of the state guarantees and guarantees.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

- repayments …

- write-offs donated

- other changes …

Note 3.

Table 3.1 the Long-term financial investments considered on equity method (code of line 012 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Salyyodo on на­ча­ло	010
Uveyoliyocheyoniye	011
Umenyyosheyoniye	012
Salyyodo on koyonets	013

Explanation: The long-term financial investments considered on equity method join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

Note 4.

The table 4.1 the Advance payments issued (code of line 013 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Salyyodo on на­ча­ло	010
Uveyoliyocheyoniye	011
Umenyyosheyoniye	012
Salyyodo on koyonets	013

Explanation: Advance payments are made according to the Rules of budget implementation and its cash servicing approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 (it is registered in the Register of state registration of regulatory legal acts at No. 9934).

Note 5.

Table 5.1 Other receivables (code of line 014 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Salyyodo on на­ча­ло	010
Uveyoliyocheyoniye	011
Umenyyosheyoniye	012
Salyyodo on koyonets	013

Explanation: Other receivables receivables of buyers and customers, on lease, by calculations with the budget, workers on imprests, remunerations to obtaining and other debt are included.

Note 6.

Table 6.1 Inventories (code of line 111 of forecast consolidated statement about financial position)

Name	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Balance for the beginning	010
Increase	011
Reduction	012
Balance for the end	013

Explanation: Inventories the balance of materials, work in progress, finished goods, goods and in-transit inventories are included.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

- uses …

- write-offs …

- other changes …

Note 7.

Table 7.1 Fixed assets (code of line 112 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Salyyodo on на­ча­ло	010
Uveyoliyocheyoniye	011
Umenyyosheyoniye все­го, in that chisyol:	012
Nayochisyoleyono of amoryotiyozayotion	013
Salyyodo on koyonets	014

Explanation: The structure of fixed assets, includes the earth, buildings, constructions, transfer devices, vehicles, machines and the equipment, tools, production and economic stock and other fixed assets including accepted under agreements of concession.

The earth will not be amortized and data join in forecast consolidated financial statements under the republican budget within information provided in consolidated financial statements about execution of the republican budget.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

- write-off of original cost of the donated objects …

- amount of charged depreciation …

- other changes …

Note 8.

The table 8.1 Construction in progress and capital investments (code of line 113 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Salyyodo on на­ча­ло	010
Uveyoliyocheyoniye	011
Umenyyosheyoniye	012
Salyyodo on koyonets	013

Explanation: Construction in progress and capital investments include the amounts of accumulated costs on construction, reconstruction, acquisition of fixed asset objects and intangible assets with unfinished cycle of capital works and not put in operation on reporting date. The structure of balance of construction in progress and capital investments also joins balance on construction in progress of objects under agreements of concession at the cost of costs before completion of construction.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

- transfer of objects of construction in progress and capital investments in structure of fixed assets and/or intangible assets …

- other transactions …

Note 9.

Table 9.1 Intangible assets (code of line 114 of forecast consolidated statement about financial position)

Name	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Balance for the beginning	010
Increase	011
Reduction of everything, including:	012
It is added depreciation	013
Balance for the end	014

Explanation: The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

- depreciations …

- voluntary conveyance …

- other transactions …

Note 10.

The table 10.1 Increase as a part of non-current assets under agreements of public-private partnership, including concession (as a part of fixed assets (code of line 112), construction in progress and capital investments (code of line 113), intangible assets (code of line 114) forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye of akyotiyov	Stroyoka code	Dayota podyopiyosayoniya and noyomer of doyogoyovoyor of konyotsesyosiya	Dayota of reyogiyostrayotion and reyogiyostrayotsiyoonyony noyomer of doyogoyovoyor of konyotsesyosiya in kazyonayocheyyostvo oryogayona	Peyoriyood soyozdayoniya or dayota of peyoreyodayocha to konyotsesyosiyooyoneyor of objyoekyot on konyotsesyosiya doyogoyovoyora	Peyoriyood of eksyopluyoayotayotion of objyoekyot on konyotsesyosiya doyogoyovoyora (goyoda and obyoshchy koyoliyocheyostvo of years)	Fact	Otsenyoka	Proyognoz
						20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8	9	10	11
Vseyogo of konyotsesyosiyoonyony akyotiyov, in that chisyol:	100
Osyonovyony sredyostvo, in that chisyol (on objyoekyota):	200
…	201
Nemayoteyoriyoalyyony akyotiyova, in that chisyol (on objyoekyota):	300
…	301
Nezayoveryoshenyony stroyoiyotelyyostvo and kayopiyotalyyony vloyozheyoniya, in that chisyol (on objyoekyota):	400
…	401

Explanation: In table 10.1 increase as a part of non-current assets under agreements of public-private partnership, including concession is reflected in structure: fixed assets, intangible assets, construction in progress and capital investments.

Note 11.

Table 11.1 Other non-financial assets (code of line 115 of forecast consolidated statement about financial position)

Nayoimeyonoyovayoniye	Stroyoka code	Fact	Otsenyoka	Proyognoz
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7

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