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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 2, 2022 No. 241

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404 "About approval of the list and forms of the annual financial reporting for the publication the organizations of public interest (except the financial organizations)"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404 "About approval of the list and forms of the annual financial reporting for the publication by the organizations of public interest (except the financial organizations)" (it is registered in the Register of state registration of regulatory legal acts at No. 15384) the following changes:

state preamble in the following edition:

"According to subitem 18-1) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics", I ORDER:";

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

4. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

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

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 2, 2022 No. 241

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404

Form

Balance sheet accounting period 20 ___ year

It is represented: in depositary of the financial reporting in electronic format by means of the software

The form of administrative data is placed on Internet resource: www.minfin.gov.kz

Index of form of administrative data: No. 1 - B (balance)

Frequency: annual

The group of people, providing information: the organizations of public interest by results of financial year

Term of representation of form of administrative data: annually no later than August 31 of the year following reporting

Note: the explanation on filling of the report is given in appendix to the form intended for collection of the administrative data "Balance sheet"

The name of the ____________________________________________ organization as of "__" ______________ years

in thousands of tenges

Assets

Code of line

By the end of the reporting period

For the beginning of the accounting period

I. Current assets:







Money and their equivalents

010





The current financial assets estimated on depreciated cost

011





The current financial assets estimated at fair value through other comprehensive income

012





The current financial assets carried at fair value through profits or losses

013





Short-term derivative financial instruments

014





Other current financial assets

015





Short-term trade and other receivables

016





Short-term receivables on lease

017





Current assets under contracts with buyers

018





Current income tax

019





Inventories

020





Biological assets

021





Other current assets

022





Total current assets (the amount to line 010 on 022)

100





Assets (or disposal groups), held for sale

101





II. Non-current assets







The non-current financial assets estimated on depreciated cost

110





The non-current financial assets estimated at fair value through other comprehensive income

111





The non-current financial assets carried at fair value through profits or losses

112





Long-term derivative financial instruments

113





The investments considered on original cost

114





The investments considered by equity method

115





Other non-current financial assets

116





Long-term trade and other receivables

117





Long-term receivables on lease

118





Non-current assets under contracts with buyers

119





Investment property

120





Fixed assets

121





Asset in the form of right to use

122





Biological assets

123





Prospecting and estimative assets

124





Intangible assets

125





Deferred tax assets

126





Other non-current assets

127





Total non-current assets (the amount of lines with 110 on 127)

200





Balance (line 100 + line 101 + line 200)







Obligation and capital

Code of line

By the end of the reporting period

For the beginning of the accounting period

III. Short-term obligations







The short-term financial liabilities estimated on depreciated cost

210





The short-term financial liabilities estimated at fair value through profit or loss

211





Short-term derivative financial instruments

212





Other short-term financial liabilities

213





Short-term trade and other accounts payable

214





Short-term estimative obligations

215





Current tax liabilities on the income tax

216





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