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The document ceased to be valid since  May 31, 2025 according to Item 1 of the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of May 14, 2025 No. 225

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

of September 12, 2023 No. 964

About introduction of amendments to the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of May 27, 2019 No. 492 "About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs"

I ORDER:

1. Bring in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of May 27, 2019 No. 492 "About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs" (it is registered in the Register of state registration of regulatory legal acts at No. 18750) the following changes:

in Rules of creation of forecast consolidated financial statements of the administrator of the budget programs approved by the specified order:

appendices 6, 7, 8 and 9 to the specified Rules to be reworded as follows 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 the 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 since January 1, 2024 and is subject to official publication.

The deputy prime minister is the Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Appendix 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of September 12, 2023 No. 964

Appendix 6

to Rules of creation of forecast consolidated financial statements of the administrator of budget programs

The explanatory note to forecast consolidated financial statements on _________________ years

1. General information:

Name of the administrator of budget programs:
_________________________________________________________

Number of subordinated organizations:
_________________________________________________________________

Unit of measure: thousands of tenges

2. Disclosures to forecast consolidated statement about financial position

2.1 Assets

Table 1. Changes (increase) as a part of short-term financial investments (code of line 011 of forecast consolidated statement about financial position)

ABP

Specifics

Name

Code of line

Fact

Assessment

Forecast

20khkh

year

20khkh

year

20khkh

year

20khkh

year

20khkh

year

1

2

3

4

5

6

7

8

9

511

Budget credits to local executive bodies, except for budget credits on implementation of budget investment projects

010

512

Budget credits to local executive bodies on implementation of budget investment projects

011

513

Budget credits to the specialized organizations

012

514

Budget credits to physical persons

013

519

Other domestic budget credits

014

521

Budget credits to foreign states

015

531

Guarantee of the state

016

541

State guarantee

017

611

Acquisition of shares, securities of legal entities

018

621

Share acquisition of the international organizations

019

In total

100

Note:

Table 2. Changes in structure of short-term financial investments (code of line 011 of forecast consolidated statement about financial position)

ABP

Name

Code of line

Fact

Assessment

Forecast

20khkh year

20khkh

year

20khkh

year

20khkh

year

20khkh

year

1

2

3

4

5

6

7

8

Balance for the beginning

010

Increase

011

Reduction

012

Balance for the end

013

Note:

Table 3. Changes (increase) as a part of inventories (code of line 020 of forecast consolidated statement about financial position)

ABP

Specifics

Name

Code of line

Fact

Assessment

Forecast

20khkh

year

20khkh

year

20khkh

year

20khkh

year

20khkh

year

1

2

3

4

5

6

7

8

9

Materials, all (the amount of lines with 010 on 014), including:

100

141

Acquisition of food

010

142

Acquisition of medicines and other products of medical appointment

011

143

Acquisition, tailoring and repair of pieces of ware property and other uniform and special regimentals

012

144

Acquisition of fuel, fuels and lubricants

013

149

Acquisition of other inventories

014

Note:

Table 4. Changes in structure of inventories (code of line 020 of forecast consolidated statement about financial position)

ABP

Name

Code of line

Fact

Assessment

Forecast

20khkh year

20khkh year

20khkh year

20khkh year

20khkh year

1

2

3

4

5

6

7

8

Balance for the beginning

010

Increase

011

Reduction

012

Balance for the end

013

Note:

Table 5. Changes (increase) as a part of long-term financial investments (code of line 110 of forecast consolidated statement about financial position)

ABP

Specifics

Name

Code of line

Fact

Assessment

Forecast

20khkh

year

20khkh

year

20khkh

year

20khkh

year

20khkh

year

1

2

3

4

5

6

7

8

9

511

Budget credits to local executive bodies, except for budget credits on implementation of budget investment projects

010

512

Budget credits to local executive bodies on implementation of budget investment projects

011

513

Budget credits to the specialized organizations

012

514

Budget credits to physical persons

013

519

Other domestic budget credits

014

521

Budget credits to foreign states

015

531

Guarantee of the state

016

541

State guarantee

017

611

Acquisition of shares, securities of legal entities

018

612

Forming and increase in the authorized capital of subjects of the quasi-public sector

019

621

Share acquisition of the international organizations

020

In total

100

Note:

Table 6. Changes in structure of long-term financial investments (code of line 110 of forecast consolidated statement about financial position)

ABP

Name

Code of line

Fact

Assessment

Forecast

20khkh

year

20khkh

year

20khkh

year

20khkh

year

20khkh

year

1

2

3

4

5

6

7

8

Balance for the beginning

010

Increase

011

Reduction

012

Balance for the end

013

Note:

Table 7. Changes (increase) as a part of fixed assets as a result of acquisition (codes of lines 114 of forecast consolidated statement about financial position)

ABP

Specifics

Name

Code of line

Fact

Assessment

Forecast

20khkh

year

20khkh

year

20khkh

year

20khkh

year

20khkh

year

1

2

3

4

5

6

7

8

9

411

Earth

010

412

Buildings

011

412

Constructions

012

412

Transfer devices

013

413

Vehicles

014

414

Machine and equipment

015

414

Tools, production and economic stock

016

419

Other fixed assets

017

In total

100

Note:

Table 8. Changes (increase) as a part of fixed assets as a result of capital repairs (codes of lines 114 of forecast consolidated statement about financial position)

ABP

Specifics

Name

Code of line

Fact

Assessment

Forecast

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