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
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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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
About entry into force of the document watch Item 3