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

of November 30, 2023 No. 1237

About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring the following changes in some orders of the Minister of Finance of the Republic of Kazakhstan:

1) in the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation" (it is registered in the Register of state registration of regulatory legal acts at No. 14624):

in Rules of creation of consolidated financial statements by administrators of the budget programs and local authorized bodies on budget implementation approved by the specified order:

1) of Item 3 to state the subitem in the following edition:

"1) the consolidated financial statements about budget implementation of the area (the city of regional value) and district (the cities of regional value) the budget are consolidated financial statements of the area (the city of regional value), district (the cities of regional value) the budget, city budgets of district value, the village, settlement, rural district provided as the financial reporting of the single organization according to Article 120-3 of the Budget code of the Republic of Kazakhstan (further – the Budget code);";

the second Item 11 to state part in the following edition:

"Administrators of republican budget programs and local authorized bodies represent semi-annual and annual consolidated financial statements to department, to the terms established by department. The term of annual consolidated financial statements of administrators of republican and local budget programs, is established no later than February 8 of the year following accounting financial year, and for local authorized bodies – no later than the March 13 following accounting financial year.";

the tenth Item 12 to state part in the following edition:

"Department and authorized body on execution of the local budget in the analytical purposes constitute semi-annual consolidated financial statements as of June 30 of the current financial year in forms no later than September 15 of the year following accounting financial year according to appendices 1, of 2, of 3, of 4, 5 and 6 to these rules.";

the fourth Item 13 to state part in the following edition:

"The copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the budget programs representing the reporting through information system is attached to the financial reporting.";

state Items 31 and 32 in the following edition:

"31. In disclosures to consolidated financial statements the following information is reflected.

Under the article "Money and Their Equivalents" (line 010 of the Consolidated balance sheet KFO-1 form):

data on balances in cash for the beginning and the end of the accounting period according to the table 1 of the KFO-5 form "The explanatory note to consolidated financial statements".

Under the article "Short-term and Long-term Financial Investments" (lines 011 and 110 of the Consolidated balance sheet KFO-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 KFO-5 form "The explanatory note to consolidated financial statements";

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 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 KFO-5 form "The explanatory note to the financial reporting";

information on subjects of the quasi-public sector which investments exceed the size of their net assets.

Under the article "Short-term and Long-term Receivables" (lines 012, 013, 014, 015, 016, 017, 018, 019, 021, 023, 111, 112 and 113 Consolidated balance sheet KFO-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;

information on reserve on doubtful receivables on calculations with the budget for tax revenues, including tax debt of bankrupts and other compulsorily liquidated legal entities.

"The explanatory note to consolidated financial statements" 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 of the KFO-5 form.

Under the article "Inventories" (line 020 of the Consolidated balance sheet KFO-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 KFO-5 form "The explanatory note to consolidated financial statements";

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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 KFO-5 form "The explanatory note to consolidated financial statements";

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 about completely with the non-current assets amortized, 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, basis for its carrying out;

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 and on income types and expenses from trust management.

Under the article "Construction in Progress and Capital Investments" (line 115 of the Consolidated balance sheet KFO-1 form) information on costs of objects of construction in progress and capital investments according to the table 23 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "Biological assets" (line 117 of the Consolidated balance sheet KFO-1 form):

give the description of each group of biological assets;

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 KFO-5 form "The explanatory note to consolidated financial statements".

Under the article "Intangible assets" (line 118 of the Consolidated balance sheet KFO-1 form).

Under the article "Other Non-current Assets" (line 120 of the Consolidated balance sheet KFO-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 also transferred to concession.

Under the article "Long-term and Short-term Financial Liabilities" (lines 210 and 310 of the Consolidated balance sheet KFO-1 form):

types, conditions and amounts of borrowing;

subsequent assessment on separate classes of financial liabilities (at the fair, amortized or other cost);

information on agreement obligations of public-private partnership;

changes for the beginning and the end of the accounting period, according to tables 10 and 11 of the KFO-5 form "The explanatory note to consolidated financial statements".

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 Consolidated balance sheet KFO-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 KFO-5 form "The explanatory note to consolidated financial statements";

information on bills of exchange, including about the amounts of the added remuneration on percent for payment.

Under the article "Estimative and Warranty Obligations" (lines 222 and 314 of the Consolidated balance sheet KFO-1 form):

information on the created estimative obligations;

the used amounts of estimative obligations during the accounting period;

short description of nature of contingent assets and contingent obligations.

Under the article "Other Short-term Accounts Payable" (line 221 of the Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-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 Consolidated balance sheet KFO-1 form) information on remaining balance and transactions on reserves on revaluation of the fixed assets and intangible assets estimated on revaluated value is provided.

Under the articles "Income" and "Expenses" (lines 100 and 200 of the KFO-2 form "Consolidated statement about 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 KFO-5 form "The explanatory note to consolidated financial statements".

Under the article "Other expenses" information according to the table 14 KFO-5 "The explanatory note to consolidated financial statements" is provided:

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.

Under the article "Income from Tax Revenues in the Budget" according to the table 13 of the KFO-5 form "The explanatory note to consolidated financial statements" information on the amounts of imputed incomes from tax revenues in the budget, the major factors influencing receipts in the budget and other information on the income from tax revenues is provided.

Under the article "Receipt of Transfers in the Budget" information on the amounts of imputed incomes on the received transfers in republican and local budgets is provided.

Under the article "Non-tax Receipts" information on the amounts of imputed incomes on the non-tax receipts which arrived in republican and local budgets is provided.

Under the article "Expenses on Reduction of Receipts in the Budget" (line 137 of the KFO-2 form "Consolidated statement about 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 KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "the donated / received long-term assets / inventories" information about gratuitously the transferred/received long-term assets / inventories according to table 16 and 16-1 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "Information on Concessionary Assets and Assets on Other Assets on Agreements of Public-private Partnership" information on 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 KFO-5 form "The explanatory note to consolidated financial statements" is provided.

Under the article "Information on Mutual Transactions" information is provided:

on income types and expenses on mutual transactions of the administrator of budget programs, according to the table 18 of the KFO-5 form "The explanatory note to consolidated financial statements", for the purpose of identification of transactions on elimination;

on cash receipts into accounts of the external loans reflected under the article 017 "External Loans and Connected Grants" of the KFO-3 form "Consolidated statement about movement of money (direct method)" for the purpose of transfer in consolidated financial statements of authorized body on budget implementation.

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 KFO-5 form "The explanatory note to consolidated financial statements", for the purpose of identification of transactions on elimination of the income and expenses of the budget 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 compensation of investment and operating costs, remunerations and other obligations) provided by the agreement according to the table 20 of the KFO-5 form "The explanatory note to consolidated financial statements" is provided.

The public institution provides information:

on investment subsidizing;

about the state guarantees and contingent obligations according to the table 25 of the KFO-5 form "The explanatory note to consolidated financial statements".

32. Under Articles of the KFO-3 form "Consolidated statement about movement of money (direct method)" information on receipts and disposals of money on types of activity for the accounting period is provided;

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

information on receipt of money and the carried-out payments for Fund of support of infrastructure of education;

information on receipt of money and the carried-out payments for Special state fund;

information on cash flow on off-budget accounts, according to the table 24 of the KFO-5 form "The explanatory note to consolidated financial statements.";

the twenty first Item 42 to state part in the following edition:

"Under the article "Other incomes" (code of line 040) 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, Fund of support of infrastructure of education, Special state fund and income gained from other transactions is shown.";

the second Item 54 to state part in the following edition:

"Authorized bodies of area, the cities of republican value, the capital on execution of the local budget no later than March 20 of the year following accounting financial year represent annual consolidated financial statements about execution of the regional budget, budgets of the cities of republican value, the capital to akimat, authorized body of area, the cities of republican value, the capital in relevant organs of the state audit and financial control.";

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

2) 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):

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

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

the thirteenth Item 21 to state part in the following edition:

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