ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 14, 2025 No. 360

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 28, 2025 No. 199 "About approval of Rules of creation of forecast consolidated financial statements under the republican budget"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 28, 2025 No. 199 "About approval of Rules of creation of forecast consolidated financial statements under the republican budget" the following changes:

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

appendices 5 and 6 to the specified Rules to be reworded as follows according to appendices 1 and 2 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) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 14, 2025 No. 360

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

Chapter 1. General information

Forming of forecast consolidated financial statements under the republican budget is provided by Articles 72 and Item 2 of Article 90 of the Budget code of the Republic of Kazakhstan. 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.

Chapter 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 April 24, 2025 No. 191 "About approval of Accounting policy".

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, into associated organizations and joint businesses are reflected on equity method. The loans granted on budget crediting are reflected at cost. The loans granted subjects of the quasi-public sector – on depreciated cost using effective interest rate method. 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 May 12, 2025 No. 223 "About approval of Rules of conducting financial accounting in public institutions" are used (further – the Order No. 223).

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 No. 223 are used.

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

Financial liabilities are estimated on depreciated cost with use of effective interest rate method, except for the financial liabilities carried at fair value on financial result. As fair value of the government securities placed in the domestic capital market their nominal value is accepted. 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 Deputy prime minister - the Minister of national economy of the Republic of Kazakhstan of April 30, 2025 No. 138 "About approval of the Technique of forecasting of budget receipts" (further – the Order No. 138).

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.

Chapter 3. Procedure for 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)

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: 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)

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: 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)

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: Advance payments are made according to the Rules of budget implementation and its cash servicing for 2025 financial year approved by the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2025 No. 272.

Note 5.

Table 5.1 Other receivables (code of line 014 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: 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)

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

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