ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 17, 2026 No. 187

About introduction of amendments to orders of the Minister of Finance of the Republic of Kazakhstan of April 28, 2025 No. 198 "About approval of Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital" and 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. 198 "About approval of Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital" the following change:

in Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital 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. 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 3 and 4 to this order.

3. To provide to department of methodology of budget process 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 day of its first official publication.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 17, 2026 No. 187

Appendix 5

to Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital

PKFO-5MB form

The explanatory note to forecast consolidated financial statements _______________________________________
(name of the local budget)
on _________________ years

Chapter 1. General information

Forming of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital is provided by Articles 72 and Item 2 of Article 91 of the Budget code of the Republic of Kazakhstan (further – the Code). The forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital are submitted as a part of the draft of the regional budget, city budget of republican value, the capital.

The forecast consolidated financial statements ____________________ (the name of the local budget) on ______________ are constituted years _________________________________ (the name of local state body) based on revenues yielded the forecast ________________________ (the name of the local budget) and expenses of administrators of local budget programs for accrual method.

The forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital do not join subjects of the quasi-public sector.

Unit of measure of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital - thousands of tenges.

Chapter 2. Basic provisions of accounting policy

The forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital are created according to Rules of creation of forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital and accounting policies approved by the 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 regional budget, city budget of republican value, the capital are reflected in limits of information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital. In forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital flows according to the control account of cash of the regional budget, city budget of republican value, the capital, the control account of cash of paid services and other accounts of money within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital 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 according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital and changes of the planned period.

Inventories

Inventories are reflected on their actual cost. In forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital acquisition value of inventories of the planned period is reflected in expenses. Stock remainders join in forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital.

Fixed assets

In forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital 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 determined 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 according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital 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 according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital and changes of the planned period.

Investment real estate

The investment real estate joins in forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital.

Intangible assets

In forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital 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 determined by the Order No. 223 are used.

Intangible assets join in forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital and changes of the planned period.

Receivables and payables

Receivables and payables join in forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital.

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 according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital 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 according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budget of republican value, the capital.

Pension liabilities

Pension liabilities join in forecast consolidated financial statements according to the regional budget, city budget of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budgets of republican value, the capital.

Forecast indicators on changes of pension liabilities are reflected in limits of the planned period.

Income

Forecast data on the income of the regional budget, city budgets of republican value, the capital are reflected in the basis of data of forecasting of receipts in the regional budget, the city budgets of republican value, the capital determined according to article 52 of the Code.

Income from tax and non-tax revenues according to actual data joins in forecast consolidated financial statements according to the regional budget, city budgets of republican value, the capital within information provided in the performance report of the regional budget, city budgets of republican value, the capital.

Concessionary assets and liabilities

Concessionary assets and liabilities join in forecast consolidated financial statements according to the regional budget, city budgets of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budgets of republican value, the capital and changes of the planned period.

Chapter 3. Disclosures to forecast consolidated financial statements _________________________ (the name of the local 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 according to the regional budget, city budgets of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budgets of republican value, the capital.

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 Procedures of treasurer budget implementation and their cash servicing, the procedure of treasurer accounting and monitoring approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2025 No. 328.

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
Increase	011
Reduction of everything, including:	012
It is added depreciation	013
Balance for the end	014

Explanation: The structure of fixed assets, includes the earth, buildings, constructions, transfer devices, vehicles, machines and the equipment, tools, production and economic stock and other fixed assets including accepted under agreements of concession.

The earth will not be amortized and data join in forecast consolidated financial statements according to the regional budget, city budgets of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budgets of republican value, the capital.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

write-off of original cost of the donated objects

amount of charged depreciation

other changes

Note 8.

The table 8.1 Construction in progress and capital investments (code of line 113 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: Construction in progress and capital investments include the amounts of accumulated costs on construction, reconstruction, acquisition of fixed asset objects and intangible assets with unfinished cycle of capital works and not put in operation on reporting date. The structure of balance of construction in progress and capital investments also joins balance on construction in progress of objects under agreements of concession at the cost of costs before completion of construction.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

transfer of objects of construction in progress and capital investments in structure of fixed assets and/or intangible assets

other transactions

Note 9.

Table 9.1 Intangible assets (code of line 114 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 of everything, including:	012
It is added depreciation	013
Balance for the end	014

Explanation: The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result:

depreciations

voluntary conveyance

other transactions

Note 10.

The table 10.1 Increase as a part of non-current assets under agreements of public-private partnership, including concession (as a part of fixed assets (code of line 112), construction in progress and capital investments (code of line 113), intangible assets (code of line 114) forecast consolidated statement about financial position)

Name of asset	Code of line	Signature date and agreement number of concession	Registration date and registration agreement number of concession in bodies of treasury	The period of creation or date of transfer to the concessionary of object under the agreement of concession	The period of operation of object under the agreement of concession (years and total quantity of years)	Fact	Assessment	Forecast
						20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8	9	10	11
In total concessionary assets, including:	100
Fixed assets, including (on objects):	200
…	201
Intangible assets, including (on objects):	300
…	301
Construction in progress and capital investments, including (on objects):	400
…	401

Explanation: In table 10.1 increase as a part of non-current assets under agreements of public-private partnership, including concession is reflected in structure: fixed assets, intangible assets, construction in progress and capital investments.

Note 11.

Table 11.1 Other non-financial assets (code of line 115 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 non-financial assets join in forecast consolidated financial statements according to the regional budget, city budgets of republican value, the capital within information provided in consolidated financial statements about execution of the regional budget, city budgets of republican value, the capital and changes of the planned period.

Note 12.

Table 12.1 Loans and obligations on public-private partnership (code of line 210 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
Loans
Balance at the beginning of the period	010
Increase	011
Reduction	012
Balance at the end of the period	013
Obligations on public-private partnership
Balance at the beginning of the period	020
Increase	021
Reduction	022
Balance at the end of the period	023
Loans and obligations on public-private partnership of all
Balance at the beginning of the period	100
Balance at the end of the period	200

Explanation: The balance on loans and obligations on public-private partnership joins debt on the obtained internal and external loans, the government issued securities placed in the internal and external markets, agreement obligations of public-private partnership, including concession.

The amounts on the line "Increase" are considered as a result …

The amounts on the line "Reduction" are considered as a result …

Table 12.2 Loans and obligations on public-private partnership (code of line 210 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
Everything, including:	100
obligations on the government issued securities, loans	010
under agreements of concession	011
under other agreements of public-private partnership	012

Explanation: In table 12.2 loans and obligations on public-private partnership are provided by obligations on the government issued securities, loans, agreements of concession, other agreements of public-private partnership.

The table 12.3 Reduction as a part of concession agreement obligations (code of line 210 of forecast consolidated statement about financial position)

Administrator of budget programs	Name of subject to concession	Code of line	Number and date of the agreement of concession	Number and registration date of the agreement of concession	Period of payments for agreement obligations (dates and total quantity of years)	Fact	Assessment	Forecast
						20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8	9	10	11
		010
	…	020
	In total	100

Explanation: Reduction as a part of agreement obligations of concession by subjects to concession with indication of the period of payments for agreement obligations is reflected in table 12.3.

Table 12.4 of Change in structure of agreement obligations of concession (code of line 210 * 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:	100
Increase	200
Reduction	300
Balance for the end:	400

Explanation: * the balance of agreement obligations of concession for the beginning and the end of the period joins in the total amount of balance of obligations on line 210 of forecast consolidated statement about financial position.

Table 12.5 of Agreement obligation of concession (code of line 210 of forecast consolidated statement about financial position)

Name of subject to concession	Code of line	Signature date and agreement number of concession	Registration date and registration agreement number of concession in bodies of treasury	Total amount of agreement obligations of concession of everything, including:				Fact	Assessment	Forecast
				investment costs	operating costs	others	total amount (column 5+ grafa6+ column 7)	20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8	9	10	11	12	13
…	010
	011
In total	100

Explanation: Information on agreement obligations of concession is reflected according to forecast consolidated financial statements of administrators of budget programs.

Table 12.6 Reference information under agreements of concession

Name of subject to concession	Code of line	Signature date and agreement number of concession	Registration date and registration agreement number of concession in bodies of treasury	Total amount of agreement obligations of concession of everything, including:				Total amount of repayment with the accruing result	Balance of outstanding agreement obligation for the end of forecast period (column 8-the column 9)
				investment costs	operating costs	others	Total (column 5+ column 6+ column 7)		20khkh year
1	2	3	4	5	6	7	8	9	10
…	010
	011
In total	100

Explanation: Reference information under agreements of public-private partnership is created according to the agreements registered in bodies of treasury.

The table 12.7 Reduction as a part of obligations under other agreements of public-private partnership (code of line 210 of forecast consolidated statement about financial position)

Administrator of budget programs	Name of object	Code of line	Signature date and agreement number of concession	Registration date and registration agreement number of public-private partnership in bodies of treasury	Period of payments for agreement obligations (dates and total quantity of years)	Fact	Assessment	Forecast
						20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8	9	10	11
	...	010
		011
	In total	100

Explanation: Information on reduction of obligations on other agreements of public-private partnership is reflected according to forecast consolidated financial statements of administrators of budget programs.

Table 12.8 of Change in structure of obligations under other agreements of public-private partnership (code of line 210 * 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	100
Increase	200
Reduction	300
Balance for the end	400

Explanation: * the balance of obligations under other contracts of public-private partnership for the beginning and the end of the period joins in the total amount of balance of obligations on line 210 of forecast consolidated statement about financial position.

Table 12.9 of the Obligation (the amount of balance of obligations under other agreements of public-private partnership (code of line 210 of forecast consolidated statement about financial position)

Name of object of public-private partnership	Code of line	Signature date and agreement number of public-private partnership	Registration date and registration agreement number of public-private partnership in bodies of treasury	Total amount of obligations under other agreements of public-private partnership	Fact	Assessment	Forecast
					20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8	9	10
…	010
	011
In total	100

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info