ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN
of May 5, 2026 No. 289
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404 "About approval of the list and forms of the annual financial reporting for the publication the organizations of public interest (except the financial organizations) in depositary"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404 "About approval of the list and forms of the annual financial reporting for the publication by the organizations of public interest (except the financial organizations) in depositary" (it is registered in the Register of state registration of regulatory legal acts at No. 15384) the following changes:
state preamble in the following edition:
"According to the subitem 2) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and subitem 643-6) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 I ORDER:";
appendices 2, of 3, of 4, 5 and 6 to the specified order to be reworded as follows according to appendices 1, of 2, of 3, 4 and 5 to this order.
2. To provide to department of methodology of financial accounting, audit and assessment 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 Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;
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 after ten calendar days after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
|
It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan |
|
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of May 5, 2026 No. 289
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404
Form
Balance sheet accounting period 20 ___ year
It is represented: in depositary of the financial reporting in electronic format by means of the software
The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: www.gov.kz
Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): No. 1 - B (balance)
Frequency: annual
Accounting period: 20 ___ years
The group of people, representing the form intended for collection of administrative data on a grant basis: the organizations of public interest (except the financial organizations)
The term of representation of the form intended for collection of administrative data on a grant basis: annually no later than August 31 of the year following reporting
Note: the explanation on filling of the report is given in appendix to the form intended for collection of the administrative data "Balance sheet"
Business and identification number 
Collection method: on paper and in electronic form
Name of the ____________________________________________ organization
as of "__" ______________ years
in thousands of tenges
|
Name of indicators |
Code of line |
By the end of the reporting period |
For the beginning of the accounting period |
|
Assets |
|||
|
I. Current assets: |
|||
|
Money and their equivalents |
010 |
||
|
The current financial assets estimated on depreciated cost |
011 |
||
|
The current financial assets estimated at fair value through other comprehensive income |
012 |
||
|
The current financial assets carried at fair value through profits or losses |
013 |
||
|
Short-term derivative financial instruments |
014 |
||
|
Other current financial assets |
015 |
||
|
Short-term trade and other receivables |
016 |
||
|
Short-term receivables on lease |
017 |
||
|
Current assets under contracts with buyers |
018 |
||
|
Current income tax |
019 |
||
|
Inventories |
020 |
||
|
Biological assets |
021 |
||
|
Other current assets |
022 |
||
|
Total current assets (the amount to line 010 on 022) |
100 |
||
|
Assets (or disposal groups), held for sale |
101 |
||
|
II. Non-current assets |
|||
|
The non-current financial assets estimated on depreciated cost |
110 |
||
|
The non-current financial assets estimated at fair value through other comprehensive income |
111 |
||
|
The non-current financial assets carried at fair value through profits or losses |
112 |
||
|
Long-term derivative financial instruments |
113 |
||
|
The investments considered on original cost |
114 |
||
|
The investments considered by equity method |
115 |
||
|
Other non-current financial assets |
116 |
||
|
Long-term trade and other receivables |
117 |
||
|
Long-term receivables on lease |
118 |
||
|
Non-current assets under contracts with buyers |
119 |
||
|
Investment property |
120 |
||
|
Fixed assets |
121 |
||
|
Asset in the form of right to use |
122 |
||
|
Biological assets |
123 |
||
|
Prospecting and estimative assets |
124 |
||
|
Intangible assets |
125 |
||
|
Deferred tax assets |
126 |
||
|
Other non-current assets |
127 |
||
|
Total non-current assets (the amount of lines with 110 on 127) |
200 |
||
|
Balance (line 100 + line 101 + line 200) |
|||
|
Obligation and capital |
|||
|
III. Short-term obligations |
|||
|
The short-term financial liabilities estimated on depreciated cost |
210 |
||
|
The short-term financial liabilities estimated at fair value through profit or loss |
211 |
||
|
Short-term derivative financial instruments |
212 |
||
|
Other short-term financial liabilities |
213 |
||
|
Short-term trade and other accounts payable |
214 |
||
|
Short-term estimative obligations |
215 |
||
|
Current tax liabilities on the income tax |
216 |
||
|
Employee benefits |
217 |
||
|
Short-term debt on lease |
218 |
||
|
Short-term obligations under agreements buyers |
219 |
||
|
Government subsidies |
220 |
||
|
Dividends for payment |
221 |
||
|
Other short-term obligations |
222 |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Effectively work with search system
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
Get help
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.