Order of the Minister of Finance of the Republic of Kazakhstan "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 on..." 399

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 16, 2026 No. 399

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 1, 2, 3, 4, 5, 6, 7, 8 and 9 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 8 and 9 to this order.

2. 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 since July 1, 2026 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

M. Takiyev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2026 No. 399

Appendix 1

to Rules of creation of forecast consolidated financial statements under the republican budget

RB PKFO-1 form

Forecast consolidated statement about financial position under the republican budget

Unit of measure: thousands of tenges

Assets	note No.	Code of line	Fact	Assessment	Forecast
Assets	note No.	Code of line	20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8
I. Financial assets
Money and their equivalents	1	010
Financial investments	2	011
The long-term financial investments considered on equity method	3	012
The advance payments issued	4	013
Other receivables	5	014
Total financial assets		100
II. Non-financial assets
Inventories	6	111
Fixed assets	7, 10	112
Construction in progress and capital investments	8, 10	113
Intangible assets	9, 10	114
Other non-financial assets	11	115
Total non-financial assets		200
Balance
Obligations, net assets / capital
III. Obligations
Loans and obligations on state-part partnership	12	210
Accounts payable to suppliers and contractors	13	211
Accounts payable on compensation	14	212
Accounts payable on social payments, transfers, subsidies	15	213
Estimative and warranty obligations	16	214
Other obligations	17	215
Total obligations		300
IV. Net assets / capital
Net assets / capital		400
Balance
Indicators:
Debt	18	500
Net debt	19	600

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2026 No. 399

Appendix 2

to Rules of creation of forecast consolidated financial statements under the republican budget

RB PKFO-2 form

Forecast consolidated statement about results of financial activities on the republican budget

Unit of measure: thousands of tenges

Indicators	note No.	Code of line	Fact	Assessment	Forecast
Indicators	note No.	Code of line	20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8
Income (oil), including:	20	010
Income from tax revenues		011
Transfers from National fund		012
Others		013
Income (not oil), including:		020
Income from tax revenues	21	021
Remunerations	22	022
Dividends and income for shares in legal entities, receipt of part of net income of the state companies	23	023
Income from sales of goods (works, services)	24	024
Transfers from subordinate state bodies		025
Other incomes	25	026
Income, all (amount of lines 010 and 020)		100
Expenses (oil)		120
Expenses (not oil), including:		130
Compensation	26	131
Goods and services	27	132
Other current costs	28	133
Asset depreciation	29	134
Budget subsidies	30	135
Transfers to other levels of the budget	31	136
Other transfers	32	137
Remunerations	33	138
Expenses, all (amount of lines 120 and 130)		200
Net operational balance (line 100 - line 200)		300
The other economic flows included in result of operating activiies including:		400
Net write-off of assets		401
For the first time acknowledged assets		402
Result from disposal of non-current assets		403
Exchange difference		404
Others		405
Share of net profits or losses on the investments considered on equity method		406
Result of operating activiies (line 300 + line 400)	34	500
Result of operating activiies (not oil) (line 500 - (line 010 - line 120)	35	600
Net operational balance (line 100 - line 200) or (line 300)		700
Acquisition of non-financial assets		710
Disposal of non-financial assets		711
Asset depreciation		712
Changes in inventories		713
Other movement of non-financial assets		714
Net acquisition of non-financial assets (line 710 - line 711 - line 712 + line 713 + line 714)		800
Net crediting (borrowing) (line 700 - line 800)	36	900
Net cash flow on transactions with financial assets for implementation of measures of policy		910
General balance of the budget (line 900 + line 910)	37	920
General balance of the budget (not oil) (line 920 - (line 010 - line 120) - (line 410 - line 510 of the Forecast consolidated statement about movement of money under the republican budget	38	930

Appendix 3

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2026 No. 399

Appendix 3

to Rules of creation of forecast consolidated financial statements under the republican budget

RB PKFO-3 form

Forecast consolidated statement about movement of money under the republican budget

Unit of measure: thousands of tenges

Indicators	No. to the prima of chaniye	Code of line	Fact	Assessment	Forecast
Indicators	No. to the prima of chaniye	Code of line	20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7	8
I. Cash flow from operating activiies	39
Cash receipt - all (the amount of lines 110 and 120)		100
Oil receipts – all (the amount of lines 111, 112 and 113), including:		110
Tax revenues		111
Transfers from National fund		112
Others		113
Not oil receipts – all (the amount of lines 121, 122 and 127), including:		120
Tax revenues		121
Non-tax receipts – all (the amount of lines 123, 124, 125 and 126), including:		122
Remunerations		123
Dividends, income for shares in legal entities, receipts of part of net income from the state companies		124
Receipts from sales of goods, works and services		125
Other receipts		126
Receipt of transfers from subordinate state bodies		127
Disposal of money - all (the amount of lines 210 and 220)		200
Disposal of money from operating activiies, oil – everything, including:		210
Costs for exploration		211
Disposal of money from operating activiies, not oil – all (the amount of lines 221, 222, 223, 224, 225, 226, 227 and 228), including:		220
Compensation		221
Acquisition of materials		222
Payment for work and services		223
Other current costs		224
Budget subsidies		225
Transfers to other levels of public administration		226
Other transfers		227
Remunerations		228
Net amount of money from operating activiies (line 100 - line 200)		300
II. Cash flow from investing activities	40
Cash receipt – all (the amount of lines 410, 411, 412, 413 and 414)		400
Cash receipt from disposal of non-financial assets (oil)		410
Cash receipt from disposal of non-financial assets (not oil)		411
Realization of share of controlled and other subjects, securities		412
Repayment of the credits		413
Others		414
Disposal of money – all (the amount of lines 510, 511, 512, 513 and 514)		500
Disposal of money from acquisition of non-financial assets (oil)		510
Disposal of money from acquisition of non-financial assets (not oil)		511
Acquisition of share of controlled and other subjects, securities, and also forming and replenishment of the authorized capital of subjects of the quasi-public sector		512
Granted loans		513
Others		514
Net investments in non-financial assets		550
Net cash flow on transactions with financial assets for implementation of measures of policy		560
Net cash flow on transactions with financial assets for the purposes of liquidity		570
Net amount of money from investing activities (line 400 - line 500)		600
III. Cash flow from financial activities	41
Cash receipt - all (the amount of lines 610 and 620)		700
Receipt of loans		610
Others		620
Disposal of money - all (the amount of lines 710 and 720)		800
Repayment of loans		710
Others		720
Net amount of money from financial activities (line 700 - line 800)		900
Increase +/-reduction of money (line 300 +/-line 600 +/-line 900)		910
Net exchange difference		911
Money at the beginning of the period		920
Money at the end of the period		930

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