ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2013 No. 501

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325 "About approval of forms and rules of creation and accounts presentation"

According to Article 117 of the Budget code of the Republic of Kazakhstan I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325 "About approval of forms and rules of creation and accounts presentation" (registered in the Register of state registration of regulatory legal acts for No. 6352, No. 281-282 (26342-26343)) published in the Kazakhstanskaya Pravda newspaper of October 23, 2010, the following changes and amendments:

Item 1

state in the following edition:

"1. Approve:

1) forms of the financial reporting:

the Balance sheet form 1, according to appendix 1 to this order;

form 2 "The report on results of financial activities", according to appendix 2 to this order;

form 3 "The report on movement of money on accounts of public institution on sources of financing (direct method)", according to appendix 3 to this order;

form 4 "The report on changes of net assets / the capital", according to appendix 4 to this order;

form 5 "The explanatory note to the financial reporting", according to appendix 5 to this order;

form 6 "The balance sheet by reorganization", according to appendix 6 to this order;

2) Rules of creation and accounts presentation, according to appendix 7 to this order.";

in the Rules of creation and accounts presentation (further - Rules) approved by the specified order:

state the right upper corner in the following edition:

Appendix 7

to the order of the Minister of Finance

Republic of Kazakhstan

of July 8, 2010 No. 325

state Item 2 in the following edition:

"2. The public institutions containing at the expense of republican and local budgets, constitute annual, semi-annual accounts in the amount established by these rules.";

in Item 7 to exclude the paragraph of the sixth;

state Item 8 in the following edition:

"8. The annual financial reporting is constituted as of January 1 of the year following reporting. The semi-annual financial reporting is constituted as of July 1 of the current financial year.

The annual financial reporting is constituted for the calendar period from January 1 to December 31.";

in Item 10 paragraph one to state in the following edition:

"10. The amount of the annual, semi-annual financial reporting represented by public institutions includes:";

state Item 11 in the following edition:

"11. The annual and semi-annual financial reporting is signed by the head of public institution, the chief accountant or person heading division, providing conducting financial accounting in public institution.

Near the signature of the head and chief accountant obligatory disaggregation of the signature (surname and initials).";

state Item 12 in the following edition:

"12. By reorganization (merge, accession, separation, allocation) of public institution, property rights and obligations pass to the legal successor in case of merge and accession - according to the transfer act, and in case of separation and allocation - according to the separation balance sheet. The separation balance sheet is constituted in one copy for each allocated public institution. In case of liquidation the liquidation balance sheet in the Balance sheet form 1 is constituted.

In case of allocation of public institution by public institution the Balance sheet is submitted to the administrator of budget programs of former subordination by reorganization (form 6) with appendix of all forms of the financial reporting provided by these rules before date of reorganization.

In case of accession and merge of public institutions by public institution the financial reporting in full of the forms provided by these rules from the beginning of year to the reporting date following date of reorganization with appendix of the transfer act is submitted to the administrator of budget programs of new subordination.";

state Item 16 in the following edition:

"16. Public institutions constitute the annual, semi-annual financial reporting on the basis of the checked accounting entries supported by the relevant documents. Before creation of the balance sheet the reconciliation of turnovers and remaining balance on analytical accounts with turnovers and account balances of synthetic accounting is made. Approval of the main indicators of the financial reporting in forms of annual and semi-annual reports is made according to the scheme according to appendix to these rules.";

in Item 24 to state paragraph two in the following edition:

"On line 010 "Money and their equivalents" (1010, 1020, 1030, 1040, 1050, 1060, 1070, 1080, 1090) balance sheet asset balances in cash on KSN for accounting of receipts and calculations, on accounts in foreign currency and special accounts of the budget investment project on external loans and grants, in cash desk, on the current and settlement accounts of public institution, plan assignments on adoption of obligations, other money are shown.";

in Item 40 the fourteenth to state the paragraph in the following edition:

"On line 122 "Other operating expenses" (7050, 7120, 7140) the amount of accrued expenses on transfers is shown to physical persons, insurance payments, on transfer of the income in the budget from realization of non-current assets, to superestimated income in the budget from paid services, and to other operating expenses.";

in Item 88 third to exclude part;

state Item 89 in the following edition:

"89. In the Section "Cash Flow from Operating Activiies" cash receipt into cash accounts of public institution on sources of financing and their disposal on expense types is reflected.";

state Item 90 in the following edition:

"90. Line 100 "Cash receipt - all" shows the amount of lines 010, of 020, of 030, of 040, of 050, 060.

On line 010 "Financing from the budget" the amount of lines 011, of 012, of 013, of 014, of 015, 016 is shown.

On line 011 of "The current activities" the financing allocated from the budget for individual funding plan according to obligations is shown to the public institutions financed from the republican (local) budget.

On line 012 "Capital investments" the financing allocated from the budget on capital investments is shown.

On line 013 "At the expense of external loans and the connected grants" the received financing according to external loans and the connected grants is shown.

On the line 014 "Transfers" the received financing on transfers is shown.

On line 015 "Subsidies" are shown the received financing on subsidies.

On the line 016 "Other" financing under other Articles, not specified in the previous Articles of the report is shown.

On line 017 "External loans and the connected grants" receipt of funds on the account of the budget investment project on external loans and the connected grants is shown.

On line 020 "Sponsor's and charitable help" the money which arrived on KSN from the sponsor's and charitable help is shown.

On line 030 "From sales of goods, works and services" the money which arrived on KSN from sales of goods (works, services) which remain at the disposal of public institution is shown and is spent for particular purposes.

On line 040 "The earned rewards" are shown drawn interest into the cash account of public institution.

On line 050 "On money of temporary placement" the money which arrived on KSN on money of temporary placement is shown.

On line 060 "Other receipts" other revenues to other cash accounts and the amounts of recoveries of the made cash expenses are shown.";

state Item 91 in the following edition:

"91. Line 200 "Disposal of money - all" shows the amount of lines 110, of 120, of 130, of 140, of 150, of 160, of 170, of 180, 190.

On the line 110 "Compensation" money payments on compensation, holiday, compensation payments are shown.

On line 120 "Pensions and benefits" are shown money payments on the pensions and social benefits established by the pension legislation of the Republic of Kazakhstan.

On line 130 "Taxes and payments in the budget" money payments on taxes and other payments in the budget are shown.

On line 140 money payments to suppliers and contractors of inventories, works and services are shown to "Suppliers and contractors for goods and services".

On line 150 "The advance payments issued for goods and services" are shown money payments in the advance payments issued for the provided services and works.

On line 160 "Transfers, subsidies" money payments in the form of transfers (except transfers to physical persons in the form of money payments to employees of public institutions) and subsidies are shown.

On the line 170 "Remunerations" money payments in the form of remunerations are shown.

On line 180 "Return of remaining balance of budgetary funds" are shown the amount of unused balance of budgetary funds returned in the budget at the end of the accounting year.

On line 190 "Other payments" money payments on transfers are shown to physical persons, grants, traveling expenses, insurance and lease payments, obligatory social contributions to the State Social Insurance Fund, all payments withheld from the salary except the income tax, and other payments on the cash accounts which are not specified in the previous Articles.";

state Item 101 in the following edition:

"101. The line 910 "Increase +/-reduction of money" shows the amount of net movements of money from operating, investing and financial activities (line 300 +/-line 600 +/-line 900). At the same time this amount is equal to difference of lines 920, 930 taking into account the amounts on line 911.";

add with Item 101-1 of the following content:

"101-1. The line 911 "Net exchange difference" is shown the net exchange difference (plus-minus positive/negative) arising because of changes of the currency rate on money and their equivalents in foreign currency for reconciliation of balance of money for the beginning and the end of the accounting period.";

state Item 105 in the following edition:

"105. The following information is provided in disclosures to the financial reporting.

Under the article "Money and Their Equivalents" (line 010 of the Balance sheet form 1):

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

Under the article "Short-term and Long-term Financial Investments" (lines 011, 110th Balance sheet forms 1):

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

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 any 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 budget contribution.

Under the article "Short-term and Long-term Receivables" (lines 012, 013, 014, 015, 016, 017, 018, 019, 021, 022, 111, 112 and 113 Balance sheet forms 1):

provide the reconciliation of short-term receivables for the beginning and the end of the accounting period reflecting changes according to the table 3 of the Explanatory note form 5;

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;

if necessary the additional information is provided.

Under the article "Inventories" (line 020 of the Balance sheet form 1):

provide 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 form 5 "The explanatory note to the financial reporting";

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 Balance sheet form 1 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, 118th Balance sheet forms 1):

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

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 on the non-current assets which are completely 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;

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.

Under the article "Construction in Progress and Capital Investments" (line 115 of the Balance sheet form 1) information on costs of objects of construction in progress and capital investments is provided.

Under the article "Biological assets" (line 117 of the Balance sheet form 1):

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 form 5 "The explanatory note to the financial reporting".

Under the article "Other Non-current Assets" (line 120 of the Balance sheet form 1) 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 Balance sheet form 1):

types, conditions and amounts of borrowing;

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

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

Under the article "Long-term and Short-term Accounts Payable" (lines 211, 212, 213, 214, 215, 216, 217, 218, 219, 220, 221, 223, 311, 312, 313, 315th Balance sheet forms 1):

information on transactions with the related parties (with public institutions of the system and controlled subjects);

calculations for the created reserve for unused leaves;

amounts and reasons of write-off of accounts payable;

information on accounts payable on lease of assets.

Under the article "Estimative Assets and Estimative Obligations" (lines 222 and 314 of the Balance sheet form 1):

information on the created estimative obligations;

the used amounts of estimative obligations during the accounting period;

short description of nature of contingent obligations and contingent assets.

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