ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 27, 2015 No. 588

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"

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:

change in state language is made to heading, the text in Russian does not change;

change in state language is made to the subitem 2) of Item 1, the text in Russian does not change;

to be reworded as follows the form of the financial reporting 1 "Balance sheet" approved by the specified order according to appendix 1 to this order;

to be reworded as follows the form of the financial reporting of the financial reporting 2 "The report on results of financial activities" approved by the specified order according to appendix 2 to this order;

to be reworded as follows the form of the financial reporting 3 "The report on movement of money on accounts of public institution on sources of financing (direct method)" approved by the specified order according to appendix 3 to this order;

form of the financial reporting 4 "The report on changes of net assets / the capital", approved by the specified order to be reworded as follows according to appendix 4 to this order;

to be reworded as follows the form of the financial reporting 5 "The explanatory note to the financial reporting" approved by the specified order according to appendix 5 to this order;

to be reworded as follows the form of the financial reporting 6 "The balance sheet by reorganization" approved by the specified order according to appendix 6 to this order;

in the Rules of creation and accounts presentation approved by the specified order:

change in state language is made to heading, the text in Russian does not change;

Items 1 and 2 changes in state language are made, the text in Russian does not change;

change in state language is made to Item 5, the text in Russian does not change;

third of Item 9 to state part in the following edition:

"Date of accounts presentation for public institution day of its actual transfer on accessory, except for the public institutions which are in other settlements for which date of accounts presentation is the date of its departure designated in stamp of the post company or courier service, but no later than 5 calendar days before date of accounts presentation is considered.";

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 of public institutions the interim liquidation balance sheet in the Balance sheet form 1 which contains the information about structure of property of the liquidated legal entity, the list of the claims declared by creditors, and also results of their consideration is constituted.

After completion of settlings with creditors the liquidation commission constitutes the liquidation balance sheet in the Balance sheet form 1.

The interim liquidation balance sheet and the liquidation balance sheet affirms authorized body on management of the state-owned property which made the decision on liquidation of the legal entity according to the procedure established by the civil legislation of the Republic of Kazakhstan.

Before submission of the liquidation balance sheet, the liquidated public institutions represent the financial reporting at the scheduled time.

In case of allocation of public institution by public institution the Balance sheet is submitted to the administrator of budget programs of new and former subordination by reorganization (form 6) with appendix of all forms of the financial reporting provided by these rules from the beginning of year 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 before date of reorganization with appendix of the transfer act is submitted to the administrator of budget programs of new subordination (the delivery-acceptance certificate of fixed assets, inventories and others).

By reorganization of public institution of balance on accounts of column 4 of the Balance sheet (forms 6) remaining balance of bookkeeping registers are transferred to accounting registers of new public institution.";

changes in state language are made to Items 14, 15 and 16, the text in Russian does not change;

state Item 17 in the following edition:

"17. Data of balance sheet items for the end of accounting year are confirmed by results of the carried-out inventory count and the discrepancies found at the same time are adjusted to reporting date of the annual financial reporting.

Carrying out inventory count is obligatory: before creation of the annual financial reporting,

when changing responsible persons (on the date of reception-transmission), in case of establishment of the facts of plunders or abuses, and also spoil of values, in case of fire or natural disaster,

in case of liquidation, reorganization (in case of merge, accession, separation and allocation) public institution as legal entity.

The discrepancies of the actual availability of non-current assets revealed in case of inventory count, inventories and money with accounting data are considered in the following procedure:

the non-current assets, inventories and money which appeared in excess are subject to receipt with the subsequent establishment of origins of excess;

the amounts of the established shortages and plunders of non-current assets, inventories and money, and also the amounts of losses from spoil of material values over rates of natural loss charge to perpetrators.

When perpetrators are not identified or from perpetrators is refused collection by court, losses from shortages and spoil are written off on expenses of public institution.";

state Item 19 in the following edition:

"19. The public institutions containing at the expense of republican and local budgets in addition to budgetary funds can have at the order money from sales of goods (works, services), money of the sponsor's, charitable help, money transferred public institution by physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties (further - money of temporary placement), money for realization of functions of local self-government, means in foreign currency and on special accounts of the budget investment project on external loans and grants.";

in Item 21:

third to state the paragraph in the following edition:

"in the debit of account 6090 "Return of remaining balance of budgetary funds" from the credit of sub-accounts 1081 "Plan assignments on adoption of obligations on individual funding plan", 1082 "Plan assignments on adoption of obligations on capital investments", 1083 "Plan assignments on adoption of obligations at the expense of other budgets", 1084 "Plan assignments on adoption of obligations on transfers", 1085 "Plan assignments on adoption of obligations on subsidies", 1091 "Plan assignments on adoption of obligations on individual funding plan", 1092 "Plan assignments on adoption of obligations on capital investments", 1093 "Plan assignments on adoption of obligations on transfers", 1094 "Plan assignments on adoption of obligations on subsidies" are written off the account balances of plan assignments on adoption of obligations on financing which are earlier recognized as the income from financing of the current activities, capital investments income on transfers, the income on subsidies;";

the fourth to exclude the paragraph;

the fifth to state the paragraph in the following edition:

"in the debit of sub-account 5012 "Financing of capital investments at the expense of external loans and the connected grants" from sub-account 1087 credit "Plan assignments on adoption of obligations on projects at the expense of external loans and the connected grants" by administrators of budget programs are written off plan assignments on adoption of obligations according to external loans and the connected grants allocated in reporting year;";

change in state language is made to heading of Section 3, the text in Russian does not change;

the second Item 26 to state part in the following edition:

"On line 110 "Long-term financial investments" (2110, 2120, 2130) long-term loans the granted and financial investments minus reserve on impairment of long-term financial investments are shown.";

in Item 30:

the eleventh to state part in the following edition:

"On line 219 "Short-term remunerations to payment" (3250) the outstanding amount on short-term remunerations on the obtained loans on reporting date and to other remunerations is shown.";

the thirteenth to state part in the following edition:

"On line 221 "Other short-term accounts payable" (3270) the amount of short-term accounts payable on money of temporary placement, the amount of tiyn, the unpaid or excessively paid in cases dismissals of the worker, completion of term of training of the scholar, the termination of effective period of writ of execution or other document with for up to one year, because of cash withdrawal of tiyn from currency circulation, and also other accounts payable is shown.";

state Item 31 in the following edition:

"31. On line 300 "Total short-term obligations" the total sum of lines 210, of 211, of 212, of 213, of 214, of 215, of 216, of 217, of 218, of 219, of 220, of 221, of 222, 223 is shown.";

state Item 34 in the following edition:

"34. In the Section "Net Assets / Capital" the financing amounts, at the expense of external loans and the connected grants, reserves formed as a result of the current activities, cumulative financial result of public institution are reflected.

On line 410 "Financing of capital investments at the expense of external loans and the connected grants" (5012) the financing amount at the expense of external loans and the connected grants is shown.

On the line 411 "Reserves" (5110) remaining balance on reserves is shown: on revaluation of fixed assets, intangible assets, financial investments, on recalculation of foreign currency on foreign activities, other reserves.

On line 412 "Cumulative financial result" (5210, 5220) the financial result of public institution with the accruing result, including accounting year is shown.";

in Item 39:

speak rapidly the third, fourth and fifth to state in the following edition:

"On line 011 "Financing of the current activities" (6010) the amount of budget financing allocated on individual funding plan for maintenance and the current activities of public institution at the expense of other budgets, on the transactions connected with receipts in the republican budget in cost type of goods is shown. The income from financing of the current activities is shown less the unused balance of means returned in the budget by public institution at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 012 "Financing of capital investments" (6020) the income from financing on capital investments is shown.

On line 013 "The income from financing at the expense of external loans" (6070) the income from receipt of external loans is shown.";

in Item 40:

third to state part in the following edition:

"On the line 111 "Compensation" (7010, 7030) the expense amount on compensation of employees of public institution, the added reserve on unused leaves of workers and other expenses on compensation is shown.";

the fifth to state part in the following edition:

"On line 113 "Taxes and payments in the budget" (7040) the amount of accrued expenses on the social tax and social assignments which are due in the budget is shown.";

the eighth to state part in the following edition:

"On the line 116 "Utility costs" (7080) the amount of accrued expenses for utilities is shown (for gas, water, the electric power, heating, communication).";

the fifteenth to state part in the following edition:

"On line 130 "Expenses on budget payments" the amount of lines 131, of 132, of 133, of 134, 135 is shown.";

parts the eighteenth, nineteenth and twentieth to state in the following edition:

"On line 133 "Target transfers" (7210) the expense amount on target transfers is shown.

On line 134 "Transfers of general nature" (7240) the expense amount on transfers of general nature is shown.

On line 135 "Transfers to physical persons" (7210) the amount of accrued expenses on transfers is shown to the physical persons who are not employees of public institution.";

to state part one of Item 90 in the following edition:

"90. Line 100 "Cash receipt - all" shows the amount of lines 010, of 017, of 020, of 030, of 040, of 050, 060.";

the sixth Item 91 to state part in the following edition:

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

the sixth Item 94 to state part in the following edition:

"On the line 350 "Other" the cash amount on other receipts from investing activities is shown.";

the seventh Item 95 to state part in the following edition:

"On the line 460 "Other" the amount on the other disposed money from investing activities, including on construction in progress and capital investments in intangible assets is shown.";

third Item 99 to state part in the following edition:

"On the line 720 "Other" the amount on the other disposed money from financial activities is shown.";

state Item 103-1 in the following edition:

"103-1. "The report on changes of net assets / the capital" (the form 4) is constituted by Articles of the Section "Net Assets / Capital" of the balance sheet for the accounting period, lines 070, of 080, of 090, of 100, of 101, of 102, of 103, of 104, of 105, of 106, of 107, of 108, of 110, 120 are filled for the same period of last year, since 2014.";

in Item 103-5:

state part one in the following edition:

"On line 040 "Changes in net assets / the capital for the accounting period" the amount of lines 041, of 042, of 043, of 044, of 045, of 046, of 047, 048 is shown.";

the eighth and ninth to state parts in the following edition:

"On line 047 "The increase in financing recognized directly in the Report on changes of net assets / the capital" is shown the amount of the financing received from the budget on capital investments at the expense of external loans and the connected grants.

On line 048 "The financing reduction recognized directly in the Report on changes of net assets / the capital" is shown the financing amount at the expense of external loans and the connected grants which is written off at the end of the accounting year.";

the tenth to exclude part;

in Item 103-11:

state part one in the following edition:

"103-11. On line 100 "Changes in net assets / the capital for the last period" the amount of lines 101, of 102, of 103, of 104, of 105, of 106, of 107, 108 is shown.";

the eighth and ninth to state parts in the following edition:

"On line 107 "The increase in financing recognized directly in the report on changes of net assets / the capital" is shown the financing amount on capital investments at the expense of external loans and the connected grants in the last period.

On line 108 "The financing reduction recognized directly in the Report on changes of net assets / the capital" is shown the financing amount at the expense of external loans and the connected grants which is written off in the last period.";

the tenth to exclude part;

восемдесять the fourth Item 105 to state the paragraph in the following edition:

"information on income types and expenses on mutual transactions according to the table 16 of form 5 "The explanatory note to the financial reporting", for the purpose of identification of transactions on elimination.";

state Item 108 in the following edition:

"108. Information on the budget reports provided according to requirements of Rules of creation and submission of budget reports by the public institutions, administrators of budget programs and authorized bodies for budget implementation approved by the order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of July 31, 2014 No. 324 (registered in the Register of state registration of regulatory legal acts for No. 9699) is surely stated.";

appendix to Rules of creation and accounts presentation to be reworded as follows, according to appendix 7 to this order.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:

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.

3. Determine that the reporting for January 1, 2016 is constituted and it is represented without the changes made by this order.

4. This order becomes effective since January 1, 2016.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 588

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325

form

The balance sheet as of "___" __________

Administrator of the budget ________________ programs

Name of public institution __________

Frequency: annual, semi-annual _________________

Unit of measure: one thousand tenges

ASSETS	Code of line	For the beginning of the accounting period	By the end of the reporting period
1	2	3	4

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