ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 17, 2017 No. 178

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 published of October 23, 2010 in the Kazakhstanskaya Pravda newspaper (26342-26343) following changes and amendments:

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 2 "The report on results of financial activities" approved by the specified order according to appendix 1 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:

state Item 2 in the following edition:

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

state Item 8 in the following edition:

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

The annual financial reporting is constituted as of January 1 of the year following reporting.

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

state Item 10 in the following edition:

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

1) the balance sheet – form 1;

2) the report on results of financial activities – form 2;

3) the report on movement of money on accounts of public institution on sources of financing (direct method) – form 3;

4) the report on changes of net assets / the capital – form 4;

5) the explanatory note to the financial reporting – form 5;

6) the balance sheet by reorganization – form 6.";

state Item 11 in the following edition:

"11. The semi-annual and annual financial reporting is signed by the head of public institution, the chief accountant or person heading structural 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 13 in the following edition:

"13. Public institutions which are transferred from one subordination to another constitute the financial reporting for date of transfer which is sent to higher body, both on former, and on new subordination.";

state Item 16 in the following edition:

"16. Public institutions constitute the semi-annual, 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 semi-annual and annual reports is made according to the scheme according to appendix to these rules.";

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 from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the public institutions received by them according to legal acts of the Republic of Kazakhstan (further - the charitable help) the 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.";

paragraphs the tenth, the eleventh, twelfth and thirteenth Item 21 to state in the following edition:

"in the debit of account 5210 "Financial result of accounting year", are written off from the credit of accounts:

7010 "Expenses on compensation", 7020 "Expenses on payment of grant", 7030 "Expenses on in addition established pension contributions", 7040 "Expenses on the social tax", 7050 "Expenses on compulsory insurance", 7060 "Expenses on inventories", 7070 "Expenses on business trips", 7080 "Expenses on utility payments and other services", 7090 "Expenses on running repair", 7110 "Depreciation expenses of non-current assets", 7120 "Expenses by calculations with the budget", 7130 "Expenses on lease", 7140 "Other operating expenses", 7150 - "Expenses on compulsory social medical insurance", 7210 "Expenses on transfers", 7220 "Expenses on pension payments and benefits", 7230 "Expenses on subsidies", 7240 "Expenses on payment of subventions", 7250 - "Expenses on transfers of local self-government", 7310 "Expenses on remunerations", 7320 "Other expenses on asset management", 7410 "Expenses from change of fair value", 7420 "Expenses on disposal of non-current assets", 7430 "Expenses on exchange difference", 7440 "Expenses from asset impairment", 7450 "Expenses on creation of reserves", 7460th "Other expenses";

on credit account 5210 "Financial result of accounting year", are written off from the debit of accounts:

6010 "Income from financing of the current activities", 6020 "Income from financing of capital investments", 6030 "Income on transfers", 6040 "Income from financing on payment of subsidies", 6050 "Income from the charitable help", 6060 "Income on grants", 6070 "Income from financing at the expense of external loans", 6080 "Other incomes from not exchange transactions", 6110 "Income from sales of goods, works and services", 6210 "Income on remunerations", 6220 "Other incomes from asset management", 6310 "Income from change of fair value", 6320 "Income from disposal of non-current assets", 6330 "Income from non-paid receipt of assets", 6340 "Income from exchange difference", 6350 "Income from compensation of losses", 6360th "Other incomes";";

the sixth Item 30 to state part in the following edition:

"On line 214 "Short-term accounts payable on other obligatory and voluntary payments" (3140, 3150) the amount of pension contributions withheld from the income of workers and not listed in the accumulation pension funds, debt of public institution on payment of obligatory social contributions to The Government for Citizens State corporation, debt on insurance payments and on other obligatory and voluntary payments, also on assignments and fees on compulsory social medical insurance is shown.";

state Item 35 in the following edition:

"35. On line 500 "Total net assets / the capital" is shown total sum of lines 410, of 411, 412.";

state Item 38 in the following edition:

"38. "The report on results of financial activities" (the form 2) provides information on the income, expenses and financial result of the accounting period, the column 4 "Last Period" is filled in for the same period of last year.";

state Item 39 in the following edition:

"39. The line 100 "The income – all" shows the amount of lines 010, of 020, of 030, 040.

On line 010 "The income from not exchange transactions" the amount of lines 011, of 012, of 013, of 014, of 015, of 016, of 017, 018 is shown.

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 amount of budget financing on capital investments, less the amount repaid at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds" 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.

On line 014 "The income on transfers" (6030) the amount of budget financing on transfers, except transfers is shown to physical persons in the form of money payments to employees of public institutions, less the amount repaid at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds".

On line 014-1 "Transfers of local self-government" (6034) the amount of budget financing on transfers for realization of functions of local self-government according to the legislation of the Republic of Kazakhstan on local public administration and self-government is shown.

On line 015 "Subsidies" (6040) the amount of budget financing on subsidies less the amount repaid at the end of the accounting year reflected in account 6090 "Return of remaining balance of budgetary funds" is shown.

On line 016 "The income from the charitable help" (6050) the income from philanthropic and (or) sponsor's and (or) philanthropic activities for the public institutions received by them according to legal acts of the Republic of Kazakhstan received in the form of cash receipts and other assets is shown.

On the line 017 "Grants" (6060) the amount of the arrived grants is shown.

On the line 018 "Other" (6080) the amount of the income from other non-paid receipts of public institution and local self-government according to the legislation of the Republic of Kazakhstan on local public administration and self-government is shown.

On line 020 "The income from exchange transactions" (6110) the income from sales of goods (works and services) is shown.

On line 030 "The income from asset management" the amount of lines 031 and 032 is shown.

On line of 031 "Remunerations" (6210) the amount of the income from remunerations on the issued loans, finance lease, dividends, part of net income of subjects of the quasi-public sector is shown.

On line 032 "Other incomes from asset management" (6220) the amount of other incomes from asset management, including the income from operating lease is shown.

On the line 040 "Other incomes" (6330, 6350, 6360) the income from non-paid receipt of assets, compensations (earlier recognized impairment losses of assets) from the third parties and, income gained from other transactions is shown.";

state Item 40 in the following edition:

"40. The line 200 "Expenses – all" shows the amount of lines 110, of 130, of 140, 150.

On line 110 "Expenses of public institution" the amount of lines 111, of 112, of 113, of 114, of 115, of 116, of 117, of 118, of 119, of 120, of 121, of 122, 123 is shown.

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.

On line 112 "Grants" (7020) the expense amount on the added grants is shown.

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.

On line 114 "Expenses on inventories" (7060) the cost of the inventories used for needs of public institution and realized to third parties during the accounting period is shown.

On the line 115 "Travelling expenses" (7070) the amount of the accrued expenses connected with business trips of employees of public institution is shown.

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

On the line 117 "Lease payments" (7130) the amount of accrued expenses on operating lease is shown.

On line 118 "Content of non-current assets" (7090) the amount of accrued expenses on running repair of non-current assets is shown.

On the line 119 "Communication services" (7080) the amount of accrued expenses on communication services is shown.

On line 120 "Depreciation of non-current assets" (7110) the amount of accrued expenses on depreciation of non-current assets is shown.

On line 121 "Asset impairments" (7440) the amount of accrued expenses on asset impairment is shown.

On line 122 "Other operating expenses" (7050, 7120, 7140) the amount of accrued expenses on transfers is shown to physical persons, in the form of money payments to employees of public institutions, on 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.

On line 123 "Expenses on compulsory social medical insurance" (7150) the amount of accrued expenses on assignments and fees on compulsory social medical insurance according to the legislation of the Republic of Kazakhstan on compulsory social medical insurance is shown.

On line 130 "Expenses on budget payments" the amount of lines 131, of 132, of 133, of 134, of 135, 136 is shown.

On line 131 "Pensions and benefits" (7220) the amount of accrued expenses on the pensions and benefits paid through The Government for Citizens State corporation is shown.

On line 132 "Subsidies" (7230) the expense amount on the physical persons and legal entities paid to subsidies is shown.

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.

On line 136 "Transfers of local self-government" (7250) the expense amount of local authorized body on budget implementation on the transfers transferred to municipalities of domicile according to the legislation of the Republic of Kazakhstan on local public administration and self-government is shown;

On line 140 "Management expenses" the amount of lines 141, 142 is shown assets.

On line of 141 "Remunerations" (7310) expenses on the added remunerations on the loans obtained and finance lease are shown.

On line 142 "Other expenses on asset management" (7320) the amount of the accrued expenses from asset management which are not reflected in other Articles of the report is shown.

On the line 150 "Other expenses" (7450, 7460) expenses on creation of doubtful debt allowance and other expenses are shown.";

state Item 87 in the following edition:

"87. "The report on movement of money on accounts of public institution on financing sources" (direct method) (the form 3) provides information on cash flow on sources of financing and classification by types of activity with use of direct method for the accounting period, the column 4 "Last Period" is filled in for the same period of last year.";

state Item 90 in the following edition:

"Line 100" cash receipt – all" shows the amount of lines 010, of 017, of 020, of 030, of 040, of 050, of 060, 070.

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, except transfers is shown to physical persons in the form of money payments to employees of public institutions.

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 "On money from the charitable help" the money which arrived on KSN from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities for the public institutions received by them according to legal acts of the Republic of Kazakhstan 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 are shown.

On line 070 "On money of local self-government" receipt of money for realization of functions of local self-government according to the legislation of the Republic of Kazakhstan on local public administration and self-government is shown.";

the ninth and tenth Item 91 to state parts in the following edition:

"On line 180 "Closing of plan assignments on adoption of obligations in the end of the year" is shown the funding plan amount, unused for the end of accounting year, and also closing of plan assignments according to external loans and the connected grants.

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