of August 16, 2017 No. 118
About approval of the Technique of accounting of services of the pension funds
According to the subitem 5) of article 12 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" and the subitem 258) of Item 17 of the Regulations on the Ministry of national economy of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of September 24, 2014 No. 1011, I ORDER:
1. Approve the enclosed Technique of accounting of services of the pension funds.
2. According to the statistics to provide the Ministries of national economy of the Republic of Kazakhstan to management of national accounts together with Legal management of Committee in the procedure established by the legislation:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;
4) placement of this order on Internet resource of Committee according to the statistics the Ministries of national economy of the Republic of Kazakhstan.
3. To impose control of execution of this order on the supervising vice-chairman of Committee according to the statistics the Ministries of national economy of the Republic of Kazakhstan (Kerimkhanov G. M.
Acting as Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan
Approved by the Order of the acting as the Chairman of Committee according to the statistics of the Ministry of national economy of the Republic of Kazakhstan of August 16, 2017 No. 118
1. The technique of accounting of services of the pension funds (further - the Technique) belongs to the statistical methodology created according to international standards and approved according to the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics".
2. This Technique is applied by Committee according to the statistics of the Ministry of national economy of the Republic of Kazakhstan (further - Committee) when accounting services of the pension funds.
3. The purpose of this Technique is enhancement of calculations of services of the pension funds and increase in reliability of estimates of gross release, intermediate consumption and the value added created in the financial sector.
4. As methodological basis are used the National account system of 2008 (further - the satellite navigation system 2008), the Management according to the statistics of public finances of 2014 (further - the Management).
5. In this Technique the following determinations are used:
1) intermediate consumption - represents the cost of goods and services which are transformed or are completely consumed in the accounting period as production costs of goods and services in production process;
2) the gross value added - characterizes resulting effect of productive activity and represents the value added by processing in this production process. It is estimated at the level of industries as difference between release of goods and services and intermediate consumption, includes the cost of fixed capital consumed in production process;
3) institutional unit - economic unit which is capable to own on its own behalf assets, to assume obligations, to participate in economic activity and to enter transactions with other units;
4) finance corporations - all resident corporations which, are generally occupied with provision of financial services to other institutional units, including services of insurance and the pension funds;
5) non-market release - the goods and individual or collective services made by the non-profit organizations serving the households, or state bodies provided to other institutional units or society in general it is free or at economically insignificant prices;
6) market release - release, held for sale at economically significant prices;
7) national account system - the system of statistics constructed in the form of certain set of the accounts and tables characterizing results of economic activity of the country;
8) the non-profit organizations serving households (further - NKOODH) - consist of non-market non-profit organizations which are not controlled by state bodies.
6. Distinction between market and non-market release and methods of their assessment is carried out to the satellite navigation system 2008. Release of services of the pension fund functioning as the market producer is determined based on information on the income from the performed activities. The cost of release of services of the pension fund functioning as the non-market producer is determined by cost amount on production.
Accounting of the pension funds in the satellite navigation system 2008 as market or non-market producers depends on belonging of this unit to the institutional sector of economy.
7. According to the Management two approaches of reference of the pension funds to sectors of economy are allocated: reference of the pension funds to the sector of public administration as the non-market producer or the sector of finance corporations as market producer. The main criterion for reference of the pension fund to sectors of economy is compliance of this unit to criteria of institutional unit.
8. Institutional units are grouped to five institutional sectors forming national economy:
sector of non-financial corporations;
sector of finance corporations;
sector of public administration;
sector of households.
The conceptual basis for reference of this or that unit to the relevant institutional sectors of economy is provided to the satellite navigation system 2008 in Appendix 1 to this Technique.
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