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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 1, 2017 No. 468

About approval of forms and rules of creation and accounts presentation

(as amended on 30-11-2023)

For the purpose of implementation of Article 117 and part two of Item 1 of Article 120-3 of the Budget code of the Republic of Kazakhstan and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve:

1) forms of the financial reporting:

the Balance sheet FO-1 form according to appendix 1 to this order;

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

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

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

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

the FO-6 form "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.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 8 to this order.

3. 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) 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 the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective since July 1, 2018 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

It is approved

Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan

August 2, 2017

 

__________ N. Aydapkelov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468

The form intended for collection of administrative data

Balance sheet
the accounting period on "___" ________ 20 __ years

Index: FO-1 form

Frequency: semi-annual, annual

The form of administrative data is placed on Internet resource:

www.minfin.gov.kz

The group of people, representing:

________________________________________________________________________________
  (public institution, offices of akims of the cities of district value, villages, settlements, rural districts)

Where it is represented:

________________________________________________________________________________
  (to the administrator of the budget programs, authorized body on budget implementation)

Representation term:

for public institutions it is established by administrators of the budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Budget type: ____________________

Unit of measure: thousands of tenges

Assets

Code of line

For the beginning of the accounting period

By the end of the reporting period

1

2

3

4

I. Current assets

Money and their equivalents

010

Short-term financial investments

011

Short-term accounts receivable on the budget payments

012

Short-term accounts receivable by calculations with the budget

013

Short-term accounts receivable of buyers and customers

014

Short-term accounts receivable by departmental calculations

015

Short-term remunerations to obtaining

016

Short-term accounts receivable of workers and other advance holders

017

Short-term accounts receivable on lease

018

Other short-term accounts receivable

019

Inventories

020

The short-term advance payments issued

021

Other current assets

022

Short-term accounts receivable by calculations with the budget for tax and non-tax revenues

023

Total current assets

100

II. Non-current assets

Long-term financial investments

110

Long-term accounts receivable of buyers and customers

111

Long-term accounts receivable on lease

112

Other long-term accounts receivable

113

Fixed assets

114

Construction in progress and capital investments

115

Investment real estate

116

Biological assets

117

Intangible assets

118

The long-term financial investments considered on equity method

119

Other non-current assets

120

Total non-current assets

200

Balance

Obligations, net assets / capital

Code of line

For the beginning of the accounting period

By the end of the reporting period

1

2

3

4

III. Short-term obligations

Short-term financial liabilities

210

Short-term accounts payable on the budget payments

211

Short-term accounts payable on payments in the budget

212

Short-term accounts payable by calculations with the budget

213

Short-term accounts payable on other obligatory and voluntary payments

214

Short-term accounts payable to suppliers and contractors

215

Short-term accounts payable by departmental calculations

216

Short-term accounts payable to scholars

217

Short-term accounts payable before workers and other advance holders

218

Short-term remunerations to payment

219

Short-term accounts payable on lease

220

Other short-term accounts payable

221

Short-term estimative and warranty obligations

222

Other short-term obligations

223

Short-term accounts payable on tax and non-tax revenues in the budget

224

Total short-term obligations

300

IV. Long-term obligations

Long-term financial liabilities

310

Long-term accounts payable to suppliers and contractors

311

Long-term accounts payable on lease

312

Long-term accounts payable before the budget

313

Long-term estimative and warranty obligations

314

Other long-term obligations

315

Total long-term obligations

400

V. Net assets / capital

Financing of capital investments at the expense of external loans and the connected grants

410

Reserves

411

Cumulative financial result

412

Total net assets / capital

500

Balance

Off-balance accounts

Leased assets

610

The inventories accepted on safe custody or paid for centralized supply

620

Forms of the strict accounting

630

Cancelled debt of insolvent debtors

640

Debt of pupils and students for not returned material values

650

The passing sports prizes and cups

660

Permits

670

Subjects of military equipment

680

Assets of cultural heritage

690

Debt of employees on training

700

The head or person replacing it

____________ ___________________________________________
          (signature) (surname, name, middle name (in case of its availability)

The chief accountant or person heading structural division

____________ ___________________________________________
          (signature) (surname, name, middle name (in case of its availability)

Locus sigilli "___" _______________ ____ years

Note: the explanation on filling of form is given in appendix 7 according to Items 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37 and 38 Rules of creation and the accounts presentation approved by this order.

 

 Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468

The form intended for collection of administrative data

The report on results of financial activities for the period which is coming to an end "___" with ________ 20 __ years

Index: FO-2 form

Frequency: semi-annual, annual

The form of administrative data is placed on Internet resource:

www.minfin.gov.kz

The group of people, representing:

____________________________________________________________________
 (public institution, offices of akims of the cities of district value, villages, settlements, rural districts)

Where it is represented:

____________________________________________________________________
 (to the administrator of the budget programs, authorized body on budget implementation)

Representation term:

for public institutions it is established by administrators of the budget programs according to Item 9 of the Rules of creation and accounts presentation approved by this order.

Budget type: ____________________

Unit of measure: thousands of tenges

Indicators

Code of line

Accounting period

Last period

1

2

3

4

Income from not exchange transactions, including:

010

Financing of the current activities

011

Financing of capital investments

012

Income from receipt of loans

013

Income on transfers, including:

014

transfers to local government bodies

015

Subsidies

016

Income from the charitable help

017

Grants

018

Others

019

Income from tax revenues in the budget

020

Income from penalties, penalty fee and sanctions

020-1

Other non-tax receipts

020-2

Receipt of transfers in the budget

020-3

Income from exchange transactions

021

Income from asset management, including:

030

Remunerations

031

Other incomes from asset management

032

Other incomes

040

Income, all (amount of lines 010, 021, 030, 040)

100

Expenses of public institution, including:

110

Compensation

111

Grants

112

Taxes and payments in the budget

113

Expenses on inventories

114

Traveling expenses

115

Utility costs

116

Lease payments

117

Content of non-current assets

118

Communication services

119

Asset depreciation

120

Asset impairment

121

Other operating expenses

122

Expenses on compulsory social medical insurance

123

Expenses on the budget payments, including:

130

Pensions and benefits

131

Subsidies

132

Target transfers

133

Transfers of general nature

134

Transfers to physical persons

135

Transfers to local government bodies

136

Other transfers

136-1

Expenses on reduction of receipts in the budget

137

Management expenses assets, including:

140

Remunerations

141

Other expenses on asset management

142

Other expenses

150

Expenses on KSN republican and local budgets

151

Expenses, all (amount of lines 110, 130, 137, 140, 150, 151)

200

Share of net profits or losses on the investments considered on equity method

210

Disposal of non-current assets

220

Exchange difference

230

Others

240

Financial result of the accounting period (line 100 minus line 200 + / - 210, 220, 230, 240)

300

The head or person replacing it

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