Order of the Minister of Finance of the Republic of Kazakhstan "About approval of forms and rules of creation and accounts presentation"

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 01-07-2024)

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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