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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 19-02-2021)

For the purpose of implementation of Article 117 of the Budget code of the Republic of Kazakhstan of December 4, 2008 and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "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

The balance sheet the accounting period on "___" ________ 20 __ years

Index: FO-1 form

Frequency: semi-annual, annual

The form of administrative data is placed on the Internet – resource:

www.minfin.gov.kz

The group of people, representing: _________________________
                          (public institution)

Where it is represented: ______________________________
                   (to the administrator of the budget programs)

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

AKYOTIYOV

Stroyoka code

On nayochayolo otyochetyonoyogo peyoriyooyoda

On koyonets otyochetyonoyogo peyoriyooyoda

1

2

3

4

I. Kratyokoyosrochyony akyotiyova


 

 

Deyonezhyony sredyostvo and their ekyoviyovayolenyota

010



Kratyokoyosrochyony fiyonanyosoyovy inyoveyostiyotion

011



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost on byudyozhetyony vyyoplayota

012



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost on rasyocheyota with byudyozheyoty

013



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost poyokuyopayoteyoly and zayokazyochiyok

014



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost on veyodomyostvenyony rasyocheyota

015



Kratyokoyosrochyonye vozyonayograzhyodeyoniya to poyoluyocheyoniya

016



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost of rayobotyoniyok and proyochy podyootyochetyony persons

017



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost on arenyoda

018



Proyochy kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost

019



Zayopayosa

020



Kratyokoyosrochyony avanyosa vyyodanyony

021



Proyochy kratyokoyosrochyony akyotiyova

022



Kratyokoyosrochyony deyobiyotoryosky zayodolyozhenyonost on rasyocheyota with byudyozheyoty on nayoloyogoyovy and nenayoloyogoyovy poyostupyoleyoniyoyam

023



Itoyogo of kratyokoyosrochyony akyotiyov

100



II. Dolyogoyosrochyony akyotiyova




Dolyogoyosrochyony fiyonanyosoyovy inyoveyostiyotion

110



Dolyogoyosrochyony deyobiyotoryosky zayodolyozhenyonost poyokuyopayoteyoly and zayokazyochiyok

111



Dolyogoyosrochyony deyobiyotoryosky zayodolyozhenyonost on arenyoda

112



Proyochy dolyogoyosrochyony deyobiyotoryosky zayodolyozhenyonost

113



Osyonovyony sredyostvo

114



Nezayoveryoshenyony stroyoiyotelyyostvo and kayopiyotalyyony vloyozheyoniya

115



Inyoveyostiyotsiyoonyony nedviyozhiyomost

116



Bioyoloyogiyocheyosky akyotiyova

117



Nemayoteyoriyoalyyony akyotiyova

118



Dolyogoyosrochyony fiyonanyosoyovy inyoveyostiyotion, uchiyotyyovayoeyomy on meyotoyoda doyoleyovoyogo uchayostiya

119



Proyochy dolyogoyosrochyony akyotiyova

120



Itoyogo of dolyogoyosrochyony akyotiyov

200



BAYOLANS

 

 


OBYAYOZAYOTELYOSTVA, CHIYOSTYE AKYOTIYOVY/KAYOPIYOTAL

Stroyoka code

On nayochayolo otyochetyonoyogo peyoriyooyoda

On koyonets otyochetyonoyogo peyoriyooyoda

1

2

3

4

III. Kratyokoyosrochyony obyayozayotelyyostvo




Kratyokoyosrochyony fiyonanyosoyovy obyayozayotelyyostvo

210



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on byudyozhetyony vyyoplayota

211



The Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on playoteyozha in byudyozht

212



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on rasyocheyota with byudyozheyoty

213



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on druyogy obyayozayotelyyony and dobyoroyovolyyony playoteyozha

214



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost to poyostavyoshchiyoka and podyoryadyochiyoka

215



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on veyodomyostvenyony rasyocheyota

216



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost to stiyopenyodiyoayota

217



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost peyored rayobotyoniyokayom and proyochiyom of podyootyochetyonyyoma of liyotsayoma

218



Kratyokoyosrochyonye vozyonayograzhyodeyoniya to vyyoplayota

219



Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on arenyoda

220



Proyochy kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost

221



Kratyokoyosrochyony otseyonochyony and gayoranyotiyyony obyayozayotelyyostvo

222



Proyochy kratyokoyosrochyony obyayozayotelyyostvo

223



The Kratyokoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on nayoloyogoyovy and nenayoloyogoyovy poyostupyoleyoniyoyam in byudyozht

224



Itoyogo of kratyokoyosrochyony obyayozayotelstvo

300



IV. Dolyogoyosrochyony obyayozayotelyyostvo




Dolyogoyosrochyony fiyonanyosoyovy obyayozayotelyyostvo

310



Dolyogoyosrochyony kreyodiyotoryosky zayodolyozhenyonost to poyostavyoshchiyoka and podyoryadyochiyoka

311



Dolyogoyosrochyony kreyodiyotoryosky zayodolyozhenyonost on arenyoda

312



Dolyogoyosrochyony kreyodiyotoryosky zayodolyozhenyonost peyored byudyozheyoty

313



Dolyogoyosrochyony otseyonochyony and gayoranyotiyyony obyayozayotelyyostvo

314



Proyochy dolyogoyosrochyony obyayozayotelyyostvo

315



Itoyogo of dolyogoyosrochyony obyayozayotelstvo

400



V. Chiyostye akyotiyovy/kayopiyotat




Fiyonanyosiyoroyovayoniye of kayopiyotalyyony vloyozheyoniya at the expense of vneshyony zayyom and svyayozanyony granyot

410



Reyozeryov

411



Nayokopyolenyony fiyonanyosoyovy reyozulyyotat

412



Itoyogo akyotiyovy/kayopiyotat chiyosty

500



BAYOLANS




Zayobayolanyosoyovye of scheyot




Arenyodoyovanyony akyotiyova

610


 

Zayopayosa, priyonyayoty on otyovetyostvenyony hrayoneyony or oplayochenyony on tsenyotrayoliyozoyovanyonoyoma snabyozheyoniya

620


 

Blanyoki of stroyogy otyochetyonoyosta

630


 

Spiyosanyony zayodolyozhenyonost of neplayoteyozheyospoyosobyony deyobiyotoyor

640


 

Zayodolyozhenyonost uchayoshchikhyosya and stuyodenyot for nevozyovrayoshchenyony mayoteyoriyoalyyony tsenyonoyost

650


 

Peyoreyokhoyodyayoshchy sporyotivyony priyoza and kubyok

660


 

Puyotevyoki

670



Uchebyony predyomeyota of voyoenyony tekhyoniyoka

680


 

Akyotiyov kulyyoturyonoyogo nayosleyodiya

690


 

Imuyoshcheyostvo, obyorayoshchenyony (poyostuyopivyoshy) in goyosuyodaryostvo sobyostvenyonost

700



Zayodolyozhenyonost sluyozhayoshchy on obuyocheyoniya

710



 

The head or person replacing it with ________ _________________________________________
                                       (signature) (surname, name, middle name (in case of its availability)

The chief accountant or person heading
  structural division   of ___________ _________________________________________
                                (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 "___" ________ 20 __ years

Index: FO-2 form

Frequency: semi-annual, annual

The form of administrative data is placed on the Internet – resource:

www.minfin.gov.kz

The group of people, representing: _____________________________
                             (public institution)

Where it is represented: __________________________________
                      (to the administrator of the budget programs)

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

Poyokayozayoteyoli

Stroyoka code

Otyochetyony peyoriyood

Proyoshly peyoriyood

1

2

3

4

Doyokhoyoda from neobyomenyony opeyorayotion, in that chisyol:

010



Fiyonanyosiyoroyovayony teyokuyoshchy deyoyayotelyyonoyosta

011



Fiyonanyosiyoroyovayoniye of kayopiyotalyyony vloyozheyoniya

012



Doyokhoyoda from poyostupyoleyoniya of zayyom

013



Doyokhoyoda on transyoferyota, in that chisyol:

014



transyoferyota to oryogayona mestyonoyogo sayomoyoupravyoleyoniya

015



Subyosiyodiya

016



Doyokhoyoda from blayogoyotvoyoriyotelyyony poyomoyoshcha

017



Granyota

018



Proyochiye

019



Doyokhoyoda from nayoloyogoyovy poyostupyoleyoniya in byudyozht

020



Doyokhoyoda from shtrayof, peyony and sankyotion

020-1



Druyogy nenayoloyogoyovy poyostupyoleyoniya

020-2



Poyostupyoleyoniye of transyoferyot in byudyozht

020-3



Doyokhoyoda from obyomenyony opeyorayotion

021



Doyokhoyoda from akyotiyovayoma upravyoleyoniya, in that chisyol:

030



Vozyonayograzhyodeyoniya

031



Proyochy doyokhoyoda from akyotiyovayoma upravyoleyoniya

032



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