ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 15, 2018 No. 601

About modification of the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation" (it is registered in the Register of state registration of regulatory legal acts at No. 14624, it is published on January 10, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following change:

The rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation approved by the specified order to be reworded as follows according to appendix to this order.

2. 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) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

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

It is approved acting as Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan June 19, 2018

______________________ K. Orunkhanov

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 15, 2018 No. 601

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640

Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation

Chapter 1. General provisions

1. These rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation (further - Rules) determine procedure for creation of consolidated financial statements by administrators of budget programs and local authorized bodies by budget implementation.

2. Administrators of the budget programs containing at the expense of republican and local budgets authorized bodies on budget implementation constitute semi-annual, annual accounts in amount and in the forms established by these rules.

3. In these rules the following basic concepts are used:

the consolidated financial statements of the administrator of budget programs are the financial reporting of the administrator of budget programs and public institutions subordinated to it provided as the financial reporting of the single organization;

the consolidated financial statements about execution of the republican budget are the financial reporting of department and administrators of republican budget programs provided as the financial reporting of the single organization according to Article 120-1 of the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Budget code);

the consolidated financial statements about execution of the regional budget, budgets of the cities of republican value, the capital are the consolidated financial statements of the regional budget, budgets of the cities of republican value, the capital provided as the financial reporting of the single organization according to Article 120-2 of the Budget code;

authorized body on budget implementation - the body performing management and cross-industry coordination in the field of budget implementation, conducting financial accounting, budget accounting and budget reports on execution of the republican budget;

department - the department of the central authorized body on budget implementation performing functions in the field of execution of the republican budget and servicing of execution of local budgets;

local authorized body on budget implementation - the local authorized bodies financed from the local budget, performing functions in the field of budget implementation, conducting financial accounting, budget accounting and budget reports on execution of the local budget (further - authorized body on execution of the local budget);

investments into subjects of the quasi-public sector are investments of budgetary funds in the state companies, limited liability partnerships, joint-stock companies, including national managing holdings, national holdings, the national companies, the founder, participant or the shareholder of which is the state, and also the affiliated, dependent and other legal entities who are affiliirovanny with them according to legal acts of the Republic of Kazakhstan;

elimination - exception of the equal amounts on mutual transactions between the administrator of budget programs and its subordinated public institutions or between public institutions subordinated to one administrator of budget programs, between administrators of budget programs, also transactions between authorized bodies on execution of higher and subordinate budgets.

The purpose of creation of consolidated financial statements about execution of republican and local budgets is providing interested persons with complete and reliable information about financial position, results of financial activities and changes of financial position of republican and local budgets.

4. In case of creation of consolidated financial statements it is necessary to be guided by the Budget code, regulatory legal acts on financial accounting and the financial reporting in public institutions and these rules.

5. Investments into subjects of the quasi-public sector are represented in consolidated financial statements at the cost provided in the financial reporting of the administrator of the budget program.

6. In case of creation of consolidated financial statements the following requirements are observed:

completeness and reliability of reflections for the accounting period of all transactions;

correctness of reference of the income and expenses by the accounting periods;

identity of data of analytics to turnovers and account balances of the synthetic accounting on the first following the accounting period;

accuracy of filling of indicators and inadmissibility of erasures and blots. In case of error correction the corresponding entries certified by persons which signed the financial reporting with indication of date of correction are made.

7. The financial reporting of administrators of budget programs and their subordinated public institutions, authorized bodies on budget implementation which is used by preparation of consolidated financial statements prepares as of the same reporting date.

8. The consolidated financial statements for similar transactions and other events are constituted on the basis of single accounting policy. Authorized bodies on budget implementation, administrators of budget programs and public institutions use single accounting principles.

9. Forms of consolidated financial statements are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved forms of the financial reporting or entering into them of additional indicators is not allowed.

The changes of data of consolidated financial statements relating both to the current accounting period and to previous period (after their approval), are made in the consolidated financial statements constituted for the period in which misstatements of data were found.

Changes by the administrator of budget programs after its delivery are made to consolidated financial statements based on the notification of department with obligatory respect for the principles and requirements for modification provided in the these rules and Rules of creation and accounts presentation approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 (it is registered in the Register of state registration of regulatory legal acts at No. 15594).

In case of modification of consolidated financial statements, it is necessary to make corresponding changes to copy of the reporting which is earlier sent to Calculating committee on control of execution of the republican budget.

10. Address part of forms of the financial reporting is filled in the following procedure:

the detail "Frequency" - is specified the period of the financial reporting;

the detail "Administrator of Budget Programs" - the name and code of the administrator of budget programs from "Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan";

the detail "Authorized Body on Execution of the Local Budget" - the name of authorized body of area, the cities of republican value, the capital on budget implementation;

the detail "Budget Type" - is specified budget type;

the detail "Unit of measure" - thousands of tenges.

11. The consolidated financial statements administrators of republican budget programs and local authorized bodies on budget implementation of areas, budgets of the cities of republican value, the capital are submitted in full forms in electronic form by means of information system (further - IS) authorized body on budget implementation. Date of submission of the report date of its transfer through IS is considered.

The consolidated financial statements are presented by administrators of local budget programs on paper in the stitched form with the numbered pages and table of contents and in electronic form by means of IS in full of forms.

12. Administrators of local budget programs represent annual consolidated financial statements to the relevant authorized body on execution of the local budget and territorial subdivision of authorized body on internal state audit.

Administrators of republican budget programs represent semi-annual and annual consolidated financial statements to department.

Administrators of republican budget programs represent annual consolidated financial statements to Calculating committee on control of execution of the republican budget no later than three working days from the date of approval of authorized body on budget implementation.

In case of coincidence of the term established for submission of the reporting with output (non-working) day, the consolidated financial statements are submitted for the first working day following it.

In case of discrepancy to the provided consolidated financial statements to the established forms department returns on completion.

Department based on consolidated financial statements of administrators of republican budget programs constitutes consolidated financial statements about execution of the republican budget, based on consolidated financial statements of local authorized bodies of areas, cities of republican value, the capital on budget implementation of area - consolidated financial statements of authorized body about execution of the local budget.

Department and authorized body on execution of the local budget in the analytical purposes constitute semi-annual consolidated financial statements as of July 1 of the current financial year in forms according to appendices 1, of 2, of 3, of 4, 5 and 6 to these rules.

13. The right of the first signature on consolidated financial statements of the administrator of budget programs and authorized body on execution of the relevant budget the head of this body, or person replacing it, the right of the second signature - the chief accountant or person heading the structural division providing consolidation of the financial reporting has.

In all forms of the represented consolidated financial statements near the signature of the head and chief accountant disaggregation of the signature (surname and initials) surely is specified.

Chapter 2. Stages of consolidation of the financial reporting

14. For the purpose of respect for the principle of comparability of the financial reporting, the consolidated financial statements of current period are constituted in comparison with data of the same last accounting period.

15. Creation of consolidated financial statements is performed in the following procedure:

1) line-by-line summing of similar items of assets, obligations, net assets / capital, income and expenses, receipts and disposal of money, changes in net assets / capital;

2) elimination of the income and expenses on transactions between the administrator of budget programs and its subordinated public institutions, and also between public institutions in one system;

3) elimination of the income and expenses on transactions between administrators of republican budget programs and authorized body on budget implementation;

4) elimination of the income and expenses on transactions between authorized bodies on execution of higher and subordinate budgets, between administrators of budget programs;

5) balances by mutual calculations and transactions between the administrator of budget programs and its subordinated public institutions, and also between public institutions in one system are completely excluded;

6) balances by mutual calculations between authorized bodies for execution of higher and subordinate budgets in case of consolidation of the financial reporting by authorized body for budget implementation are completely excluded;

7) transfer of the consolidated data of the previous accounting period.

16. Consolidation of indicators according to tables (1-21) KFO-5 forms "The explanatory note to the financial reporting" are performed by summing of similar items. Consolidation of indicators according to tables 14, 16 and 20 is performed except for the seliminirovanny amounts.

Chapter 3. Creation of consolidated financial statements by administrators of budget programs

Paragraph 1. Procedure for creation of consolidated financial statements by administrators of budget programs

17. The semi-annual consolidated financial statements are constituted by administrators of budget programs as of July 1 of the current financial year, annual consolidated financial statements - as of January 1 of the year following accounting financial year. The annual consolidated financial statements are constituted for the calendar period from January 1 to December 31.

18. The amount of semi-annual, annual consolidated financial statements includes:

1) the consolidated balance sheet in form according to appendix 1 to these rules;

2) consolidated statement about results of financial activities on form according to appendix 2 to these rules;

3) consolidated statement about movement of money (direct method) in form according to appendix 3 to these rules;

4) consolidated statement about changes of net assets / the capital in form according to appendix 4 to these rules;

5) the explanatory note to consolidated financial statements in form according to appendix 5 to these rules.

19. In case of availability of notes and need of modification of consolidated financial statements of the administrator of republican budget programs, the authorized body on budget implementation rejects in IS consolidated financial statements for introduction of corresponding changes, with indication of reason for rejection.

The administrator of budget programs according to the notes directed through IS or based on the written notice makes changes to the consolidated financial statements within 10 (ten) working days from the moment of receipt of the written notice or variation in IS. If changes concern the financial reporting of subordinated public institution, the administrator of budget programs in writing notifies the relevant subordinated public institution and redirects offers on changes and amendments for their introduction within 10 (ten) working days to its separate financial statements.

20. By reorganization (merge, accession, separation, allocation and transformation) of the central and other executive body, property rights and obligations pass to the legal successor in case of merge, accession and transformation - according to the transfer act, in case of separation and allocation - according to the separation balance sheet.

The separation balance sheet is constituted in one copy for each allocated public institution.

In case of liquidation after the expiration for presentation of claims by creditors the liquidation commission constitutes the interim liquidation balance sheet which contains the information about structure of property of the liquidated legal entity, the list of the claims declared by creditors, and also results of their consideration.

The interim liquidation balance sheet affirms the owner of property of the legal entity or the body which made the decision on liquidation of the legal entity.

After completion of settlings with creditors the liquidation commission constitutes the liquidation balance sheet which affirms the owner of property of the legal entity or the body which made the decision on liquidation of the legal entity.

In case of liquidation the liquidation balance sheet in the Consolidated balance sheet form is constituted. The consolidated financial statements are submitted before full completion of liquidation procedures.

By reorganization (separation, allocation, accession, merge and transformation) of public institution the administrator of budget programs of former/new subordination constitutes consolidated financial statements in full of reporting forms from the beginning of year to the reporting date following date of reorganization taking into account the counted balance for the beginning of year.

The administrator of budget programs of former/new subordination represents disaggregation in the KFO-6 form "The consolidated separation balance sheet" for the beginning of year, according to appendix 6 to these rules which includes:

balance for the beginning of year;

plus-minus opening balance (the reorganized public institution);

the counted balance for the beginning of year;

it is transferred to date of reorganization.

The counted balance for the beginning of year in the balance sheet of the administrator of budget programs is determined taking into account balance for the beginning of year of the balance sheet of the reorganized public institution.

In case of merge, accession and transformation of public institutions, both investment with separate functions and powers for date of transfer of former and new subordination by administrators of budget programs the transfer statement, including disaggregations on assets, on receivables and payables is drawn up.

The amount of forms of the accounting period joins the separation or liquidation balance sheet for date of transfer and it is represented in department and in the relevant authorized body on execution of the local budget separate reports on each administrator of budget programs or other executive body.

The separation balance sheet is confirmed by the signature of the head and chief accountant of the accepting and transferring party with obligatory disaggregation of the signature (surname and initials) and are certified by seal of each of the parties.

21. The annual consolidated financial statements of administrators of budget programs are placed on the Internet - the portal according to Rules of placement of information on the Internet - the portal of open budgets, approved by the order of the acting minister on investments and development of the Republic of Kazakhstan of December 30, 2015 No. 1271 (it is registered in the Register of state registration of regulatory legal acts at No. 12803).

Paragraph 2. Procedures of consolidation of the financial reporting of administrators of budget programs

22. Consolidation of Articles of the Consolidated balance sheet KFO-1 form is performed by line-by-line addition of similar items:

articles "Money and Their Equivalents" (code of line 010);

articles "Short-term Financial Investments" (code of line 011);

articles "Short-term Receivables on Budget Payments" (code of line 012);

articles "Short-term Receivables by Calculations with the Budget" (code of line 013);

articles "Short-term Receivables of Buyers and Customers" (code of line 014);

articles "Short-term Receivables by Departmental Calculations" (code of line 015).

In case of balance availability by mutual calculations between public institutions of one system, in case of consolidation of balance by mutual calculations for lines 015 and 216 it eliminirutsya, that is it is mutually excluded (code of line 015);

articles "Short-term Remunerations to Obtaining" (code of line 016);

articles "Short-term Receivables of Workers" (code of line 017);

articles "Short-term Receivables on Lease" (code of line 018);

articles "Other Short-term Receivables" (code of line 019);

articles "Inventories" (code of line 020);

articles "The Short-term Advance Payments Issued" (code of line 021);

articles "Other Current Assets" (code of line 022);

articles "Short-term Receivables by Calculations with the Budget for Tax and Non-tax Revenues" (code of line 023);

articles "Long-term Financial Investments" (code of line 110);

articles "Long-term Receivables of Buyers and Customers" (code of line 111);

articles "Long-term Receivables on Lease" (code of line 112);

articles "Other Long-term Receivables" (code of line 113);

articles "Fixed assets" (code of line 114);

articles "Construction in Progress and Capital Investments" (code of line 115);

articles "Investment Real Estate" (code of line 116);

articles "Biological assets" (code of line 117);

articles "Intangible assets" (code of line 118);

articles "The Long-term Financial Investments Considered on Equity Method" (code of line 119);

articles "Other Non-current Assets" (code of line 120);

articles "Short-term Financial Liabilities" (code of line 210);

articles "Short-term Accounts Payable on Budget Payments" (code of line 211);

articles "Short-term Accounts Payable on Payments in the Budget" (code of line 212);

articles "Short-term Accounts Payable by Calculations with the Budget" (code of line 213);

articles "Short-term Accounts Payable on Other Obligatory and Voluntary Payments" (code of line 214);

articles "Short-term Accounts Payable to Suppliers and Contractors" (code of line 215);

articles "Short-term Accounts Payable by Departmental Calculations" (code of line 216).

In case of balance availability by mutual calculations between public institutions of one system, in case of consolidation of balance by mutual calculations for lines 015 and 216 it eliminirutsya, that is it is mutually excluded (code of line 216);

articles "Short-term Accounts Payable to Scholars" (code of line 217);

articles "Short-term Accounts Payable before Workers" (code of line 218);

articles "Short-term Remunerations to Payment" (code of line 219);

articles "Short-term Accounts Payable on Lease" (code of line 220);

articles "Other Short-term Accounts Payable" (code of line 221);

articles "Short-term Estimative and Warranty Obligations" (code of line 222);

articles "Other Short-term Obligations" (code of line 223);

articles "Short-term Accounts Payable on Tax and Non-tax Revenues in the Budget" (code of line 224);

articles "Long-term Financial Liabilities" (code of line 310);

articles "Long-term Accounts Payable to Suppliers and Contractors" (code of line 311);

articles "Long-term Accounts Payable on Lease" (code of line 312);

articles "Long-term Accounts Payable before the Budget" (code of line 313);

articles "Long-term Estimative and Warranty Obligations" (code of line 314);

articles "Other Long-term Obligations" (code of line 315);

articles "Financing of Capital Investments at the expense of External Loans and the Connected Grants" (code of line 410);

articles "Reserves" (code of line 411);

articles "Cumulative Financial Result" (code of line 412);

articles "Cumulative Financial Result on Receipts in the Budget" (code of line 413).

23. Off-balance accounts, similar on content, are also summed up:

articles "Leased Assets" (code of line 610);

articles "The Inventories Accepted on Safe Custody or Paid for Centralized Supply" (code of line 620);

articles "Forms of the Strict Reporting" (code of line 630);

articles "Cancelled Debt of Insolvent Debtors" (code of line 640);

articles "Debt of Pupils and Students for Not Returned Material Values" (code of line 650);

articles "Passing Sports Prizes and Cups" (code of line 660);

articles "Permits" (code of line 670);

articles "Subjects of Military Equipment" (code of line 680);

articles "Assets of Cultural Heritage" (code of line 690).

24. Consolidation of Articles of the KFO-2 form "Consolidated statement about results of financial activities" is performed by line-by-line addition of similar items of the income and expenses:

articles "Income from Not Exchange Transactions" (code of line 010);

the articles "Financing of the Current Activities" (the code of line 011), in consolidated financial statements of the administrator of budget programs is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of the current activities;

the articles "Financing of Capital Investments" (the code of line 012), in consolidated financial statements of the administrator of budget programs is subject to exception income amount of subordinated public institutions, received from the administrator of budget programs on financing of capital investments;

the articles "Income from Financing at the expense of External Loans" (code of line 013), in consolidated financial statements the authorized body on budget implementation is subject to exception income amount from receipt of external loans;

articles "Income on Transfers" (code of line 014);

articles "Transfers to Local Government Bodies" (code of line 015);

articles "Subsidies" (code of line 016);

articles "Income from the Charitable Help" (code of line 017);

articles "Grants" (code of line 018);

articles "Other" (code of line 019);

articles "Income from Receipts" (code of line 020);

articles "Income from Exchange Transactions" (code of line 021);

articles "Income from Sales of Goods, Works and Services" (code of line 022);

articles "Income from Realization of Fixed Capital" (code of line 023);

articles "Income from Realization of Financial Assets of the State" (code of line 024);

articles "Income from Asset Management" (code of line 030);

the articles "Remunerations" (the code of line 031) is reflected the amount of remunerations on the credits issued to subordinate budgets;

articles "Other Incomes from Asset Management" (code of line 032);

the articles "Other incomes" (the code of line 040), in consolidated financial statements of the administrator of budget programs is subject to exception the amount of the income from non-paid receipt of non-current assets and inventories between the public institutions subordinated to one administrator of budget programs.

Besides, the amount of the income from centralized supply with non-current assets and inventories of public institutions, income amount on non-paid acceptance transfer creditor and receivables between the public institutions subordinated to one administrator of budget programs is subject to exception;

articles "Expenses of Public Institution" (code of line 110);

articles "Compensation" (code of line 111);

articles "Grants" (code of line 112);

articles "Taxes and Payments in the Budget" (code of line 113);

articles "Expenses on Inventories" (code of line 114);

articles "Travelling expenses" (code of line 115);

articles "Utility costs" (code of line 116);

articles "Lease payments" (code of line 117);

articles "Content of Non-current Assets" (code of line 118);

articles "Communication services" (code of line 119);

articles "Asset depreciation" (Article code 120);

articles "Asset impairment" (code of line 121);

the articles "Other Operating Expenses" (the code of line 122), in consolidated financial statements of the administrator of budget programs is subject to exception expense amount of the administrator of budget programs added by transfer of funds to subordinated public institutions for financing of the current activities and capital investments;

articles "Expenses on Compulsory Social Medical Insurance" (code of line 123);

articles "Expenses on Budget Payments" (code of line 130);

articles "Pensions and Benefits" (code of line 131);

articles "Subsidies" (code of line 132);

articles "Target Transfers" (code of line 133);

articles "Transfers of General Nature" (code of line 134);

articles "Transfers to Physical Persons" (code of line 135);

articles "Transfers to Local Government Bodies" (code of line 136);

articles "Expenses on Reduction of Receipts in the Budget" (code of line 137);

articles "Management Expenses Assets" (code of line 140);

articles "Remunerations" (code of line 141);

articles "Other Expenses on Asset Management" (code of line 142);

the articles "Other expenses" (the code of line 150), in consolidated financial statements of the administrator of budget programs is subject to exception expense amount on voluntary conveyance of inventories between the public institutions subordinated to one administrator of budget programs; expense amount on centralized supply with non-current assets and inventories of public institutions, expense amount on non-paid acceptance - transfer of creditor and debit debts; in consolidated financial statements of authorized body on budget implementation the expense amount from adoption of obligations according to the external loans obtained on income amount from receipt of external loans of public institutions subordinated to it is subject to exception;

articles "Expenses on the Control Account of Cash (Further — KSN) Republican and Local Budgets" (code of line 151);

articles "Share of Net Profits or Losses on the Investments Considered on Equity Method" (code of line 210);

the articles "Disposal of Non-current Assets" (the code of line 220), in consolidated financial statements is subject to exception expense amount on voluntary conveyance of non-current assets between the public institutions subordinated to one administrator of budget programs;

articles "Exchange difference" (code of line 230);

articles "Other" (code of line 240).

25. Consolidation of Articles of the KFO-3 form "Consolidated statement about movement of money (direct method)" is performed by line-by-line addition of similar items:

articles "Financing from the Budget" (code of line 010);

Articles of "The current activities" (code of line 011);

Articles of "Capital investments" (code of line 012);

articles "At the expense of External Loans and the Connected Grants" (code of line 013);

articles "Transfers" (code of line 014);

articles "Subsidies" (code of line 015);

articles "Other" (code of line 016);

articles "External Loans and Connected Grants" (code of line 017);

articles "On Money from the Charitable Help" (code of line 020);

articles "From Sales of Goods, Works and Services" (code of line 030);

articles "The Earned Rewards" (code of line 040);

articles "On Money of Temporary Placement" (code of line 050);

articles "Other Receipts" (code of line 060);

articles "On Money of Local Self-government" (code of line 070);

articles "On Receipts in the Budget" (code of line 071);

articles "Compensation" (code of line 110);

articles "Pensions and Benefits" (code of line 120);

articles "Taxes and Payments in the Budget" (code of line 130);

Articles to "Suppliers and contractors for goods and services" (code of line 140);

articles "The Advance Payments Issued for Goods and Services" (code of line 150);

articles "Transfers, Subsidies" (code of line 160);

articles "Remunerations" (code of line 170);

articles "Closing of Plan Assignments on Adoption of Obligations in the End of the Year" (code of line 180);

articles "Other Payments" (code of line 190);

articles "Expenses on KSN" (code of line 191);

articles "Realization of Non-current Assets" (code of line 310);

articles "Realization of Share of Controlled and Other Subjects" (code of lines 320);

articles "Implementation of Securities" (code of line 330);

articles "Repayment of Loans" (code of line 340);

articles "Other" (code of line 350);

articles "Receipts from Realization of Fixed Capital" (code of line 360);

articles "Acquisition of Non-current Assets" (code of line 410);

articles "Acquisition of Share of Controlled and Other Subjects" (code of lines 420);

articles "Acquisition of Securities" (code of line 430);

articles "Forming and Replenishment of the Authorized Capital of Subjects of the Quasi-public Sector" (code of line 440);

articles "The Issued Loans" (code of line 450);

articles "Other" (code of line 460).

Summing of Articles relating to receipt and disposal of money from financial activities is similar:

articles "Receipt of Loans" (code of line 610);

articles "Other" (code of line 620);

articles "Repayment of Loans" (code of line 710);

articles "Other" (code of line 720).

26. Consolidation of Articles of the KFO-4 form "Consolidated statement about changes of net assets / the capital" is performed by line-by-line addition of similar items:

articles "Changes in Accounting Policy and Adjustment of Mistakes" (code of line 020);

articles "Increase in Reserves at Revaluation of Non-current Assets" (code of line 041);

articles "Reduction of Reserves by Revaluation of Non-current Assets" (code of line 042);

articles "Increase in Reserves at Revaluation Financial Investments, Available for Sale" (code of line 043);

articles "Reduction of Reserves by Revaluation Financial Investments, Available for Sale" (code of line 044);

articles "Other Reserves" (code of line 045);

articles "Differences of the Exchange Rates on Recalculation of Foreign Activities" (code of line 046);

articles "The Increase in Financing Recognized Directly in the Report on Changes of Net Assets / the Capital" (code of line 047);

articles "The Financing Reduction Recognized Directly in the Report on Changes of Net Assets / the Capital" (code of line 048);

articles "Changes in Accounting Policy and Adjustment of Mistakes" (code of line 080);

articles "Increase in Reserves at Revaluation of Non-current Assets" (code of line 101);

articles "Reduction of Reserves by Revaluation of Non-current Assets" (code of line 102);

articles "Increase in Reserves at Revaluation of Financial Investments, Available for Sale" (code of line 103);

articles "Reduction of Reserves by Revaluation Financial Investments, Available for Sale" (code of line 104);

articles "Other Reserves" (code of line 105);

articles "Differences of the Exchange Rates on Recalculation of Foreign Activities" (code of line 106);

articles "The Increase in Financing Recognized Directly in the Report on Changes of Net Assets / the Capital" (code of line 107);

articles "The Financing Reduction Recognized Directly in the Report on Changes of Net Assets / the Capital" (code of line 108).

27. Forms of consolidated financial statements fully correspond to the forms applied in case of creation of the financial reporting of public institution.

28. Requirements to structure and disclosure of information to the consolidated financial statements of administrators of budget programs reflected in the explanatory note fully conform to requirements to disclosure of information for the financial reporting of public institutions.

29. In the KFO-3 forms "Consolidated statement about results of financial activities", "Consolidated statement about movement of money (direct method)" the column 4 "Last Period" is filled in for the same period of last year.

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