Order of the Minister of national economy of the Republic of Kazakhstan "About approval of Rules of development, approval of development plans controlled..."

ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of February 14, 2019 No. 14

About approval of Rules of development, approval of development plans for the joint-stock companies and limited liability partnerships, the state companies, monitoring and assessment of their realization, and also development and submission of reports on their execution controlled by the state

(as amended on 12-11-2024)

According to subitems 4-1) and 4-2) of article 13 of the Law of the Republic of Kazakhstan "About state-owned property" PRIKAZYVAYU:

1. Approve the enclosed Rules of development, approval of development plans for the joint-stock companies and limited liability partnerships, the state companies, monitoring and assessment of their realization, and also development and submission of reports on their execution controlled by the state (further - Rules).

2. Recognize invalid some orders of the Ministry of national economy of the Republic of Kazakhstan according to appendix to this order.

3. Recommend to the central and local executive bodies within one month from the date of introduction of this order in action to provide entering into the register of state-owned property of indicators of the existing five-year development plans and reports on their execution of the subordinated organizations according to forms, indicators and structure according to appendices 1-25 to Rules.

4. To provide to department of policy of management of the state assets 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 in the Ministry of Justice of the Republic of Kazakhstan the direction it in the Kazakh and Russian languages on official publication in periodic printing editions, and also 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 national economy 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 Legal department of the Ministry of national economy of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

5. To impose control of execution of this order on the supervising vice-minister of national economy of the Republic of Kazakhstan.

6. This order becomes effective after six months after day of its first official publication.

Minister of national economy of the Republic of Kazakhstan

T. Suleymenov

It is approved

Ministry of Finance of the Republic of Kazakhstan

Approved by the Order of the Minister of national economy of the Republic of Kazakhstan of February 14, 2019 No. 14

Rules of development, approval of development plans for the joint-stock companies and limited liability partnerships, the state companies, monitoring and assessment of their realization, and also development and submission of reports on their execution controlled by the state

Chapter 1. General provisions

1. These rules of development, approval of development plans for the joint-stock companies and limited liability partnerships, the state companies, monitoring and assessment of their realization, and also development and submission of reports on their execution controlled by the state (further – Rules) are developed according to subitems 4-1) and 4-2) of article 13 of the Law of the Republic of Kazakhstan "About state-owned property" (further – the Law) and determine procedure for development, approval of development plans for the joint-stock companies controlled by the state (further – the joint-stock company), limited liability partnerships (further – limited liability partnership) and the state companies (further – GP), reports on their execution, and also monitoring and assessment of implementation of development plans, except for national managing holdings, national holdings, the national companies and joint-stock companies, limited liability partnerships, the shareholder (the participant, the trustee) which the National Bank of the Republic of Kazakhstan, and the state companies created by it is.

2. The basic concepts used in these rules:

1) governing body – authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district performing rights of possession and uses of controlling stock (shares in the authorized capital) the joint-stock company (limited liability partnership) and (or) management of the state companies according to the Law;

2) body of approval – Board of Directors of the joint-stock company, the supervisory board of limited liability partnership, on limited liability partnerships in which there are no supervisory board and GP – authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district given authority to approve development plans for the organizations and reports on their execution according to the Law and these rules;

3) homogeneous goods, works, services - goods, works, services which, without being identical, have similar characteristics and consist of similar components that allows them to perform the same functions;

4) the development plan - the document determining the main activities and indicators of financial and economic organization activity for the five-year period;

5) local executive body (akimat) - the collegiate executive body headed by the akim of area (the city of republican value and the capital), the area (the city of regional value), exercising within the competence local public administration and self-government in the corresponding territory;

6) the executive body financed from the local budget - the public institution authorized by akimat on the implementation of separate functions of local public administration and self-government financed from the corresponding local budgets;

7) the organizations entering corporate structure - the organizations of structure where act as backbone elements the parent (parent) organization, and also under control to it, owing to ownership of blocks of shares (share), affiliated and/or dependent legal entities, and others legal entities, affiliirovanny with them, shares (share) in whom grant the right of the parent (parent) organization to determine the decisions made by these legal entities;

8) key indicators of activities - indicators of direct and resulting effect of organization activity, and also quality indicators (in the presence);

9) the single operator in the field of accounting of state-owned property (further - the single operator) - the legal entity determined by the order of the Government of the Republic of Kazakhstan of July 15, 2011 No. 802 "About determination of the single operator in the field of accounting of state-owned property";

10) the register of state-owned property (further - the register) - the single information automated system of accounting of state-owned property, except for the property which is in operational management of special state bodies, Armed Forces, other troops and military forming of the Republic of Kazakhstan, and the state material reserve;

11) product - the homogeneous goods, works, services which are carried out within authorized organization activity;

12) quality indicators - the indicators reflecting product compliance degree to the established requirements and expectations of buyers (receivers, users);

13) the identifier - the unique number of the development plan which is (approved/specified) or the report on execution of the development plan, appropriated by the web portal of the register, consisting of figure "14" which includes business and identification number of the organization and sequence number of the document within the five-year period of the development plan;

14) the trustee - physical persons and non-state legal entities if other is not provided by the laws of the Republic of Kazakhstan, signed the trust management agreement with the founder;

15) authorized body of the corresponding industry - the central executive body determined by the Government of the Republic of Kazakhstan, which is performing management of the corresponding industry (sphere) of public administration and having rights concerning republican property on the conditions provided by the Law;

16) indicators of resulting effect - the indicators reflecting certain results which shall be reached for certain period, and effect of the solution of effective objectives and tasks of the organizations determined in the development plan;

17) indicators of direct result - the indicators reflecting the quantity characteristic of amount of the implemented products created by the organization;

18) the web portal of the register – the Internet resource placed on the Internet to the address www.e-qazyna.kz, providing single point of access to data of the register;

19) organizations - GP and controlled by the state of the joint-stock company (limited liability partnership), including delivered in trust management, except for national managing holdings, national holdings, the national companies and joint-stock companies, limited liability partnerships, the shareholder (the participant, the trustee) of which is National Bank of the Republic of Kazakhstan, and the state companies created by it;

20) executive body of the organization - collegiate organ or person solely performing functions of executive body which name is determined by articles of organization.

3. Authorized bodies of the corresponding industry till September first of the year preceding the planned period are developed and sent to the organizations of the purpose, task and the key indicators of organization activity leading to goal achievement of the state bodies reflected in their development plans (in the draft of the development plan for state body).

In case of transfer of controlling stock (share in the authorized capital) the joint-stock company (limited liability partnership) with participation of the state in trust management, trustees till September first of the year preceding the planned period develop and send to the organizations of the purpose, task and key indicators of organization activity.

4. Local executive bodies (the executive bodies financed from the local budget) till October first of the year preceding the planned period are developed and sent to the organizations of the purpose, task and the key indicators of organization activity leading to goal achievement of local executive body reflected in the development plan for area, city of republican value, the capital (the draft of the development plan for area, city of republican value, the capital) and (or) actions for implementation of the development plan for area, city of republican value, the capital.

5. The authorized bodies of the corresponding industries which are not developing development plans till September first of the year preceding the planned period are developed and sent to the organizations:

1) the purposes and tasks of organization activity leading to goal achievement, indicators of results and to accomplishment of tasks of the budget program of authorized body of the corresponding industry;

2) key indicators of activities.

In cases of modification and/or amendments or reapproval of the budget program, the authorized body of the corresponding industry specifies for the organization of the purpose and task, and also key indicators of activities within one month after modification and/or amendments or reapproval of the budget program.

6. If the organizations do not take part in implementation of budget programs or their participation is not provided in the development plan for state body (the development plan for area, city of republican value, the capital), prior to the planned period or the local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district till October first of the year preceding the planned period develop authorized body of the corresponding industry till September first of year and direct the purposes, tasks and key indicators of organization activity connected with strategic directions of activities of data of bodies.

7. In case of modification and/or amendments or reapproval of the development plan for state body or the development plan for area, the city of republican value, the capital, the authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) specify for the organization of the purpose and task, and also key indicators of activities within one month after modification and/or amendments or reapproval of the development plan for state body or the development plan for area, the city of republican value, the capital.

8. The single operator ensures safety of development plans and reports on their execution, reports on results of monitoring of implementation of development plans and assessment of implementation of development plans on the web portal of the register.

8-1. In case of introduction of emergency state, restrictive actions, including quarantine completion date of the requirements specified in these rules stops and renews after thirty calendar days after the termination of effective period of emergency state, restrictive actions, including quarantine.

During action of emergency state, restrictive actions, including quarantine in case of need based on the decision of body of approval refining of the development plan for the organization is performed, the decision of executive body of the organization makes adjustment of measure calculations of financial and economic activities to the development plan.

The single operator on the web portal of the register provides to the organizations access to indicators of the semi-annual specified development plan and measure calculations of financial and economic activities to the development plan.

Chapter 2. Procedure for development and approval of the development plan

9. The development plan for the organization is developed by executive body of the organization, the trustee once for the five-year period according to the purposes and tasks stated in the development plan for state body, the development plan for area, city of republican value, the capital.

10. The development plan for GP affirms authorized body of the corresponding industry, local executive body, the office of the akim of the city of district value, the village, settlement, rural district.

The development plan for GP on the right of economic maintaining with the supervisory board affirms authorized body of the corresponding industry or local executive body taking into account the conclusion of the supervisory board.

Development plans for the joint-stock companies and limited liability partnership controlled by the state affirm Boards of Directors (supervisory boards) of the joint-stock companies and limited liability partnership controlled by the state.

In case of lack of the supervisory board the development plan affirms as limited liability partnership authorized body of the corresponding industry or local executive body (the executive body financed from the local budget).

11. The development plan for the organization is developed by means of the web portal of the register according to structure, forms, indicators according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 7-1, 7-2, 8, of 9, of 10, of 11, 12 and 13 to these rules and includes:

structure of the plan of the development/report on execution of the development plan for the organization;

passport of the organization;

corporate structure;

main activities (purposes, tasks and key indicators, program of realization);

indicators of financial and economic activities (the main indicators of financial and economic activities, the income, money, sales of products at the expense of means of the republican budget and local budget, expenses, investments and purchase of goods, works and services, acquisition of equity instruments);

additional indicators (the occupied space and motor transport, structure of borrowings, placement of temporarily spare cash).

12. The explanatory note to the development plan contains reasons for indicators for the planned five-year period, and also reasons and explanations to each appendix of the development plan.

13. The development plan reflects the main indicators of financial and economic activities with breakdown by years, within the five-year period.

14. Development and approval of the development plan for limited liability partnerships in which there is no supervisory board and GP is performed on the web portal of the register.

Approval of the report on execution of the development plan in limited liability partnerships in which there is no supervisory board and GP is performed by means of the web portal.

15. The executive body of the organization no later than November twentieth of the last year of the existing five-year plan, sends to bodies of approval for consideration and approval the draft of the development plan.

The executive body of the organization along with the draft of the development plan provides to bodies of approval measure calculations of financial and economic activities (assets, liabilities, personnel, the income on recognition sources, receipt and disposal of money, sales of products at the expense of means of the republican budget and local budget, acquisition of investments, goods, works and services, the plan of the main production, expenses of the main production taking into account overheads and expenses on auxiliary production, expenses on auxiliary production, overheads, administrative expenses, expenses on remunerations, other expenses) according to forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules.

The measure calculations of financial and economic activities specified in forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules have exclusively informative character and are not approval subject.

The executive body independently makes corrections to the measure calculations of financial and economic activities specified in forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules within, the aggregative indicators approved in the development plan.

Adjustment of measure calculations of financial and economic activities is performed on the web portal of the register and signed by the digital signature of the organization based on the decision of executive body.

16. In GP on the right of economic maintaining with the supervisory board the executive body of the organization till October first of the last year of the existing five-year plan, sends the draft of the development plan for consideration to the supervisory board.

The supervisory board of GP on the right of economic maintaining till October twenty fifth of the last year of the existing five-year plan, represents the conclusion to the draft of the development plan to authorized body of the corresponding industry or local executive body (the executive body financed from the local budget).

17. The body of approval considers the draft of the development plan for the organization within ten working days from the date of receipt.

In the presence of notes of body of approval the executive body within five working days from the date of receipt of notes finishes the draft of the development plan and repeatedly submits it for approval to body of approval which considers the modifed draft of the development plan within five working days.

18. The development plan affirms body of approval till December twenty fifth of the year preceding the planned period.

18-1. Development of annual refining of the development plan during approval of the development plan for the five-year period is not required.

19. In case of creation of the organization the authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district within ten working days from the date of state registration of the organization in judicial authorities, are developed and sent to the newly created organization of the purpose, task and the key indicators of organization activity connected with strategic directions of activities of data of bodies.

20. The executive body of the newly created organization within twenty working days from the date of state registration of the organization in judicial authorities, develops the development plan for the five-year period and sends it for consideration to body of approval.

The body of approval considers the draft of the development plan for the newly created organization within ten working days from the date of its receipt.

In the presence of notes of body of approval the executive body of the organization within five working days from the date of receipt of notes finishes the draft of the development plan and repeatedly submits it for approval to body of approval which considers the modifed draft of the development plan within five working days.

21. The organization within five working days from the date of approval of the development plan signs its digital signature the organizations and sends to the single operator by means of the web portal of the register for inclusion in the register, with attachment of the scanned decision of body of approval in the PDF format with indication of the identifier.

22. The single operator within five working days from the date of receipt of the development plan directs to the e-mail address of the organization the notification on adoption of the development plan in the register or the notification on refusal in its acceptance.

The basis for refusal in adoption of the development plan are:

1) lack of the attached scanned decision of body of approval on approval of the development plan;

2) signing by the digital signature which is not belonging to the organization.

In case of refusal the single operator in adoption of the development plan, the organization resolves comments and introduces repeatedly the development plan to the single operator within five working days from the date of receipt of the notification on refusal in adoption of the development plan.

Paragraph 1. Annual refining of the development plan

23. The body of approval performs annual refining of the development plan from second year of the approved Development plan. The executive body develops the project of annual refining of the development plan from the date of the publication of semi-annual refining in the second half of the year.

24. Annual refining of the development plan for the organization is performed on the web portal of the register according to structure, forms, indicators according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 7-1, 7-2, 8, of 9, of 10, of 11, 12 and 13 to these rules and includes:

structure of the plan of the development/report on execution of the development plan for the organization;

passport of the organization;

corporate structure;

main activities (purposes, tasks and key indicators, program of realization);

additional indicators (the occupied space and motor transport, structure of borrowings, placement of temporarily spare cash).

25. The executive body of the organization no later than November twentieth of the year preceding the planned period sends to body of approval for consideration the project of annual refining of the development plan for the organization taking into account provisions of Item 14 of these rules.

The executive body of the organization along with the project of annual refining of the development plan provides to bodies of approval measure calculations of financial and economic activities (assets, liabilities, personnel, the income on recognition sources, receipt and disposal of money, sales of products at the expense of means of the republican budget and local budget, acquisition of investments, goods, works and services, the plan of the main production, expenses of the main production taking into account overheads and expenses on auxiliary production, expenses on auxiliary production, overheads, administrative expenses, expenses on remunerations, other expenses) according to forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules.

The executive body independently makes corrections to the measure calculations of financial and economic activities specified in forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules within the aggregative indicators approved in the development plan.

26. In GP on the right of economic maintaining with the supervisory board the executive body of the organization till October first of the year preceding the planned period sends the project of annual refining of the development plan for consideration and approval to the supervisory board.

The supervisory board of the state company on the right of economic maintaining till October twentieth of the year preceding the planned period represents the conclusion to the project of annual refining of the development plan to authorized body of the corresponding industry or local executive body (the executive body financed from the local budget).

27. The body of approval considers the project of annual refining of the development plan for the organization within ten working days from the date of its receipt.

In the presence of notes of body of approval the executive body of the organization within five working days from the date of receipt of notes finishes the project of annual refining of the development plan and repeatedly submits it for approval to body of approval which considers the modifed project of annual refining of the development plan within five working days.

28. Annual refining of the development plan affirms body of approval till December twenty fifth of the year preceding the planned period taking into account provisions of Item 14 of these rules.

29. The organization within five working days from the date of approval of annual refining of the development plan signs its digital signature the organizations and sends to the single operator by means of the web portal of the register for inclusion in the register, with attachment of the scanned decision of body of approval in the PDF format with indication of the identifier.

30. The single operator within five working days from the date of receipt of the specified development plan directs to the e-mail address of the organization the notification on adoption of the specified development plan in the register or the notification on refusal in its acceptance.

The basis for refusal in adoption of the specified development plan are:

1) lack of the attached scanned decision of body of approval on approval of annual refining of the development plan;

2) signing by the digital signature which is not belonging to the organization.

In case of refusal the single operator in adoption of the specified development plan, the organization resolves comments and introduces repeatedly specified development plan to the single operator within five working days from the date of receipt of the notification on refusal in adoption of the specified development plan.

Paragraph 2. Semi-annual refining of the development plan

31. Semi-annual refining of the development plan at the initiative of the organization is allowed in the cases connected with:

1) the president's letter of the Republic of Kazakhstan to the people of Kazakhstan about provision in the country and the main directions of domestic and foreign policy, the changes made to documents of System of state planning and other planning documents;

2) change of the main activities of the organization;

3) modification and/or amendments in the development plan for state body (the development plan for area, city of republican value, the capital) or its reapproval;

4) allocation or reducing means from the budget or budget crediting of the organizations;

5) acceptance or change of legal acts and other documents of body of approval and the organization influencing development plan indicators.

32. Semi-annual amendments of the development plan are allowed no more than two times a half-year within the current financial year.

33. Semi-annual refining of the development plan is performed on the web portal of the register according to structure, forms, the list of indicators according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 7-1, 7-2, 8, of 9, of 10, of 11, 12 and 13 to these rules and includes:

structure of the plan of the development/report on execution of the development plan for the organization;

passport of the organization;

corporate structure;

main activities (purposes, tasks and key indicators, program of realization);

additional indicators (the occupied space and motor transport, structure of borrowings, placement of temporarily spare cash).

34. The executive body of the organization in the cases specified in Item 31 of these rules submits for consideration to body of approval the draft of the specified development plan with the explanatory note containing reasons and the explanation of the brought amendments to each appendix of the development plan.

The executive body of the organization along with the project of semi-annual refining of the development plan represents to body of approval measure calculations of financial and economic activities (assets, liabilities, personnel, the income on recognition sources, receipt and disposal of money, sales of products at the expense of means of the republican budget and local budget, acquisition of investments, goods, works and services, the plan of the main production, expenses of the main production taking into account overheads and expenses on auxiliary production, expenses on auxiliary production, overheads, administrative expenses, expenses on remunerations, other expenses) according to forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules.

The executive body independently makes corrections to the measure calculations of financial and economic activities specified in forms according to appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules within the aggregative indicators approved in the development plan.

The body of approval considers the draft of the specified development plan within ten working days from the date of its receipt.

In the presence of notes the executive body of the organization within five working days from the date of receipt of notes finishes the draft of the specified development plan and repeatedly submits to its body of approval.

The specified development plan affirms body of approval within twenty working days from the date of its submitting for examination by executive body, but no later than June twenty fifth as the first half of the year of the current year and on the twenty fifth of December as the second half of the year of the current year taking into account provisions of Item 14 of these rules.

35. The organization within five working days from the date of approval of semi-annual refining of the development plan signs its digital signature the organizations and sends to the single operator by means of the web portal of the register for inclusion in the register, with attachment of the scanned decision of body of approval in the PDF format with indication of the identifier.

36. The single operator within five working days from the date of receipt of the specified development plan directs to the e-mail address of the organization the notification on adoption of the specified development plan in the register or the notification on refusal in its acceptance.

The basis for refusal in adoption of the specified development plan are:

1) lack of the attached scanned decision of body of approval on approval of annual refining of the development plan;

2) signing by the digital signature which is not belonging to the organization.

Chapter 3. Procedure for development and submission of the report on execution of the development plan

37. The report on execution of the development plan is developed by executive body of the organization following the results of each financial year of the five-year period by means of the web portal.

38. Development of the report on execution of the development plan is performed according to structure, forms, indicators according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 7-1, 7-2, 8, of 9, of 10, of 11, 12 and 13 to these rules and includes:

structure of the plan of the development/report on execution of the development plan for the organization;

passport of the organization;

corporate structure;

main activities (purposes, tasks and key indicators, program of realization);

additional indicators (the occupied space and motor transport, structure of borrowings, placement of temporarily spare cash).

39. The draft of the report on execution of the development plan is submitted for consideration to body of approval taking into account provisions of Item 14 of these rules:

executive body of the organization which is not booking obligatory or initiative financial records audit - no later than April fifteenth of the year following for reporting;

executive body of the organization booking obligatory or initiative financial records audit, after approval of the audited financial reporting - within fifteen working days, but no later than September first of the year following for reporting.

The executive body of the organization along with the draft of the report on execution of the development plan represents to body of approval measure calculations of financial and economic activities (assets, liabilities, personnel, the income on recognition sources, receipt and disposal of money, sales of products at the expense of means of the republican budget and local budget, acquisition of investments, goods, works and services, the plan of the main production, expenses of the main production taking into account overheads and expenses on auxiliary production, expenses on auxiliary production, overheads, administrative expenses, expenses on remunerations, other expenses) according to the forms specified in appendices 14, of 15, of 16, of 17, 17-1, 17-2, 18, of 19, of 20, of 21, of 22, of 23, 24 and 25 to these rules.

40. The body of approval considers the draft of the report on execution of the development plan within five working days from the date of its receipt.

41. In the presence of notes of body of approval the executive body of the organization within two working days from the date of receipt of notes finishes the draft of the report on execution of the development plan and repeatedly submits to its body of approval which considers the modifed draft of the report on execution of the development plan within three working days.

42. The report affirms body of approval taking into account provisions of Item 14 of these rules:

to the organizations which are not booking obligatory or initiative financial records audit – no later than June first of the year following for reporting;

to the organizations booking obligatory or initiative financial records audit – within ten working days from the date of its introduction for consideration of the organization by executive body.

43. The organization within two working days from the date of approval of the report on execution of the development plan signs its digital signature the organizations and sends to the single operator by means of the web portal of the register for inclusion in the register with attachment to it the scanned decision of body of approval in the PDF format with indication of the identifier.

44. The single operator within two working days from the date of receipt of the report on execution of the development plan directs to the e-mail address of the organization the notification on adoption of the report on execution of the development plan in the register or the notification on refusal in its acceptance.

The basis for refusal in adoption of the report on execution of the development plan are:

1) lack of the attached scanned decision of body of approval on approval of the report on execution of the development plan;

2) signing by the digital signature which is not belonging to the organization.

In case of refusal the single operator in adoption of the report on execution of the development plan, the organization resolves comments and introduces repeatedly the report on execution of the development plan to the single operator within two working days from the date of receipt of the notification on refusal in adoption of the performance report of the development plan.

45. In cases of attraction of loans and placements of temporarily free money quarterly to the tenth following reporting quarter send reporting information on structure of borrowings and placement of temporarily spare cash for inclusion in the register to financial instruments, the organizations, according to appendices 26 and 27 to these rules, signed by the digital signature of the organization.

Chapter 4. Procedure for carrying out monitoring of implementation of the development plan

46. Monitoring of implementation of development plans is the analysis and generalization of information on accomplishment of indicators of financial and economic organization activity and other indicators provided in the development plan for state body, the development plan for area, city of republican value, the capital.

47. The governing body annually no later than October tenth of the year following for reporting on the basis of the approved development plans for the organizations and reports on their execution performs monitoring of implementation of development plans for the organizations.

48. For carrying out monitoring the governing body on the web portal of the register creates information on organization activity (goal achievement and tasks, key indicators of activities, results of financial and economic organization activity) according to appendix 28 to these rules.

49. On the basis of the analysis of information below specified in this Item, the governing body creates the report on results of monitoring of implementation of development plans which contains information:

1) about justification of modification of development plans, observance of requirements for terms and procedures of modification of development plans;

2) about the planned and actually reached key indicators of activities, the reasons of their not achievement;

3) about dividends, the income for share, part of net income of GP which is subject to budget contribution;

4) about condition of personnel and the salary fund;

5) about financial stability of the organizations;

6) about the income and expenses of the organizations;

7) about investments of the organizations;

8) about results of implementation of the development plan for the accounting period by key indicators of activities, the purposes and tasks, including extent of their achievement (in the presence of variations of the actual results from planned it is necessary to open the reasons and factors which exerted impact on resulting effects);

9) about problems which arose in implementation process of the development plan, their impact on the purposes and key indicators of activities, and also the taken measures for the solution of the revealed problems and ensuring timely implementation of the development plan;

10) about recommendations about implementation of development plans for the organizations, modification or amendments in development plans for the organizations.

50. The report on results of monitoring of implementation of the development plan is signed by the digital signature of governing body no later than October twenty fifth of the year following reporting and goes to the single operator by means of the web portal of the register.

The single operator within three working days from the date of receipt of the report on results of monitoring of implementation of development plans directs to the e-mail address of governing body the notification on adoption of the report on results of monitoring of implementation of development plans in the register or the notification on refusal in its acceptance.

The basis for refusal in adoption of the report on results of monitoring of implementation of development plans is signing by its digital signature which is not belonging to governing body.

In case of refusal the single operator in adoption of the report on results of monitoring of implementation of development plans, the governing body resolves comments and brings it to repeatedly single operator within five working days from the date of receipt of the notification on refusal in adoption of the report on results of monitoring of implementation of development plans.

51. The governing body no later than October twenty fifth of the year following reporting sends to the organizations the report on results of monitoring of implementation of development plans.

51-1. Effectiveness and efficiency of implementation of development plans for the joint-stock companies and limited liability partnerships controlled by the state, and also for timely submission of the report on their execution is provided with executive bodies of the joint-stock companies and limited liability partnerships controlled by the state according to the laws of the Republic of Kazakhstan.

Chapter 5. Procedure for evaluating implementation of the development plan

52. Assessment of implementation of the development plan is complex assessment of achievement of indicators of the results of organization activity reflected in the development plan.

Assessment of implementation of the development plan for the joint-stock companies and limited liability partnership controlled by the state is performed by their Boards of Directors, the supervisory board on the basis of the approved development plans, reports on their execution and the report on results of monitoring of implementation of development plans.

In case of lack of the supervisory board in limited liability partnership assessment of implementation of the development plan is performed by authorized body of the corresponding industry or local executive body (the executive body financed from the local budget).

Assessment of implementation of the development plan for GP is reflected in the report on results of monitoring of implementation of the development plan.

53. Assessment of implementation of the development plan is performed no later than December first of the year following for reporting on the basis of the report on execution of the development plan and monitoring of implementation of the development plan.

54. Assessment of implementation of the development plan for the joint-stock company and limited liability partnership includes:

1) assessment of achievement of the predicted key indicators of activities reflected in the development plan;

2) analysis of accomplishment of financial performance of organization activity.

Appendix 1

to Rules of development, approval of development plans for the joint-stock companies and limited liability partnerships, the state companies, monitoring and assessment of their realization, and also development and submission of reports on their execution controlled by the state

Structure of the plan of the development/report on execution of the development plan for the organization

Passport of the organization
Corporate structure
Main activities	Purposes, tasks and key indicators
	Program of realization
Indicators of financial and economic activities	Main indicators of financial and economic activities
	Income
	Expenses
	Investments and purchase of goods, works and services
	Acquisition of equity instruments
Additional indicators	The occupied space and motor transport
	Structure of borrowings
	Placement of temporarily spare cash

Appendix 2

Passport of the organization

Governing body __________________________________________

Name of the __________________________________ organization

Document type (development plan: approved / annual refining / semi-annual refining / performance report of the development plan)

Five-year period _________________________________________

The planned / accounting period ___________________________

date ________________№ _____________

№

Name

Information

Address

Details

Legal

Actual

index

area

city (settlement)

street (residential district)

house

office

Contact telephone numbers

E-mail address (e-mail), website

Business and identification number

Type of activity on OKED (The general qualifier of types of economic activity)

Identification code under RCBO (The general qualifier of the companies and organizations)

Form of business of the organization

Short history:

The order of the Government of the Republic of Kazakhstan according to which the Organization is created

from

put (DD)

month (MM)

year (GGGG)

№

Types of activity (according to the Charter)

Registration in judicial authorities

month (MM)

year (GGGG)

№

Re-registration (last)

put (DD)

month (MM)

year (GGGG)

№

Whether is subject of natural monopoly

Sphere of natural monopoly

Type of regulated services (goods, works)

Basis of inclusion in the State register of subjects of natural monopolies

Whether is the subject of the market holding the dominating or monopoly position

Type of activity

Geographical boundaries

Whether is user of nature

The license and (or) permission to the environmental management right, the body which granted the license and (or) permission

from

put (DD)

month (MM)

year (GGGG)

№

The decision on the environmental management right, body the made decision (The government of the Republic of Kazakhstan, local executive body)

from

put (DD)

month (MM)

year (GGGG)

№

The agreement (contract) for the environmental management right, the body which signed the agreement (contract)

from

put (DD)

month (MM)

year (GGGG)

№

Characteristic of environmental management

permanent

temporary

alienable

inaliennable

primary

secondary

paid

non-paid

Whether is subsoil user

Transactions on subsurface use

Transaction type

The body which signed the contract (which issued permission)

Contract (permission)

from

put (DD)

month (MM)

year (GGGG)

№

Transaction type

The body which signed the contract (which issued permission)

Contract (permission)

from

put (DD)

month (MM)

year (GGGG)

№

Whether is water user

Permission to right to use water, the body which issued permission

from

put (DD)

month (MM)

year (GGGG)

№

Characteristic of water use

permanent

temporary

alienable

inaliennable

primary

secondary

Whether is land user

The decision on the land use right, the body which made the decision

from

put (DD)

month (MM)

year (GGGG)

№

Characteristic of the land user

permanent

temporary

alienable

inaliennable

primary

secondary

paid

non-paid

Whether is forest user

Long-term forest utilization

The protocol on results of the tender for forest utilization (agreement), the body which signed the agreement

from

put (DD)

month (MM)

year (GGGG)

№

Temporary forest utilization

The forest ticket, body which issued it

from

put (DD)

month (MM)

year (GGGG)

№

Authorized capital, thousands of tenges

According to the charter

Unpaid

Number of shares

Announced

Placed

Redeemed

In total

including

Common shares

In total

including

in state-owned property

in private property

Preferred shares

In total

including

in state-owned property

in private property

Cost and profitability of one share

fact of previous period

fact of the accounting period

Cost of one share

Profitability of one share

General

Without income gained on the state task and sales of products (products) to public institutions

Rate of increase in value of one share

Information about the registrar

Form of business

name

address

license

contacts

date of issue (DD.MM.GGGG)

number

Surname, Name, Middle name (in the presence)

phone

Shares in the authorized capital of limited liability partnership, %

In total

including:

in state-owned property

in private property

100

The property limited on hand and property on which encumbrance is imposed

thousands of tenges

% of book value

The act which limits the order (the document which is the encumbrance imposing basis)

Subject concerning which restriction (encumbrance) is imposed

101

In total

102

including

earth

103

104

buildings and constructions

105

106

machines and equipment

107

108

Appendix 3

Corporate structure

Governing body __________________________________________

Name of the __________________________________ organization

Document type (development plan: approved / annual refining / semi-annual refining / performance report of the development plan)

Five-year period _________________________________________

The planned / accounting period ___________________________

date ________________№ _____________

20XX year
organizations of the first level				organizations of the second level
form of business	Business and identification number	Name	% of shares (shares)	Form of business	Business and identification number	Name	% of shares (shares)

continuation of the table

20XX year
organizations of the third level				organizations of the fourth level
Form of business	Business and identification number	Name	% of shares (shares)	Form of business	Business and identification number	Name	% of shares (shares)