ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 28, 2022 No. 94

About approval of Rules of delivery of the financial reporting by the organizations of public interest in depositary

According to Item 7 of article 19 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" PRIKAZYVAYU:

1. Approve the enclosed Rules of delivery of the financial reporting by the organizations of public interest in depositary.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

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

3) 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) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 28, 2022 No. 94

Rules of delivery of the financial reporting by the organizations of public interest in depositary

1. These rules of delivery of the financial reporting by the organizations of public interest in depositary (further – Rules) are developed according to the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further – the Law) and determine procedure for delivery of the financial reporting by the organizations of public interest (further – the organizations) in depositary of the financial reporting (further – depositary).

2. Indicators of identification by the organizations are given in the main subsection of depositary according to appendix to these rules.

The organizations in additional subsection of depositary the financial reporting and (or) the audit report is submitted.

3. The organizations (except for idle during the accounting period and declared till January 1 of the accounting period bankrupt) annually no later than August 31 of the year following reporting represent through Internet resource of depositary (further – the Portal) to the organization determined by the representative on implementation of activities for maintaining depositary (further – Authorized organization), approved in the procedure established by the industry legislation, the annual financial reporting.

The organizations (except for the financial organizations and idle during the accounting period and declared till January 1 of the accounting period bankrupt) constitute the annual financial reporting according to the list and forms approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404 "About approval of the list and forms of the annual financial reporting for the publication by the organizations of public interest (except the financial organizations)" (it is registered in the Register of state registration of regulatory legal acts at No. 15384).

4. The list of the organizations idle and declared bankrupt are transferred to depositary by means of information exchange of depositary with information systems (databases) of the state body performing tax administration regarding transfer of data on the idle organizations.

The newly created organizations represent the annual financial reporting for the period, since the moment of its registration till December 31 of accounting year.

5. The organizations having the affiliated organizations represent in addition annual consolidated financial statements constituted according to articles 16 and 17 of the Law.

6. The organizations for which audit is obligatory according to requirements of the Law of the Republic of Kazakhstan "About auditor activities" represent through the Portal to Authorized organization, together with the financial reporting, the audit report in the electronic format "PDF (Portable Document Format)" (the scanned copy, the paper option signed and certified by seal (in the presence) of auditing organization) according to the procedure, stipulated in Item 8 these rules. The audit report the organizations having the affiliated organizations is submitted according to the consolidated statements.

The report on results of initiative audit of the organization is submitted on own initiative.

7. The financial reporting represented by the organizations to depositary includes:

1) balance sheet;

2) profit and loss statement;

3) cash flow statement (direct or indirect method;

4) statement of changes in equity;

5) the explanatory note (disclosures are performed according to international accounting standards).

The financial reporting is created to delivery in depositary with use of private office and by means of the electronic service "Single System of Submission of Reports" (further – the Private office) realized by Authorized organization on the Portal.

8. The organizations represent the financial reporting and the audit report to depositary in the following procedure:

1) prepare the financial reporting by means of the Private office.

As a result of work in the Private office the organizations create the electronic report including the financial reporting, the decision on its approval and the audit report, and also indicators of identification of the organization according to appendix to these rules (further – the electronic report) which is signed by the digital signature of management and the chief accountant of the organization;

2) send the electronic report to Authorized organization for inclusion in depositary.

9. The authorized organization within three working days from receipt date of the electronic report of the organization directs to the e-mail address of the organization specified in its Private office and (or) in the digital signature, the electronic notification on inclusion of the financial reporting in depositary or causes of failure in adoption of the electronic report.

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