I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 8, 2025 No. 430

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2025 No. 192 "About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2025 No. 192 "About approval of Rules of creation of forecast consolidated financial statements of the administrator of budget programs" the following changes:

in Rules of creation of forecast consolidated financial statements of the administrator of the budget programs approved by the specified order:

exclude Item 16;

in Item 22:

the sixth to state part in the following edition:

"On line 013 "The income from receipt of loans" the income from receipt of loans is reflected.";

the fortieth to state part in the following edition:

"On line 137 "Other transfers and budget payments" the amount of other transfers and budget payments is reflected.";

in Item 23:

the second to state part in the following edition:

"Investing activities – acquisition and realization of the non-current assets and other investments which are not relating to cash equivalents;

Financial activities – activities from which changes in the amount of and structure of borrowed funds result.";

the twenty fourth to state part in the following edition:

"On line 160 "Transfers, subsidies and other budget payments" money payments in the form of transfers (except transfers to physical persons in the form of money payments to employees of public institutions) subsidies and other budget payments are reflected.";

the fifth Item 25 to state part in the following edition:

"Notes to forecast consolidated statement on financial position join the following summary:

disclosures on balance of money with indication of the account and/or the control account of cash on which the balance with indication of the reasons of formation of balance was formed;

disclosures on balance and movement of inventories;

disclosures on balance and movement of short-term remunerations to obtaining;

disclosures on balance and movement of the short-term and long-term financial investments including considered on equity method;

disclosures on balance of the short-term advance payments issued with indication of date of origin and repayment periods;

disclosures on balance of short-term receivables with indication of them by types, the reasons of education, date of origin and repayment periods;

disclosures on balance of other current assets with indication of date of origin and repayment periods;

disclosures on balance of long-term receivables with indication of the reasons of education, date of origin and repayment periods;

disclosures on balance and movement of non-current assets;

disclosure of changes in structure of construction in progress and capital investments, disclosures of the amounts on construction in progress and capital investments with disaggregation on each object, the schedule of construction / capital investments, the reasons of objects incomplete in time;

disclosures of the amounts on non-current concessionary assets;

disclosures of balance on other non-current assets;

short description of contingent assets;

disclosures of balance on short-term remunerations to payment;

disclosures on balance and movement of short-term and long-term financial liabilities, short-term and long-term accounts payable, including with disclosure of the reasons of education, date of origin and repayment periods;

disclosures on accounts payable balance to suppliers and contractors, that number under each agreement of public-private partnership, including projects on concession (about subject of the agreement of public-private partnership, that number of concession; about the private partner, including the concessionary; about the duration of the agreement; about construction/creation and operation of subject to concession; about repayment of obligations);

disclosures on balance and movement of short-term and long-term estimative and warranty obligations;

disclosures on balance of other short-term obligations with indication of the reasons of education, date of origin and repayment periods;

short description of contingent obligations;

disclosures on net assets / to the capital, including table 34 with notes of appendix of 6 these rules;

Disclosures to forecast consolidated statement about results of financial activities include:

notes according to each income item and table 35 with notes of appendix of 6 these rules;

notes on every line of expenses and tables 36 and 37 with notes of appendix of 6 these rules;

we designate notes in the lines on share of net profits or losses on the investments considered on equity method, disposal of non-current assets, exchange difference;

notes on financial results for the periods.

Disclosures to forecast consolidated statement about movement of money include notes:

on disclosure of balance for the beginning and the end of the period;

on cash flow from operating activiies;

on cash flow from investing activities;

on cash flow from financial activities.

Disclosures to forecast consolidated statement about changes of net assets / the capital with notes on disaggregation of balance on every line.";

appendices 3, 4, 6, 7, 8, 9 and 10 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, 6 and 7 to this order.

2. To provide to department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

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

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of August 8, 2025 No. 430

Appendix 3

to Rules of creation of forecast consolidated financial statements of the administrator of budget programs

PKFO-2 form

Forecast consolidated statement about results of financial activities

Administrator of the budget ____________________________ programs

Unit of measure: thousands of tenges

Indicators	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
Income from not exchange transactions, including:	010
Financing of the current activities	011
Financing of capital investments	012
Income from receipt of loans	013
Income on transfers, including:	014
Transfers to local government bodies	015
Subsidies	016
Income from the charitable help	017
Grants	018
Others	019
Income from exchange transactions	020
Income from asset management, including:	030
Remunerations	031
Other incomes from asset management	032
Other incomes	040
Income, all (amount of lines 010, 020, 030 and 040)	100
Expenses of the administrator of budget programs, including:	110
Compensation	111
Grants	112
Taxes and payments in the budget	113
Expenses on inventories	114
Traveling expenses	115
Utility costs	116
Lease payments	117
Content of non-current assets	118
Communication services	119
Asset depreciation	120
Asset impairment	121
Other operating expenses	122
Expenses on compulsory social medical insurance	123
Expenses on budget payments, including:	130
Pensions and benefits	131
Subsidies	132
Target transfers	133
Transfers of general nature	134
Transfers to physical persons	135
Transfers to local government bodies	136
Other transfers and budget payments	137
Management expenses assets, including:	140
Remunerations	141
Other expenses on asset management	142
Other expenses	150
Expenses, all (amount of lines 110, 130, 140 and 150)	200
Share of net profits or losses on the investments considered on equity method	210
Disposal of non-current assets	220
Exchange difference	230
Others	240
Financial result for the period (line 100 minus line 200 +/-lines 210, 220, 230 and 240)	300

Chief of staff of central
executive body / head
public institution of ______________ ___________________________________________
                                                (signature) (surname, name, middle name) (in case of its availability)

Locus sigilli

Chief accountant / chief
financial and economic department of _________ _____________________________________
                                                (signature) (surname, name, middle name) (in case of its availability)

"___" _______________ years

Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of August 8, 2025 No. 430

 Appendix 4

to Rules of creation of forecast consolidated financial statements of the administrator of budget programs

PKFO-3 form

Forecast consolidated statement about movement of money (direct method)

Administrator of the budget ________________________________ programs

Unit of measure: thousands of tenges

Indicators	Code of line	Fact	Assessment	Forecast
		20khkh year	20khkh year	20khkh year	20khkh year	20khkh year
1	2	3	4	5	6	7
I. Cash flow from operating activiies
Cash receipt - all (the amount of lines 010, 017, 020, 030, 040, 050 and 060)	100
Financing from the budget, including:	010
Current activities	011
Capital investments	012
At the expense of external loans and the connected grants	013
Transfers	014
Subsidies	015
Others	016
External loans and connected grants	017
On money from the charitable help	020
From sales of goods, works and services	030
The earned rewards	040
On money of temporary placement	050
Other receipts	060
Disposal of money, all (amount of lines 110, 120, 130, 140, 150, 160, 170, 180 and 190)	200
Compensation	110
Pensions and benefits	120
Taxes and payments in the budget	130
To suppliers and contractors for goods and services	140
The advance payments issued for goods and services	150
Transfers, subsidies and other budget payments	160
Remunerations	170
Closing of plan assignments on adoption of obligations in the end of the year	180
Other payments	190
Net amount of money from operating activiies (line 100 - line 200)	300
II. Cash flow from investing activities
Cash receipt – all (the amount of lines 310, 320, 330, 340 and 350)	400
Realization of non-current assets	310
Realization of share of controlled and other subjects	320
Implementation of securities	330
Repayment of loans	340
Others	350
Disposal of money, all (amount of lines 410, 420, 430, 440, 450 and 460)	500
Acquisition of non-current assets	410
Acquisition of share of controlled and other subjects	420
Acquisition of securities	430
Forming and replenishment of the authorized capital of subjects of the quasi-public sector	440
The issued loans	450
Others	460
Net amount of money from investing activities (line 400 - line 500)	600
III. Cash flow from financial activities
Cash receipt - all (the amount of lines 610 and 620)	700
Receipt of loans	610

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info