ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2026 No. 200

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:

appendices 6, 7, 8 and 9 to the specified Rules to be reworded as follows according to appendices 1, of 2, 3 and 4 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 day of its first official publication.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2026 No. 200

Appendix 6

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

The explanatory note to forecast consolidated financial statements on _________________ years

1. General information:

Name of the administrator of budget programs: _________________________

Number of subordinated organizations: _________________________________

Unit of measure: thousands of tenges

2. Disclosures to forecast consolidated statement about financial position

2.1 Assets

Table 1. Changes (increase) as a part of short-term financial investments (code of line 011 of forecast consolidated statement about financial position)

Note:

Table 2. Changes in structure of short-term financial investments (code of line 011 of forecast consolidated statement about financial position)

Note:

Table 3. Changes (increase) as a part of inventories (code of line 020 of forecast consolidated statement about financial position)

Note:

Table 4. Changes in structure of inventories (code of line 020 of forecast consolidated statement about financial position)

Note:

Table 5. Changes (increase) as a part of long-term financial investments (code of line 110 of forecast consolidated statement about financial position)

Note:

Table 6. Changes in structure of long-term financial investments (code of line 110/119 * forecast consolidated statement about financial position)

* in notes information registers in table 6 of what line.

Note:

Table 7. Changes (increase) as a part of fixed assets as a result of acquisition (codes of lines 114 of forecast consolidated statement about financial position)

Note:

Table 8. Changes (increase) as a part of fixed assets as a result of capital repairs (codes of lines 114 of forecast consolidated statement about financial position)

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