Order of the Minister of Finance of the Republic of Kazakhstan "About introduction of amendments to 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 the organizations of public..."

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 5, 2026 No. 289

About introduction of amendments to 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 the organizations of public interest (except the financial organizations) in depositary"

I ORDER:

1. Bring in 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) in depositary" (it is registered in the Register of state registration of regulatory legal acts at No. 15384) the following changes:

state preamble in the following edition:

"According to the subitem 2) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and subitem 643-6) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 I ORDER:";

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

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 after its official publication;

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

Minister of Finance of the Republic of Kazakhstan

M. Takiyev

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of May 5, 2026 No. 289

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404

Form

Balance sheet accounting period 20 ___ year

It is represented: in depositary of the financial reporting in electronic format by means of the software

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: www.gov.kz

Index of the form intended for collection of administrative data on a grant basis (short alphanumeric expression of the name of form): No. 1 - B (balance)

Frequency: annual

Accounting period: 20 ___ years

The group of people, representing the form intended for collection of administrative data on a grant basis: the organizations of public interest (except the financial organizations)

The term of representation of the form intended for collection of administrative data on a grant basis: annually no later than August 31 of the year following reporting

Note: the explanation on filling of the report is given in appendix to the form intended for collection of the administrative data "Balance sheet"

Business and identification number ИНН

Collection method: on paper and in electronic form

Name of the ____________________________________________ organization

as of "__" ______________ years

in thousands of tenges

Name of indicators	Code of line	By the end of the reporting period	For the beginning of the accounting period
Assets
I. Current assets:
Money and their equivalents	010
The current financial assets estimated on depreciated cost	011
The current financial assets estimated at fair value through other comprehensive income	012
The current financial assets carried at fair value through profits or losses	013
Short-term derivative financial instruments	014
Other current financial assets	015
Short-term trade and other receivables	016
Short-term receivables on lease	017
Current assets under contracts with buyers	018
Current income tax	019
Inventories	020
Biological assets	021
Other current assets	022
Total current assets (the amount to line 010 on 022)	100
Assets (or disposal groups), held for sale	101
II. Non-current assets
The non-current financial assets estimated on depreciated cost	110
The non-current financial assets estimated at fair value through other comprehensive income	111
The non-current financial assets carried at fair value through profits or losses	112
Long-term derivative financial instruments	113
The investments considered on original cost	114
The investments considered by equity method	115
Other non-current financial assets	116
Long-term trade and other receivables	117
Long-term receivables on lease	118
Non-current assets under contracts with buyers	119
Investment property	120
Fixed assets	121
Asset in the form of right to use	122
Biological assets	123
Prospecting and estimative assets	124
Intangible assets	125
Deferred tax assets	126
Other non-current assets	127
Total non-current assets (the amount of lines with 110 on 127)	200
Balance (line 100 + line 101 + line 200)
Obligation and capital
III. Short-term obligations
The short-term financial liabilities estimated on depreciated cost	210
The short-term financial liabilities estimated at fair value through profit or loss	211
Short-term derivative financial instruments	212
Other short-term financial liabilities	213
Short-term trade and other accounts payable	214
Short-term estimative obligations	215
Current tax liabilities on the income tax	216
Employee benefits	217
Short-term debt on lease	218
Short-term obligations under agreements buyers	219
Government subsidies	220
Dividends for payment	221
Other short-term obligations	222

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