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The document ceased to be valid since January 1, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2015 No. 143

About approval of the list and forms of the annual financial reporting for the publication the organizations of public interest (except the financial organizations)

According to subitem 18-1) of Item 5 of article 20 of the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting", PRIKAZYVAYU:

1. Approve enclosed:

1) the list of the annual financial reporting for the publication the organizations of public interest (except the financial organizations), according to appendix 1 to this order;

2) forms of the annual financial reporting for the publication the organizations of public interest (except the financial organizations):

the Balance sheet form according to appendix 2 to this order;

the "Profit and loss statement" form according to appendix 3 to this order;

the "Cash Flow Statement (Direct Method)" form according to appendix 4 to this order;

the "Cash Flow Statement (Indirect Method)" form according to appendix 5 to this order;

the "Statement of changes in equity" form according to appendix 6 to this order.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) provide 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 after state registration in the Ministry of Justice of the Republic of Kazakhstan of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of August 20, 2010 No. 422 "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)" (registered in the Register of state registration of regulatory legal acts for No. 6452, No. 263 published in the Kazakhstanskaya Pravda newspaper of October 6, 2010 (26324).

4. This order becomes effective since January 1, 2016 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 143

The list of the annual financial reporting for the publication the organizations of public interest (except the financial organizations)

Name of the annual financial reporting

1

Balance sheet

2

Profit and loss statement

3

Cash flow statement (direct method or indirect method)

4

Statement of changes in equity

5

The explanatory note (disclosures are performed according to international accounting standards)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 143

Form

Name организации____________________________________________________________________________

Data about реорганизации_____________________________________________________________________________

Type of activity of the _________________________________________________________________________ organization

Form of business _______________________________________________________________________

Reporting form: consolidated consolidated ______________________________________________

                                                                                                 (unnecessary to cross out)

собственности__________________________________________________________________________________ form

Annual average number of workers _____________________________________ persons.

Subject предпринимательства__________________________________________________________________________

                                                                                   (small, average, large)

Legal address (organizations) ______________________________________________________________________

The balance sheet as of "____" ______________ years

one thousand tenges

Assets

Code of line

By the end of the reporting period

For the beginning of the accounting period

 

I. Current assets:

 

 

 

 

Money and their equivalents

010

 

 

 

Financial assets, available for sale

011

 

 

 

Derivative financial instruments

012

 

 

 

The financial assets carried at fair value through profits and losses

013

 

 

 

The financial assets withheld before repayment

014

 

 

 

Other current financial assets

015

 

 

 

Short-term trade and other accounts receivable

016

 

 

 

Current income tax

017

 

 

 

Inventories

018

 

 

 

Other current assets

019

 

 

 

Total current assets (the amount to line 010 on 019)

100

 

 

 

Assets (or disposal groups), held for sale

101

 

 

 

II. Non-current assets

 

 

 

 

Financial assets, available for sale

110

 

 

 

Derivative financial instruments

111

 

 

 

The financial assets carried at fair value through profits and losses

112

 

 

 

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