ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of March 27, 2015 No. 248

About approval of Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies

According to subitem 4-2) of article 13 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property" PRIKAZYVAYU:

1. Approve the enclosed Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies.

2. To provide to department of policy of management of the state assets of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation:

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

2) after state registration in the Ministry of Justice of the Republic of Kazakhstan of this order to bring it to the attention of state bodies, local executive bodies exercising control of the state companies, rights of possession and uses of the state blocks of shares of joint-stock companies and the state shares in the authorized capital of limited liability partnerships;

3) placement of this order on Internet resource of the Ministry of national economy of the Republic of Kazakhstan;

4) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and in information system of law of Ad_let.

3. To impose control of execution of this order on the supervising vice-minister of national economy of the Republic of Kazakhstan.

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

It is approved Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies

Chapter 1. General provisions

1. These rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies (further - Rules) are developed according to subitem 4-2) of article 13 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property" and determine procedure for development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies.

2. The basic concepts used in these rules:

1) executive body - collegiate organ or person solely performing functions of executive body which name is determined by articles of organization;

2) local executive body (akimat) - the collegiate executive body headed by the akim of area (the city of republican value and the capital), the area (the city of regional value), exercising within the competence local public administration and self-government in the corresponding territory;

3) the executive bodies financed from the local budget - management (departments) given authority on implementation of rights of possession and use of the state block of shares of joint-stock companies and shares in limited liability partnerships, persons of law of the state legal entities including on decision making;

4) the single operator in the sphere of accounting of state-owned property (further - the single operator) - the legal entity determined by the decision of the Government of the Republic of Kazakhstan to which tasks on realization of single technical policy in the sphere of the organization and accounting of state-owned property are assigned;

5) authorized body of the corresponding industry - the central executive body determined by the Government of the Republic of Kazakhstan, which is performing management of the corresponding industry (sphere) of public administration and having rights concerning republican property on the conditions provided by the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property" and other laws of the Republic of Kazakhstan;

6) the organizations (further - the organizations) - the joint-stock companies controlled by the state, limited liability partnerships and the state companies.

Chapter 2. Procedure for development, approval and submission of the report on execution of the development plan for the organization

3. The report on execution of the development plan for the organization (further - the Report) is developed and it is represented executive body of the organization following the results of each calendar year with use of the software developed by the single operator.

4. Development of the Report is performed according to structure of Sections, forms, the list of indicators in forms according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, of 28, 28-1, 29, of 30, 31 to these rules.

5. The draft of the Report is submitted for consideration to the board of directors, the supervisory board of limited liability partnership, the supervisory board of the state company (in the presence), to authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district:

the executive body of the organization which is not booking statutory or initiative audit - no later than the thirtieth day of the third month following the accounting period;

the executive body of the organization booking statutory or initiative audit, after approval of the audited financial reporting - within fifteen working days, but no later than September first of the year following after accounting year.

The board of directors, the supervisory board of limited liability partnership, the supervisory board of the state company (in the presence), the authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district considers the draft of the Report within fifteen working days.

In the presence of notes the executive body within fifteen working days finishes the draft of the Report and repeatedly submits it for consideration to the board of directors, the supervisory board of limited liability partnership, the supervisory board of the state company (in the presence), to authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district.

The board of directors, the supervisory board of limited liability partnership, the supervisory board of the state company (in the presence), the authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district considers the modifed draft of the Report within ten working days.

6. The report affirms the board of directors, the supervisory board of limited liability partnership, authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district on:

to the organizations which are not booking statutory or initiative audit - no later than the fifteenth day of the fifth month following the accounting period;

to the organizations booking statutory or initiative audit after approval of the audited financial reporting - within twenty working days from the date of its introduction for consideration.

The term of approval of the Report is prolonged based on the solution of the board of directors, the supervisory board of limited liability partnership, authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, the settlement, the rural district, for no more than ten working days from the term established by this Item.

7. The organization within five working days from the date of approval of the Report sends it in electronic form to the single operator for inclusion in the register of state-owned property, having attached the scanned solution of the board of directors, the supervisory board, authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, the settlement, the rural district.

8. The single operator within five working days from the date of receipt of the Report directs to the e-mail address of the organization the notification on inclusion of the Report in the Register of state-owned property or the notification on refusal in adoption of the Report.

The basis for refusal in adoption of the Report are:

1) lack of the scanned decision of the governing body specified in Item 7 of these rules attached to the report on approval of the development plan;

2) signing of the report the digital signature which is not belonging to the organization.

In case of refusal, the organization resolves comments and introduces the Report repeatedly within ten working days from the date of receipt of the notification on refusal in adoption of the Report, without repeated removal at consideration of the board of directors, the supervisory board of limited liability partnership, the supervisory board of the state company (in the presence), authorized body of the corresponding industry or local executive body (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, the settlement, the rural district.

Appendix 1

to Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies approved by the order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Form

Report structure

1.	Title page
2.	Passport of the Organization
3.	Organizational structure
4.	Corporate structure
5.	Section "Development Indicators"	Chapters	Purposes, tasks and key indicators
			Program of realization
6.	Section "Aggregative Indicators"	Chapters	Main indicators of financial and economic activities
			Expenses
			Investment (innovative) plan
			Acquisition of equity instruments
7.	Section "Indicators of Accounting Year"	Chapters	Assets
			Financing sources
			Personnel
			Requirements
			Obligations
			Receipt of money
			Disposal of money
			Acquisition (creation) of assets
			Remaining balance of finished goods
			Production schedule
			Costs of the main production
			Auxiliary production
			Overheads
			Income
			Administrative expenses
			Expenses on remunerations
			Other expenses
			Taxes and other payments in the budget
			The occupied space and motor transport
8.	Section "Explanatory note"	Chapters	Overview of the accounting period
			Documents
			Purposes, tasks and key indicators
			Program of realization
			Dividends (distribution of part of net profit)
			Activities indicators
			Investment (innovative) plan
			Personnel
			Money
			Remaining balance of finished goods
			Production schedule
			Production costs
			Income
			Administrative expenses
			Expenses on remunerations
			Other expenses
			Taxes and other obligatory payments in the budget
9.	Turnover balance

 

Note:

The report can be added with other Sections, Chapters, paragraphs and appendices when such amendment is relevant to disclosure of results of activities for the accounting period.

In case of amendment of the Report Sections, Sections by heads, and Chapters paragraphs, each in addition represented Section and (or) Chapter, and (or) the paragraph have the corresponding designation ("undressed" "Chapter", "paragraph"), and also the name.

Appendix 2

to Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Form

Passport

Authorized body of the corresponding industry (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district
Organization	form of business
	name

 

№

Name

Information

1

Address

Details

Legal

Actual

2

index

3

Area

4

city (settlement)

5

street (residential district)

6

house

7

office

8

Contact telephone numbers

9

10

E-mail address (e-mail), website

11

BIN (business indentifikatsionny number)

12

Type of activity on OKED (The general qualifier of types of economic activity)

13

Type of activity on OKED (The general qualifier of types of economic activity)

14

Name of authorized body of the corresponding industry

15

Short history:

the order of the Government of the Republic of Kazakhstan according to which the Organization is created

from

put (DD)

month (MM)

year (GGGG)

16

17

№

18

Types of activity (according to the Charter)

19

20

21

Registration in judicial authorities

month (MM)

year (GGGG)

№

22

23

Re-registration (last)

put (DD)

month (MM)

year (GGGG)

№

24

25

Whether is subject of natural monopoly

sphere of natural monopoly

26

type of regulated services (goods, works)

27

basis of inclusion in the State register of subjects of natural monopolies

28

Whether is the subject of the market holding the dominating or monopoly position

Type of activity

Geographical boundaries

29

30

31

32

Whether is user of nature

The license and (or) permission to the environmental management right, the body which granted the license and (or) permission

33

from

put (DD)

month (MM)

year (GGGG)

34

35

№

36

The decision on the environmental management right, body the made decision (The government of the Republic of Kazakhstan, local executive body)

from

put (DD)

month (MM)

year (GGGG)

37

38

№

39

The agreement (contract) for the environmental management right, the body which signed the agreement (contract)

from

put (DD)

month (MM)

year (GGGG)

40

41

№

42

Characteristic of environmental management

permanent

temporary

43

alienable

inaliennable

44

primary

secondary

45

paid

non-paid

46

Whether is subsoil user

Transactions on subsurface use

Transaction type

47

The body which signed the contract (which issued permission)

48

Contract (permission)

from

put (DD)

month (MM)

year (GGGG)

49

50

№

51

Transaction type

52

The body which signed the contract (which issued permission)

53

Contract (permission)

from

put (DD)

month (MM)

year (GGGG)

54

55

№

56

Whether is water user

Permission to right to use water, the body which issued permission

57

from

put (DD)

month (MM)

year (GGGG)

58

59

№

60

Characteristic of water use

permanent

temporary

61

alienable

inaliennable

62

primary

secondary

63

Whether is land user

The decision on the land use right, the body which made the decision

64

from

put (DD)

month (MM)

year (GGGG)

65

66

№

67

Characteristic of the land user

permanent

temporary

68

alienable

inaliennable

69

primary

secondary

70

paid

non-paid

71

Whether is forest user

long-term forest utilization

The protocol on results of the tender for forest utilization (agreement), the body which signed the agreement

72

from

put (DD)

month (MM)

year (GGGG)

73

74

№

75

temporary forest utilization

The forest ticket, body which issued it

76

from

put (DD)

month (MM)

year (GGGG)

77

78

№

79

Authorized capital, one thousand tenges

according to the charter

80

unpaid

81

Number of shares

Announced

Placed

Redeemed

82

In total

83

including

Common shares

In total

84

including

in state-owned property

X

X

85

in private property

X

X

86

Preferred shares

In total

87

including

in state-owned property

X

X

88

in private property

X

X

89

Cost and profitability of one share

fact of previous period

fact of the accounting period

90

Cost of one share

91

Profitability of one share

general

92

without income gained on the state task and sales of products (products) to public institutions

93

Rate of increase in value of one share

94

Information about the registrar

Form of business

name

address

license

contacts

95

date of issue (DD.MM.GGGG)

number

Surname, Name, Middle name (in the presence)

phone

96

97

Shares in the authorized capital (limited liability partnership), %

In total

98

including:

in state-owned property

99

in private property

100

Profitability of the invested means in limited liability partnership or the state company

fact of previous period

fact of the accounting period

101

Yield ratio of the invested means

general

102

without income gained on the state task and sales of products (products) to public institutions

 

103	The property limited on hand and property on which encumbrance is imposed		one thousand tenges	% of book value	The act which limits the order  (the document which is the encumbrance imposing basis)	Subject for the benefit of which restriction (encumbrance) is imposed
104	In total				X	X
105	including	earth
106
107		buildings and constructions
108
109		machines and equipment
110
111		….

 

_______________                       _________________            __________________________

Position                                        of the head Podpis Initsiala of name and surname

Appendix 3

to Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Form

Corporate structure

Authorized body of the corresponding industry (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district
Organization	form of business
	name

Fact of accounting financial year

Affiliated organizations

Organizations of the first level

Organizations of the second level

Organizations of the third level

Organizations of the fourth level

OPF

BIN

name

% of shares (shares)

OPF

BIN

name

% of shares (shares)

OPF

BIN

name

% of shares (shares)

OPF

BIN

name

% of shares (shares)

OPF

BIN

name

% of shares (shares)

The number of subjects of the quasi-public sector created by the Organization

OPF	Affiliated organizations	Organizations of the first level	Organizations of the second level	Organizations of the third level	Organizations of the fourth level	Total
JOINT-STOCK COMPANY
LIMITED LIABILITY PARTNERSHIP
Total

________________________            __________________            ____________________________

Position                                             of the head Podpis Initsiala of name and surname

 

Appendix 4

to Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Form

It is approved:

	from	day	month	year
		DD	MM	GGGG
	№

The name of the document which approves the report on execution of the Development plan

Organization locus sigilli

Authorized body of the corresponding industry (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district
Organization	form of business
	name
accounting period	with	day	month	year
		DD	MM	GGGG
	on	day	month	year
		DD	MM	GGGG

Section "Development Indicators"

Chapter "Purposes, tasks and key indicators"

Authorized body of the corresponding industry (the executive body financed from the local budget)

Organization

Purposes

Purposes

content of result

unit of measure

plan

adjustment

fact

Accomplishment %

№

content

№

content

Result

1

2

3

4

5

6

7

8

9

10

11

12

13

final

Task

№

name

Result

content of result

straight line

qualities (when planning)

efficiency (when planning)

straight line

qualities (when planning)

efficiency (when planning)

straight line

qualities (when planning)

efficiency (when planning)

final

Task

№

name

Result

content of result

straight line

qualities (when planning)

efficiency (when planning)

straight line

qualities (when planning)

efficiency (when planning)

straight line

qualities (when planning)

efficiency (when planning)

________________________            __________________      _____________________

Position                              of the head Podpis Initsiala of name and surname

 

Appendix 5

to Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Form

It is approved:

	from	day	month	year
		DD	MM	GGGG
	№

The name of the document which approves the report on execution of the Development plan

Organization locus sigilli

Authorized body of the corresponding industry (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district
Organization	form of business
	name
accounting period	with	day	month	year
		DD	MM	GGGG
	on	day	month	year
		DD	MM	GGGG

Section "Development Indicators"

Chapter "Program of realization"

Indicators

plan

adjustment

fact

Accomplishment %

task No.

Implementable product

quantity

unit cost of goods sold, thousands of tenges

* sales price of unit of production, thousands of tenges

quantity

unit cost of goods sold, thousands of tenges

* sales price of unit of production, thousands of tenges

quantity

unit cost of goods sold, thousands of tenges

* sales price of unit of production, thousands of tenges

quantity

unit cost of goods sold, thousands of tenges

* sales price of unit of production, thousands of tenges

Name

unit of measure

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

X

X

___________________________________________      ________            _______________

 Position of the head of executive body      Signature            name Initial
                                                                                                                           and surname

Note: * - if the sales price is expressed as a percentage, for example, loan granting, in columns "* the price, thousands of tenges" the price of placement is specified with rounding to "%", the 100-th with indication of sign

Appendix 6

to Rules of development and submission of reports on execution of development plans for the joint-stock companies controlled by the state, limited liability partnerships and the state companies approved by the order of the Minister of national economy of the Republic of Kazakhstan of March 27, 2015 No. 248

Form

It is approved:

	from	day	month	year
		DD	MM	GGGG
	№

 

The name of the document which approves the report on execution of the Development plan

Organization locus sigilli

Authorized body of the corresponding industry (the executive body financed from the local budget) or the office of the akim of the city of district value, the village, settlement, rural district
Organization	form of business
	name
accounting period	with	day	month	year
		DD	MM	GGGG
	on	day	month	year
		DD	MM	GGGG
unit of measure	thousands of tenges

 

Section "Aggregative Indicators"

Chapter "The main indicators of financial and economic activities"

No. of payment order

Name of indicators

unit of measure

plan

adjustment

fact

Accomplishment %

1

2

3

4

5

6

7

8

9

10

11

1

Assets

Organizations

thousands of tenges

2

Affiliated organizations

thousands of tenges

3

The consolidated indicators

thousands of tenges

4

Financing sources

Organizations

In total

thousands of tenges

5

including

equity

thousands of tenges

6

loan capital

thousands of tenges

7

Affiliated organizations

In total

thousands of tenges

8

including

equity

thousands of tenges

9

loan capital

thousands of tenges

10

The consolidated indicators

In total

11

including

equity

thousands of tenges

12

loan capital

thousands of tenges

13

Income

Organizations

thousands of tenges

14

Affiliated organizations

thousands of tenges

15

The consolidated indicators

thousands of tenges

16

Expenses

Organizations

thousands of tenges

17

Affiliated organizations

thousands of tenges

18

The consolidated indicators

thousands of tenges

19

Results of financial and economic activities

Gross income (the gross loss is specified with minus sign)

Organizations

thousands of tenges

20

Affiliated organizations

thousands of tenges

21

The consolidated indicators

thousands of tenges

22

Profit (loss) to the taxation (the loss is specified with minus sign)

Organizations

thousands of tenges

23

Affiliated organizations

thousands of tenges

24

The consolidated indicators

thousands of tenges

25

Net profit (the loss is specified with minus sign)

Organizations

thousands of tenges

26

Affiliated organizations

thousands of tenges

27

The consolidated indicators

thousands of tenges

28

Shareholder returns (participant)

Dividends

it is added on one share

simple

tenge

29

exclusive

tenge

30

it is added on the share

being in state-owned property

amount percent from net income

thousands of tenges

31

%

32

being in private property

thousands of tenges

33

The income on share

standard rate of net income allocation

%

34

it is added on shares

being in state-owned property

thousands of tenges

35

being in private property

thousands of tenges

36

The distributed income of the state company for transfer in the relevant budget

standard rate of net income allocation

%

37

it is added

thousands of tenges

38

Net income allocation, being at the command organizations

everything, including:

thousands of tenges

39

on creation of the reserves connected with covering of losses

thousands of tenges

40

on development

thousands of tenges

41

thousands of tenges

42

Profitability

assets (Return On Assets, ROA)

Organizations

%

43

The consolidated indicators

%

44

equity (Return on Equity, ROE)

Organizations

%

45

The consolidated indicators

%

46

sales (Return On Sales, ROS)

Organizations

%

47

The consolidated indicators

%

48

Organizations

49

The consolidated indicators

50

Coefficient of financial leverage (leverage)

Organizations

decimal fraction

51

The consolidated indicators

decimal fraction

52

Effect of financial leverage (financial leverage)

Organizations

%

53

The consolidated indicators

%

54

EBITDA (Earnings before interest, taxes, depreciation and amortization)

Organizations

thousands of tenges

55

The consolidated indicators

thousands of tenges

56

Prudential standard rates

Name of the standard rate

the value established by the legislation of the Republic of Kazakhstan

unit of measure

57

58

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