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The document ceased to be valid since  June 29, 2018 according to Item 2 of the Order of the Acting Minister of investments and development of the Republic of Kazakhstan of May 25, 2018 No. 393 

ORDER OF THE MINISTER OF INVESTMENTS AND DEVELOPMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 21, 2015 No. 474

About approval of Rules of inclusion of inventories of minerals in the state balance and their write-offs from the state balance

According to subitem 32-7) of article 20 of the Law of the Republic of Kazakhstan of June 24, 2010 "About subsoil and subsurface use" I ORDER:

1. Approve the enclosed Rules of inclusion of inventories of minerals in the state balance and their write-offs from the state balance.

2. To provide to committee of geology and subsurface use of the Ministry for Investments and Development of the Republic of Kazakhstan:

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

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan, the direction it the copy 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 for Investments and Development of the Republic of Kazakhstan and on the intranet portal of state bodies;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Legal department of the Ministry for Investments and Development of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of Item 2 of this order.

3. To impose control of execution of this order on the supervising Vice-Minister of investments and development of the Republic of Kazakhstan.

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

Minister

A. Isekeshev

It is approved

Minister of national economy of the Republic of Kazakhstan

July 18, 2015

 

E.Dosayev 

It is approved

Minister of Energy of the Republic of Kazakhstan

May 5, 2015

 

B. School student 

Approved by the Order of the Minister of investments and development of the Republic of Kazakhstan of April 21, 2015 No. 474

Rules of inclusion of inventories of minerals in the state balance and their write-off from the state balance

1. General provisions

1. These rules of inclusion of inventories of minerals in the state balance and their write-offs from the state balance (further - Rules) are developed according to subitem 32-7) of article 20 of the Law of the Republic of Kazakhstan of June 24, 2010 "About subsoil and subsurface use" (further - the Law) and determine procedure for inclusion of inventories of minerals in the state balance and their write-offs from the state balance.

2. The authorized body on studying and use of subsoil (further - authorized body) will organize creation and conducts the state stock balance of minerals.

2. Procedure for inclusion of inventories of minerals in the state balance

3. Join in the state balance: the inventories of all types of minerals reconnoitered in subsoil of the Republic of Kazakhstan; data of production and losses of minerals in subsoil in case of operation of fields. The state balance includes the inventories of minerals which are earlier approved State and the territorial commissions on inventories of minerals of the former USSR (till 1991).

4. The state balance shall contain data on quantity, quality and degree of study of inventories of each type of minerals on commercial detection, about their placement, about extent of industrial development, production, losses and about security of the industry with explored reserves of minerals.

5. The basis for inclusion in the state stock balance of minerals is the positive legal decision of state commission on inventories (further - the GKZ protocol).

6. The inventories of minerals included in the state balance are subdivided on: inventories of previous year; got from subsoil in reporting year; lost in the course of production in reporting year; inventories for date of creation of balance. Variations from the approved inventories of minerals during the subsequent exploration works (investigations, revaluations, write-offs of inventories, changes of technical borders) and operation join with plus or minus.

7. The geological reporting on condition of subsoil is provided by subsoil users in territorial subdivisions of authorized body annually till February 15 of the year following after accounting year, in the forms approved by the order of the Minister of investments and development of the Republic of Kazakhstan of February 27, 2015 No. 254 "About approval of form of submission of the geological reporting on condition of subsoil" (it is registered in the Register of state registration of regulatory legal acts No. 10833) (further - form of the geological reporting).

8. Based on the provided forms of the geological reporting territorial subdivisions constitute stock balances of minerals on areas, and are represented till May 1 of the year following after accounting year to authorized body for inclusion in the state balance.

9. The state balance by types of minerals is made by authorized body annually till July 1 of the year following after accounting year based on stock balances of the minerals provided by territorial subdivisions.

3. Procedure for write-off of inventories of minerals from the state balance

10. Write-off of the inventories of minerals got, and also lost in the course of production is made by their complete removal from accounting based on forms of the geological reporting which is based on materials of primary accounting.

11. Not confirmation of balance sheet inventories of minerals in the course of further exploration works, or operation, within normative errors of degree of reliability of categories, is drawn up by the subsoil user independently, and in case of not confirmation of inventories with minus sign, exceeding normative errors, amending the state balance is allowed in the presence of the conclusion of state examination about profitability of development of explored reserves of minerals according to Item 2 of article 121 of the Law.

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