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)
According to subitem 18-1) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics", 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. Declare invalid the 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 by the organizations of public interest (except the financial organizations)" (it is registered in the Register of state registration of regulatory legal acts in the Ministry of Justice of the Republic of Kazakhstan for No. 10641, it is published in information system of law of Ad_let on May 18, 2015).
3. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;
4) placement of this order on the Internet - resource of the Ministry of Finance of the Republic of Kazakhstan.
4. This order becomes effective since January 1, 2018.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
|
It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan June 23, 2017 |
______________ N. Aydapkelov |
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 28, 2017 No. 404
|
№ |
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 June 28, 2017 No. 404
Form
It is represented: in depositary of the financial reporting in electronic format by means of the software
The form of administrative data is placed on Internet resource: www.minfin.gov.kz
Index of form of administrative data: No. 1 - B (balance)
Frequency: annual
The group of people, providing information: the organizations of public interest by results of financial year
Term of representation of form of administrative data: 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"
The name of the ____________________________________________ organization as of "__" ______________ years
in thousands of 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 |
|
|
|
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 accounts receivable |
016 |
|
|
|
Short-term accounts receivable 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 accounts receivable |
117 |
|
|
|
Long-term accounts receivable 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 |
Code of line |
By the end of the reporting period |
For the beginning of the accounting period |
|
III. Short-term obligations |
|
|
|
|
The short-term financial liabilities estimated on depreciated cost |
210 |
|
|
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