--- title: "Balance Sheet for IFRS in 1C:Accounting for Kazakhstan 3.0 — How to Fill Out, Verify, and Submit" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/buhgalterskiy-balans-po-nsfo-v-1s-buhgalteriya-dlya-kazah-en source: BuhGPT --- # Balance Sheet for IFRS in 1C:Accounting for Kazakhstan 3.0 — How to Fill Out, Verify, and Submit > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The end of the year has come. The tax authority is waiting for the annual financial statements, and you are an LLP on a simplified tax regime, keeping records according to national standards (NSFO). You ope --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The end of the year has come. The tax authority is waiting for the annual financial statements, and you are an LLP on a simplified tax regime, keeping records according to national standards (NSFO). You open the "Balance Sheet NSFO," click "Fill" — and at the bottom of the form, a red message pops up: "Assets ≠ Liabilities, discrepancy 340,000 ₸." Sound familiar? Below is how to fill it out correctly the first time, where to look for the cause of the discrepancy, and how to export the finished file to the taxpayer's cabinet. First and foremost: this is a regulated report, not a document. It does not make journal entries, does not issue electronic invoices (ESF), and does not move accounting registers. It reads the balances from your accounts in your database and lays them out in the lines of the balance sheet form. Therefore, an "incorrect balance" almost always means not an error in the report, but an error in the primary documents or an unclosed month. 1. Purpose The "Balance Sheet NSFO" generates the balance sheet form for small business entities that maintain records according to the National Standard of Financial Reporting. The report takes the balances from the accounts of the Standard Chart of Accounts of the RK as of the reporting date and groups them into asset and liability lines. It is part of the annual financial statements along with the Income Statement. 2. Where to find Menu path: - Section "Reports" → "Regulated Reporting" (or "1C-Reporting" / "Regulated Reports" — the name of the group depends on the interface settings). - In the list of report types, select the category "Financial Reporting" → "Balance Sheet (NSFO)". - Button "Create" → specify the organization and period → the form opens. A quick way to open directly in 1C — through "Service" → "Go to navigation link" (or Ctrl+Shift+F12), paste: e1cib/list/Report.RegulatedReportBalanceNSFO Tip: if you are submitting the entire package, it is more convenient to open not the balance itself, but the workspace "1C-Reporting" → "Reports", where the balance, Income Statement, and appendices are grouped together and filled out consistently. 2a. How to find out your release Menu "Help" → "About the Program" (or the "i" icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24.xxxx) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The second line is important: the composition and codes of the lines of NSFO forms are updated along with the configuration release. If your release is lower — update before submission, as reporting forms change every year. 3. How to fill out The report is filled out automatically, but each header field affects the result. Let's go through it step by step. Organization (MANDATORY). Which company we are building the balance for. If there are several organizations in the database and the wrong one is selected — you will see someone else's balances. Check the BIN in the header. Period / reporting year (MANDATORY). Annual reporting — from January 1 to December 31. The balance is a "as of date" form, so it actually takes the balance as of December 31 of the reporting year. If you make a mistake with the year — you will get balances from the wrong period. Unit of measurement. Usually thousands of tenge (less often — tenge). This is not cosmetic: if you set "tenge" but are used to reading in thousands, the amounts will appear inflated by 1000 times. Choose what your submission form requires, and maintain consistency across the entire package. Precision (decimal places). By default 0. When rounding to thousands, minor discrepancies between assets and liabilities may occur — these are resolved by the built-in recheck button, which is discussed below. Button "Fill". The main action. The report pulls the balances from the accounts and lays them out in the lines. You can fill out "Only the current report" or "All reports" of the package — the latter is convenient so that the balance and Income Statement are calculated from the same data. Column "At the end of the period" and "At the beginning of the period". At the beginning of the year, the balance as of January 1 is inserted (which is also the end of the previous year). If the previous year is closed correctly, the "beginning" column should match last year's submitted balance. If it does not match — look for documents posted retroactively. Manual adjustment (yellow cells). Cells filled automatically are light. If you manually edit a value, the cell turns yellow and stops being recalculated when "Fill" is repeated. Only manually adjust what the program objectively does not know; in other cases, correct the primary documents, not the report. Breakdown. Stand on the line and click "Breakdown" — you will see which accounts and amounts make up the figure. This is your main tool for finding discrepancies. The logic of filling in the lines (Standard Chart of Accounts of the RK): Balance line Source accounts Cash and cash equivalents 1010, 1030, 1050, 1060 Short-term receivables 1210, 1250, 1270, 1280 Inventories 1310, 1330, 1350 Current tax assets 1410, 1420 (debit balance) Fixed assets (long-term assets) 2410 minus 2420 (depreciation) Short-term payables 3310, 3350, 3390 Tax liabilities 3130 (VAT), 3110, 3150, etc. (credit balance) Equity 5030 Retained earnings (loss) 5510, 5520 4. An example with figures LLP "Astana Trade", small business under NSFO, wholesale trade. We are forming a balance as of 31.12.2025 in thousands of tenge. VAT in 2025–2026 is 16%. Balances as of 31.12.2025 (from the trial balance): Account Name Debit Credit 1030 Cash in current accounts 3,200,000 1210 Short-term receivables from customers 1,800,000 1330 Goods 2,500,000 3310 Payables to suppliers 1,400,000 3130 VAT payable 260,000 5030 Equity 100,000 5510 Retained earnings 5,740,000 The report will lay this out as follows (in thousands of ₸): Assets Line Amount Cash and cash equivalents 3,200 Short-term receivables 1,800 Inventories 2,500 Total current assets 7,500 Total long-term assets 0 BALANCE (assets) 7,500 Liabilities Line Amount Short-term payables 1,400 Tax liabilities 260 Total short-term liabilities 1,660 Equity 100 Retained earnings 5,740 Total equity 5,840 BALANCE (liabilities) 7,500 Assets 7,500 = Liabilities 7,500 — the balance is correct. An important point about journal entries. The report does not make any journal entries. The figures in it are the result of your journal entries for the year. For example, the line "VAT payable" = 260 thousand ₸ was formed from closing 3130 based on sales. You sold goods for 1,000,000 ₸ without VAT: - Debit 1210 Credit 6010 — 1,000,000 ₸ (revenue from sales); - Debit 1210 Credit 3130 — 160,000 ₸ (VAT 16%); - Debit 7010 Credit 1330 — 650,000 ₸ (cost of goods sold). It is the credit balance of 3130 after such journal entries and the acceptance of offset VAT that appears in the line "Tax liabilities." If you want to check the line — click "Breakdown" on it and compare with the trial balance for the account. 5. Types of operations (what the report can do) The regulated report does not have "types of operations" like a document. The following modes of operation are practically available: - Fill — auto-collection based on accounting data (current report or the entire package). - Breakdown — disclosure of the line down to accounts and amounts. - Check ratios (control ratios) — reconciliation of assets = liabilities and inter-document links with the Income Statement. - Manual input — filling in yellow cells without auto-selection. - Export — generating an electronic file for submission. - Save/Export template — fixing the version of the report in the database. 6. What is generated No journal entries. No electronic documents (ESF, SNT). No movements in accounting registers — this is a report, not an operation. The result of its work: - Filled printed balance form on the screen; - Saved version of the report in the database (can return and edit); - Export file for submission — either directly through "1C-Reporting" to the state revenue authorities or as a file for upload to the taxpayer's cabinet (cabinet.salyk.kz); - Result of checking control ratios — warnings if assets ≠ liabilities or do not match with the Income Statement. 7. Printed forms - "Balance Sheet" — the main NSFO form with totals by sections; - Print with the organization's stamp (name, BIN, signatures of the director and accountant, date); - Print a blank form — if a form is needed for manual filling; - Export in electronic form (file of the established format for upload to the taxpayer's cabinet). Buttons are on the command panel of the form: "Print" and "Export". 8. Common errors "Assets do not equal Liabilities. Discrepancy: N ₸". The most common situation. Reasons: month/year closing not performed (accounts 5610/5620, balance reformation not conducted), there are entries in "incorrect" correspondence, account not matched to the line. Break down the total lines and compare with the trial balance. Be sure to close December (regulatory operation "Year-end closing"/reformation) before filling out. "Mandatory field 'Organization' not filled." Select an organization in the report header. Without it, data collection will not start. "Month closing not performed for the specified period." Perform closing for all months of the year. An unclosed period means unrecorded income/expenses, which will distort equity. The line is empty, although there are turnovers on the account. The account is not linked to the line in the form settings or has an atypical balance (for example, a credit balance on an asset account). Check the account in the trial balance; if necessary, correct the primary document or enter the amount in the yellow cell manually. "At the beginning of the period" does not match last year's balance. Someone posted a document retroactively in a closed year. Find it through the "Account Analysis" report for the previous year and resolve the issue with a correction or manual adjustment of the "beginning" column. 9. FAQ Does this report make journal entries? No. The regulated report only reads balances from accounts and lays them out in lines. All journal entries have already been made by your documents throughout the year. Is an ESF or SNT issued for it? No. ESF and SNT are electronic documents for the sale/movement of goods, and they are not related to financial reporting. Why do assets not match liabilities? Most often, the year is not closed (no balance reformation) or there are entries in atypical correspondence. Close December, then "Fill" again and break down the diverging lines. In what units should I submit — in tenge or thousands of tenge? Usually in thousands of tenge. The main thing is to maintain the same unit across the entire package (balance + Income Statement). The unit is switched in the report header. How does NSFO differ from IFRS balance? NSFO is a simplified national standard for small business entities, the form is shorter. IFRS is applied by large and publicly accountable organizations. Each standard has its own form in the list of regulated reports. How to check which accounts made up the line? Stand on the line and click "Breakdown." The program will show the accounts and amounts. Compare with the trial balance. I manually adjusted the cell, but after "Fill," the adjustment disappeared? No, the --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_