Document "RegulatedReportOnProfitsAndLossesForNonFinancialOrganizations" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report on profits and losses (ESF) is intended for the formation of financial reporting of the organization in accordance with the National Financial Reporting Standards of the Republic of Kazakhstan. It is prepared by the chief accountant/accountant periodically — quarterly or annually, depending on the requirements of legislation and accounting policy. The report provides a structured representation of income, expenses, and financial results for the reporting period with the possibility of comparison with the previous (comparative) period. The indicators are filled based on the accounting data of the organization.

Where to find in 1C: section “Regulated Reporting” → “Regulated Report on Profits and Losses (ESF)”. The list of documents opens via the link e1cib/list/Document.RegulatedReportOnProfitsAndLossesESF.

The peculiarity of the object type: although it is a document, it serves as a container for the regulated report — it does not generate accounting entries but collects and stores already calculated indicators (see section 5).

2. Attributes and Table Parts

2.1 Header Attributes

Explanations for key fields:

• Two periods (Start/EndPeriod and Start/EndComparativePeriod) — a direct reflection of the structure of form No. 2 ESF, where the reporting period is always shown next to the corresponding period of the previous year.
• ReportData — the central attribute. It serializes all tabular results (values of report rows, manual adjustments, breakdowns). This allows opening a previously generated report without recalculating from registers.
• UnitOfMeasurement / PrecisionOfUnitOfMeasurement control the scale of representation: indicators can be displayed in tenge or in a consolidated manner (thousands/millions ₸).

2.2 Table Parts

The object does not contain table parts. The report data is stored in the attribute ReportData as a structured value storage, which expands into a tabular document on the form when opened.

3. Forms

Work scenario: the user sets parameters in MainForm, after which ReportForm2013Q1 opens, where filling, manual editing, and printing are performed. The name ReportForm2013Q1 is historical (based on the form edition), while the form is used as the current working form for the current periods.

4. Key Module Procedures

The attached evidence does not provide the text of the modules (BSL), so below is a typical composition of handlers for a regulated report of this kind. Specific procedure names and lines require verification with the modules of this version.

Object / Manager Module:

• FillingProcessing — setting the period, organization, unit of measurement, and language by default when creating a new report.
• Procedures for calculating indicators: reading data from the accounting register (turnovers on income/expense accounts) and filling the structure ReportData.
• Procedures for serializing/deserializing the storage ReportData (packing the tabular document into the attribute and back).

Form Module “ReportForm2013Q1”:

• OnOpen / OnCreateOnServer — restoring the tabular document from ReportData and FormSettings.
• Command “Fill” — calculation of all report rows for the reporting and comparative periods.
• Command “Print” — output of the tabular document to print/file (including export in the format of controlling bodies).
• Handlers for changing unit of measurement/precision — recalculation of the scale of representation.
• Handler for saving manual adjustments in ReportData.

Form Module “MainForm”:

• OnCreateOnServer — initialization of periods (current quarter/year) and comparative period (the corresponding period of the previous year).
• Handler for the command “Generate”/“OK” — checking mandatory attributes (StartPeriod, EndPeriod, StartComparativePeriod, EndComparativePeriod) and opening the working form.

5. Posting and Movements

The regulated report is a reading, not a posting object. It does not generate accounting entries and movements in accumulation registers. Records are stored in the document itself (attribute ReportData), and the source of the indicators is the turnovers on accounts already reflected by primary documents.

The indicators of form No. 2 ESF are collected from the turnovers of the accounting register according to the standard chart of accounts of the RK:

An example of the movement of goods forming the indicators of the report (RK norms 2026, VAT 16%, currency — tenge ₸):

• Sale of goods to the customer:
  • Dr 1210 “Short-term receivables from customers” — Cr 6010 “Income from sales” (for the amount of income excluding VAT);
  • Dr 1210 — Cr 3130 “VAT payable” (VAT 16%);
  • Dr 7010 “Cost of sales” — Cr 1330 “Goods” (write-off of cost).
• Payment from the customer: Dr 1030 “Cash in current accounts” — Cr 1210.
• Settlements with the supplier: Cr 3310 “Payables to suppliers”.

It is the credit turnover 6010 and debit turnover 7010 for StartPeriod…EndPeriod (and for the comparative period) that fall into the corresponding rows of the report.

Electronic sales documents (ESF via IS ESF, SNT) do not directly affect the report — they accompany primary sales documents, whose entries form the turnovers used by the report.

6. Related Objects and Input Based On

• Directory “Organizations” (CatalogRef.Organizations) — mandatory context: organization attributes, signatories, codes are used in the header of the form.
• Enumeration “RoundingRules” (EnumRef.RoundingRules) — source of value for UnitOfMeasurement.
• Accounting Register (standard, chart of accounts of the RK) — the actual source of numerical indicators of the report.
• Other regulated reports ESF (Balance Sheet, Cash Flow Statement, etc.) — form a single set of financial reporting; they are interconnected by the logic of reconciliation (for example, net profit of form No. 2 → retained earnings of the balance sheet).

Input Based On. For the regulated report, input based on other documents is not typical and, as a rule, is not provided — the report is created from the section of regulated reporting, not entered “based on” a primary document.

7. Extension Points

• Configuration Extension (BSL extension). Borrowing the form module ReportForm2013Q1 to add custom rows/breakdowns, change the filling algorithm, or additional export. Preferably through handler procedures with the annotation &Instead/&After.
• Form/Layout Adjustment. Changing the tabular document (layout) of the report to match the current form No. 2 ESF without modifying the standard configuration — through extension.
• Attribute FormSettings. A standard point for saving user display settings; when modifying forms, use it to maintain compatibility.
• Additional attributes/information (property subsystem) — if necessary, mark the report with signs (approval status, submission version).
• Regulatory tasks / external processing — automatic generation of the reporting package on a schedule with document recording and filling ReportData.

Requires verification (version-specific): exact names of procedures and lines of modules, relevance of the layout ReportForm2013Q1 concerning the latest ESF form and the composition of the toolbar commands — verify directly in the configuration version 3.0.74.2.