Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
January has arrived, and a reminder lands in your inbox from the statistics authorities: the annual form 11-OS is due. You open the report, click "Fill in" — and see that the value of fixed assets at year-end doesn't match the trial balance for account 2410. The report is short by 3 million. The cause is usually mundane: during the year you recorded the receipt of a machine without a commissioning date, or you reflected a disposal not with a document but with a manual entry, and the report "didn't see" that posting. This guide will take you from a blank form to an exported file so that you catch such discrepancies before submission, not after a query from statistics.
1. Purpose
Form 11-OS "Report on the availability and movement of fixed assets (funds) and other non-financial assets" is an annual statistical form for the Bureau of National Statistics of the RK. In it you show what existed at the start of the year, what was received, what was disposed of, what remained at year-end, as well as depreciation and residual value by type of fixed asset. This is not a tax or accounting report — it does not create postings, but collects data from the postings you have already made on the accounts for FA and IA.
2. Where to find it
Path in the interface:
Reports → 1C-Reporting → Regulated reports → Create button → in the list of report types expand the Statistics folder → 11-OS (annual).
After selecting, specify the organization and the reporting year — the report form will open.
To open the object directly, copy the navigation link and paste it into 1C via Main menu → Tools → Go to navigation link (or Ctrl+F11):
e1cib/list/Отчет.РегламентированныйОтчетФорма11ОСГодовая
2a. How to find out your release
Statistical reporting forms change almost every year, so always verify the release before submission. Open Main menu → Help → About. In the upper part of the window is the platform version (for example, 8.3.24.x), below it is the configuration release (yours should be 3.0.74.2 "Accounting for Kazakhstan"). If the statistics form is newer than yours — first update the configuration, otherwise the export will not pass the format-logic control.
3. How to fill it in
Form 11-OS is a regulated report, so most of the data is pulled in automatically. Your task is to set the header and check the figures.
| Field | Required | Why and what happens if wrong |
|---|---|---|
| Organization | Yes | Which legal entity the report is for. If you select the wrong organization, someone else's FA will be pulled in, and the report will go out under the wrong BIN. |
| Period (year) | Yes | Reporting year. Set the entire completed year (01.01–31.12). If you specify a quarter, data on receipt/disposal will be collected only for part of the year. |
| Unit of measurement | Yes | Usually thousand tenge. Check the header of the current year's form. Fill in the report in tenge when thousand tenge are required — the amounts will "inflate" by a factor of 1000 and will not pass control. |
| OKED code | Yes | Main type of activity. Pulled from the organization card. An empty OKED — the form will not be accepted. |
Order of work:
- Fill in the header (organization, year, unit of measurement).
- Click Fill in. The report will collect data from the accounting accounts for FA and IA (2410, 2420, 2730, 2740, etc.) — balances at the start and end of the year, turnovers for receipt and disposal.
- Go through the sections:
- Section 1 — availability, movement and composition of fixed assets (full value at the start, total received including new items, disposed, availability at year-end, depreciation for the year, accumulated depreciation, residual value).
- Section 2 — distribution of fixed assets by type (buildings, structures, machinery and equipment, transport, inventory, etc.).
- Other sections — per the requirements of the year's form (intangible assets, investments).
- Cells highlighted in yellow can be edited manually; green ones are calculated automatically — do not touch them. If a figure is wrong, fix it not in the report but in the accounting records (receipt/disposal/depreciation documents), then refill.
- Click Check → Check control ratios. 1C will show where the totals don't match.
Mandatory sections to fill in — 1 and 2. Without them the form is considered not submitted.
4. Worked example with figures
Source data for 2026, LLP "Astana-Service":
- As of 01.01.2026, account 2410 held a machine with a full value of 8,000,000 ₸, accumulated depreciation (2420) — 2,000,000 ₸, residual — 6,000,000 ₸.
- In March a new forklift was bought for 5,000,000 ₸ excluding VAT; VAT 16% = 800,000 ₸.
- In October the old machine was written off (fully depreciated, full value 1,200,000 ₸, depreciation 1,200,000 ₸).
- Depreciation of 900,000 ₸ was accrued for the year.
Postings in the accounting records from which the report takes data (the report itself makes no postings):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Forklift received from supplier | 2410 | 3310 | 5,000,000 |
| VAT on acquisition (creditable) | 1420 | 3310 | 800,000 |
| Commissioning | 2410 | 2410 | 5,000,000 |
| Depreciation accrued for the year | 7210 / 8410 | 2420 | 900,000 |
| Write-off of accumulated depreciation on the old machine | 2420 | 2410 | 1,200,000 |
How this fits into Section 1 of form 11-OS (full / book value):
| Indicator | Amount, ₸ |
|---|---|
| Availability at the start of the year (full value) | 8,000,000 |
| Received during the year — total (including new fixed assets) | 5,000,000 |
| Disposed during the year (full value) | 1,200,000 |
| Availability at year-end (full value) | 11,800,000 |
| Accumulated depreciation at year-end | 1,700,000 |
| Residual value at year-end | 10,100,000 |
Check: 8,000,000 + 5,000,000 − 1,200,000 = 11,800,000 — matches the balance of account 2410 in the trial balance as of 31.12.2026. Accumulated depreciation: 2,000,000 + 900,000 − 1,200,000 = 1,700,000 — matches 2420. It is precisely these two equalities that the format-logic control checks. The VAT of 800,000 ₸ does not appear in form 11-OS — this is asset statistics, not a tax base.
5. Types of operation
A regulated report has no "types of operation" in the document sense. But there are work modes that you select:
- Auto-fill — collecting data from the FA/IA accounting accounts for the period.
- Manual adjustment — editing yellow cells when some assets are recorded off-balance or outside the standard accounts.
- Checking control ratios — internal FLC before submission.
- Export — generating the file to send to statistics.
- Printing — a paper/machine-readable form.
6. What is generated on posting
Here is an important difference from documents: a regulated report is not posted and does not create accounting postings. It does not generate an ESF or an SNT — these electronic documents relate to the sale and movement of goods, not to statistical reporting. Form 11-OS only reads data.
When saved and submitted, the following are generated:
- A report instance in the "Regulated reports" list with a status (in progress / submitted).
- An export file (XML of the prescribed format) for sending to the statistics authorities via 1C-Reporting (directly from the program when the service is connected) or for manual upload to the statistics portal.
- A record in the exchange log if sending goes through 1C-Reporting (an acceptance receipt).
The report makes no movements in accounting registers or accumulation registers.
7. Printed forms
- Form 11-OS (annual) — the printed report form with all sections.
- Machine-readable form — a form with a barcode (PDF417) for paper submission, if required.
- Printing is available via the Print button in the report's top command panel; first click Fill in and Check.
8. Common errors
"The mandatory attribute 'OKED code' is not filled in" The main type of activity is not specified in the organization card. Open Main → Organizations → your organization → Codes → OKED, fill it in, return to the report and click Fill in again.
"Control ratio not satisfied: availability at year-end ≠ start + receipt − disposal" Somewhere a movement of FA was reflected with a manual entry bypassing the "FA Receipt" / "FA Disposal" documents. Check the trial balance for account 2410 with breakdown by documents, find the manual posting, replace it with a standard document and refill the report.
"Residual value is negative" Accumulated depreciation exceeded the full value — usually due to double accrual of depreciation or an erroneous entry of opening balances on account 2420. Check the "Depreciation accrual" document for December and the opening balances.
"The amount in the report is a thousand times larger than expected" The unit of measurement is thousand tenge, but the data was pulled in tenge, or vice versa. Check the Unit of measurement field in the header and the rounding method.
"File not accepted: format version is outdated" The configuration release is older than the current form. Update "Accounting for Kazakhstan" to the current release (see the "How to find out your release" section) and recreate the report.
9. FAQ
Does form 11-OS create postings? No. This is a statistical regulated report. It only collects data from the accounting accounts for FA and IA and makes no movements in the records.
For what period is the form submitted? For a calendar year — from January 1 to December 31 of the reporting year. Interim (quarterly) periods do not apply to 11-OS.
In what units should amounts be specified? Check the header of the current form — as a rule, in thousands of tenge. Verify the "Unit of measurement" field before filling in, so as not to overstate/understate amounts by a factor of 1000.
Why doesn't the year-end in the report match the trial balance? Most often, some FA movements are reflected with manual entries bypassing the standard documents, or there are items recorded off-balance or on non-standard accounts. Reconcile the trial balance for accounts 2410 and 2420 with breakdown by documents.
Does VAT appear in form 11-OS? No. The form shows the value of assets, and input VAT (in 2026 the rate is 16%, account 1420) is not included in the fixed asset statistics.
How to submit the report electronically? Through the 1C-Reporting service directly from the program (the "Send" button) when the service is connected, or export the XML file and upload it to the statistics authorities' portal.
Do I need to include intangible assets? Yes, if the current form contains the corresponding section. IA are recorded on accounts 2730 and depreciated through 2740 — this data is pulled into a separate section of the form.
Do small LLPs also submit 11-OS? The obligation depends on whether you fell into the statistics authorities' statistical sample. If a notice of form submission has arrived, you must submit it. If there are no FA, a "zero" report is submitted.
What to do if an item is bought and sold in the same year? It must appear both in "Received during the year" and in "Disposed during the year". Make sure both documents are posted with dates within the reporting year.
Can figures be edited directly in the report? Only in yellow cells and only when the data objectively cannot be pulled from the records. It is more correct to fix the primary documents and refill the report — otherwise the discrepancies will surface at the next submission.
10. Related documents
What it is filled in on the basis of:
- FA Receipt and FA Commissioning — form the receipt and full value (account 2410).
- FA Depreciation Accrual (a scheduled month-end operation) — forms accumulated depreciation (account 2420).
- FA Write-off and FA Transfer — form the disposal.
- IA Receipt / Write-off, IA Depreciation Accrual — for the intangible assets section (accounts 2730, 2740).
- Entry of opening balances — the balance at the start of the year.
What is entered on the basis of 11-OS: Nothing — this is a final report. It is exported to a file for statistics and does not serve as the basis for other documents.
How to find out your release
Main menu → Help → About. At the top is the 1C:Enterprise platform version, below it is the configuration release. If your release is older than the current statistical form, update the configuration before submission, otherwise the export will not pass the format-logic control.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.