Processing of "AssetsLiabilitiesMovements" (Movement of Assets and Liabilities) — Technical Description

1. Object Identification

Purpose (from evidence). The "Movements of Assets and Liabilities" data processor generates movements of the management balance sheet. It collects turnovers and balances from accounting registers, breaks them down into the asset and liability sides of the balance sheet, and provides the user with a summary picture: how assets (cash, receivables, inventory) changed over the period, and through which sources — liabilities (payables, capital, obligations to the budget and funds). This is a management (not statutory accounting) tool: it relies on operational accounting data from Trade Management rather than the accounting register.

Where to find in 1C. Section "Service subsystems" → "Movements of Assets and Liabilities". Direct access — via navigation link e1cib/list/Обработка.ДвиженияАктивовПассивов.

2. Form Attributes and Table Parts

The data processor has no object attributes stored in the infobase (data processors in 1C do not persist data). Below are the form attributes (filter parameters) and the structure of the output table part — typical for an object of this kind.

2.1. Header Attributes (Generation Parameters)

2.2. "Movements" Table Part (Generation Result)

3. Forms

If the data processor has only a main form defined, the platform opens it directly when following the navigation link.

4. Key Module Procedures

No BSL evidence is attached for this data processor (only the purpose facet was provided). Below are the typical handlers for a "DataProcessor" object with a form; specific procedure names should be verified in the form module in the Configurator.

Data processor form module:

• ПриОткрытии(Отказ) (OnOpen(Cancel)) — parameter initialization: substituting the current organization, setting the period (e.g., current month/quarter), management accounting currency (tenge).
• Сформировать(Команда) (Generate(Command)) — main command handler. Calls the server-side data collection procedure and outputs the result to the table part / spreadsheet document.
• СформироватьНаСервере() (GenerateOnServer()) — with the &OnServer directive: executes queries to accumulation and information registers, breaks down turnovers by asset and liability items, populates the result.
• ПриИзмененииПериода(Элемент), ПриИзмененииОрганизации(Элемент) (OnChange handlers for Period, Organization) — resetting dependent parameters and, if needed, auto-recalculation.

Object module / common module:

• Procedures for building the query and populating the management balance sheet template.
• Functions for mapping account ↔ balance item ↔ section (Asset/Liability).
• Procedures for checking balance equality: Σ Assets = Σ Liabilities.

Requires verification (version-specific): exact procedure names and the presence of a separate manager module in build 3.4.5.21 — to be determined via the Configurator.

5. Posting and Movements

Important. The data processor is not a document and is not posted — it does not generate register records or create accounting entries. Its task is to read already generated movements and present them as a management balance sheet. Below is the mapping of balance items to accounts of the standard Kazakhstan chart of accounts, which the data processor uses when grouping data.

5.1. Mapping of Items to the Kazakhstan Chart of Accounts

5.2. Generation Logic (Example of a Typical Business Transaction)

Sale of goods to a customer for 1,160,000 ₸ with VAT at the rate of 16% (Kazakhstan, 2026):

• Base (cost excluding VAT): 1,000,000 ₸
• VAT 16%: 160,000 ₸
• Total payable: 1,160,000 ₸

The corresponding movements that the data processor will see and reflect in the balance sheet:

In the management balance sheet, this is reflected as a simultaneous increase in the asset (receivables 1210) and liability (revenue/capital via 6010 and the VAT obligation 3130), preserving the balance equality of assets and liabilities.

5.3. Registers Read

The data processor relies on Trade Management's operational accounting registers (settlements with customers and suppliers, goods balances, cash, tax accrual). Kazakhstan's electronic documents — ESF (ESF IS) and SNT — accompany shipment and are the source of data on VAT amounts posted to account 3130, but they are not generated by the balance data processor itself.

6. Related Objects and Input Based On

• Input based on is not provided for the data processor (data processors do not participate in the "input based on" mechanism as source/target objects).
• Related data objects: sales and receipt documents, payment documents, tax and contribution accrual documents — their movements form the source data for the balance sheet.
• Related Kazakhstan tax entities (2026) affecting the liability side (obligations to the budget and funds):
  • VAT — 16%; account 3130.
  • IIT — 10% up to 8,500 MCI of annual income and 15% above; basic tax deduction — 30 MCI per month (no more than 360 MCI per year).
  • MPC — 10% (base cap of 50 MMW), MPCE — 3.5%, EHIC (employee) — 2%, SHI — 3%, SIC — 5%, social tax — 6%.
  • Annual indicators: MCI = 4,325 ₸, MMW = 85,000 ₸.

These obligations (when accrued in the database) form payables to the budget and funds and are included in the liability side of the management balance sheet.

7. Extension Points

• Configuration Extension: adding attributes to the data processor form (additional filters), borrowing the form and inserting custom Generate handlers.
• Item-to-account mapping configuration: redefining the "item ↔ KZ account" table to fit the organization's accounting policy (e.g., detailing 1210/3310 by counterparty).
• Additional analytics columns: displaying cash flow items, departments, managers.
• Programmatic form events: subscriptions/handlers for OnChangePeriod, OnChangeOrganization for auto-recalculation.
• Updating tax parameters: rate and indicator values (MCI, MMW, VAT rate, IIT deduction) for Kazakhstan 2026 — should be kept in catalogs/information registers rather than in the data processor's code, so that updates to regulations do not require modifying the object.

Requires verification (version-specific): the composition of borrowable procedures and the presence of extension points in the form module specifically for build 3.4.5.21.