Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The year is closed, the balance sheet reconciles, but the auditor sends back the reporting package: "In the statement of changes in equity, the year-end total doesn't match section V of the balance sheet by 900,000 ₸." You open the form — and see that the revaluation of fixed assets ended up in profit rather than in a separate reserve column. Sound familiar? This document exists precisely to show the movement of each equity element over the year: how much there was at the beginning, what profit added, what dividends took away, what revaluation contributed — and how much was left at the end. Let's go through it line by line.
1. Purpose
The document generates the Statement of Changes in Equity — one of the mandatory financial reporting forms under the IFRS for Small and Medium-sized Entities (IFRS for SMEs) standard. It breaks down the "Equity" section of the balance sheet: for each component (share capital, share premium, reserves, retained earnings) it shows the balances at the beginning and end of the period and all movements between them. It is filed as part of the annual financial statements by entities applying NAS/IFRS for SMEs.
2. Where to find it
The "Reports" section → "Regulated reports" (1C-Reporting) → "Create" button → "Financial statements (IFRS for SMEs)" group → "Statement of Changes in Equity".
Completed (saved) instances are stored in the general list of regulated reports and in the document journal. To open the journal directly in 1C:
- Main menu → "Functions for technical specialist" → "Go to navigation link", paste:
e1cib/list/Документ.РегламентированныйОтчетОбИзмененияхВКапиталеМСФОМСБ
The form is created for the reporting period (usually a year), specifying the organization.
2a. How to find out your release
"Help" (the ? icon in the top right corner) → "About the program". In the window that opens, the top line is the platform version (for example, 8.3.2x), and below it — the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). This guide describes the behavior of release 3.0.74.2. If you have a different release, the set of columns and the rules for auto-filling lines may have changed.
3. How to fill it in
The regulated report is filled in not "by hand, cell by cell", but from the turnovers and balances of accounts in section 5 of the chart of accounts. Your task is to set the header, click fill, and verify the result.
Header (mandatory fields)
| Field | Why it's needed and what happens if wrong |
|---|---|
| Organization (req.) | The equity account balances are taken based on it. If you choose the wrong organization from the group, the report will be filled with someone else's figures, and you'll file for the wrong legal entity. |
| Period / reporting year (req.) | Determines the "opening" and "closing" columns. If you set 2024 instead of 2025, the opening balance will be wrong, and the whole report will "shift". |
| Unit of measure | Thousands of tenge or tenge. If the paper form is in thousands ₸ but you left ₸, the figures will be 1000 times larger than in the balance sheet. |
| Responsible persons (director, chief accountant) | Pulled from the organization settings, printed in the footer. Empty fields — the form goes out without signatories. |
Body of the report
The form is a matrix. The columns are equity components: share (paid-in) capital, share premium, treasury equity instruments, reserves, retained earnings, Total. The rows are types of movements.
Workflow:
- "Fill" — the program pulls turnovers on accounts 5000–5600 and distributes them across the columns.
- Opening balance for the period — the balance of equity accounts as of January 1. Reconcile it with the "closing" column of last year's report: they must match to the tenge.
- Changes in accounting policy / correction of prior-year errors — filled in manually if you performed a retrospective restatement. Otherwise the line is empty.
- Total comprehensive income: this includes net profit (loss) for the year in the "Retained earnings" column and other comprehensive income (revaluation of fixed assets, financial assets) — in the "Reserves" column. A common beginner's mistake is the whole amount landing in profit; check that the revaluation went to account 5420 and ended up in the reserves column.
- Transactions with owners: contributions to capital (+), share buyback (−), declared dividends (−). These lines are taken from turnovers on accounts 5030, 5210, 5510.
- Closing balance for the period — the total for each column. The "Total" line must match the total of section V of the balance sheet as of December 31.
- Record and close — the instance is saved as a document.
Key control: the horizontal total of the "closing" row = the vertical sum of all movements in the column. If they don't match, some equity account turnover has not been allocated.
4. Worked example with figures
LLP "Astana Trade", NAS, report for 2025, unit — tenge.
Equity balances as of 01.01.2025:
| Component | Account | Amount, ₸ |
|---|---|---|
| Share (paid-in) capital | 5030 | 20,000,000 |
| Fixed asset revaluation reserve | 5420 | 1,500,000 |
| Retained earnings | 5520 | 8,000,000 |
| Total equity | 29,500,000 |
What happened during the year (the entries recording it were made by other documents — the report itself does not create them):
| Event | Entry | Amount, ₸ |
|---|---|---|
| Additional founder's contribution to share capital | Dr 1030 Cr 5030 | 5,000,000 |
| Revaluation of fixed assets (upward revaluation) | Dr 2410 Cr 5420 | 900,000 |
| Balance sheet reformation — profit for the year | Dr 5610 Cr 5510 | 12,400,000 |
| Dividends accrued to founders | Dr 5510 Cr 3040 | 3,000,000 |
(Dividends to resident individuals are subject to IIT withheld at source; upon payment, the withholding is reflected by separate entries on account 3120 — they do not affect equity.)
How this fits into the statement of changes in equity:
| Indicator | Share capital | Reserves | Retained earnings | Total |
|---|---|---|---|---|
| Balance as of 01.01.2025 | 20,000,000 | 1,500,000 | 8,000,000 | 29,500,000 |
| Profit for the year | — | — | 12,400,000 | 12,400,000 |
| Revaluation of fixed assets (other comp. income) | — | 900,000 | — | 900,000 |
| Contribution to share capital | 5,000,000 | — | — | 5,000,000 |
| Dividends | — | — | (3,000,000) | (3,000,000) |
| Balance as of 31.12.2025 | 25,000,000 | 2,400,000 | 17,400,000 | 44,800,000 |
Check: 29,500,000 + 12,400,000 + 900,000 + 5,000,000 − 3,000,000 = 44,800,000 ₸. Exactly this amount must appear in section V of the annual balance sheet. If the balance sheet shows equity of 44,800,000 but the report shows 43,900,000, it means the revaluation of 900,000 has not been allocated to the reserves column.
5. Types of transaction
The regulated report has no "types of transaction" in the sense of a business document. Its use cases are:
- Initial filling for the reporting period (annual).
- Corrective report — a new instance with a correction flag, if the original has already been filed and the data has been refined.
- Retrospective restatement — filling in the "Changes in accounting policy" and "Correction of material prior-year errors" lines with recalculation of the opening balance.
6. What is generated on posting
It's important to understand: the regulated report does not make accounting entries and does not affect the accounting register. It has no effect on account balances. When recorded, it only saves the completed tabular form as a reporting instance.
- Dr/Cr entries — none. All equity movements are already reflected by operational documents (contribution, revaluation, "Month-end closing"/reformation, dividend accrual). The report merely displays them.
- ESF / SNT — not generated. Electronic invoices (IS ESF) and accompanying waybills for goods relate to sales, not to financial reporting. They are not present here.
- Export — an electronic format (file) is generated for submission via the "1C-Reporting" service / upload to the financial statements acceptance portal (financial statements depository / statistics authorities).
- Storage — the instance remains in the list of regulated reports and in the document journal, available for reprinting and correction.
7. Printed forms
Via the "Print" button the following are available:
- Statement of Changes in Equity — the approved financial reporting form (the "components × movements" matrix).
- Report with signatures — with the block for the director and chief accountant, date and seal.
Additionally, from the report panel: "Export" (file for submission), "Send" (via 1C-Reporting), "Save" to PDF/Excel through the standard tabular document tools.
8. Common mistakes
"The closing balance for the period does not match the accounting balance sheet data (the 'Equity' section)" The cause is that the balance sheet reformation for the year has not been performed, or revaluation/dividends were reflected on the wrong equity accounts. Perform "Month-end closing" for December, check turnovers on accounts 5000–5600, and regenerate the report.
"The opening balance for the period does not match the closing balance of the previous reporting period" Prior-year documents were changed retroactively. Either accept the new opening balance (and file a correction for last year) or restore the old entries.
"Organization details (director, chief accountant) are not filled in" Empty signatories. Go to the organization card → "Responsible persons", fill them in, return, and click "Refresh".
Revaluation of fixed assets ended up in the "Retained earnings" column. An upward revaluation should be recorded by the entry Dr 2410 Cr 5420 (revaluation reserve), not through income. Correct the revaluation document — then the amount will fall into the "Reserves" column.
The report is filled in tenge, but the balance sheet is in thousands of tenge (or vice versa). The discrepancy is exactly 1000-fold. Bring the unit of measure in the header to the same one as in the financial statements set.
9. FAQ
Does this document make entries? No. The regulated report does not generate account movements and does not change balances. It only displays already-recorded equity transactions.
Why are there no ESF and SNT on posting? ESF (IS ESF) and SNT are issued upon the sale of goods and services. The statement of changes in equity is a financial statement and has nothing to do with the movement of goods.
Where does the revaluation of fixed assets go? Into the "Reserves" column on the "Total comprehensive income / other comprehensive income" line, because it is accounted for on account 5420 and not in the profit of the reporting period.
Where are accrued dividends reflected? On the "Transactions with owners" line as a negative amount in the "Retained earnings" column. Accrual is recorded by the entry Dr 5510 Cr 3040. IIT withheld upon payment does not affect equity components.
The report total doesn't match the balance sheet — what to do first? Check whether the balance sheet reformation for December has been performed and whether the opening balance matches last year's closing report. 90% of discrepancies come from there.
Is filing this form mandatory? For entities applying NAS/IFRS for SMEs, the statement of changes in equity is part of the mandatory annual financial statements set alongside the balance sheet, the income statement, the cash flow statement, and the explanatory note.
For which period should it be generated? For the reporting year. The "opening" and "closing" columns are taken automatically based on the boundaries of the period in the header.
How to submit a correction if the report has already been filed? Create a new instance for the same period with a correction flag, refill it, and send it via 1C-Reporting.
In which units to fill it in — tenge or thousands? In the same ones as the rest of the forms in the set. Mixing is not allowed — otherwise the totals will be off from the balance sheet by 1000-fold.
Does the 16% VAT rate or MCI affect this report? Directly — no. The report shows the movement of equity. But taxes affect it indirectly: net profit (after CIT, social tax, etc.), which flows into the "Retained earnings" column, has already been calculated taking into account the applicable 2026 rates.
10. Related documents
What it is populated from (sources of equity movements):
- "Month-end closing" / balance sheet reformation — net profit for the year on account 5510.
- Revaluation of fixed assets and intangible assets — revaluation reserve, account 5420.
- Transaction (accounting) — contributions to share capital (Cr 5030), buyback of own shares (5210), dividend accrual (Dr 5510 Cr 3040).
- Receipt to the current account — payment of the founder's contribution (Dr 1030 Cr 5030).
What goes alongside in the set (other regulated reports):
- Balance Sheet (IFRS for SMEs) — the "Equity" section must match the total of this report.
- Income Statement (IFRS for SMEs) — its bottom-line profit equals the amount flowing into the retained earnings column.
- Cash Flow Statement and Explanatory Note — the remaining parts of the annual set.
How to find out your release
"Help" → "About the program" — there you will find the 1C:Enterprise platform version and the configuration release. This instruction is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When upgrading to a newer release, verify the set of columns and the auto-fill rules — they are updated together with the financial reporting forms.
The guide is current for release 3.0.74.2 "Accounting for Kazakhstan" (ed. 3.0).