Report "Regulated Report Balance Sheet (IFRS for SMEs)" - Technical Description

1. Identification

Purpose. The regulated report “Balance (IFRS for SMEs)” is intended for the formation of financial reporting for small and medium enterprises in the Republic of Kazakhstan in accordance with the International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs). The report presents the financial position of the organization (assets, liabilities, equity) as of the reporting date. It is prepared by the accountant/chief accountant, usually quarterly or annually, for submission to regulatory authorities and for internal purposes. Data is collected according to the standard Chart of Accounts of the RK (accounts group 1ХХХ — assets, 3ХХХ/4ХХХ — liabilities, 5ХХХ — equity), currency of presentation — tenge (₸) with the possibility of rounding to thousands/millions.

2. Attributes and Data Structure

2.1 Attributes (report parameters)

* Although the fill check flag is DontCheck, without the specified organization, it is impossible to generate indicators; selection is actually made for a specific organization.

2.2 Table Parts

Table parts in the metadata of the object are absent. Balance rows (assets, liabilities, equity) are not stored as attributes of the table part, but are collected in the attribute ReportData — a specialized structure managed by the object and form module. Indicators are displayed in the tabular document of the report form.

3. Forms

4. Key Module Procedures

Evidence with the original BSL code of the modules is not attached to the object, so below are typical handlers of this type of object (regulated report) in BK 3.0. Specific names/lines should be clarified according to the report form module.

Object module / manager module:

• Fill(...) — collection of balance indicators: traversing account balances in the accounting register of the RK as of EndPeriod, summarizing by groups of asset/liability sections, recording in ReportData.
• GetBalanceData(...) — request to the accounting register (balances by accounts) with selection by organization and period.
• Procedures for rounding indicators according to UnitOfMeasurement / PrecisionOfUnitOfMeasurement.

Report form module (ReportForm2013Q1):

• OnCreateOnServer(...) — form initialization, setting default period, restoring FormSettings.
• Fill(Command) / FillOnServer() — call to fill and output to the tabular document.
• PeriodOnChange(...) — recalculation of StartPeriod/EndPeriod when selecting frequency.
• Print(Command) — output of the tabular document for printing/saving.
• Check of control ratios: equality of asset total to liability total (Asset = Equity + Liabilities).

Requires verification: the exact composition and names of procedures depend on the version of the blank and release 3.0.74.2 — check with the form module in the configurator.

5. Formation of Indicators (Movements)

The report does not perform posting and does not generate movements in registers and postings — it is a metadata object “Report”, not “Document”. It only reads accounting data. Balance indicators are collected from the balances of the accounting register according to the standard Chart of Accounts of the RK as of EndPeriod:

The financial result affecting retained earnings in the “Equity” section is formed from the turnovers of income and expense accounts (for example, 6010 — revenue from sales, 7010 — cost of sales). Control ratio: Total assets = Total equity + Total liabilities.

Numerical norms of the RK 2026, relevant for accompanying calculations and reconciliations (for reference): VAT rate 16%, MRP 4,325 ₸, MSP 85,000 ₸, PIT 10% (15% over 8,500 MRP annual income), basic deduction for PIT 30 MRP/month (not more than 360 MRP per year), OPE 10% (base ceiling 50 MSP), OPEP 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%.

6. Related Objects and Input on Basis

• Chart of Accounts (standard Chart of Accounts of the RK) — source of accounts for collecting balances.
• Accounting Register — the main source of data for balances and turnovers.
• Directory “Organizations” — selection attribute Organization.
• Enumeration RoundingRulesForReporting — type of attribute UnitOfMeasurement.
• Subsystem of Regulated Reporting — ensures storage of the generated report, versions of blanks, and export.

Input on basis for reports is not applied. The report is linked to other forms of regulated reporting (IFRS for SMEs Income Statement, Cash Flow Statement) through a common set of financial reporting; electronic documents (ESF in the ESF IS, SCT) do not directly affect balance data but generate primary turnovers that enter the balances.

7. Extension Points

• Configuration Extension: adding form attributes, overriding fill procedures of ReportForm2013Q1 through annotations &Instead/&After/&Before.
• New versions of the blank: the regulated reporting mechanism supports multiple forms for different periods (based on ReportForm2013Q1) — when the blank is changed, a new form is added with a date binding.
• Rules for filling indicators: the algorithm for collecting balances by accounts is localized according to the accounting policy of the organization (detailing by sub-accounts, analytics).
• Language and units: attributes LanguageOfFormation, UnitOfMeasurement, PrecisionOfUnitOfMeasurement — standard points for configuring presentation without changing the logic of data collection.