--- title: "Report \"Regulated Report Balance Sheet (IFRS for SMEs)\" - Technical Description" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/otchet-reglamentirovannyy-otchet-balans-msfo-msb-tehniche-en source: BuhGPT --- # Report "Regulated Report Balance Sheet (IFRS for SMEs)" - Technical Description > **TL;DR:** 1. Identification Parameter Value Object Type Report Name RegulatedReportBalanceIFRSMSB Full Name Report.RegulatedReportBalanceIFRSMSB Synonym — (no synonym specified in metadata; user representation — “Balance (IFRS for SMEs)”) Configuration Accounting for Kazakhstan, edition --- 1. Identification Parameter Value Object Type Report Name RegulatedReportBalanceIFRSMSB Full Name Report.RegulatedReportBalanceIFRSMSB Synonym — (no synonym specified in metadata; user representation — “Balance (IFRS for SMEs)”) Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Navigation Link e1cib/list/Report.RegulatedReportBalanceIFRSMSB 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) Name Type Mandatory Purpose Organization CatalogRef.Organizations DontCheck* The organization for which the report is generated; the main attribute for data selection StartPeriod dateTime ShowError Mandatory. The start date of the reporting period; critical for correct data selection EndPeriod dateTime ShowError Mandatory. The end date of the reporting period; determines the reporting date of the balance UnitOfMeasurement EnumRef.RoundingRulesForReporting DontCheck The unit of presentation for monetary indicators (tenge, thousands ₸, millions ₸) PrecisionOfUnitOfMeasurement decimal DontCheck Numerical rounding coefficient corresponding to the selected unit of measurement SignatureDate dateTime DontCheck The date of signing the report by the director and chief accountant LanguageOfFormation string DontCheck The language of formation (Kazakh / Russian); affects the names of rows and columns ReportData not typed DontCheck Storage for filled indicators of the report's tabular part FormSettings not typed DontCheck Service attribute for storing user settings of the form * 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 Form Purpose MainForm Form for selecting parameters: organization, period (StartPeriod/EndPeriod), frequency, unit of measurement, language. Key entry point for the user ReportForm2013Q1 Working form with a tabular document for displaying, filling, recalculating, and printing the balance. The name of the form reflects the version of the blank associated with the period of the edition 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: Balance Section Standard Accounts of the RK Cash (current accounts) 1030 Short-term accounts receivable from customers 1210 Goods / inventory 1330 Total short-term assets group 1ХХХ Short-term accounts payable to suppliers 3310 VAT payable (at the rate of 16% in 2026) 3130 Total short-term liabilities group 3ХХХ Equity group 5ХХХ 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. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_