Report "Regulated Report on Cash Flow under IFRS for the National Social Health Insurance Fund" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. Regulated cash flow report according to IFRS for small and medium-sized businesses (SMEs). Designed for the formation of mandatory financial reporting by organizations in Kazakhstan in accordance with international financial reporting standards (simplified version for SMEs). The report is prepared by accountants and financial specialists to present cash flows for the reporting and comparative periods. Frequency — quarterly or annually, depending on the requirements of legislation and accounting policy.

Where to find in 1C: section “Regulated Reporting” → “Regulated Cash Flow Report (IFRS for SMEs)”. Navigation link: e1cib/list/Report.RegulatedReportOnCashFlowIFRSMSB

2. Attributes and Table Parts

2.1 Header Attributes

2.2 Table Parts

Table parts are absent. Multi-line information on cash flows is stored not in a table part, but in the structured storage of the attribute ReportData — this is a typical approach for regulated reports: the rows of the report form correspond to the items of the standardized cash flow statement form, not arbitrary rows of a table part.

Practical consequence: programmatically obtaining/changing report indicators can only be done through the API for working with the data of the regulated report (ReportData), not by accessing table parts.

3. Forms

The presence of a form with a version suffix (2013Q1) is a typical scheme for regulated reporting in 1C: a separate form is created for each edition of the blank, and the current one is selected depending on the reporting period. This allows generating reports for past periods using the forms that were in effect at that time.

4. Key Module Procedures

Direct BSL-evidence for the object modules is not attached, so below is the typical composition of handlers for the regulated report of this type. Specific names and signatures of procedures in 3.0.74.2 may differ and require verification in the configurator.

Form module MainForm:

• OnCreateOnServer — initialization of periods (default — current quarter/year and the corresponding previous period), substitution of the main organization, language, and unit of measurement.
• OrganizationOnChange, PeriodOnChange — recalculation of dependent parameters and boundaries of the comparative period.
• Generate (command) — validation of mandatory attributes and opening/filling ReportForm2013Q1.

Form module ReportForm2013Q1:

• Fill / FillOnServer — calculation of cash flow indicators based on accounting data for the reporting and comparative periods, recording the result in ReportData.
• BreakdownCell — output of details for the selected indicator (turnover by cash accounts).
• Print — generation of the printed form of the blank.
• cell editing handlers — recording manual adjustments with priority over auto-filling.

Object module / common modules of regulated reporting:

• procedures for serialization/deserialization ReportData;
• methods for obtaining turnovers by cash accounts (1010, 1030, 1050, …) with classification of flows by types of activity (operating, investing, financing).

5. Data Sources and Filling Logic (without posting)

The regulated report is an object of type Report, therefore it is not posted and does not generate movements in registers and postings. It only reads accounting data. When auto-filling, cash flow indicators are calculated as turnovers by cash accounts of the typical chart of accounts of the RK for the selected period.

Involved cash accounts (debit/credit analyzed by correspondence):

Classification of flows by corresponding accounts:

Example of calculating the flow “Receipts from customers” = debit turnover on account 1030 in correspondence with 1210 for the period.

Important: the amounts in the report are taken from primary documents and postings; the report itself does not perform tax calculations. Current parameters for 2026 in the RK (VAT rate 16%, MRP 4,325 ₸, MSP 85,000 ₸, deduction for individual income tax 30 MRP/month, etc.) are applied in source documents (sales, payroll calculations, tax calculations), and in the cash flow statement, they appear as actual cash flows.

6. Related Objects and Input Based On

• Input based on is not applied — regulated reports do not participate in the input based on scheme.
• Data sources: payment documents and cash operations (payment orders, receipts/write-offs from the current account, cash documents) that form turnovers on accounts 1010/1030/1050.
• Directory Organizations — attribute Organization.
• Enumeration RoundingsOfReporting — attribute UnitOfMeasurement.
• Other forms of IFRS reporting for SMEs (balance sheet, income statement, statement of changes in equity) — form a single set of financial reporting; cash flow statement data must be reconciled with balance sheet balances of cash accounts.
• Electronic documents of the RK (ESF through IS ESF, SNT) are not directly related to this report — they affect primary accounting, which enters the cash flow statement indirectly through cash flows.

7. Extension Points

• Auto-filling indicators. Redefinition of the algorithm for classifying cash flows (correspondence “account-correspondence → cash flow statement item”) — a typical adaptation point for non-standard use of accounts.
• Report form. Extension of ReportForm2013Q1 to add custom breakdowns or control ratios; addition of a new form-blank when changing the edition of the report form.
• ReportData. Programmatic reading/writing through the API of regulated reporting for integration with external consolidation systems.
• Unit of measurement and language. Attributes UnitOfMeasurement, PrecisionOfUnitOfMeasurement, LanguageOfFormation allow configuring the presentation without changing the calculation logic.
• Blank updates. The form of the blank is version-dependent — when updating the configuration, new report forms may appear; the current blank for 2026 requires verification in the specific version.