Report "Statement-Calculation: Revaluation of Foreign Currency Assets" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report generates a calculation report of exchange rate differences for assets and liabilities expressed in foreign currency at the end of the reporting period. It documents the revaluation of currency balances (currency accounts, settlements with customers and suppliers in currency, loans, etc.) arising from changes in the official exchange rate of the National Bank of the RK. The report serves as a reference and confirmation: the actual entries for exchange rate differences are created by the regulatory operation of month-end closing, while the report justifies the amounts of these entries. It is used regularly — at the end of each reporting month or quarter according to the accounting policy. The reporting currency is tenge (₸).

2. Attributes and Data Structure

This is a DCS report, so the "attributes" here are the configuration parameters (stored as part of the report variant/settings), not the attributes of the metadata object in the sense of a document. There are no tabular parts in the metadata — the resulting table is built dynamically by the composer.

2.1 Parameters (attributes of the settings form)

2.2 Tabular Parts

There are no explicit tabular parts in the metadata available. The final structure (currency → accounting account → calculation object → balance in currency → exchange rate at the beginning/end → amount in tenge before/after → exchange rate difference) is formed by a set of DCS data based on the accounting register data.

2.3 Forms

3. Key Module Procedures

The application BSL code in evidence is not attached; below is a typical set of handlers for a DCS report of this type (report object module and form module). Specific names and lines should be clarified according to the code of version 3.0.74.2.

Report Object Module:

• OnResultComposition(DocumentResult, DataDetailing, StandardProcessing) — overrides/adds output: substitution of rates, calculation of exchange rate difference, formatting of totals and header with the list of organizations/departments.
• Procedures for forming the request text/data sets and setting the period parameters (StartPeriod, EndPeriod) in the composer.

Form Module (ReportForm):

• OnCreationOnServer(Refusal, StandardProcessing) — initialization of the default period (current month/quarter), filling the organization from user settings, restoring saved settings.
• Handler for changing the flag FromBeginningOfYear — when set, recalculates StartPeriod to January 1 of the financial year and blocks manual input of the start date.
• Handlers for selecting organizations/departments — form the strings OrganizationListRepresentation / DepartmentListRepresentation.
• Detailing handler (DocumentResultDetailingProcessing) — when DetailingMode = True opens primary documents/movements that formed the currency balance.

4. Posting and Movements

The report is not a document and does not perform posting — it does not create movements in the registers and does not form entries. It is a means of visualization and justification of the calculation.

What the Report Reads

Data is taken from the accounting register (Cost Accounting) — currency balances broken down by accounts, currencies, and analytical objects as of StartPeriod and EndPeriod, as well as information on exchange rates (information register "Currency Rates").

Calculation Logic

For each currency balance: Exchange Rate Difference = Currency Balance × (End Rate − Start Rate). A positive difference is income, a negative difference is expense.

Which Accounts Are Involved (Standard Chart of Accounts of the RK)

Currency balances subject to revaluation include, in particular:

Entries Justified by the Report

The actual entries for exchange rate differences are created by the regulatory operation "Currency Revaluation" as part of the month-end closing:

• Positive exchange rate difference (income): Dr 1030 (1210) — Cr 6250 "Income from Exchange Rate Differences"
• Negative exchange rate difference (expense): Dr 7430 "Expenses for Exchange Rate Differences" — Cr 3310 (1210, 1030)

Note: specific accounts for income/expenses from exchange rate differences (6250/7430) and the list of revalued accounts are determined by the accounting policy settings and the organization's chart of accounts; the report reflects those accounts for which there are actually currency balances. Exchange rate differences do not relate to VAT (the VAT rate in the RK from 2026 is 16%, but it is not applied to this calculation).

5. Related Objects and Input Based On

• Accounting Register (Cost Accounting) — source of currency balances.
• Information Register "Currency Rates" — source of the National Bank of the RK rates for the dates of the period.
• Reference Book "Currencies" — accounting currencies and revaluation indicator.
• Regulatory Operation "Currency Revaluation" (month-end closing processing) — generates the actual entries justified by this report.
• Reference Books "Organizations", "Departments" — selection parameters.

Input Based On is not provided for the report (reports do not participate in the input based on mechanism). From the report result, interactive detailing to primary documents and movements of the register is available.

6. Extension Points

• Custom report variants (DCS) — saving user settings for groupings, selections, and formatting without changing the configuration.
• Configuration extension — overriding OnResultComposition and form handlers to add columns (e.g., reference rate, deviation) or change formatting.
• Accounting policy settings — the list of revalued accounts and income/expense accounts for exchange rate differences are set in the accounting parameters, which changes the composition of lines without editing the report.
• Conditional formatting in DCS — highlighting negative exchange rate differences, zero balances, etc.
• Parameter FromBeginningOfYear — point of customization of period logic when adapting for a non-standard financial year.