Report "Debt Structure of Organizations to Recipients and IL" - Technical Description (BK 3.0.74.2)

1. Identification

Purpose. The report generates an analytical structure of the debt of organizations to recipients (in the context of obligations under executive documents / foreign investments — “IL”) with arbitrary grouping and indicator settings. It is intended for accountants and financial analysts: detailed analysis of receivables and payables by organizations, counterparties, contracts, and settlement documents, with interactive cell breakdown. It is used periodically — when monitoring the state of settlements, preparing reports, and reconciling obligations. Scheduled generation (distribution of generated reports) is supported.

Where to find in 1C:

• Navigation link: e1cib/list/Report.DebtStructureOfOrganizationsBeforeRecipientsIL
• In the interface, the report is called from the section of accounting/payroll reports through the command to open the report form.

The report is analytical in nature: it does not conduct, does not change accounting data, but only reads them from the accounting registers and presents them in the specified structure.

2. Attributes of Header and Table Parts

The report attributes store user settings for generation (period parameters, composition of organizations, operating mode). All header attributes are marked as optional (DontCheck) — their non-filling does not block generation and is interpreted as “without restriction”.

2.1 Header Attributes

2.2 Table Parts

Table Part “Grouping”

Stores grouping settings (dimensions) — by which fields the structure of report rows is built (Organization, Counterparty, Contract, Settlement Document, etc.).

Table Part “Indicators”

Stores settings for indicators (resources) — which numerical data is displayed in columns (amounts of debt at the beginning/end, turnovers).

Both table parts implement the mechanism of the standard report “constructor”: the user manages the composition of rows and columns with checkboxes without entering full DCS settings.

3. Forms

Separate list/selection forms for the report are usually not required — work is conducted from ReportForm. The list of saved report variants is opened using the standard DCS variant mechanism.

4. Key Procedures of Modules

No separate BSL-evidence for procedures is attached. Below are typical report handlers in DCS in BK 3.0, corresponding to the described attributes and the logic of the “constructor”:

• Form module ReportForm → OnCreateOnServer — initialization: restoring settings, filling table parts “Grouping”/“Indicators” with default values (if not DetailingMode), setting the period and list of organizations, forming OrganizationListRepresentation.
• OnOpen / UpdateReportBySettings — assembling composition settings from header attributes and table parts, launching LayoutComposer/CompositionProcessor and outputting to the table document.
• Handlers for “Usage” checkboxes in table parts — when changed, include/exclude corresponding groupings and indicators in the DCS structure and reform the report.
• ReportResult.SelectionHandling / Breakdown — setting DetailingMode = True, building a detailing composition for the selected element without resetting user groupings.
• OnCompositionResult (DCS handler) — setting parameters StartPeriod/EndPeriod, applying selection by organizations.
• Procedures for saving/restoring user settings — serialization of the composition of groupings and indicators between sessions.

The exact names/lines of procedures should be clarified according to the form module of the specific delivery 3.0.74.2 — this is the only truly version-specific detail of this section.

5. Data Source and Movements

The report does not generate entries and movements — it is a read-only object. It reads data from the configuration registers and presents them in the composition. The key source is the accounting register CostAccounting (balances and turnovers on settlement accounts), supplemented by settlement registers if necessary.

The analyzed debt is built according to the standard chart of accounts of the RK:

The indicators of the report are generally the balance of debt at the beginning of the period, turnovers (increase/payment) and the balance at the end by the selected groupings (Organization → Counterparty → Contract → Settlement Document). The currency of representation is tenge (₸); in the case of currency contracts, amounts are converted to the currency of regulated accounting.

6. Related Objects and Input on Basis

As a report, the object does not have a “input on basis” mechanism and is not a basis for other documents. Functional connections:

• Accounting register CostAccounting — the main data source.
• Analytics directories: Organizations, Counterparties, Contracts, Currencies, as well as objects acting as settlement documents (invoices, waybills, acts) — used as dimensions for groupings.
• Electronic document flow of the RK (ESF through IS ESF, SNT) — affects the primary documents forming the debt, but is not processed directly by the report; the report sees the result of their processing in the register.
• Report distribution mechanism by schedule — the report can be included in regular generation and distribution.

7. Extension Points

• DCS report variants — adding predefined configured variants (sets of groupings/indicators/selections) without changing the code.
• User settings — expanding the composition of groupings and indicators through table parts “Grouping”/“Indicators”.
• Configuration extension (Extension) — adding form attributes, additional selections (e.g., by department, article, or the attribute “recipient IL”), overriding OnCompositionResult.
• Data composition scheme — refining the data set query (adding accounts, calculated fields, turnovers from additional registers).
• Breakdown handlers — expanding detailing scenarios (transition to the document-registrar, to the settlement card).
• Scheduled distribution task — setting the frequency and recipients of the automatically generated report.

Reference Norms of the RK (2026), applicable to related calculations

To reconcile amounts in related operations (sales, taxes, contributions) affecting the debt:

• VAT rate — 16%; VAT payable account — 3130.
• MPR = 4,325 ₸, MZP = 85,000 ₸.
• Individual income tax (IIT): 10% up to 8,500 MPR of annual income, 15% above; basic tax deduction — 30 MPR/month, no more than 360 MPR/year.
• Mandatory pension contributions (MPC) — 10% (ceiling base 50 MZP), Mandatory social contributions (MSC) — 3.5%, Social health insurance contributions (SHIC) — 2%, Obligatory social medical insurance (OSMI) — 3%, Social tax — 6%.

These values relate to primary operations that form the balances of settlements; the report does not calculate them but reflects already processed amounts.