Report "Debt Structure of Organizations on OPRV" — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The report is intended for analyzing the debt structure of organizations for mandatory pension contributions of the employer (MPC) within the framework of the cumulative pension system of the Republic of Kazakhstan. MPC is the employer's contribution from its own funds at a rate of 3.5% of the employee's income (as opposed to the 10% pension contributions withheld from the employee's income). The report is used by accountants and financial controllers to monitor the status of calculations for MPC, plan payments to the Unified Pension Fund/budget, and generate management and control reporting.

The report is built on DCS with support for flexible grouping settings, indicators, selections, and conditional formatting, supports the breakdown mode and integration with the report distribution subsystem.

Where to find in 1C: section "Payroll" → "Debt Structure of Organizations by MPC".

Navigation link:

e1cib/list/Report.DebtStructureOfOrganizationsByPensionContributions

2. Attributes and Table Parts

The report in DCS does not have posting attributes; the attributes and table parts listed below relate to user-defined composition settings (saved output parameters). For dates, the type xs:dateTime is used, with the requirement DontCheck (unfilled values are allowed and interpreted as "without boundary restrictions").

2.1 Header Attributes

2.2 Table Parts

Grouping

Stores settings for data grouping (rows and columns). The user selects an arbitrary number of grouping fields specifying the type of detail.

Indicators

Stores settings for numerical columns of the report — which summary and quantitative indicators to display.

3. Forms

The standard set of report forms in DCS for the typical configuration:

In the absence of explicitly defined forms, the platform uses an auto-generated report form based on the composition schema and default settings.

4. Key Module Procedures

In the attached evidence, the texts of BSL modules are not provided, so below are typical report handlers in DCS for the BSP configuration. Specific procedure names in version 3.0.74.2 may differ — requires verification in the configurator for exact signatures.

Report Object Module (ReportObject.ObjectModule):

• OnResultComposition(DocumentResult, BreakdownData, StandardProcessing) — overrides/complements the output: substitutes values for OrganizationListRepresentation, processes the flag BreakdownMode, programmatically forms the header with the period and list of organizations.
• OnLoadVariantFromSettings(Settings) / OnSaveVariantInSettings(Settings) — synchronization of user settings (period, groupings, indicators) with the variant storage.
• HeaderFormationSettings() — assembly of the header text from the selected period (StartPeriod…EndPeriod) and list of organizations.

Form Module (Form.FormModule):

• OnCreateOnServer(Failure, StandardProcessing) — initialization of the default period (current period), setting visibility of panels, connecting the distribution/variant subsystems.
• Generate(Command) → ComposerSettings, OutputReport() — start of composition.
• Breakdown handler — on double-click sets BreakdownMode = True, disables user settings, and opens detail for the selected cell.

Data Composition Schema (MainDataCompositionSchema):

• Set of data queries to budget/fund calculation registers (see section 5), parameters StartPeriod, EndPeriod, selection by organizations, calculated fields for debt and payment indicators.

5. Data Sources (for the report — instead of posting)

The report does not perform posting and does not generate movements — it is a read-only object. It builds a selection based on data previously recorded by payroll and tax calculation documents, and by budget calculation registers.

Main Sources (accumulation registers/information of the RK):

• budget calculation register by types of taxes/contributions (turnovers and balances for MPC) — accrued, transferred, debt at the end of the period;
• employee accrual register — the basis for calculating MPC.

Logic of MPC Indicators (Kazakhstan, 2026). MPC is calculated by the employer at a rate of 3.5% of the employee's income, from its own funds. The debt indicator of the report = "Accrued MPC − Transferred MPC" broken down by organizations and periods.

Entries that the accrual of MPC creates in accounting (for context; formed by payroll documents, not by the report):

• Debit of expense account (for example, 7210 "Administrative Expenses" or 8110/8410 — by type of employee engagement) — Credit 3220 "Liabilities for Pension Contributions" (sub-account for MPC) — accrual of MPC;
• Debit 3220 — Credit 1030 "Cash on Current Bank Accounts" — transfer of MPC to the Unified Pension Fund.

For reference — current calculation parameters of the RK for 2026 (used by related documents affecting the base):

Typical accounts of the RK plan encountered in related operations: 1210 (short-term receivables from customers), 1030 (cash on current accounts), 1330 (goods), 3310 (payables to suppliers), 3130 (VAT payable), 6010 (revenue from sales), 7010 (cost of sales).

6. Related Objects and Input Based On

The report is a read-only object, therefore input based on and creation based on it are not applicable (it is not possible to input based on the report, and the report is not input based on a document).

Related objects:

• Payroll and Contribution Calculation Documents ("Payroll Accrual", "Reflection of Payroll in Accounting", tax/contribution payment documents) — generate data read by the report;
• Registers of Calculations with the Budget and Funds — the actual source of the selection;
• Directory "Organizations" — selection and grouping breakdown;
• Subsystem "Report Variants" (BSP) — storage and selection of settings;
• Subsystem "Report Distribution" (BSP) — scheduled sending of the generated report;
• Related reports on budget calculations (for example, reports on pension contributions, social tax, social health insurance) — a common control framework for obligations.

7. Extension Points

• Report Variants — creation of user-defined variants with saved groupings, selections, and formatting through the standard DCS mechanism, without changing the configuration.
• Configuration Extensions — overriding the composition schema, adding new fields/indicators, borrowing the object module for refinement of OnResultComposition.
• Handler OnResultComposition — point for programmatic adjustment of the header, additional formatting, and substitution of OrganizationListRepresentation.
• External Data Sources / Additional DCS Sets — expanding the selection during refinements.
• Report Distribution Subsystem — regulatory formation and sending without manual initiation.
• Breakdown Mode (BreakdownMode) — integration of report calls from other forms in a preset detail context.

Electronic documents of the RK (ESF through IS ESF, SST) are not directly related to this report — the report operates within the framework of calculations for pension contributions, not for sales/VAT.