1. Identification
| Parameter | Value |
|---|---|
| Object Type | Report (regulated), Reports.RegulatedReportBalanceNSFO |
| Name | RegulatedReportBalanceNSFO |
| Synonym | Balance (NSFO) (no synonym specified in metadata) |
| Configuration | Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 |
| Navigation Link | e1cib/list/Report.RegulatedReportBalanceNSFO |
| Where to Find | Section "Reports" → "Regulated Reporting" (1C-Reporting) → form "Balance (NSFO)" |
Purpose. The report generates balance financial statements of organizations in the Republic of Kazakhstan according to the National Financial Reporting Standards (NSFO) — a simplified accounting regime for small business entities. It is used for preparing mandatory quarterly and annual reports submitted to the state revenue and statistics authorities. It supports the selection of the language of generation (Kazakh/Russian), units of measurement (thousands/millions ₸), and rounding accuracy of indicators. The forms are tied to reporting periods and versions of regulations (the current basic form is the 2013 edition). All monetary indicators are expressed in tenge (₸).
Unlike "Document" objects, the regulated report is not conducted and does not generate postings. It reads ready accounting data (balances and turnovers by accounts) and distributes them across the lines of the approved form. See section 5.
2. Attributes of Header and Table Parts
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Organization | CatalogRef.Organizations |
Not mandatory (DontCheck) | The organization on behalf of which the report is generated. Defines the source of accounting data and taxpayer details (BIN, name, manager) in the header of the form. |
| StartPeriod | dateTime |
Mandatory (ShowError) | The start date of the reporting period. Sets the boundary for calculating turnovers and selecting the version of the form. |
| EndPeriod | dateTime |
Mandatory (ShowError) | The end date of the reporting period. Defines the date on which balances are calculated. |
| UnitOfMeasurement | EnumRef.RoundingOrdersReporting |
Not mandatory (DontCheck) | The unit of measurement for indicators (thousands/millions ₸). Affects the presentation of all numerical values of the balance. |
| PrecisionOfUnitOfMeasurement | decimal |
Not mandatory (DontCheck) | The number of decimal places when rounding indicators according to the selected unit of measurement. |
| SignatureDate | dateTime |
Not mandatory (DontCheck) | The date the report is signed by the manager and chief accountant. Displayed when printing and exporting. |
| LanguageOfGeneration | string |
Not mandatory (DontCheck) | The language of generation (Kazakh/Russian). Controls the language of printed forms and the names of balance items. |
| ReportData | Value storage | Not mandatory (DontCheck) | Storage of tabular data of the report: actual balance indicators, entered manually or loaded from accounting data. |
| FormSettings | Value storage | Not mandatory (DontCheck) | Saved user settings of the form (state of interface elements, panel sizes, visibility of columns). |
2.2 Table Parts
The object does not contain table parts. The tabular data of the report is stored in the attribute ReportData (value storage). The structure of the table is formed by the function TableOfReportForms() of the object module: column Date and rows of type "String(254)". This approach is typical for regulated reports — the structure of the rows matches the approved form template, rather than a fixed table part of the metadata.
3. Forms
| Form | Purpose |
|---|---|
| ReportForm2013Q1 | The main (and only in the delivery) form for working with the report. Contains a tabular representation of balance indicators — about 177 elements, including a field of the tabular document (SpreadSheetDocumentField) for displaying and manually adjusting the rows of the form. Corresponds to the balance form NSFO of the 2013 edition. |
The form implements the standard interface of a regulated report: a header panel with attributes (organization, period, unit of measurement, language), an area of the tabular document with balance rows, and a command panel (Fill, Save, Print, Export). The binding of the form to the period is performed by the mechanism of the regulated reporting subsystem: when selecting a period, the edition of the form valid for that period is selected.
4. Key Procedures of Modules
The structure of forms and attributes has been extracted from the attached evidence; the original BSL of key procedures is not provided in the evidence. Below are the procedures that are actually present in the object according to the evidence, and typical handlers of this type of object (regulated report BK 3.0).
From evidence:
- TableOfReportForms() (object module) — generates an empty structure of the report data table: defines the column
Dateand a set of rows of type "String(254)", corresponding to the items of the form template. The result is serialized into the attributeReportData.
Typical handlers of the regulated report (general logic of the subsystem):
- OnCreateOnServer (form module) — initialization of the form: substitution of the default organization, setting the reporting period, selecting the edition of the form by period, restoring settings from
FormSettings, displaying the template of the form in the tabular document field. - Fill / FillReport — the main procedure for auto-filling: accesses accounting data (balances by accounts at
EndPeriod), calculates the indicators of asset and liability rows, applies the unit of measurement and rounding precision, places values in the cells of the tabular document. - CheckFillProcessing — control of mandatory attributes
StartPeriodandEndPeriod(ShowError); control of internal balance (Assets = Liabilities + Capital). - BeforeSave / OnSaveOnServer — serialization of the current state of the tabular document into
ReportData, savingFormSettings. - Print — output of the printed form of the template considering
LanguageOfGenerationandSignatureDate. - ExportToFile / GenerateExportFile — formation of the electronic representation of the report (XML/approved format) for submission to the state revenue authorities.
Requires verification (version-specific): the exact composition of the auto-filling algorithm and mapping of balance rows to accounts depends on the edition of the form delivered in a specific release of BK 3.0.74.2.
5. Data Source Instead of Postings and Movements
The regulated report is not a document: it does not record movements in registers and does not generate postings. Instead, during auto-filling, it reads balances and turnovers of the typical chart of accounts of the RK at EndPeriod and distributes them across the balance rows. Correspondence of main items and accounts:
| Section of NSFO Balance | Accounts of the Typical Chart of Accounts of RK |
|---|---|
| Cash and Cash Equivalents | 1030 — cash in current bank accounts |
| Short-term Receivables | 1210 — short-term receivables from customers and clients |
| Inventories (Goods) | 1330 — goods |
| Short-term Payables | 3310 — payables to suppliers and contractors |
| Tax Liabilities (VAT) | 3130 — VAT payable |
Indicators of financial results affecting the line "Retained Earnings" of the capital section are formed from the turnovers of accounts 6010 (revenue from sales) and 7010 (cost of sales).
Numerical specifics of RK (2026), applied when preparing related accounting data:
- VAT rate 16% (account 3130).
- MPR = 4,325 ₸, MZP = 85,000 ₸.
- Individual income tax: 10% up to 8,500 MPR annual income, 15% above; basic tax deduction — 30 MPR/month (not more than 360 MPR per year).
- Contributions/deductions from payroll: OPP 10% (base ceiling — 50 MZP), OPPR 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%.
These rates affect the balances of settlement accounts (taxes, contributions, salaries), which fall into the corresponding lines of liabilities on the balance sheet, but are applied by registers and accounting documents, not by the report itself.
6. Related Objects and Input Based On
- Directory "Organizations" — source of taxpayer details.
- Enumeration "RoundingOrdersReporting" — values of the attribute
UnitOfMeasurement. - Regulated Reporting Subsystem (1C-Reporting) — general mechanism for creating, versioning forms, printing, and exporting; this report is embedded in it.
- Other Regulated Reports of RK (tax returns for CIT/PIT, VAT declaration FNO 300.00, profit and loss report NSFO) — generated in the same subsystem based on common accounting data.
- Electronic Documents: ESF (ESF IS) and SNT — affect VAT and goods movement data reflected in accounts 3130/1330/1210, but are not directly linked to the balance report by the input mechanism.
Input based on is not applied for the regulated report — the instance is created from the list form/workplace of regulated reporting for the selected period.
7. Extension Points
- Auto-filling of indicators — overriding the algorithm for calculating balance rows according to the organization's accounting policy (for example, detailing receivables/payables by sub-accounts 1210/3310).
- Mapping "form row → account" — adjustment of the correspondence of balance items to accounts in case of non-standard use of the chart of accounts.
- Printed Forms — adding/localizing printed forms considering
LanguageOfGenerationand corporate requirements for design. - Export Formats — adapting the format of the electronic file when changing the requirements of the state revenue authorities.
- Fill Check Processing — expanding control rules (balance equality, reconciliation with the turnover balance sheet).
- Updating Form Editions — when a new approved balance form NSFO is released, a new form (based on
ReportForm2013Q1) is added with binding to the period of validity.
Extensions are implemented natively through configuration extensions (adding form handlers, custom modules) without removing the configuration from support.