Regulated Capital Report IFRS — Technical Description of the Object (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The regulated report generates financial statements according to international standards — "Statement of Changes in Equity" (Statement of Changes in Equity, IAS 1) — in terms of the elements of the organization's equity: authorized (share) capital, additional paid-in capital, reserves, retained earnings (accumulated losses), non-controlling interests. The report is intended for chief accountants, financial directors, and auditors preparing IFRS-compliant reports. It is generated quarterly or annually depending on the submission frequency. This is a data output report (SpreadSheetDocument), not a document: it is not processed, does not store data, and does not create movements in the registers.

Where to find in 1C: section "Regulated Reporting" → "Regulated report on changes in equity (IFRS)". Navigation link: e1cib/list/Report.RegulatedReportCapitalIFRS.

2. Attributes and Table Parts

2.1 Header Attributes

2.2 Table Parts

Table parts in the object's metadata are absent. The report is built on internal data structures (accounting totals, equity indicators) and is output as a tabular document SpreadSheetDocument. The rows of the form (movements in equity elements) are generated programmatically and filled in the layout, not in the attributes of table parts.

3. Forms

Form breakdown by years is a standard versioning mechanism for regulated reporting: when the approved report form changes, a new form is added, and the selection of the required form is performed based on the start date of the period. The form for the reporting period is automatically selected based on the date from MainForm.

4. Key Module Procedures

Evidence with BSL sources is not attached, so below are typical handlers for the regulated report of this type (implemented in the object module and in the form modules of the forms):

• BeforeOpening / OnCreateOnServer (MainForm) — initialization of parameters: default organization substitution, setting the period, unit of measurement, and rounding precision.
• Selection of form version — based on the start date of the period, it is determined which form (ReportForm2013Q1 … ReportForm2021Q1) to open. Implemented through a correspondence table "date → form".
• Fill / FillReport — main handler for calculating indicators. Requests accounting totals for accounts in the "Equity" section (typical accounts of the RK subsection 5000: authorized capital, additional paid-in capital, reserves, retained earnings) at the beginning and end of the period and distributes changes across the rows of the form (owner contributions, dividends, total income for the period, other movements).
• FillHeader — formation of the header: organization name, period, unit of measurement, list of structural units (DisplayListOfStructuralUnits), visibility management through ShowHeader.
• Round / application of unit of measurement — recalculation of amounts based on UnitOfMeasurement and PrecisionOfUnitOfMeasurement.
• GenerateTableDocument / output layout — filling the areas of SpreadSheetDocument with calculated data.
• Print/Export — printing the form and, if supported, exporting in electronic format.

Requires verification (version-specific): the exact composition of filling procedures and layout names in version 3.0.74.2 — clarified according to the configurator of the specific delivery.

5. Posting and Movements

The object is a report, not a document: it is not posted and does not create movements in accounting, accumulation, or information registers. There are no postings.

The report operates in read-only mode: the source of data is the accounting totals of the equity accounts (typical chart of accounts of the RK, section 5000). The indicators "at the beginning of the period" and "at the end of the period" are taken as the balances of the corresponding accounts, and changes for the period are taken as turnovers. Other working accounts of the typical RK chart (1210 — short-term accounts receivable, 1030 — cash in current accounts, 1330 — inventory, 3310 — accounts payable, 3130 — VAT payable, 6010 — revenue from sales, 7010 — cost of sales) are not directly involved in this report — they relate to operational accounting and appear in the report only indirectly, through the financial result formed at the end of the period (retained earnings).

For reference, for the context of RK accounting in 2026 (these norms affect primary accounting, not the report on equity itself): VAT rate — 16%; MRP — 4,325 ₸; MSP — 85,000 ₸; basic tax deduction for PIT — 30 MRP/month (not more than 360 MRP per year); PIT — 10% up to 8,500 MRP annual income and 15% above; OPE — 10% (base cap — 50 MSP); OPEA — 3.5%; WOSMS — 2%; OSMS — 3%; CO — 5%; social tax — 6%.

6. Related Objects and Input Based On

• Input based on is not provided for the report (reports do not participate in the input based on mechanism).
• Directory "Organizations" — source of the Organization attribute and header data (name, details for official reporting).
• Enumeration "ReportingRoundingRules" — sets the unit of measurement and rounding.
• Accounting register (typical) — actual source of data: balances and turnovers for equity accounts.
• Other regulated IFRS reports — the report is part of the IFRS reporting package and is logically related to the Statement of Financial Position (balance sheet) and Statement of Comprehensive Income: the values of retained earnings and comprehensive income must be reconciled between forms.
• Electronic accounting documents of the RK (ESF via IS ESF, SNT) are not directly related to this report — they pertain to primary document flow.

7. Extension Points

• Configuration extensions — overriding filling handlers (OnCreateOnServer, procedures for calculating indicators) in the form modules and object module without removing from support.
• Adding a new version of the form — when the approved report form changes, a new form ReportFormYYYYQn is added and a selection rule based on the start date of the period.
• Layout customization — enhancement of SpreadSheetDocument (composition of equity rows, additional columns for consolidation, representation of structural units).
• Rounding/Presentation rules — extension through UnitOfMeasurement and PrecisionOfUnitOfMeasurement.
• Programmatic generation — calling the report from external processing/task for batch preparation of the IFRS package with pre-set parameters (organization, period, unit of measurement).