Regulated Report on Cash Flow IFRS — Technical Description of the Object

1. Identification of the Object

Purpose. The report generates the official form "Cash Flow Statement" according to International Financial Reporting Standards (IFRS/IAS 7) for organizations in the Republic of Kazakhstan. Cash flows are classified into three types of activities — operating, investing, and financing. The report is used by chief accountants and financial directors for submission to tax and statistical authorities, as well as external users of financial information. The frequency of generation is quarterly and annually. All indicators are expressed in tenge (₸) rounded to the selected unit of measurement.

Where to find in 1C:

• Section "Regulated Reporting" → "Regulated Report on Cash Flow (IFRS)".
• Navigation link: e1cib/list/Report.RegulatedReportOnCashFlowIFRS

2. Attributes and Table Parts

2.1 Header Attributes

The mandatory status DontCheck means that the platform does not automatically check the completion of the attribute; the control of mandatory status is performed by the report form logic (checking the organization and period before generation).

2.2 Table Parts

The object does not contain table parts. The report data is dynamically generated into a tabular document based on queries to the accounting registers (IFRS) when the "Fill" / "Generate" button is pressed in the specific version of the form.

3. Forms

The object contains 6 forms:

The presence of multiple versions of forms ("by the dates of the form's validity") is a standard mechanism for regulated reports in 1C. The main form selects the relevant blank based on the selected period and opens the corresponding ReportForm20XXQn.

4. Key Module Procedures

The source text of the modules (BSL) in evidence is not attached, therefore below are described typical handlers of this type of object (regulated report with versioned blanks) in 1C:BK configurations for Kazakhstan. Specific names/signatures of procedures in version 3.0.74.2 — require verification against the source code.

Main form module (MainForm):

• OnOpen / OnCreateOnServer — initialization of default values: substitution of the main organization, setting the period (current quarter), filling in the unit of measurement.
• Handler for selecting the period/frequency — determines the version of the blank based on the start date of the reporting period and opens the corresponding report form.
• Generate (command) — opening the required ReportForm20XXQn with context transfer (organization, period, unit of measurement).

Form modules of blanks (ReportForm20XXQn):

• Fill/FillReport — main handler: execution of queries to the accounting registers for cash accounts, distribution of turnovers across the lines of operating/investing/financing activities, output to the tabular document.
• Procedure for calculating the rounding coefficient based on UnitOfMeasurement → PrecisionOfUnitOfMeasurement.
• Print / GeneratePrintForm — construction of the tabular document considering the ShowHeader flag.
• Handlers for cell breakdown (detailing the line amount to supporting documents and entries).
• Export to electronic format (XML) for submission to statistical authorities, if provided by the version of the blank.

5. Formation Logic (Data Sources)

Important: the object is a report, therefore it does not post and does not generate movements in registers — it only reads accounting data and outputs them to a tabular document.

The indicators of the report are calculated based on the turnovers of cash accounts of the typical chart of accounts of the RK for the reporting period, grouped by types of activities:

The turnovers of cash accounts are laid out according to correspondence with other accounts to determine the type of flow:

Method of formation. The report uses the direct method (according to IFRS (IAS) 7): cash flows are shown based on actual receipts and payments derived from the turnovers of cash accounts in terms of correspondences and cash flow items. The result — change in cash balance: Ending Balance = Beginning Balance + Cash Flow from Operating + Cash Flow from Investing + Cash Flow from Financing.

All amounts are divided by PrecisionOfUnitOfMeasurement (1 / 1000 / 1000000) according to the selected unit of measurement.

6. Related Objects and Input Based On

• Input Based On: not applicable for reports — regulated reports do not participate in the "input based on" mechanism.
• Directory Organizations — source of attributes of the legal entity (BIN, name, address) for the report header.
• Enumeration RoundingRulesForReporting — sets the unit of measurement and precision.
• Accounting register (IFRS/accounting) — source of turnovers and balances for cash accounts.
• Related regulated reports IFRS — "Balance Sheet (IFRS)", "Income Statement (IFRS)", "Statement of Changes in Equity (IFRS)": form a unified set of financial reporting and correlate with the cash flow statement based on cash balances.
• Electronic documents of the RK (ESF in the ESF IS, STS) — affect the primary accounting of settlements and VAT, the turnovers of which fall into the operating activities flows, but are not directly related to the report.

7. Extension Points

• Configuration Extension: adding a new form of blank ReportForm20XXQn upon the release of a new edition of the cash flow statement form without changing the standard configuration.
• Borrowing forms and overriding handlers Fill/Print to adapt the flow distribution algorithm to the organization's accounting policy (for example, a different breakdown of cash flow items).
• Additional attributes of the form — expanding the composition of selected structural units (DisplayListOfStructuralUnits) for consolidation by the group of companies.
• External reports / external processing — alternative calculation of cash flow statement by the indirect method if a methodology different from the direct method of the standard blank is required.
• Cell breakdown handlers — overriding cell detailing to output additional analytics (cash flow items, contracts, counterparties).

Version-specific (requires verification in 3.0.74.2): the exact composition of the XML schema for exporting the 2021Q1 blank and the presence of a handler for electronic submission to statistical authorities.