---
title: "Calculation Certificate \"Revaluation of Foreign Currency Assets\" in 1C:Accounting for Kazakhstan 3.0"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/spravka-raschet-pereocenka-valyutnyh-sredstv-v-1s-buhgalt-en
source: BuhGPT
---

# Calculation Certificate "Revaluation of Foreign Currency Assets" in 1C:Accounting for Kazakhstan 3.0

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You closed October, and suddenly there is an income of 150,000 ₸ on account 6250 out of nowhere in the trial balance. Or conversely: a loss on 7430, and you seemingly haven't conducted any currency transact

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Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

You closed October, and suddenly there is an income of 150,000 ₸ on account 6250 out of nowhere in the trial balance. Or conversely: a loss on 7430, and you seemingly haven't conducted any currency transactions. The director asks: "Where does this figure come from?" This calculation report provides the answer. It shows line by line: what the currency balance was on the account, what the exchange rate was at the beginning, what the National Bank of the RK rate was at the end of the period, and how much tenge you earned or lost on this. It’s not a document, but a breakdown — yet this is what auditors, banks, and tax authorities request when they want to check exchange rate differences.

1. Purpose

The calculation report "Revaluation of Currency Assets" is a report that breaks down the result of the regulatory operation of revaluation for the month. It shows for each currency account and accounting object: the currency amount, the exchange rate at the beginning and end of the period, the tenge valuation before and after, and the final exchange rate difference (income 6250 or expense 7430).

2. Where to find

Two ways:

- Operations → Period Closing → Month Closing. After performing the operation "Revaluation of Currency Assets," click on it with the left mouse button → Revaluation of Currency Assets → Calculation Report "Revaluation of Currency Assets".

- Operations → Period Closing → Calculation Reports → Revaluation of Currency Assets.

To open the list directly in 1C: copy the navigation link and paste it through Main Menu → Service → Go to Navigation Link (or Ctrl+F11):

e1cib/list/Report.CalculationReportRevaluationCurrencyAssets

2a. How to find out your release

Main Menu (icon ≡ at the top left) → Help → About the Program. In the opened window: "Version of the 1C:Enterprise 8.3 platform..." and the line "Configuration: Accounting for Kazakhstan, version 3.0 (3.0.74.2)." The first number is the platform, the second is the configuration release. It is the configuration release that determines how forms and calculation reports look.

3. How to fill out

The calculation report does not recalculate anything anew — it reads the already performed revaluation. Your task is to correctly set the period and output parameters.

Field
Purpose and what happens in case of error

Organization (mandatory)
The company for which to show the revaluation. If there are several companies and the wrong one is selected — the report will be empty or show foreign balances.

Period (mandatory)
Month of closing. The report takes the exchange rate at the beginning and at the end of this period. If you set the wrong month — you will see incorrect rates and differences. Usually coincides with the month of "Month Closing."

Currency
Filter by a specific currency (USD, EUR, RUB…). Leave it empty — all currencies for which revaluation was performed will be included.

Account
Selection by a specific currency account (1030, 1210, 3310, etc.). Convenient when you need to check only transactions with one supplier.

Detailing / grouping
Whether to expand lines by counterparties, contracts, accounts. Without detailing, you will see the total for the account, but will not understand whose difference it is.

Important: if the regulatory operation "Revaluation of Currency Assets" for this month was not performed, the report will be empty. First, close the month — then open the report.

What is automatically revalued. Revaluation applies to accounts that have the currency accounting flag set in the chart of accounts: cash (1010, 1030, 1050), accounts receivable and payable in currency (1210, 1610, 3310, 4110, etc.), loans. Tenge balances are not affected.

Where the rate comes from. The program uses the National Bank of the RK rate from the Currencies directory on the date of the end of the period. If the rate for the 31st is not loaded — the revaluation will calculate based on the last known rate, and the difference will be incorrect. Before closing the month, load the rates: Directories → Currencies → Load Currency Rates.

4. Analyzed example

Organization "Astana-Trade." Accounting currency — tenge (₸). On 31.10.2026 we close October.

Initial data at the beginning of the period (National Bank of the RK rate on 30.09.2026 = 480 ₸/USD):

- Account 1030 "Cash in Current Accounts" (currency): balance 10,000 USD = 4,800,000 ₸.

- Account 1210 "Short-term Accounts Receivable" under the contract with Klient LLP: 5,000 USD = 2,400,000 ₸.

- Account 3310 "Accounts Payable" under the contract with Supplier GmbH: 8,000 USD = 3,840,000 ₸.

National Bank of the RK rate on 31.10.2026 = 495 ₸/USD. We recalculate:

Account
Currency
Valuation on 30.09 (480)
Valuation on 31.10 (495)
Difference, ₸
Nature

1030 (asset)
10,000 USD
4,800,000
4,950,000
+150,000
income

1210 (asset)
5,000 USD
2,400,000
2,475,000
+75,000
income

3310 (liability)
8,000 USD
3,840,000
3,960,000
−120,000
expense

Logic: for assets (cash, accounts receivable) an increase in the exchange rate means income; the tenge valuation has increased. For liabilities (accounts payable) an increase in the exchange rate means expense: to settle the same 8,000 USD, now more tenge is needed.

Entries created by the regulatory operation (the report breaks them down):

- Dr 1030 Cr 6250 — 150,000 ₸ (positive exchange rate difference on the currency account)

- Dr 1210 Cr 6250 — 75,000 ₸ (income from exchange rate difference on accounts receivable)

- Dr 7430 Cr 3310 — 120,000 ₸ (expense from exchange rate difference on accounts payable)

Summarized month result: income from exchange rate difference 225,000 ₸ (6250), expense 120,000 ₸ (7430), net result +105,000 ₸. These are the lines you will see in the calculation report, and these are what you show to the director as the answer to "where does this figure come from."

5. Types of operations (output options)

There is no separate "Type of operation" for the report — there are modes that it covers:

- Revaluation of cash — accounts 1010, 1030, 1050 (cash, bank).

- Revaluation of accounts receivable — 1210, 1610 and other currency claims.

- Revaluation of accounts payable — 3310, 4110, loans 3010/4010 in currency.

- Revaluation of transactions with accountable persons in currency — if such transactions exist.

All of them are output in one report; using the "Account" filter, you select the necessary block.

6. What is formed

The calculation report is not processed and does not create movements — it is a printed breakdown. The entries are created by the regulatory operation "Revaluation of Currency Assets" as part of "Month Closing":

- accounting entries Dr currency account / Cr 6250 (income) and Dr 7430 / Cr currency account (expense);

- movements in the accounting register by currency and amount in currency;

- for tax accounting — reflection of exchange rate differences in data for the corporate income tax declaration.

Electronic documents (ESF, SNT) are not issued during revaluation — this is purely an internal operation, there is no realization.

7. Printed forms

- Calculation Report "Revaluation of Currency Assets" — the main tabular form: account, accounting object (counterparty/contract), currency, amount in currency, exchange rate at the beginning and end, valuation in tenge before and after, exchange rate difference.

- The Print button outputs the form to the printer; the Save button allows you to export to Excel/PDF for the auditor or bank.

8. Common errors

"Currency rates not filled in on the date..." or the report shows a zero difference despite a clear movement in the exchange rate. The reason — the National Bank of the RK rate at the end of the period is not loaded. Solution: Directories → Currencies → Load Currency Rates for the required date, then reprocess "Month Closing."

The report is empty. The regulatory operation "Revaluation of Currency Assets" was not performed for the period or was performed incorrectly. Open "Month Closing," check the status of the operation (it should have a green checkmark), and if necessary, perform it again.

"Valuation at the beginning of the period does not match." Usually, the currency was loaded retroactively with a different rate or rates from previous periods were changed. Reprocess documents from the previous month and close the month again — the valuation at the beginning will pull from the closing of the previous period.

The difference ended up in the wrong place (income instead of expense). Check the "Active/Passive" flag and the currency accounting setting of the account. For atypical accounts, check if the "Currency" flag is set in the chart of accounts.

9. FAQ

Is this a document or a report?
A report (calculation report). It does not process anything, it only breaks down the already performed regulatory operation of revaluation.

What accounts do exchange rate differences relate to in the RK?
Positive — in income, account 6250 "Income from Exchange Rate Differences." Negative — in expense, account 7430 "Expenses from Exchange Rate Differences."

At what rate is revaluation calculated?
At the official rate of the National Bank of the RK from the "Currencies" directory on the last date of the closing period. The rate must be loaded before closing the month.

Why is the difference positive for cash, but negative for payables with the same increase in the exchange rate?
For assets (cash, accounts receivable), an increase in the exchange rate means income: the tenge valuation has increased. For liabilities (accounts payable, loans), an increase in the exchange rate means expense: to settle the same currency debt, more tenge is now needed.

The report is empty, although there is currency in the accounts. Why?
The regulatory operation "Revaluation of Currency Assets" was not performed for this month. First, close the month, then open the report.

Is it necessary to issue an ESF for the exchange rate difference?
No. Revaluation is an internal operation without realization. ESF and SNT are not issued.

How to see the difference for only one counterparty?
Set the "Account" filter (for example, 3310) and enable detailing by counterparties and contracts — you will see the difference line by line.

Does the exchange rate difference affect VAT?
No. The exchange rate difference from the revaluation of balances is income/expense for corporate income tax (6250/7430), it is not subject to VAT. VAT on currency realizations is recalculated in tenge on the date of the transaction separately, in the ESF itself.

Can only cash be revalued without touching receivables?
In the calculation — no, everything in currency is revalued at once. But in the report, you filter the necessary accounts and print only those.

What to do if the rate changed retroactively?
Load the correct rate, reprocess the documents of the month, and perform "Month Closing" again — the revaluation and report will be recalculated.

10. Related documents

- Month Closing (Operations → Period Closing) — the main mechanism; it is this operation "Revaluation of Currency Assets" that forms the data for this report.

- Directory "Currencies" and loading rates from the National Bank of the RK — the source of rates for calculation.

- Payment order (outgoing/incoming), Receipt/Sale in currency — documents that create currency balances that are then revalued.

- Other calculation reports for month closing: "Exchange Rate Differences," "Cost," "Financial Result" — opened from the same section.

How to find out your release: Main Menu → Help → About the Program — there you will find the version of the platform and the configuration release.

This guide is prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. When updating the configuration, check the location of calculation reports in the "Period Closing" section.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_