Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You purchased bonds from KazTransGas. The broker sent a report: 100 pieces, nominal value 10,000 ₸, totaling 1,000,000 ₸. You sit down to register the financial investment receipt — but the "Security" field in the document is empty, there is nothing to choose from. You open the directory — there is nothing there. So, first you create a card for this bond here, in the "Securities" directory. While it is not there, you cannot buy, sell, or accrue a coupon in the program: this directory is the analytics (subaccount) for all financial investment accounts.
1. Purpose
The "Securities" directory stores cards for stocks, bonds, promissory notes, deposit certificates, and other financial instruments owned by your organization. Each element is an analytical object for accounts 1120–1150 (short-term financial investments) and 2010–2040 (long-term). Without a card, the documents for the receipt and disposal of securities simply cannot be filled out.
2. Where to find
Two ways:
- Through the menu. Section "Directories" → block "Purchases and Sales" or "Other" → "Securities". Depending on the interface settings, the item may be located in the "Fixed Assets and Intangible Assets" / "Other" section.
- From the document. Open the document for operations with securities, in the "Security" field click the selection arrow → "Create" — the card will open right from there, and the created element will be immediately inserted into the document.
Navigation link 1C: e1cib/list/Directory.Securities
Copy it, click in 1C "Service" → "Go to navigation link" (or Ctrl+F11 in the web client), paste and confirm — the list will open immediately.
2a. How to find out your release
"Help" → "About the program" (the "i" icon or the main menu in the upper right corner). In the opened window, the platform version is indicated (for example, 8.3.25) and configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". It is the second digit that you should compare with this manual: the interface and the set of fields differ slightly from release to release.
3. How to fill out
Open the list → "Create". Card fields:
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Name | ✅ Yes | A short recognizable name, for example, "KazTransGas Bond KZ2C…". You will search for the security in all documents and reports by it. It cannot be saved empty. If named unclearly ("Bond 1"), you won't be able to distinguish between issues later. |
| Type of security | ✅ Yes | Stock, bond, promissory note, deposit certificate, etc. The type affects the accounting logic (coupon/dividend, maturity date). Incorrect type → incorrect income prompts. |
| Issuer | Recommended | The counterparty that issued the security (from the "Counterparties" directory). Needed for analytics "to whom we entrusted money" and for reporting. If not specified, the summary by issuers will be empty. |
| Currency | ✅ Yes | The currency of the nominal value. By default, tenge (₸). If the security is in USD, but you set ₸ — the amounts and revaluation will be calculated incorrectly. |
| Nominal (nominal value) | Recommended | The value of one security per issue. Used for coupon calculation and control. An error here will distort interest accrual. |
| National identification number / ISIN | Recommended | A unique code for the issue (NIN for local, ISIN for international). Without it, it is easy to confuse two issues from the same issuer. |
| Maturity date | For bonds/promissory notes | The date when the security matures. It separates short-term (up to 12 months) from long-term investments and suggests the account (1130 vs 2020). |
| Reward (coupon) rate | For interest-bearing securities | Annual percentage. Needed for income accrual on the reward. Zero → coupon will not be accrued. |
| Comment | No | Free text: contract details, broker, conditions. Does not affect postings, helps you. |
Save with the "Save and Close" button. That's it — the security is available in all documents.
An important point regarding VAT: the sale of securities in Kazakhstan is a turnover exempt from VAT. The 16% rate does not apply to transactions with the securities themselves. VAT will only appear on the broker/depository commission as a separate service.
4. An example with postings
Condition. LLP "Invest-Active" purchased 100 bonds from KazTransGas through a broker on January 5, 2026: nominal value 10,000 ₸, total 1,000,000 ₸. Maturity date — February 2027 (that is, more than 12 months → long-term investment, account 2020 "Long-term financial investments held to maturity"). Coupon — 12% per annum. For the quarter, the coupon was accrued and received in the account. In April, part (50 bonds) was sold for 520,000 ₸.
Step 1. Create a card in the "Securities" directory: Name "KazTransGas Bond 2027", Type — "Bond", Issuer — "KazTransGas", Currency — ₸, Nominal — 10,000, Rate — 12%, Maturity date — 20.02.2027.
Step 2. Receipt (purchase), 05.01.2026:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 2020 | 1030 | 1,000,000 | Bonds purchased (payment from current account) |
Step 3. Accrual of the coupon for the quarter (1,000,000 × 12% × 3/12 = 30,000 ₸):
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1270 | 6110 | 30,000 | Income accrued on reward |
Step 4. Receipt of the coupon in the account:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1030 | 1270 | 30,000 | Coupon received in the current account |
Step 5. Sale of 50 bonds for 520,000 ₸ (book value 50 × 10,000 = 500,000 ₸):
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1270 | 6150 | 520,000 | Income recognized from disposal of financial investment |
| 7410 | 2020 | 500,000 | Book value of sold bonds written off |
| 1030 | 1270 | 520,000 | Payment received from the buyer |
Financial result from the sale: 520,000 − 500,000 = 20,000 ₸ profit. Note: there is no VAT in the postings — the turnover from the sale of securities is exempt.
5. Types of securities (what can be created)
The directory is not a document, so it has no "types of operations". But in the "Type of security" field, you choose the type of instrument, and it affects further accounting:
- Stock — income in the form of dividends, no maturity date.
- Bond — income in the form of a coupon (reward), has a maturity date.
- Promissory note — a settlement/debt instrument with a maturity date.
- Deposit (savings) certificate — an interest-bearing instrument from a bank.
- Other — shares, stakes, derivatives, and other financial instruments.
6. What is generated when using
The directory itself does not post and does not create movements — it is analytics. Postings and movements are made by documents where this card is selected in the "Security" field:
- Postings on accounts 1120–1150 / 2010–2040 in the context of a specific security (see the example above).
- Movements in the registers of financial investments accounting — quantity and value for each security.
- Electronic documents (ESF/SNT) are not issued: the sale of securities is exempt from VAT and does not relate to goods subject to SNT. An ESF may only be needed for the broker's commission as a service — and it is issued by the broker, not you.
7. Printed forms
The directory element does not have its own printed forms — it is not the card that is printed, but the operations and balances for the security. See:
- Turnover and balance statement for account 2020 (1130, etc.) filtered by subaccount "Securities".
- Account card for a specific security — the entire history of movements.
- Analysis of subaccount "Securities" — summary for all instruments.
8. Common mistakes
"The 'Security' field is not filled out" when posting the receipt/disposal document. The reason is that you did not create a card. Open the directory, create the security, return to the document and select it.
"The mandatory field 'Name' is not filled out" when saving the card. Enter the name of the issue — without it, the element will not be saved.
Duplicate cards. The same issue has been entered twice ("KTG 2027" and "Bond KTG"). Balances are spread across two subaccounts, the trial balance does not match. Check by NIN/ISIN before creating; mark the extra element for deletion and through "Administration" → "Delete marked objects" remove it, after transferring movements.
Incorrect account due to term. A security maturing in 14 months was accounted on 1130 (short-term). The "short-term/long-term" indicator is determined by the maturity date relative to the transaction date — keep the "Maturity date" field filled out, then the correct account (2020) will be suggested.
Incorrectly attempted to issue an ESF for the sale of the security. The ESF system will return a refusal / turnover is exempt. The sale of securities is not subject to VAT — an ESF is not needed.
9. FAQ
Are securities subject to VAT in Kazakhstan in 2026? No. The sale of securities is a turnover exempt from VAT. The 16% rate does not apply to the securities themselves; VAT is only possible on the broker/depository commission as a service.
Which account to use for accounting bonds? If the maturity is more than 12 months — on long-term (2010–2040, more often 2020 "held to maturity"). If less than 12 months — on short-term (1120–1150, for example 1130).
How do "Securities" differ from the "Counterparties" directory? "Counterparties" are the issuer/buyer. "Securities" are the financial instrument itself. In the security card, the issuer is indicated by a link to the counterparty.
How to delete a security that was accidentally created?
If there have been no movements on it — mark for deletion (Del or right-click) and run "Delete marked objects". If there are movements — first cancel the documents, otherwise the program will not allow deletion.
Where to get the ISIN/NIN issue number? From the prospectus, the broker's report or depository, from the exchange website (KASE) / central depository. It uniquely identifies the issue.
How to accrue a coupon on a bond? Coupon = nominal × rate × period / 12. In the example, 1,000,000 × 12% × 3/12 = 30,000 ₸. Posting Dr 1270 Cr 6110, upon receipt of money — Dr 1030 Cr 1270.
Is it necessary to create a separate card for each issue? Yes. Different issues from the same issuer have different NINs, rates, and maturity dates — create each separately, otherwise balances and incomes will mix.
Can the currency of the security be changed after creation? As long as there are no movements on the security — yes. After the first postings, the currency cannot be changed: it will distort already posted amounts. Create a new card.
Is an SNT generated for the sale of a security? No. SNT is issued for goods from the traceability list, securities are not included.
Why does the trial balance for account 2020 not match the broker's report? Common reasons: duplicate card, not all quantity accounted, or sale posted without writing off the book value (no posting Dr 7410 Cr 2020). Check the account card for the security.
10. Related documents
- On the basis of which it is entered: the security card is created before the documents, usually directly from them at the first purchase (broker's report, securities purchase agreement).
- Where it is used: documents for the receipt of financial investments (purchase), disposal/sale of securities, accrual of rewards (coupons) and dividends, as well as manual operations on accounts 1120–1150 and 2010–2040. In all these documents, the card is selected in the "Security" field.
How to find out your release: "Help" → "About the program" — there is the platform version and configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.