Resolution of the Board of the National Bank of the Kyrgyz Republic No. 45/11 of November 28, 2012 on Amendments to the State Classifier of Payment Turnover

NATIONAL BANK OF THE KYRGYZ REPUBLIC

RESOLUTION

of November 28, 2012 No. 45/11

On Amendments to the State Classifier of Payment Turnover, approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2007 No. 54/1 "On Approval of the State Classifier of Payment Turnover" and registered in the Ministry of Justice of the Kyrgyz Republic, registration number 118-07 of December 25, 2007

Having considered the information from the Payment Systems Department regarding the appeal of the Ministry of Finance of the Kyrgyz Republic on amendments to the structural classification of revenues and expenditures of the state budget, in order to improve the systematization of indicators for the analysis of non-cash fund flows in national currency and ensure their transparency, guided by Articles 7, 43 of the Law of the Kyrgyz Republic "On the National Bank of the Kyrgyz Republic", the Board of the National Bank of the Kyrgyz Republic

RESOLVES:

Approve in a new edition Section 1 "Payments on revenues to the state budget", Section 2 "Payments on expenditures from the state budget", Section 3 "Payments on assets and liabilities of budgetary organizations" and Appendix B (Reference) of the State Classifier of Payment Turnover, approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2007 No. 54/1 "On Approval of the State Classifier of Payment Turnover" and registered in the Ministry of Justice of the Kyrgyz Republic, registration number 118-07 of December 25, 2007 (attached).
Recognize as having lost force the Resolution of the Board of the National Bank of the Kyrgyz Republic of June 16, 2010 No. 49/5 "On Amendments to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the State Classifier of Payment Turnover" No. 51/4 of November 30, 2007", registered in the Ministry of Justice of the Kyrgyz Republic, registration number 118-07 of December 25, 2007.
The Payment Systems Department is to bring this Resolution to the attention of the Ministry of Finance of the Kyrgyz Republic and commercial banks of the Kyrgyz Republic.
The Accounting and Reporting Department and the Banking Settlements Department are to make the necessary changes to the payment code directories in the General Ledger of the National Bank of the Kyrgyz Republic, the Batch Clearing System, and the Gross Settlement System in real-time mode.
The Payment Systems Department is to send the State Classifier of Payment Turnover to the National Statistical Committee of the Kyrgyz Republic for subsequent state registration in the established manner.
This Resolution enters into force 2 weeks after state registration with the National Statistical Committee of the Kyrgyz Republic.
After official publication, the Legal Department is to send this Resolution to the Ministry of Justice of the Kyrgyz Republic for inclusion in the State Register of Legal Acts of the Kyrgyz Republic.
Control over the implementation of this Resolution is assigned to the Deputy Chairman of the National Bank of the Kyrgyz Republic B.Zh. Zheenbaeva.


Chairman	Z. Asankozhoeva


	Appendix to the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 28, 2012 No. 45/11

Amendments to the State Classifier of Payment Turnover, approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2007 No. 51/4 "On Approval of the State Classifier of Payment Turnover", registered in the Ministry of Justice of the Kyrgyz Republic on December 25, 2007, registration number 118-07

Section 1 "Payments on revenues to the state budget", Section 2 "Payments on expenditures from the state budget", Section 3 "Payments on assets and liabilities of budgetary organizations" are to be worded as follows:

Payment Code	Name of Revenues
10000000	Revenues
11000000	Tax Revenues
11100000	Taxes on Income and Profit
11110000	Taxes on Income and Profit
11111000	Personal Income Tax of Residents of the Kyrgyz Republic
11111100	Personal Income Tax paid by the tax agent
11111200	Personal Income Tax under the unified tax declaration
11112000	Tax on Income of Non-Residents of the Kyrgyz Republic
11112100	Tax on Income of Non-Residents of the Kyrgyz Republic
11113000	Profit Tax
11113100	Profit Tax
11113200	Tax on Interest
11120000	Taxes under Special Regimes
11121000	Proceeds from the Unified Tax
11121100	Unified Tax for Small Business Entities
11122000	Patent-based Tax
11122100	Mandatory Patent-based Tax
11122200	Voluntary Patent-based Tax
11123000	Tax on Special Funds of Budgetary Organizations
11123100	Tax on Special Funds of Budgetary Organizations Financed from the Republican Budget
11123200	Tax on Special Funds of Budgetary Organizations Financed from the Local Budget
11130000	Taxes Not Distributed by Categories
11131000	Tax on Gross Income of Kumtor
11131100	Tax on Gross Income of Kumtor
11132000	Tax under Tax Contract
11132100	Tax under Tax Contract
11300000	Taxes on Property
11310000	Property Tax
11311000	Real Estate Tax
11311100	Real Estate Tax Not Used for Business Activities
11311200	Real Estate Tax Used for Business Activities Group 2
11311300	Real Estate Tax Used for Business Activities Group 3
11312000	Movable Property Tax
11312100	Vehicle Tax
11312110	Vehicle Tax for Legal Entities
11312120	Vehicle Tax for Individuals
11320000	Land Tax
11321000	Land Tax
11321100	Land Tax for Use of Suburban and Garden-Plot Land Plots
11321200	Land Tax for Use of Agricultural Lands
11321300	Land Tax for Use of Settlement Lands and Non-Agricultural Lands
11400000	Taxes on Goods and Services
11410000	General Taxes on Goods and Services
11411000	Value Added Tax (VAT)
11411100	VAT on Goods and Services Produced in the Kyrgyz Republic
11411200	VAT on Goods Imported into the Kyrgyz Republic
11412000	Sales Tax
11412100	Sales Tax
11413000	Tax for Use of Automobile Roads
11413100	Tax for Use of Automobile Roads
11414000	Contributions for Prevention and Elimination of Emergencies
11414100	Contributions for Prevention and Elimination of Emergencies
11420000	Excise Tax
11421000	Excise Tax on Goods Produced or Sold in the Kyrgyz Republic
11421100	Alcoholic Products
11421110	Ethyl Alcohol
11421120	Vodka and Liqueur Products
11421130	Fortified Drinks, Fortified Juices, and Balms
11421140	Wines
11421150	Cognacs
11421160	Sparkling Wine, Including Champagne
11421170	Packaged Beer
11421180	Unpackaged Beer
11421190	Wine Materials
11421200	Tobacco Products
11421210	Filtered Tobacco Products
11421220	Unfiltered Tobacco Products
11421230	Cigars and Cigarillos
11421290	Other Products Containing Tobacco, Except Fermented Tobacco
11421300	Petroleum Products
11421310	Gasoline, Light and Medium Distillates, and Other Gasolines
11421320	Jet Fuel
11421330	Diesel Fuel
11421340	Fuel Oil
11421350	Oils and Gas Condensate
11421360	Crude Oil and Raw Petroleum Products Obtained from Bituminous Materials
11421400	Other Excisable Goods
11421410	Jewelry Made of Gold, Platinum, or Silver
11421420	Other Excisable Goods
11422000	Excise Tax on Goods Imported into the Kyrgyz Republic
11422100	Alcoholic Products
11422110	Ethyl Alcohol
11422120	Vodka and Liqueur Products
11422130	Fortified Drinks, Fortified Juices, and Balms
11422140	Wines
11422150	Cognacs
11422160	Sparkling Wine, Including Champagne
11422170	Packaged Beer
11422180	Unpackaged Beer
11422190	Wine Materials
11422200	Tobacco Products
11422210	Filtered Tobacco Products
11422220	Unfiltered Tobacco Products
11422230	Cigars and Cigarillos
11422290	Other Products Containing Tobacco, Except Fermented Tobacco
11422300	Petroleum Products
11422310	Gasoline, Light and Medium Distillates, and Other Gasolines
11422320	Jet Fuel
11422330	Diesel Fuel
11422340	Fuel Oil
11422350	Oils and Gas Condensate
11422360	Crude Oil and Raw Petroleum Products Obtained from Bituminous Materials
11422400	Other Excisable Goods
11422410	Other Excisable Goods
11440000	Taxes for Use of Subsoil
11441000	Bonuses
11441100	Combustible Mineral Resources
11441110	Oil
11441120	Combustible Gases
11441130	Coal
11441190	Other Combustible Mineral Resources
11441200	Metallic Mineral Resources
11441210	Precious Metals
11441220	Mercury
11441230	Antimony
11441240	Tin, Tungsten
11441290	Other Metals Not Classified Above
11441300	Non-Metallic Mineral Resources
11441310	Facing Stones
11441320	Construction Sand
11441330	Gypsum
11441340	Limestone, Building Stone
11441350	Colored Stones (Gemstones)
11441390	Other Non-Metals Not Classified Above
11441400	Underground Waters
11441510	Mineral and Fresh Waters for Bottling as Drinking Water
11441520	Mineral Waters for Balneological Treatment
11441530	Thermal Waters for Heating
11441540	Drinking and Technical Waters
11442000	Royalties
11442100	Combustible Mineral Resources
11442110	Oil
11442120	Combustible Gases
11442130	Coal
11442190	Other Combustible Mineral Resources
11442200	Metallic Mineral Resources
11442210	Precious Metals
11442220	Mercury
11442230	Antimony
11442240	Tin, Tungsten
11442290	Other Metals Not Classified Above
11442300	Non-Metallic Mineral Resources
11442310	Facing Stones
11442320	Construction Sand
11442330	Gypsum
11442340	Limestone, Building Stone
11442350	Colored Stones (Gemstones)
11442390	Other Non-Metals Not Classified Above
11442400	Underground Waters
11442410	Mineral and Fresh Waters for Bottling as Drinking Water
11442420	Mineral Waters for Balneological Treatment
11442430	Thermal Waters for Heating
11442440	Drinking and Technical Waters
11442490	Other Underground Waters
11500000	Taxes on International Trade and Operations
11510000	Customs Payments
11511000	Customs Payments on Imported Products
11511100	Import Customs Duty
11511200	Seasonal Import Customs Duty
11511300	Special Duty
11511400	Anti-Dumping Duty
11511500	Compensatory Duty
11511600	Customs Payment under Unified Rates of Customs Duties and Taxes
11511700	Aggregate Customs Payment
11512000	Customs Payments on Exported Products
11512100	Export Customs Duty
11512200	Seasonal Export Customs Duty
11513000	Customs Fees
11513100	Fees for Foreign Auto Carriers
11513200	Fees for Customs Clearance
11513300	Fees for Customs Accompaniment
11514000	Other Customs Fees and Payments
11514100	Other Customs Fees and Payments
11600000	Other Taxes and Fees
11610000	Other Taxes and Fees
11611000	Other Taxes and Fees
11611000	Other Taxes and Fees
12000000	Contributions/Allocations for Social Needs
12100000	Contributions/Allocations for Social Security
12110000	Workers' Insurance Contributions
12110100	Workers' Insurance Contributions
12110200	Workers' Insurance Contributions for Main Debt to the State Accumulative Pension Fund
12110300	Workers' Insurance Contributions for Deferred Debt to the State Accumulative Pension Fund
12110400	Workers' Insurance Contributions for Successive Debt to the State Accumulative Pension Fund
12120000	Employers' Insurance Contributions
12120100	Employers' Insurance Contributions
12120200	Employers' and Workers' Insurance Contributions for Main Debt (Except State Accumulative Pension Fund)
12120300	Employers' and Workers' Insurance Contributions for Deferred Debt (Except State Accumulative Pension Fund)
12120400	Employers' and Workers' Insurance Contributions for Successive Debt (Except State Accumulative Pension Fund)
12130000	Insurance Contributions of Individuals Engaged in Individual Labor Activity
12130100	Insurance Contributions of Individuals Engaged in Individual Labor Activity
12140000	Insurance Contributions Not Distributed by Categories
12140100	Insurance Contributions Not Distributed by Categories
12150000	Insurance Contributions from Agricultural Producers
12150100	Insurance Contributions from Agricultural Producers
12200000	Other Contributions/Allocations for Social Needs
12210000	Workers' Contributions/Allocations
12210100	Workers' Contributions/Allocations
12220000	Employers' Contributions/Allocations
12220100	Employers' Contributions/Allocations
12230000	Other Contributions/Allocations
12230100	Other Contributions/Allocations
12300000	Other Revenues of the Social Fund
12310000	Other Revenues of the Social Fund
12310100	Other Revenues of the Social Fund
12310200	Payment for Capitalized Amounts
12310300	Payment for Recourse Claims
12310400	Interest for Provided Deferral
12320000	Interest on Social Fund Revenues
12320100	Interest on Social Fund Revenues
13000000	Received Official Transfers
13100000	Transfers from Abroad
13110000	From Foreign Governments
13111000	From Foreign Governments
13111100	Current
13111200	Capital
13120000	From International Organizations
13121000	From International Organizations
13121100	Current
13121200	Capital
13300000	Transfers of the Public Administration Sector
13310000	Grants to Local Budgets
13311000	Grants to Local Budgets
13311100	Categorical Grants
13311200	Equalization Grants
13311300	Incentive Grants
13320000	Funds Transferred via Mutual Settlements
13321000	Funds Transferred via Mutual Settlements
13321100	Funds Transferred via Mutual Settlements from the Republican Budget
13321200	Funds Transferred via Mutual Settlements from the Local Budget
13321400	Funds Transferred Between Levels of Local Budgets
14000000	Non-Tax Revenues
14100000	Revenues from Property and Interest
14110000	Interest
14111000	Deposit Interest
14111100	Interest on Government Deposits Held in the National Bank of the KR
14112000	Interest on Issued Budget Loans and Credits
14112100	Interest on Issued Budget Loans and Credits
14120000	Dividends and Profit
14121000	Dividends
14121100	Dividends Accrued on the State Share of Shares
14122000	Profit
14122100	Profit of the National Bank of the Kyrgyz Republic
14122200	Profit of State Enterprises
14150000	Rent
14151000	Payment for Development of Mineral or Fossil Fuel Deposits
14151100	Payment for Development of Mineral or Fossil Fuel Deposits
14152000	Payment for Use of Natural Resources
14152100	Payment for Land Rent
14152110	Payment for Land Rent in Settlements
14152120	Payment for Pasture Rent
14152121	Payment for Riverside Pasture Rent
14152122	Payment for Intensive Use Zone Pasture Rent
14152123	Payment for Seasonal Pasture Rent
14152200	Payment for Land Rent of the Land Redistribution Fund
14152300	Payment for Use of Forest Resources
14152400	Payment for Use of Water Resources
14152900	Other Payments for Use of Natural Assets
14153000	Payment for Property Rent
14153100	Payment for Rent of Premises, Buildings, and Structures in State Ownership
14153200	Payment for Rent of Premises, Buildings, and Structures in Municipal Ownership
14153900	Payment for Rent of Other Property
14200000	Revenues from Sale of Goods and Provision of Services
14220000	Administrative Fees and Payments
14221000	Fees and Payments
14221100	Payment for Issuance of Licenses
14221200	Payment for Issuance of Certificates and Other Permissive Documents
14221300	Payment for Right to Conduct Lottery Activities
14221400	Payment for Registration and Re-registration of Vehicles
14221500	Assay Fee
14221600	Fees for Receiving Driver's License Exams, Vehicle Inspection
14221700	Garbage Collection Fee
14221800	Vehicle Parking Fee
14221900	Other Payments and Fees
14222000	State Duties
14222100	State Duty for Issuing Passports to Citizens of the Kyrgyz Republic
14222200	State Duty Collected by Justice Bodies
14222300	State Duty Collected by Judicial Bodies
14222400	Other State Duties
14230000	Proceeds from Paid Services
14231000	Payment for Healthcare Services
14231100	Payment for Medical and Dental Services
14231200	Payment for Commissioned Research by International, Medical, and Non-Governmental Organizations
14231300	Payment for Sale of Medicines, Blood, and Components
14231400	Payment for Disinfection, Disinsection, and Rodent Control Works, Production of Therapeutic and Preventive Preparations
14231500	Co-payment for Healthcare Services
14232000	Payment for Education Services
14232100	Payment for Contract Education in Educational Institutions (Universities, Vocational Schools, Colleges)
14232200	Payment for Testing Graduates of General Education Schools Competing for Special Sample Documents
14232300	Proceeds from Educational-Production Activities of Students, Payment for Accommodation in Dormitories and Hotels
14232400	Payment for Additional Services by Preschool and School Institutions
14232500	Payment for Organization and Conduct of Training Programs, Courses, Seminars, Conferences
14232600	Payment for Photographic Services, Production of Diplomas and Certificates
14232700	Payment for Other Education Services
14233000	Payment for Culture Services
14233100	Payment for Provision of Museum and Library Collections
14233200	Payment from Entertainment and Amusement Institutions, Museum Visits
14233300	Proceeds from Health Services of Sports Sections and Pools
14233400	Payment for Entry to State Parks and Recreation Areas
14233500	Payment for Newspaper Subscriptions and Advertisements
14233600	Payment for Processing, Storage, Search, and Issuance of Various Documents
14233700	Payment for Airtime of TV/Radio Broadcasts
14233800	Payment for Other Culture Services
14234000	Payment for Agriculture and Water Management Services
14234100	Payment for Chemical Analysis of Plants, Products, Soils, and Inspection Activities (Testing, Control)
14234200	Payment for Laboratory Determination of Sowing Qualities of Seed and Planting Material of Agricultural Crops
14234300	Payment for Veterinary Services
14234400	Payment for Irrigation Water Supply to Water Users
14234500	Payment for Provision of Machinery
14234600	Payment for Livestock and Fisheries Services
14234700	Payment for Crop Production Services
14234800	Payment for Other Agriculture and Water Management Services
14235000	Payment for Other Types of Services
14235100	Proceeds from Road Machinery Services, Auto Services (Accompaniment)
14235200	Fees for Customs Clearance
14235300	Fees for Customs Accompaniment
14235400	Payment for Security and Maintenance of Objects
14235500	Payment for Hunting and Fishing Services
14235600	Payment for Alternative Service and Conscription Mobilization Reserve
14235700	Payment for Employment Services and Visitation Rooms
14235800	Payment for Other Services
14300000	Fines, Sanctions, Confiscations
14310000	Administrative Fines, Sanctions, Confiscations
14311000	Administrative Fines, Sanctions, Confiscations
14311100	Administrative Fines
14311200	Proceeds from Sale of Identified Smuggled Goods
14311300	Proceeds from Sale of Confiscated Property
14311400	Proceeds from Control and Supervision Activities
14311500	Compensation for Damage Caused by Economic Crimes
14320000	Fines, Sanctions, Confiscations for Insurance Contributions
14321000	Fines, Sanctions, Confiscations for Insurance Contributions
14321100	Penalty Sanctions for Main Debt
14321200	Penalty Sanctions for Deferred Debt
14321300	Penalty Sanctions for Successive Debt
14400000	Voluntary Transfers, Except Grants
14410000	Voluntary Transfers, Except Grants
14411000	Current
14411100	Current Assistance
14412000	Capital
14412100	Capital Assistance
14500000	Other Non-Tax Revenues
14510000	Other Non-Tax Revenues
14511000	Other Non-Tax Revenues
14511100	Revenues Turned Over to the State
14511200	Other Non-Tax Revenues
14511300	Exchange Profit/Loss

20000000	EXPENDITURES
21000000	Employee Compensation
21100000	Wages
21110000	Wages
21111000	Wages of Permanent Employees
21111100	Basic Wages
21111200	Allowances
21111300	Additional Payments and Compensation
21112000	Wages of Temporary Employees
21112100	Employees Hired on Contract or Temporary Basis
21200000	Contributions/Allocations for Social Needs
21210000	Contributions to the Social Fund
21211000	Contributions to the Social Fund
21211100	Contributions to the Pension Fund
21211200	Contributions to the Medical Insurance Fund
22000000	Use of Goods and Services
22100000	Use of Goods and Services
22110000	Business Trip Expenses
22111000	Domestic Travel Expenses
22111100	Transportation Expenses
22111200	Hotel Expenses
22111300	Per Diem Expenses
22112000	International Travel Expenses
22112100	Transportation Expenses
22112200	Hotel Expenses
22112300	Per Diem Expenses
22120000	Utilities and Communication Services
22121000	Utilities
22121100	Water Payment
22121200	Electricity Payment
22121300	Heat Energy Payment
22121400	Gas Payment
22121900	Other Utilities
22122000	Communication Services
22122100	Telephone and Fax Services
22122200	Mobile Communication Services
22122300	Courier Communication Services
22122400	Postal Services
22122500	Payment for TV/Radio Program Broadcasting Services
22122900	Other Communication Services
22130000	Rent
22131000	Rent
22131100	Rent of Buildings and Premises
22131200	Rent of Equipment and Inventory
22131300	Rent of Vehicles
22131900	Rent of Other Property
22140000	Transportation Services
22141000	Transportation Services
22141100	Gasoline, Diesel, and Other Fuels
22141200	Acquisition of Spare Parts
22141300	Vehicle Maintenance
22141900	Other Transportation Services
22150000	Acquisition of Other Goods and Services
22151000	Acquisition of Other Services
22151100	Legal Services
22151200	Consultant Services
22151300	Non-Governmental Security Services
22151400	Information Technology Services
22151900	Other Contracted Services
22152000	Current Repair of Property
22152100	Current Repair of Buildings and Premises
22152200	Current Repair of Structures
22152300	Current Repair of Equipment and Inventory
22153000	Property Maintenance Services
22153100	Sanitary Services for Buildings and Premises
22153200	Restoration of Historical and Cultural Monuments
22153900	Other Services for Maintenance of Buildings, Premises, and Other Property
22154000	Training of Government Employees and Population
22154100	Training of Government Employees
22154200	Training and Retraining of Adult Population in Vocational Education Institutions on a Short-Term Basis
22155000	Acquisition of Items and Materials for Current Household Needs
22155300	Acquisition of Equipment and Materials
22155400	Acquisition, Sewing, and Repair of Clothing Items and Other Uniform and Special Equipment
22155500	Acquisition of Coal
22155600	Acquisition of Other Types of Fuel
22155900	Other Acquisition of Items and Materials for Current Household Needs
22156000	Expenses Related to Payment for Other Services
22156100	Representative Expenses
22156200	Expenses for Blank Production
22156300	Provision of Information and Communication Services
22156900	Other Expenses Related to Payment for Other Services
22157000	Expenses for Bank Services and Services for Issuance, Placement, and Redemption of Government Securities
22157100	Financial Services for Issuance, Placement, and Redemption of Government Securities
22157200	Other Services for Issuance, Placement, and Redemption of Government Securities
22157300	Other Services of the National Bank, Commercial Banks, Financial and Credit Institutions
22157400	Services of Commercial Banks for Treasury System Maintenance
22160000	Expenses Presented as a Single Item in the Healthcare System
22161000	Expenses Presented as a Single Item in the Healthcare System
22161100	Expenses Presented as a Single Item in the Healthcare System
22170000	Acquisition of Medicines and Medical Devices

22171000	Acquisition of medicines and medical supplies
22171100	Acquisition of medicines and medical supplies
22171200	Acquisition of insulin and insulin-containing preparations
22180000	Acquisition of food products
22181000	Acquisition of food products
22181100	Acquisition of food products
22181200	Compensation payments for food products
24000000	Interest
24100000	Interest to non-residents
24110000	Payment of interest on loans and borrowings obtained from foreign states and international organizations
24111000	Payment of interest on loans and borrowings obtained from foreign states and international organizations
24111100	Payment of interest on borrowings obtained from foreign states and international organizations
24200000	Interest to residents, except the public administration sector
24210000	Payment of interest on government securities
24211000	Payment of interest on government securities
24211100	Payment of interest on short-term government securities
24211200	Payment of interest on long-term government securities
24220000	Repayment of indexed amounts owed to the population
24221000	Repayment of indexed amounts owed to the population
24221100	Repayment of indexed amounts owed to the population
24300000	Interest to other units of the public administration sector
24310000	Payment of interest to other units of the public administration sector
24311000	Payment of interest to other units of the public administration sector
24311100	Payment of interest to other units of the public administration sector
25000000	Subsidies
25100000	Subsidies to state enterprises
25110000	Subsidies to non-financial state enterprises
25111000	Subsidies to non-financial state enterprises
25111100	Subsidies to non-financial state enterprises
25120000	Subsidies to financial state enterprises
25121000	Subsidies to financial state enterprises
25121100	Subsidies to financial state enterprises
25200000	Subsidies to private enterprises
25210000	Subsidies to non-financial private enterprises and entrepreneurs
25211000	Subsidies to non-financial private enterprises and entrepreneurs
25211100	Subsidies to non-financial private enterprises and entrepreneurs
25220000	Subsidies to financial private enterprises
25221000	Subsidies to financial private enterprises
25221100	Subsidies to financial private enterprises
26000000	Grants
26100000	Grants to governments of foreign states
26110000	Current grants to governments of foreign states
26111000	Current grants to governments of foreign states
26111100	Current grants to governments of foreign states
26120000	Capital grants to governments of foreign states
26121000	Capital grants to governments of foreign states
26121100	Capital grants to governments of foreign states
26200000	Grants to international organizations
26210000	Current grants to international organizations
26211000	Contributions to international organizations and associations within the CIS
26211100	Contributions to international organizations
26211200	Contributions to integration associations within the CIS
26211900	Other voluntary transfers
26220000	Capital grants to international organizations
26221000	Capital grants to international organizations
26221100	Capital grants to international organizations
26300000	Grants to other units of the public administration sector
26310000	Current grants to other units of the public administration sector
26311000	Grants to local budgets
26311100	Categorical grants
26311200	Equalization grants
26311300	Incentive grants
26312000	Funds transferred through mutual settlements
26312100	Funds transferred through mutual settlements from the republican to the local budget
26312200	Funds transferred through mutual settlements from the local to the republican budget
26312400	Funds transferred between levels of local budgets
26313000	Subventions
26313100	Subventions to the Social Fund
26320000	Capital grants to other units of the public administration sector
26321000	Capital grants to other units of the public administration sector
26321100	Capital grants to other units of the public administration sector
27000000	Social benefits and payments
27100000	Social security benefits
27110000	Social security benefits
27111000	Social security benefits
27111100	Basic part of the pension under social insurance of the population
27111200	Preferential pensions for work in high-altitude conditions
27111300	Pensions for military personnel
27111400	Pensions for large families and mothers of disabled children from childhood
27111500	Pensions for certain categories of the population
27111600	Preferential pensions for work in remote and hard-to-reach areas
27112000	State mandatory insurance of military personnel
27112100	State mandatory personal insurance of military personnel in case of death or disability
27113000	Payments under social insurance of the population
27113100	Compensation payments for electricity to pensions
27113200	Compensation payments for work-related injuries
27113300	Compensation payments to participants in the cleanup of the Chernobyl disaster
27114000	Additions to social insurance of the population
27114100	Additions to pensions for disabled persons
27114200	Additions to pensions for special achievements
27115000	Medical insurance of the population
27115100	Medical insurance for children under 16
27115200	Medical insurance for pensioners
27115300	Medical insurance for persons receiving social benefits
27200000	Social assistance benefits to the population
27210000	Social assistance benefits to the population
27211000	Social assistance benefits to the population
27211100	Benefits for low-income families
27211200	One-time benefit upon the birth of a child
27211300	Benefits for mothers until the child reaches 3 years of age
27211400	Unemployment benefits
27211500	Social payments to the population
27211600	Compensation payments in connection with the loss of a breadwinner
27212000	Other social benefits and payments
27212100	Temporary disability benefits
27212200	Maternity and childbirth benefits
27212300	Payment of funeral benefits (for burial)
27213000	Compensation in lieu of benefits and benefits to the population
27213100	Compensation in lieu of benefits and benefits to the population
27214000	Other expenses for employment promotion of the population
27214100	Expenses for vocational training
27214200	Expenses for organizing public works
27214300	Expenses for microcredit
27214400	Check for a workplace
27215000	Expenses for health improvement measures
27215100	Expenses for health improvement measures for employees and their family members
27216000	Voluntary assistance to the population affected by natural disasters
27216100	Voluntary assistance to the population affected by natural disasters
28000000	Other expenses
28200000	Various other expenses
28210000	Current various other expenses
28211000	Scholarships
28211100	Scholarships
28213000	Other expenses not classified under other items
28213100	Other expenses not classified under other items
28215000	Insurance reserves and other reserve funds
28215100	Insurance reserves
28215200	Reserve funds
28216000	Funds
28216100	Poverty reduction fund
28216900	Other Funds
28217000	State Programs
28217100	State investment program
28220000	Capital various other expenses
28221000	Capital various other expenses
28221100	Capital various other expenses

30000000	Assets and liabilities
31000000	Non-financial assets
31100000	Fixed assets
31110000	Buildings and structures
31111000	Residential buildings and premises
31111100	Sale of residential buildings and premises
31111110	Sale of apartments
31111120	Sale of houses
31111190	Sale of other residential buildings and premises
31111200	Acquisition and construction of residential buildings and premises
31111210	Acquisition and construction of apartments
31111220	Acquisition and construction of houses
31111290	Acquisition and construction of other residential buildings and premises
31111300	Major repair of residential buildings and premises
31111310	Major repair of apartments
31111320	Major repair of houses
31111390	Major repair of other residential buildings and premises
31112000	Non-residential buildings
31112100	Sale of non-residential buildings
31112110	Sale of industrial buildings
31112120	Sale of institutional buildings
31112130	Sale of military buildings
31112190	Sale of other buildings
31112200	Acquisition and construction of non-residential buildings
31112210	Acquisition and construction of industrial buildings
31112220	Acquisition and construction of institutional buildings
31112230	Acquisition and construction of military buildings
31112290	Acquisition and construction of other buildings
31112300	Major repair of non-residential buildings
31112310	Major repair of industrial buildings
31112320	Major repair of institutional buildings
31112330	Major repair of military buildings
31112390	Major repair of other buildings
31113000	Structures
31113100	Sale of structures
31113110	Sale of industrial structures
31113120	Sale of roads
31113130	Sale of bridges
31113190	Sale of other structures
31113200	Acquisition and construction of structures
31113210	Acquisition and construction of industrial structures
31113220	Acquisition and construction of roads
31113230	Acquisition and construction of bridges
31113290	Acquisition and construction of other structures
31113300	Major repair of structures
31113310	Major repair of industrial structures
31113320	Major repair of roads
31113330	Major repair of bridges
31113390	Major repair of other structures
31120000	Machinery and equipment
31121000	Transport vehicles
31121100	Sale of transport vehicles
31121110	Sale of passenger cars
31121120	Sale of buses
31121130	Sale of trucks
31121140	Sale of trains
31121150	Sale of water transport
31121160	Sale of air transport
31121190	Sale of other transport vehicles
31121200	Acquisition of transport vehicles
31121210	Acquisition of passenger cars
31121220	Acquisition of buses
31121230	Acquisition of trucks
31121240	Acquisition of trains
31121250	Acquisition of water transport
31121260	Acquisition of air transport
31121290	Acquisition of other transport vehicles
31121300	Major repair of transport vehicles
31121310	Major repair of passenger cars
31121320	Major repair of buses
31121330	Major repair of trucks
31121340	Major repair of trains
31121350	Major repair of water transport
31121360	Major repair of air transport
31121390	Major repair of other transport vehicles
31122000	Mechanisms and production equipment
31122100	Sale of mechanisms and production equipment
31122110	Sale of industrial mechanisms and equipment
31122120	Sale of agricultural mechanisms and equipment
31122190	Sale of other mechanisms and equipment
31122200	Acquisition of mechanisms and production equipment
31122210	Acquisition of industrial mechanisms and equipment
31122220	Acquisition of agricultural mechanisms and equipment
31122290	Acquisition of other mechanisms and equipment
31122300	Major repair of mechanisms and production equipment
31122310	Major repair of industrial mechanisms and equipment
31122320	Major repair of agricultural mechanisms and equipment
31122390	Major repair of other mechanisms and equipment
31123000	Furniture, office equipment and tools
31123100	Sale of furniture, office equipment and tools
31123110	Sale of furniture
31123120	Sale of office equipment
31123130	Sale of computer equipment
31123140	Sale of tools
31123150	Sale of textbooks, study aids and books
31123190	Sale of other furniture and equipment
31123200	Acquisition of furniture, office equipment and tools
31123210	Acquisition of furniture
31123220	Acquisition of office equipment
31123230	Acquisition of computer equipment
31123240	Acquisition of tools
31123250	Acquisition of textbooks, study aids and books
31123290	Acquisition of other furniture and equipment
31130000	Other fixed assets
31131000	Cultivated assets, including plants and animals
31131100	Sale of cultivated assets, including plants and animals
31131110	Sale of certified seeds
31131120	Sale of plants
31131130	Sale of animals
31131140	Sale of productive livestock
31131150	Sale of draft livestock
31131190	Sale of other cultivated assets
31131200	Acquisition of cultivated assets, including plants and animals
31131210	Acquisition of certified seeds
31131220	Acquisition of plants
31131230	Acquisition of animals
31131240	Acquisition of productive livestock
31131250	Acquisition of draft livestock
31131290	Acquisition of other cultivated assets
31132000	Intangible assets
31132100	Sale of intangible assets
31132110	Sale of copyrights and patents
31132120	Sale of subsoil rights
31132130	Sale of frequency usage rights
31132190	Sale of other rights and intangible assets
31132200	Acquisition of intangible assets
31132210	Acquisition of copyrights and patents
31132220	Acquisition of subsoil rights
31132230	Acquisition of frequency usage rights
31132290	Acquisition of other rights and intangible assets
31200000	Inventories
31210000	Strategic reserves
31211000	Reserves of the state material reserve fund
31211100	Sale of reserves of the state material reserve fund
31211110	Sale of fuel and lubricants
31211120	Sale of grain crops
31211190	Sale of other reserves of the state material reserve fund
31211200	Acquisition of reserves of the state material reserve fund
31211210	Acquisition of fuel and lubricant reserves
31211220	Acquisition of grain crop reserves
31211290	Acquisition of other reserves of the state material reserve fund
31220000	Other inventories
31221000	Raw materials and materials
31221100	Sale of raw materials and materials
31221110	Sale of raw materials and materials
31221200	Acquisition of raw materials and materials inventories
31221210	Acquisition of raw materials and materials inventories
31222000	Work in progress
31222100	Sale of work in progress inventories
31222110	Sale of work in progress inventories
31222200	Acquisition of work in progress inventories
31222210	Acquisition of work in progress inventories
31223000	Finished products
31223100	Sale of finished products
31223110	Sale of finished products
31223200	Acquisition of finished products
31223210	Acquisition of finished products
31224000	Goods for resale
31224100	Sale of goods for resale
31224110	Sale of goods for resale
31224200	Acquisition of goods for resale
31224210	Acquisition of goods for resale
31300000	Valuables
31310000	Precious metals and stones
31311000	Precious metals and stones
31311100	Sale of precious metals and stones
31311110	Sale of precious metals and stones
31311200	Acquisition of precious metals and stones
31311210	Acquisition of precious metals and stones
31320000	Cultural heritage assets
31321000	Cultural heritage assets
31321100	Sale of cultural heritage assets
31321110	Sale of cultural heritage assets
31321200	Acquisition of cultural heritage assets
31321210	Acquisition of cultural heritage assets
31330000	Jewelry
31331000	Jewelry
31331100	Sale of jewelry
31331110	Sale of jewelry
31331200	Acquisition of jewelry
31331210	Acquisition of jewelry
31400000	Land and other non-produced assets
31410000	Land
31411000	Agricultural land
31411100	Sale of agricultural land
31411110	Sale of agricultural land
31411200	Acquisition of agricultural land
31411210	Acquisition of agricultural land
31412000	Non-agricultural land
31412100	Sale of non-agricultural land
31412110	Sale of non-agricultural land
31412200	Acquisition of non-agricultural land
31412210	Acquisition of land for residential buildings and structures
31412220	Acquisition of land for production purposes
31412290	Acquisition of land for other purposes
32000000	Financial assets
32100000	Domestic financial assets
32130000	Securities other than shares
32131000	Short-term securities other than shares
32131100	Sale of short-term securities other than shares
32131110	Sale of short-term securities other than shares
32131200	Acquisition of short-term securities other than shares
32131210	Acquisition of short-term securities other than shares
32132000	Long-term securities other than shares
32132100	Sale of long-term securities other than shares
32132110	Sale of long-term securities other than shares
32132200	Acquisition of long-term securities other than shares
32132210	Acquisition of long-term securities other than shares
32140000	Loans, credits and borrowings
32141000	Loans to other levels of public administration
32141100	Repayment of loans by other levels of public administration
32141110	Repayment of budget loans by local authorities
32141190	Repayment of budget loans by other levels of public administration
32141200	Issuance of loans to other levels of public administration
32141210	Issuance of budget loans to local authorities
32141290	Issuance of budget loans to other levels of public administration
32142000	Loans to enterprises, financial institutions and the population
32142100	Repayment of loans by enterprises, financial institutions and the population
32142110	Repayment of loans by enterprises and organizations
32142120	Repayment of loans by financial institutions
32142130	Repayment of loans by the population
32142200	Issuance of loans to enterprises, financial institutions and the population
32142210	Issuance of loans to enterprises and organizations
32142220	Issuance of loans to financial institutions
32142230	Issuance of loans to the population
32150000	Shares and other forms of equity participation
32151000	Shares and other forms of equity participation
32151100	Sale of shares and other forms of equity participation
32151110	Sale of shares
32151190	Sale of other forms of equity participation
32151200	Acquisition of shares and other forms of equity participation
32151210	Acquisition of shares
32151290	Acquisition of other forms of equity participation
32170000	Other domestic receivables
32171000	Other domestic receivables
32171100	Repayment of other domestic receivables
32171110	Repayment of other domestic receivables
32171200	Recognition of other domestic receivables
32171210	Recognition of other domestic receivables
32200000	External financial assets
32230000	Securities other than shares
32231000	Short-term securities other than shares
32231100	Sale of short-term securities other than shares
32231110	Sale of short-term securities other than shares
32231200	Acquisition of short-term securities other than shares
32231210	Acquisition of short-term securities other than shares
32232000	Long-term securities other than shares
32232100	Sale of long-term securities other than shares
32232110	Sale of long-term securities other than shares
32232200	Acquisition of long-term securities other than shares
32232210	Acquisition of long-term securities other than shares
32240000	Credits and loans
32241000	Credits to governments of other states
32241100	Repayment of credits by governments of other states
32241110	Repayment of credits by governments of other states
32241200	Issuance of credits to governments of other states
32241210	Issuance of credits to governments of other states
32250000	Shares and other forms of equity participation
32251000	Shares and other forms of equity participation
32251100	Sale of shares and other forms of equity participation
32251110	Sale of shares
32251190	Sale of other forms of equity participation
32251200	Acquisition of shares and other forms of equity participation
32251210	Acquisition of shares
32251290	Acquisition of other forms of equity participation
32270000	Other external receivables
32271000	Other external receivables
32271100	Repayment of other external receivables
32271110	Repayment of other external receivables
32271200	Recognition of other external receivables
32271210	Recognition of other external receivables
33000000	Liabilities
33100000	Domestic liabilities
33130000	Government securities other than shares
33131000	Short-term government securities other than shares
33131100	Issuance of short-term government securities other than shares
33131110	Issuance of short-term government securities other than shares
33131190	Issuance of other short-term government securities other than shares
33131200	Repayment of short-term government securities other than shares
33131210	Repayment of short-term government securities other than shares
33131290	Repayment of other short-term government securities other than shares
33132000	Long-term government securities other than shares
33132100	Issuance of long-term government securities other than shares
33132110	Issuance of long-term government securities other than shares
33132190	Issuance of other long-term government securities other than shares
33132200	Repayment of long-term government securities other than shares

33132210	Redemption of state long-term securities, except shares
33132290	Redemption of other state long-term securities, except shares
33140000	Internal borrowings
33141000	Borrowings from other units of public administration
33141100	Receipt of borrowings from other units of public administration
33141110	Receipt of borrowings from other units of public administration
33141190	Receipt of borrowings from other levels of local budget
33141200	Redemption of borrowings to other units of public administration
33141210	Redemption of borrowings to other units of public administration
33141290	Redemption of borrowings by other levels of local budget
33142000	Borrowings from enterprises, organizations, financial institutions
33142100	Receipt of borrowings from enterprises, organizations, financial institutions
33142110	Receipt of borrowings from enterprises, organizations, financial institutions
33142200	Redemption of borrowings to enterprises, organizations, financial institutions
33142210	Redemption of borrowings to enterprises, organizations, financial institutions
33170000	Other internal creditor debt
33171000	Other internal creditor debt
33171100	Other internal creditor debt
33171110	Other internal creditor debt
33171200	Redemption of other internal creditor debt
33171210	Redemption of other internal creditor debt
33200000	External obligations
33240000	External borrowings
33241000	Bilateral debt agreements
33241100	Receipt of borrowings under bilateral debt agreements
33241110	Receipt of borrowings under bilateral debt agreements
33241200	Redemption of obligations under bilateral debt agreements
33241210	Redemption of obligations under bilateral debt agreements
33242000	Multilateral debt agreements
33242100	Receipt of borrowings under multilateral debt agreements
33242110	Receipt of borrowings under multilateral debt agreements
33242200	Redemption of obligations under multilateral debt agreements
33242210	Redemption of obligations under multilateral debt agreements
33243000	Foreign financial institutions
33243100	Receipt of borrowings from foreign financial institutions
33243110	Receipt of borrowings from foreign financial institutions
33243200	Redemption of obligations to foreign financial institutions
33243210	Redemption of obligations to foreign financial institutions
33249000	Other external debt
33249100	Receipt of other external borrowings
33249110	Receipt of other external borrowings
33249200	Redemption of other external borrowings
33249210	Redemption of other external borrowings

Appendix B. Content of sections 1, 2, 3 of the GKP to be presented in the following edition:

Appendix B

(Reference)

Content of sections 1, 2, 3 of the GKP

The coding and classification system of sections "Payments by income to the state budget of the KR", "Payments by expenses from the State budget", "Payments by assets and liabilities of budget organizations" are built in accordance with the classification structure of these operations, approved by the Ministry of Finance of the Kyrgyz Republic (Order of the Ministry of Finance of the KR No. 62-P dated 30.03.12).

In this regard, when using codes of sections 1, 2 and 3 of the GKP, it is necessary to be guided by the following Instructions.

INSTRUCTIONS

on the procedure for applying the Income Classification, Economic Classification of Expenses and Classification of operations with assets and liabilities

I. General provisions

These Instructions on the procedure for applying the Classification of income and expenses of the budget of the Kyrgyz Republic are developed in accordance with the principles of the 2001 Government Finance Statistics (hereinafter referred to as GFS 2001), adopted by the International Monetary Fund. According to Article 14 of the Law "On the Basic Principles of Budget Law in the Kyrgyz Republic", a unified classification of income and expenses is used at all levels of the budget system of the Kyrgyz Republic and ensures the standardization of budget statistics forms and comparability with international practice.

This instruction provides classification codes used in the GFS system. Codes starting with the digit 1 relate to income; codes starting with the digit 2 relate to expenses; codes starting with the digit 3 relate to all operations with assets (non-financial and financial) and liabilities.

II. Income Classification

The classification of incomes of the budgets of the Kyrgyz Republic is a grouping of income sources of budgets of all levels of the budget system of the Kyrgyz Republic and is based on legislative and other acts of the Kyrgyz Republic defining the sources of formation of incomes of budgets of all levels of the budget system.

The classification of income of the budget of the Kyrgyz Republic includes codes of categories, groups, subgroups, articles, sub-articles and elements of income.

The structure of the eight-digit code of the classification of income of the budget of the Kyrgyz Republic is presented in the following form:


Income Classification
Category	Group	Subgroup	Article	Sub-article	Element
xx	xxx	xxxx	xxxxx	xxxxxx	xxxxxxxx
2	3	4	5	6	8

The following income categories are included in the "Income" section:

11 - tax revenues;

12 - contributions/charges for social needs;

13 - grants;

14 - non-tax revenues.

Each category of income consists of income groups. Further detailing of the income code subgroups is carried out in terms of the corresponding articles and sub-articles.

The element code consists of two digits and represents the encoding of groups of excisable goods, mined minerals and commodity products obtained from minerals, extracted (extracted) from the underground waters, as well as rent for the use of natural resources.

Element codes for groups of excisable goods are used when accounting for excise tax (1142) receipts from goods produced on the territory of the Kyrgyz Republic and imported into the territory of the Kyrgyz Republic.

Element codes for groups of mined minerals and commodity products obtained from minerals, extracted (extracted) from the underground waters are used when accounting for taxes for the use of subsoil (1144).

Element codes for groups of land provided for rent in settlements, pastures, near-village pastures, intensive use zone pastures and migratory pastures are used when accounting for rent for the use of natural resources (14152).

Category "Tax revenues" (11)

The scheme of classification of taxes is determined by the object of taxation. This category of classification provides for the receipt of the following groups of income:

111 - taxes on income and profit;

113 - taxes on property;

114 - taxes on goods and services;

115 - taxes on international trade and operations;

116 - other taxes and fees.

Fines, penalties and sanctions imposed for violation of current tax and customs legislation and related to a specific tax are reflected in accounting together with this tax.

Fines imposed in accordance with the Code of the Kyrgyz Republic on Administrative Offenses are accounted for in category 14 "Non-tax revenues" under the article "Administrative fines" (14311100).

The group "Taxes on income and profit" (111) includes two subgroups:

1111 "Taxes on income and profit";

1112 "Taxes under special regimes".

In the subgroup 1111 "Taxes on income and profit" under article 11111 "Income tax on individuals-residents of the Kyrgyz Republic", the following receipts are accounted for:

income tax remitted by the employer (organization, enterprise, institution) from the income of the hired employee; employers in this case act as tax agents - withhold and remit the tax to the budget (11111100);

income tax on the unified tax declaration (11111200), paid at the end of the calendar year when declaring income and property of taxpayers - individuals.

Under article 11112 "Tax on income of non-residents of the Kyrgyz Republic", tax receipts from the income of individuals and legal entities - non-residents of the Kyrgyz Republic, received in the form of dividends and interest, insurance payments, author's fees, for completed works and provided services and other income of non-residents received from a source in the Kyrgyz Republic are accounted for. Under article 11113 "Profit tax", profit tax receipts (11113100) are accounted for in accordance with the general conditions of taxation of profit of legal entities and individual entrepreneurs, as well as interest tax (11113200).

To reflect in accounting taxes levied under special tax regimes, codes of subgroup 1112 "Taxes under special regimes" are used. The following articles are used in this subgroup: receipts under the unified tax (11121), tax based on a patent (11122) and tax on special funds of budget organizations (11123).

Article 11122 "Tax based on a patent" consists of elements 11122100 "Tax based on mandatory patent" and 11122200 "Tax based on voluntary patent".

Subgroup 1113 "Taxes not distributed by categories" includes article 11131 "Taxes on Gross Income from Kumtor" element 11131100 "Tax on Gross Income from Kumtor", where taxes received from CJSC "Kumtor GOLD Company" are accounted for, and article 11132 "Tax based on a tax contract" element 11132100 "Tax based on a tax contract" on this element, amounts received in accordance with the contract, which determines the agreement between the taxpayer and the tax authority, the tax liability of the taxpayer in the amount of fixed sums of the following taxes: profit tax, sales tax, VAT on taxable supplies.

Group "Taxes on property" (113) includes two subgroups:

1131 "Property tax";

1132 "Land tax".

Subgroup 1131 "Property tax" is divided into articles taxes on real estate (11311) and taxes on movable property (11312).

Article taxes on real estate (11311) consists of the following elements: Tax on real estate not used for business activities (11311100) and Tax on real estate used for business activities of groups 2 and 3 (11311200, 11311300).

Article taxes on movable property (11312) consists of the following elements: Tax on vehicles of legal entities (11312100) and tax on vehicles of individuals (11312200).

Subgroup 1132 "Land tax" is divided into the following elements: land tax for the use of garden and vegetable plots (11321100), land tax for the use of agricultural land (11321200) and land tax for the use of land of settlements and non-agricultural land (11321300).

Group "Taxes on goods and services" (114) includes three subgroups:

1141 "General taxes on goods and services";

1142 "Excise tax";

1144 "Taxes for the use of subsoil".

In the subgroup 1141 "General taxes on goods and services", the following articles are distinguished:

11411 "Value Added Tax", under which Value Added Tax receipts on goods and services produced on the territory of the Kyrgyz Republic (114111) and Value Added Tax on goods imported into the territory of the Kyrgyz Republic (114112) are accounted for.

11412 "Sales tax", which is paid by legal entities and individual entrepreneurs when selling goods, performing works and providing services. For accounting, sub-article 114121 is used.

11413 "Tax for the use of automobile roads". For accounting, sub-article 114131 is used.

11414 "Contributions for the prevention and elimination of emergency situations". For accounting, sub-article 114141 is used.

The application of articles 11413 and 11414 is associated with the fact that according to the Instructions "On the procedure for calculating and paying the tax for the use of automobile roads in the Kyrgyz Republic" and "On the procedure for contributions, accounting and use of funds for the prevention and elimination of emergency situations in the Kyrgyz Republic", approved by the Resolution of the Government of the Kyrgyz Republic of April 26, 2004 No. 291, annual calculations of the amounts of receipts under the road tax and contributions for the prevention and elimination of emergency situations are submitted by March 1 of the year following the reporting period, as well as the crediting of debt to the budget for these types of taxes.

In the subgroup 1142 "Excise tax", accounting for receipts on excisable goods produced on the territory of the Kyrgyz Republic (11421) and excisable goods imported into the territory of the Kyrgyz Republic (11422) is carried out. Further detailing is carried out by groups of goods, which are identical for codes 11421 and 11422: alcoholic products, tobacco products, petroleum products. Elements 11421420 and 11422410 "Other excisable goods" are provided for accounting for debt on excise tax on excisable goods that were excluded according to the new Tax Code of the Kyrgyz Republic, if any.

In the subgroup 1144 "Taxes for the use of subsoil", receipts of bonuses (11441) and royalties (11442) are accounted for. In connection with the fact that according to the Regulation "On contributions for the development and reproduction of the mineral raw material base", approved by the Resolution of the Government of the Kyrgyz Republic "On contributions for the development and reproduction of the mineral raw material base" dated May 11, 1993 No. 198, payment of this tax is made by taxpayers, monthly, no later than the 15th day of the month following the reporting period, accounting for the receipt of the tax, as well as debt on this tax is carried out under article 11442 "Royalties".

Group "Taxes on international trade and operations" (115) includes subgroup 1151 "Customs duties".

In this subgroup, the following receipts are accounted for by article:

11511 "Customs duties on imported products", which include receipts of import customs duty (11511100), import seasonal customs duty (11511200), special duty (11511300) anti-dumping duty (11511400), compensatory duty (11511500), customs payment under uniform rates of customs duties, taxes (1151600) and total customs payment (1151700);

11512 "Customs duties on exported products", where accounting for receipts of export customs duty (11512100), the payment of which is made for goods exported from the territory of the Kyrgyz Republic, export seasonal customs duty (11512200);

11513 "Customs fees", consisting of fees from foreign auto carriers (11513100), fees for customs clearance (11513200), customs escort (11513300);

11514 "Other customs fees and payments".

In group 116 "Other taxes and fees", accounting for the receipt of local taxes canceled according to the new edition of the Tax Code, such as: tax for the provision of paid services and retail sales, resort tax, hotel tax, tax on advertising, if any, is carried out.

Category "Contributions/charges for social security" (12)

The category "Contributions/charges for social needs" consists of the following groups:

121 - contributions/charges for social security;

122 - other contributions/charges for social needs;

123 - other income of the Social Fund.

This budget article should be used exclusively by the Social Fund and accounts for all contributions from all sources to the Social Fund. It also includes accounting for receipts from workers, amounts contributed by employers on their behalf, and persons engaged in individual labor activity.

Category "Received official transfers" (13)

Grants are (non-mandatory) transfers or gratuitous transfer of funds received by state institutions usually from other units of the public sector or international organizations, governments of other states.

This category also includes grants issued to local self-government bodies, including categorical, equalizing grants, as well as funds transferred through mutual settlements from the republican and local budgets.

Grants from governments of foreign states, as well as international organizations, can be classified as capital or current.

The category "Received official transfers" consists of the following groups:

131 - transfers from abroad;

133 - transfers of the public sector.

131 Transfers from abroad

1311 From governments of foreign states

13111 From governments of foreign states

13111100 Transfers (grants) provided by governments of foreign states for the implementation of current expenses by the Government of the Kyrgyz Republic are accounted for

13111200 Transfers (grants) provided by governments of foreign states for the implementation of capital expenses by the Government of the Kyrgyz Republic are accounted for

1312 From international organizations

13121 From international organizations

13121100 Transfers (grants, sponsorship) received from international organizations intended for the implementation of current expenses by the Government of the Kyrgyz Republic are accounted for

13121200 Transfers (grants, sponsorship) received from international organizations intended for the implementation of capital expenses by the Government of the Kyrgyz Republic are accounted for

133 Transfers of the public sector

1331 Grants to local budgets

13311 Grants to local budgets

13311100 Categorical grants (transfers) - budget allocations provided from the republican budget on a gratuitous and non-repayable basis for financing certain types of expenses of the local budget guaranteed by the state

13311200 Equalizing grants (transfers) - financial assistance provided to local self-government bodies to equalize the level of budget provision of the territory

13311300 Incentive grants (transfers) - funds transferred from one level of budget to another level of budget for the implementation of targeted expenses on priority investment projects

1332 Funds transferred through mutual settlements

13321 Funds transferred through mutual settlements are provided from the republican budget to local budgets in cases of adoption by the Jogorku Kenesh of the Kyrgyz Republic or the Government of the Kyrgyz Republic after the approval of budgets of normative acts, in accordance with which expenses are increased or income of local budgets is reduced, the corresponding amounts are compensated from the republican budget

13321100 Funds transferred through mutual settlements from the republican budget

13321200 Funds transferred through mutual settlements from the local budget

13321300 Funds transferred between levels of local budgets

Category "Non-tax revenues" (14)

The category "Non-tax revenues" consists of the following groups:

141 - income from property and interest;

142 - income from the sale of goods and provision of services;

143 - fines, sanctions, confiscations;

144 - voluntary transfers, except grants;

145 - other non-tax revenues.

141 Income from property and interest

1411 Interest

14111 Interest on deposits

14111100 At this level, interest accrued on the balance of funds that are on the accounts of the Government of the Kyrgyz Republic, placed in the National Bank of the Kyrgyz Republic, is accounted for

14112 Interest on issued budget loans and credits

14112100 Interest on previously issued budget loans and credits is reflected

1412 Dividends and profit

14121 Dividends

14121100 Income received in the form of dividends accrued on the state share of shares is credited to this level

14122 Profit

14122100 Includes deductions from the profit received by the National Bank of the Kyrgyz Republic in accordance with the legislation of the Kyrgyz Republic

14122200 Profit of state enterprises

1415 Rent

14151 Payment for the development of deposits of minerals or fossil fuels

14151100 Includes payment for the development of deposits of minerals or fossil fuels

14152 Payment for the use of natural resources - includes income from the rent of subsoil and land belonging to the state

141521 Rent for land is divided into rent for land in settlements (14152110) and rent for land pastures (14152120), in turn, receipts of payment for the use of pastures are divided into elements: for rent of near-village pastures (14152121), for rent of pastures of the intensive use zone (14152122) and for rent of migratory pastures (14152123)

14152200 Rent for lands of the Land Redistribution Fund, under the jurisdiction of local self-government bodies, is accounted for

14152300 Rent for the use of forest resources is accounted for, which are transferred to the republican and local funds for the protection of nature and the development of the forestry industry in the Kyrgyz Republic in accordance with the Regulation "On the formation and use of funds of the republican and local funds for the protection of nature and the development of the forestry industry in the Kyrgyz Republic", approved by the Decree of the President of the Kyrgyz Republic of May 17, 2006 No. 263 "On Amendments to the Decree of the President of the Kyrgyz Republic "On local and republican funds for the protection of nature in the Kyrgyz Republic" dated July 21, 1992 No. 239"

14152400 Rent for the use of water resources is accounted for

14152900 Other payments for the use of natural assets not provided for by the above elements of the classification are included

14153 Payment for the rent of property is divided into receipts from the lease of premises, buildings and structures that are state property (14153100) and municipal property (14153200), as well as from the lease of other property (14153900). Rent is paid by tenants for the use of this property in the manner and on the terms provided for by the contract concluded in accordance with the requirements of the legislation on leasing. Payment for utilities provided for by the lease agreement is transferred to the accounts of the lessors. Receipts of rent for other property, for example, rent for equipment or inventory, vehicles, etc., are included.

142 Income from the sale of goods and provision of services

1422 Administrative fees and payments

14221 Fees and payments

14221100 Payments for the issuance of a license, paid by all economic entities regardless of the form of ownership and citizens wishing to engage in entrepreneurial activity subject to licensing, are accounted for

14221200 Income received from the issuance of various state permits, certificates, references, documents on compliance of entrepreneurial activity and its results with mandatory state requirements, mandatory coordination of investment and other documentation in accordance with the Registry of permitting documents, approved by the Resolution of the Government of the Kyrgyz Republic of February 25, 2004 No. 103 "On the Approval of the Registry of Permitting Documents Issued by Executive Authorities and Their Structural Divisions" is reflected

14221300 Fees for the right to conduct lottery activities are accounted for.

14221400 Proceeds from the registration and re-registration of motor vehicles are accounted for.

14221500 Payments from state certification of precious metals are accounted for, i.e., stamping items made of precious metals with the state assay mark and related actions (assaying, sampling, control analyses, etc.).

14221600 Fees for accepting exams for the right to obtain a driver's license, inspection of motor vehicles.

14221700 Fees for waste removal are accounted for.

14221800 Fees for parking motor vehicles are accounted for.

14221900 Other payments and fees not provided for by the above elements of the budget classification are accounted for, including fees for commercial banks servicing special accounts of budgetary institutions.

14222 State duty is a monetary fee collected by relevant state bodies - courts, notaries, and other specially authorized bodies, when performing certain actions and issuing documents of legal significance. Payers of state duty are individuals and legal entities.

14222100 At this level, the state duty for issuing a passport to a citizen of the Kyrgyz Republic and a general citizen's passport to a citizen of the Kyrgyz Republic is accounted for.

14222200 At this level, the state duty collected by justice bodies is accounted for, including:

1) for performing notarial actions by notary offices and authorized state bodies, as well as for issuing copies (duplicates) of notarized documents;

2) for issuing citizens re-issued certificates of registration of civil status acts and certificates related to changes, additions, corrections, and restoration of civil status records.

14222300 At this level, the state duty collected by judicial bodies from claims and other applications and complaints submitted to the court is accounted for, except for complaints regarding the review of court decisions that have entered into legal force, as well as for the issuance of copies of documents by the court.

14222400 At this level, the state duty for other actions and issuance of documents of legal significance, determined by the legislation of the Kyrgyz Republic, is accounted for, including:

1) for issuing documents for the right to leave abroad and by invitation to the Kyrgyz Republic for persons from foreign countries; for making changes to these documents; for registration and extension of registration terms for foreign citizens by passports or documents replacing them; for issuing or extending residence permits; for issuing a visa to a foreign citizen for the right to enter and leave the Kyrgyz Republic; for extending the visa for the right to stay in the territory of the Kyrgyz Republic, as well as for reviewing documents on acceptance into citizenship of the Kyrgyz Republic and on renunciation of citizenship of the Kyrgyz Republic;

2) for issuing permits for the right to hunt, fish, and other activities determined by the legislation of the Kyrgyz Republic;

3) for conducting auctions; for transactions conducted at auctions; for the buyout of property of state enterprises, in accordance with the legislation of the Kyrgyz Republic;

4) for transactions conducted with rights to land plots subject to state registration and not requiring notarization;

5) for issuing licenses;

6) for registration of citizens by place of residence.

1423 Proceeds from the provision of paid services - reflect the income of state bodies received from the sale of products, performance of works, provision of services, or implementation of other types of activities established in accordance with normative legal acts.

14231 Fees for services in the healthcare sector.

14231100 Payments for medical services provided in state hospitals and clinics, for X-ray examinations, ultrasound services, professional medical examinations, and for dental services provided (prosthetics, treatment, etc.) are accounted for.

14231200 Proceeds from conducting targeted research commissioned by international, medical, and non-governmental organizations are accounted for.

14231300 Proceeds from the sale of medicines, blood, and components are reflected.

14231400 Payments for conducting disinfection, disinsection, and rodent control works upon applications from individuals and legal entities, payments for the production of therapeutic, preventive, and diagnostic preparations, diagnostics, reagents, disinfectants, and production starters, as well as payments for conducting expertise of commodity products and human habitat objects upon applications from individuals and legal entities on a voluntary basis are accounted for.

14231500 Co-payment for services in the healthcare sector. Funds received as citizens' participation in paying for services provided beyond the scope of funding under the State Guarantees Program are accounted for.

14232 Fees for services in the education sector.

14232100 Payments for contract education in state educational institutions (higher, secondary-special, and vocational-technical educational institutions) are accounted for.

14232200 Fees for conducting testing of general education school graduates - candidates for obtaining documents of special samples.

14232300 Proceeds from products sold manufactured by students of vocational-technical institutions, as well as payments for accommodation in dormitories and hotels are reflected.

14232400 Payments for additional services provided by preschool and school institutions in the form of additional classes, clubs for in-depth study of educational programs are accounted for.

14232500 Fees for organizing and conducting training programs, seminars, conferences.

14232600 At this level, proceeds from graphic arts and printing services, payments for the production of diplomas, certificates, grade books, and various forms are reflected.

14232700 Fees for other services in the education sector.

14233 Fees for services in the culture sector.

14233100 Proceeds from providing copies of dramatic, musical, and script works (concerts, plays, etc.), as well as proceeds from providing museum and library collections are accounted for.

14233200 Fees for entry into state museums, parks, cultural institutions, leisure and entertainment venues, proceeds from showing films, theatrical, and circus performances.

14233300 Proceeds from health services of saunas, sports sections, pools.

14233400 Fees for entry into state parks and leisure areas.

14233500 Fees for subscription and sale of newspapers, for advertising announcements.

14233600 Fees for formatting, storage, search, and issuance of various documents.

14233700 Fees for airtime of TV and radio broadcasts.

14233800 Fees for other services in the culture sector.

14234 Fees for services in the agriculture and water management sectors.

14234100 At this level, proceeds from conducting chemical analysis of plants, vegetable and fruit crops, soils, and irrigation waters for residual quantities of pesticides and agrochemicals, as well as for their compliance with standards and technical specifications should be reflected. Proceeds from conducting surveys of agricultural crops to identify pests, diseases, and weeds and applying chemical and other control measures upon applications from individuals and legal entities, as well as payments for decontamination of quarantine products (cargo) are accounted for.

14234200 Payments for laboratory determination of sowing qualities of seed and planting material of agricultural crops, payments for conducting field surveys and appraisals of seed-growing crops and plantings, and ground control of seed batches are accounted for.

14234300 At this level, proceeds from clinical examination, diagnosis, and provision of medical care to animals, for keeping animals suspected of disease in a quarantine isolator, clinical observation of their condition, payments for conducting laboratory research to assess the quality of animal and plant products and raw materials, as well as proceeds from veterinary and sanitary treatment of railway wagons, cars, and aircraft should be reflected.

14234400 At this level, proceeds from irrigation water supply services to water users are reflected.

14234500 Fees for the provision of machinery.

14234600 Fees for services in the livestock and fisheries sectors.

14234700 Fees for services in the crop production sector.

14234800 Fees for other services in the agriculture and water management sectors.

14235 Fees for other types of services.

14235100 Payments for accepting exams for the right to obtain a driver's license, for inspection of motor vehicles, and for issuing a diagnostic act are accounted for.

14235200 At this level, fees collected for customs clearance of goods and vehicles, declared as goods, are accounted for and collected at a rate of 0.15 percent of the customs value of customs clearance in accordance with the selected customs regime for goods and vehicles.

14235300 At this level, fees for customs escort of each vehicle transporting goods under customs control are reflected.

14235400 Payments for the security and maintenance of facilities are accounted for.

14235500 Fees for hunting and fishing services.

14235600 Payments for undergoing alternative service and the draft mobilization reserve are accounted for.

14235700 Fees for employment services and visit rooms.

14235800 This category includes payments for services provided by state management bodies, including local self-government bodies, and other services that cannot be attributed to another category of paid services.

143 Fines and sanctions.

1431 Administrative fines, sanctions, confiscations.

14311 Administrative fines, sanctions, confiscations.

14311100 Administrative fines paid by legal and physical entities for violations committed by them in cases and in the manner established by the Code of the Kyrgyz Republic on Administrative Offenses are accounted for.

14311200 Proceeds from the sale of items that served as instruments or objects of offenses and/or crimes of smuggling, established by a court decision under Art. 204 "Smuggling" of the Criminal Code of the Kyrgyz Republic are accounted for.

14311300 Proceeds from the sale of confiscated property according to operational measures conducted by fiscal and law enforcement bodies, as well as in accordance with court decisions on confiscation of property to the state are accounted for.

14311400 Proceeds from conducted control and supervisory measures include funds collected by state power and local self-government bodies when physical and legal entities violate financial procedures established by legislation, fail to fulfill signed agreements, contracts, and state obligations. For example: according to prescriptions of the Chamber of Accounts regarding facts of non-targeted use and expenditure of budget funds, bypassing the treasury system; penalty sanctions collected by authorized bodies of the Kyrgyz Republic - when violating agreements, contracts, or other state obligations, as well as in case of financial violations established by fiscal and law enforcement bodies during documentary checks.

14311500 At this level, compensation for damage caused by economic crimes established by the Criminal Code of the Kyrgyz Republic in particularly large amounts is accounted for.

1432 Fines, sanctions, confiscations on insurance contributions.

14321100 Administrative fines received on the main debt accrued by the Social Fund are accounted for.

14321200 Administrative fines received on deferred debt accrued by the Social Fund are accounted for.

14321300 Administrative fines received on inherited debt accrued by the Social Fund are accounted for.

144 Voluntary transfers, except grants - this category includes other forms of gratuitous transfer of funds to the state, budgetary institutions from individuals or legal entities, in accordance with the legislation of the Kyrgyz Republic. Also, funds received in the form of sponsorship are accounted for.

1441 Voluntary transfers, except grants.

14411 Current.

14411100 Current voluntary transfers, except grants, are sponsorship funds received from individuals and legal entities for financing current expenses (provided for in the budget expenditure classification of the Kyrgyz Republic).

14412 Capital.

14412100 Capital voluntary transfers, except grants, are sponsorship funds received from individuals and legal entities for financing capital expenses (provided for in the classification by operations with assets and liabilities).

145 Other non-tax revenues - this category includes all other non-tax revenues not distributed by categories from 141 to 144.

1451 Other non-tax revenues.

14511 Other non-tax revenues.

14511100 Revenues turned over to the state include funds received into the budget that cannot be accounted for as part of any other category, while having the character of non-regular receipts or as a one-time payment. Such payments and receipts include: balances of budget funds from previous years, funds from deposited wages, balances of unused funds upon closure of international projects, or upon liquidation of other institutions, funds from the sale of scrap metal and paper, proceeds from the sale of fixed assets that do not belong to and are not accounted for at the levels "sales from non-financial and financial assets", as well as funds not classified as state budget revenues and unclaimed after 2 months from the date of their receipt.

14511200 Other non-tax revenues include revenues for which there is insufficient information for their classification as part of other categories; also, receipts requiring clarification and determination of the recipient within 2 months (unidentified receipts) may be attributed to this level. After determining the ownership of the payment, the funds are reflected at the corresponding level.

14511300 At this level, profit arising from the conversion of foreign currency into national currency, i.e., exchange rate difference arising from operations on treasury currency accounts and their subsequent accounting, is accounted for. In case of loss, the payment amount is accounted for with a "minus" sign.

III. Economic Classification of Expenditures

The economic classification of expenditures is a grouping of budget expenditures depending on the economic content of operations carried out in the public sector.

The economic classification of expenditures includes codes of sections, categories, groups, items, sub-items, and elements of expenditures, which consist of 8 digits:


Economic Classification of Expenditures
Section	Category	Group	Item	Sub-item	Element
X	XX	XXX	XXXX	XXXXX	XXXXXXX
1	2	3	4	5	8

Section - 1 digit;

Category - 2 digits;

Group - 3 digits;

Item - 4 digits;

Sub-item - 5 digits;

Element - 8 digits.

Budget execution by ministries and departments is carried out at the 8-digit level.

The following expenditure categories are included in Section 2 "Expenditures":

21 Employee compensation

22 Use of goods and services

24 Interest

25 Subsidies

26 Grants

27 Social benefits payments

28 Other expenditures

Each expenditure category consists of expenditure groups with subsequent detailing of codes by corresponding items, sub-items, and elements of expenditures.

21 Employee compensation

Category 21 Employee compensation includes expenses for paying wages to employees in accordance with the labor legislation of the Kyrgyz Republic. Employee compensation represents the full remuneration in monetary or in-kind form payable to a state employee for work performed during the reporting period, excluding work related to capital accumulation from own funds. (The same exception applies to all subcategories of employee compensation.) This category includes wages (211) and contributions/levies for social needs (212) made by employers on behalf of employees into social insurance programs.

Amounts paid to employees not included in the staff of units of the public sector are not included in this category.

Employee compensation is measured by the amount of remuneration in monetary or in-kind form that the worker has the right to receive from the employer for work performed during the corresponding period, and paid in advance, as work is performed, or after its completion.

Category 211 Wages includes all payments made by employers to state employees, except for contributions/levies for social needs (212). It includes payments in monetary form and in kind. This category also includes contributions/levies for social needs paid by deduction from employees' wages.

Wages do not include reimbursement of expenses incurred by employees in the process of obtaining work or performing their functions. For example, reimbursement of travel expenses, moving costs, or other related expenses incurred by employees upon hiring for a new job or changing residence at the employer's initiative are classified as use of goods and services (22), not as wages. This category also does not include reimbursements of employees' expenses for tools, equipment, work clothes, or other items necessary exclusively or mainly for performing their work. Reimbursed amounts are considered use of goods and services (22).

Wages also do not include social benefits paid by employers in the form of child, spouse, family with children, education allowances, or other dependent allowances; payments for full or part-time wages to employees absent from work due to illness, accident, or on maternity leave; severance pay to employees or their heirs in case of dismissal due to staff reduction, inability to continue work, or death from an accident. These social benefits belong to the category "employer social benefits" (273).

Item 2111 Wages, this category consists of payments to employees in monetary form for services rendered before deductions and withholdings of taxes and employee contributions to social insurance programs. This category includes basic wages; additional pay for overtime and night work, as well as for work on weekends; allowances related to changes in the cost of living, local allowances, and expatriation allowances; bonuses; annual additional payments, such as "thirteenth salary"; funds allocated for travel to and from work; payment for official holidays or annual leave; housing allowances, including the following Sub-items:

21111 Wages of permanent employees

21112 Wages of temporary employees

Sub-item 21111 Wages of permanent employees includes the following Elements:

21111100 Basic wages, refer to expenses for paying basic wages to employees of budgetary institutions.

21111200 Allowances, refer to expenses for payment for qualification category (military ranks, class ranks, special class ranks, special ranks, diplomatic ranks); special conditions of state and other service (hazardous and dangerous working conditions; heavy unfavorable climatic conditions, the list of which is determined by the Government of the Kyrgyz Republic; length of service; academic degrees; academic title; knowledge of foreign languages; driver class; personal allowances that ensure work stimulation).

21111300 Additional payments and compensations, refer to expenses for paying bonuses; material assistance; rewards for work results for the year; author, performing, and staging rewards and incentive payments; payment of allowance for the first two days of temporary disability at the expense of the employer, only in case of illness or injury received (excluding workplace accidents and occupational diseases) of the employee themselves; payment for annual leave, study leave, compensation for unused leave; payment for the period of training of employees sent for vocational training; advanced training or training in other professions; for night work; holidays and weekends, preferential pension provision (early pension), appointed according to resolutions of the PCR.

Sub-item 21112 Wages of temporary employees includes the following Elements:

21112100 Employees hired on contract and on a temporary basis, refer to expenses for payment to those working on contract (excluding expenses for 22151200 Consultant Services) and those working on a temporary short-term basis.

Payments to the Social Fund are part of the total amount of employees' wages and represent deductions made on behalf of the employee by the employer to the Social Fund. Calculations for payments to the Social Fund are made for each element of Item 2111 Wages at a rate of 8%.

Income tax calculations are made at a rate established by the Tax Code of the Kyrgyz Republic. Withholding of income tax is carried out from the total amount of wages and is accounted for proportionally by elements of Item 2111 Wages depending on the type of income received by employees (basic wages, material assistance, severance pay for labor leave, etc.).

Category 212 Contributions/levies for social needs, refer to contributions/levies for social needs, which represent actually made or conditionally calculated payments made by units of the public sector into social insurance programs to ensure their employees' right to receive social benefits, including pensions and other pension benefits.

Item 2121 Contributions to the Social Fund, into social insurance programs to ensure in the future employees' right to receive social benefits, including pensions and other pension benefits. Consists of contributions/levies payable to insurance companies, social security funds, or other institutional units responsible for organizing and managing social insurance programs, including units of the public sector servicing non-autonomous pension funds. Includes the following Elements:

21211100 Contributions to the Pension Fund

21211200 Contributions to the Medical Insurance Fund.

22 Use of goods and services

Category 22 Use of goods and services, this category consists of goods and services used for the production of market and non-market goods and services - except for capital accumulation from own funds - as well as goods purchased for resale, net of the net change in inventories of work in progress, finished products, and goods held for resale.

Goods and services consumed for the maintenance and current repair of fixed assets represent the use of goods and services. Goods and services used for scientific research and experimental design work, personnel training, market research, and other similar activities are reflected as the use of goods and services, and not as the acquisition of intangible fixed assets, even though some of them may bring benefits over a period exceeding one year. Materials used for the manufacture of banknotes and coins of the national currency, or amounts payable to contractors for their manufacture, are reflected in accounting as the use of goods and services. The issuance of banknotes or coins is a financial operation that is not associated with either income or expenses. The use of goods and services includes the purchase of weapons (for example, missiles, shells, and warheads for them) and military equipment for launching this weapon (for example, missile launchers, warships, submarines, and tanks). The acquisition of objects that can be used for both military and civilian purposes, such as military airfields, docks, colleges, hospitals, and office equipment, is reflected as the acquisition of fixed assets. However, weapons or armed vehicles acquired by the police and internal security services are reflected as the acquisition of fixed assets, although the expenses of military departments for similar equipment will be considered the use of goods and services. Depending on the purpose of use, goods and services purchased by government units and consumed by their employees may be classified as the use of goods and services. In general, when the use of goods or services by employees is necessary for them to perform their work, this is the use of goods and services.

The use of goods and services includes the following types of goods and services provided to employees: expenses for the acquisition of inexpensive goods, tools, or equipment used in work; a) tools or equipment used exclusively or mainly at work; b) clothing or footwear worn exclusively or mainly at work, for example, protective clothing, overalls, or uniform clothing; c) housing services at the workplace, which cannot be used by family members of employees, for example, barracks, trailers, hostels, and barracks; d) special food and drinks, the need for consumption of which is caused by special working conditions, as well as food and drinks provided to military personnel and other employees on duty; e) transport and hotel services provided during business trips; f) locker rooms, toilets, showers, and bathrooms necessary due to the nature of the work, and g) first aid supplies, medical examinations, or other health checks necessitated by the nature of the work.

Sometimes employees may be required to purchase the above-mentioned goods or services themselves with subsequent reimbursement of their expenses by the employer. Such reimbursements are reflected as the use of goods and services, and not as wages.

Goods and services purchased and used for maintenance or current repair of fixed assets. Personnel training and others.

Includes items:

2211 Business trip expenses

2212 Utilities and communication services

2213 Rent

2214 Transport services

2215 Acquisition of other services

2216 Expenses presented as a single item in the healthcare system

2217 Acquisition of medicines and medical devices

2218 Acquisition of food products

Article 2211 Business trip expenses, include expenses for covering incidental expenses during trips for government service. Includes the following Sub-items:

22111 Domestic travel expenses

22112 Foreign travel expenses, include the following elements:

22111100; 22112100 Transportation expenses

22111200; 22112200 Hotel expenses

22111300; 22112300 Per diem expenses

Article 2212 Utilities and communication services, refer to expenses for payment for hot water supply, gas consumption, electric and thermal energy, as well as communication services. Includes Sub-items:

22121 Utilities

22122 Communication services

Sub-item 22121 Utilities, includes the following Elements:

22121100 Water charge

22121200 Electricity charge

22121300 Heat energy charge

22121400 Gas charge

22121900 Other utilities

Sub-item 22122 Communication services, refer to expenses for providing communication services to ensure telephone (mobile, paging, connection and use of the Internet network), telegraph communication channels. Sending mail (including payment for courier services, postal money transfers, etc.). Includes the following Elements:

22122100 Telephone and facsimile communication services

22122200 Mobile communication services

22122300 Courier services

22122400 Postal services

22122500 Fee for broadcasting television and radio programs

22122900 Other communication services, refer to communication services not classified into the above elements, including connection and use of Internet communication.

Article 2213 Rent, refer to expenses for payment for the lease of produced assets: buildings, premises, vehicles (in accordance with concluded lease (sublease) contracts for property to ensure their own needs).

Includes Elements:

22131100 Lease of buildings and premises

22131200 Lease of equipment and inventory

22131300 Lease of vehicles

22131900 Lease of other property

Article 2214 Transport services, refer to the institution's expenses for providing transport services to ensure their own needs, including expenses for hiring vehicles: passenger and freight transport services, providing officials with travel documents for official purposes for all types of public transport, etc. expenses related to the movement of employees for official purposes (excluding business trips 22111100, 22112100, courier services 22122300).

Includes Elements:

22141100 Gasoline, diesel and other fuel

22141200 Acquisition of spare parts

22141300 Vehicle maintenance

22141900 Other transport services

Article 2215 Acquisition of other services, includes the following Sub-items:

22151 Acquisition of other services

22152 Current repair of property

22153 Services for maintaining the condition of property

22154 Training of government employees

22155 Acquisition of items and materials for current household purposes

22156 Expenses related to the payment of other services

22157 Expenses for the payment of bank services and services for the issuance, placement, and redemption of state securities.

Under this expense item (2215), household materials and office supplies used for the current needs of institutions (electric light bulbs, soap, brushes, etc.), building materials intended for current repair, as well as the acquisition of services provided for a short period (up to one year) and services for organizing holiday or congratulatory meetings for employees and veterans are accounted for.

Sub-item 22151 Acquisition of other services, refer to the institution's expenses for legal services, consultant services, non-departmental security of property of legal and physical persons, IT services, etc. to ensure their own needs and others. Includes the following Elements:

22151100 Legal services

22151200 Consultant services

22151300 Non-departmental security services

22151400 Information technology services, account for services related to information technology, for example, computer equipment repair services, installation of computer equipment, refilling, and replacement of cartridges, etc.

22151900 Other services provided under contract

Sub-item 22152 Current repair of property, refer to expenses for maintenance and repair of fixed assets. Maintenance and current repair of buildings, premises, structures (including public road networks), equipment, and inventory, which do not lead to changes in the cost of fixed assets or their operating characteristics, but simply maintain them in proper working condition, or return them to working condition in case of breakdown. Includes the following Elements:

22152100 Current repair of buildings and premises

22152200 Current repair of structures

22152300 Current repair of equipment and inventory

Sub-item 22153 Services for maintaining the condition of property, refer to the institution's expenses for services related to the maintenance of non-financial assets located in operational management or on lease to ensure their own needs, such as cleaning of premises, buildings, yards, or other property.

Includes the following Elements:

22153100 Sanitary services in the maintenance of buildings and premises, account for cleaning and snow removal, garbage removal, disinfection, rat control, sanitary and hygienic maintenance, etc.).

22153200 Restoration of historical and cultural monuments

22153900 Other services for the maintenance of buildings, premises, and other property

Sub-item 22154 Training of government employees and the population, personnel training is reflected as the use of goods and services, and not as the acquisition of intangible fixed assets, even though training may bring benefits over a period exceeding more than one year. Includes Element:

22154100 Training of government employees

22154200 Training and retraining of the adult population in vocational education institutions on a short-term basis

Sub-item 22155 Acquisition of items and materials for current household purposes, refer to the institution's expenses for the acquisition of goods (inexpensive) intended for current needs and regular use, the cost of which is insignificant compared to the expenses incurred for the acquisition of machines and equipment (i.e., low-value and rapidly wearing goods and items, the service life of which is less than one year). Includes the following Elements:

22155300 Acquisition of equipment and materials

22155400 Acquisition, sewing, and repair of clothing items and other uniform and special equipment

22155500 Acquisition of coal

22155600 Acquisition of other types of fuel, including expenses for the acquisition of firewood, peat, any types of liquid fuel, etc.

22155900 Other acquisitions of items and materials for current household purposes, including expenses for the acquisition of stationery and accessories.

Sub-item 22156 Expenses related to the payment of other services, refer to the institution's expenses related to representative expenses (reception and service of delegations), payment for the production of forms (state certificates, reporting, etc.) and other services not classified into other items to ensure their own needs. Includes the following Elements:

22156100 Representative expenses, expenses for organizing meetings, including expenses for the payment of services for organizing presentations, meetings of delegations, holiday or congratulatory meetings for employees and veterans.

22156200 Expenses for the production of forms

22156300 Provision of information and communication services

22156900 Other expenses related to the payment of other services, use of goods and services, including expenses for copying and printing documents, acquisition of ammunition, feed for service dogs, hay for horses, etc., expenses for providing postal services (sending mail, postal money transfers, etc.).

Sub-item 22157 Expenses for the payment of bank services and services for the issuance, placement, and redemption of state securities. Includes the following Elements:

22157100 Financing of services for the issuance, placement, and redemption of state securities

22157200 Other services for the issuance, placement, and redemption of state securities

22157300 Other services of the National Bank, commercial banks, financial and credit institutions

22157400 Services of joint-stock commercial banks for servicing the treasury system

Article 2216 Expenses presented as a single item, funds of the program for state basic medical insurance of citizens in the Unified Payer system and public health are accounted for, includes Sub-item:

22161 Expenses presented as a single item, includes element:

22161100 Expenses presented as a single item in the healthcare system.

Article 2217 Acquisition of medicines and medical devices, refer to expenses for the acquisition of medicines, bandages, bacterial preparations, sera, vaccines, blood, insulin preparations, and other medical devices, includes Sub-item:

22171 Acquisition of medicines and medical devices, includes the following elements:

22171100 Acquisition of medicines and medical devices

22171200 Acquisition of insulin and insulin-containing preparations

Article 2218 Acquisition of food products, includes Sub-item:

22181 Acquisition of food products, includes the following elements:

22181100 Acquisition of food products

22181200 Compensation payments for food products.

24 Interest

Category 24 Interest, refer to the payment of interest on loans and borrowings obtained from external and internal sources.

Interest is payable by institutional units that undertake certain types of obligations, namely, obligations on deposits, securities, except for shares, loans and borrowings, as well as creditor debt (i). These obligations arise when a unit of the general government sector receives funds on loan from another institutional unit. Interest is an expense incurred by a unit of the general government sector for the use of the outstanding principal amount, that is, the economic value provided by the creditor.

Interest expenses are accrued continuously throughout the entire period of existence of the obligation. The rate at which interest is accrued may be established as a certain share of the outstanding principal amount for each period of time, as a pre-agreed amount of money, as a variable amount of money determined by a set indicator, or using some combination of the listed methods. Interest is usually not paid earlier than the accrual of expenses on it. In other words, if interest on a loan or borrowing is paid monthly, the paid amount is usually expenses accrued for the previous month. Until the payment is made, the total obligation of the debtor to the creditor increases by the amount of accrued but not yet paid interest expenses. Thus, interest payments usually refer to the reduction of an existing obligation of the debtor, part of which arose as a result of already accrued interest expenses. Except for index-linked securities including medium-term floating rate bonds, the rate at which interest payable is accrued is determined at the time of concluding the contract and receiving the loan (ii). In the simplest case, a certain amount of money is borrowed on loan, periodic payments are made equal to the amount of interest payable accrued for the previous period, and upon expiration of the contract term, a final payment of interest is made together with the initial loan amount. The amount of interest payable for each period is equal to the interest rate established in the contract multiplied by the loan amount. With each passing period, the outstanding principal amount increases as a result of the accrual of interest payable. At the end of each period, the payment reduces the debt amount to the initial loan amount. If the end of the reporting period does not coincide with the moment of periodic payment, the total amount of the obligation at the end of the period will include a certain amount of accrued but not yet paid interest.

A feature of some financial instruments, such as zero-coupon notes and bonds, is the absence of any obligation for the debtor to make any payments to the creditor until the maturity of such an obligation. As a result, no interest payments are payable until the maturity of the obligation, when the debtor fulfills its obligation by a single payment that covers both the initial loan amount and the interest accrued and accumulated over the entire period of existence of the obligation. Instruments of this type are called discount instruments, since the initial amount received as a loan is less than the amount paid upon redemption. The difference between the amount paid upon expiration of the contract and the original borrowed amount represents interest that must be distributed over reporting periods falling within the contract period. Interest accrued for each period is reflected as if it were paid by the debtor, and then borrowed as an additional amount of the same obligation. Thus, in each period, interest expenses and an increase in the obligation are reflected in accounting. When such an instrument exists for more than one reporting period, there are several ways to distribute the total amount of interest over individual periods. One of the simplest and most common approaches is to consider the interest rate constant throughout the entire contract period.

Loans and borrowings are often structured such that periodic payments include both the payment of interest and the repayment of part of the principal amount. The amount by which the periodic payment exceeds the amount of accrued interest reduces the size of the initial principal amount. Over time, the share of accrued interest in payments becomes smaller, and the share of funds directed to the repayment of the initial principal amount increases.

Index-linked securities are financial instruments for which the amount of periodic payments and/or the outstanding principal amount is linked to a price index or a currency exchange rate index. If periodic payments are linked to an index, as in the case of medium-term floating rate bonds, all such payments are considered interest. If the principal amount is linked to an index, the difference between the final redemption price and the issue price is reflected as interest accrued over the entire life of the asset, just as in the case of discount securities whose redemption price is set in advance. In practice, a change in the amount of the outstanding principal amount during a specific reporting period, due to the dynamics of the corresponding index, may be considered as interest accrued in this period in addition to any interest payable in this period. Also, as in the case of discount instruments, interest accrued as a result of indexing is reflected as if these interest amounts were paid by the debtor, and then borrowed as an additional amount of the same obligation.

The total amount of interest payable is divided into interest payable to non-residents (241), interest payable to residents, except for the general government sector (242), and interest payable to other units of the general government sector (243).

Article 2411 Payment of interest on loans and borrowings obtained from foreign states and international organizations, includes Sub-item:

Sub-item 24111 Payment of interest on loans and borrowings obtained from foreign states and international organizations, includes:

24111100 Payment of interest on loans and borrowings obtained from foreign states and international organizations.

Article 2421 Payment of interest on state securities, includes Sub-item:

Sub-item 24211 Payment of interest on state securities, except for the general government sector, includes:

24211100 Payment of interest on short-term state securities

24211200 Payment of interest on long-term state securities

Article 2422 Redemption of debt to the population for indexed amounts, includes:

Sub-item 24221 Redemption of debt to the population for indexed amounts, includes:

24221100 Redemption of debt to the population for indexed amounts

Article 2431 Payment of interest to other units of the general government sector, includes Sub-item:

Sub-item 24311 Payment of interest to other units of the general government sector, includes Element:

24311100 Payment of interest to other units of the general government sector

25 Subsidies

Category 25 Subsidies, refer to funds allocated to government units, enterprises, and organizations (housing and utility services, transport organizations, etc.), based on the level of their production activity.

Subsidies are current gratuitous payments to enterprises made by government units based on the level of production activity of these enterprises or the quantity or value of goods or services they produce, sell, export, or import. The purpose of subsidies may be to influence the level of production, selling prices, or the remuneration received by enterprises.

Subsidies are current transfers. Subsidies may be paid for specific types of products or for production as a whole. A subsidy for a certain type of product is a subsidy paid per unit of goods or services. Such a subsidy may represent a certain monetary amount per unit of goods or services, or may be calculated in accordance with the cost of products as a certain percentage of the price per unit of goods or services. In addition, a subsidy may be calculated as the difference between the established planned price and the market price actually paid by the buyer.

Subsidies also include transfers to state corporations (organizations) and quasi-corporations to compensate for losses incurred by them in the course of their production activity due to the establishment of prices below the level of average production costs as a result of deliberate state economic and social policy. If such losses have accumulated over two or more years, such payments are classified as other miscellaneous capital expenditures (2822).

Subsidies are paid only to producers, and not to final consumers, and are only current, not capital transfers. Transfers made by government units directly to households as consumers, and most transfers to non-profit institutions serving households, are reflected either as social benefits (27) or as other miscellaneous expenses (282) depending on the basis for the payment. Most transfers to units of the general government sector relate to grants (26). Payments to enterprises for the purpose of financing the accumulation of their capital, as compensation for damage caused to non-financial assets, or to cover a large operational deficit accumulated over two or more years, relate to other miscellaneous capital expenditures (2822).

Classified first depending on whether the recipient is a public or private producer, and then depending on whether the recipient is a non-financial or financial enterprise. There are two groups of recipients: Subsidies to public enterprises (251), Subsidies to private enterprises (252).

Article 2511 Subsidies to non-financial public enterprises, includes:

Sub-article 25111 Subsidies to non-financial public enterprises, includes:

25111100 Subsidies to non-financial public enterprises

Article 2512 Subsidies to financial public enterprises, includes:

Sub-article 25121 Subsidies to financial public enterprises, includes:

25121100 Subsidies to financial public enterprises

Article 2521 Subsidies to non-financial private enterprises and entrepreneurs, includes:

Sub-article 25211 Subsidies to non-financial private enterprises, entrepreneurs, includes:

25211100 Subsidies to non-financial private enterprises and entrepreneurs.

Article 2522 Subsidies to financial private enterprises, includes:

Sub-article 25221 Subsidies to financial private enterprises, includes:

25221100 Subsidies to financial private enterprises.

26 Grants

Category Grants 26 refers to gratuitous and non-repayable transfers. They represent optional current or capital transfers from one public unit to another public unit or to governments of foreign states and international organizations. Grants are classified by the type of institutional unit receiving the grant, as well as depending on whether these grants are current or capital.

There are three groups of recipients: grants to governments of foreign states (261), grants to international organizations (262), and grants to other units of the public sector (263).

Current grants are those provided for the purpose of current expenditures and are not associated with the acquisition of any asset. Capital grants provide for the acquisition by the grant recipient of assets, either in the form of monetary transfers that the recipient must use to acquire any asset or assets (except for inventories of raw materials and supplies), or in the transfer of an asset (except for inventories of raw materials and supplies and monetary funds), or in the cancellation of an obligation under a mutual agreement between the creditor and the debtor, or in the assumption of the debt of another institutional unit (since the budget classification is used for cash flow accounting purposes - any capital grants that do not take the form of cash flows will be accounted for in the plan of accounts).

Article 2611 Current grants to governments of foreign states, includes:

Sub-article 26111 Current grants to governments of foreign states, includes:

26111100 Current grants to governments of foreign states

Article 2612 Capital grants to governments of foreign states, includes:

Sub-article 26121 Capital grants to governments of foreign states, includes:

26121100 Capital grants to governments of foreign states

Article 2621 Current grants to international organizations, includes:

Sub-article 26211 Contributions to international organizations and associations within the CIS (current grants), includes:

26211100 Contributions to international organizations

26211200 Contributions to integration associations within the CIS

26211900 Other gratuitous transfers

Article 2622 Capital grants to international organizations, includes:

Sub-article 26221 Capital grants to international organizations, includes:

26221100 Capital grants to international organizations

Article 2631 Current grants to other units of the public sector, includes Sub-articles:

26311 Grants to local budgets

26312 Funds transferred via mutual settlements

26313 Subventions

Sub-article 26311 Grants to local budgets, includes:

26311100 Categorical grants

26311200 Equalization grants

26311300 Incentive grants

Sub-article 26312 Funds transferred via mutual settlements, includes:

26312100 Funds transferred via mutual settlements from the republican to the local budget

26312200 Funds transferred via mutual settlements from the local to the republican budget

26312300 Funds transferred for wage increases

26312400 Funds transferred between levels of local budgets

Sub-article 26313 Subventions, includes:

26313100 Subventions to the Social Fund

Article 2632 Capital grants to other units of the public sector, includes Element:

26321100 Capital grants to other units of the public sector

27 Social Benefits

Category 27 Social Benefits and Payments refers to expenditures from budget funds for benefit payments under social, pension, and medical insurance, including pensions under state pension provision. Social benefits are classified depending on the type of program under which payments are made, among which are identified social security programs, social assistance programs, social insurance programs, etc. Social benefits are defined as transfers in cash or in-kind form for the purpose of protecting the population as a whole or specific categories of citizens from certain social risks. A social risk is an event or circumstance that can have a negative impact on the property status of certain persons either due to the emergence of additional needs for spending funds or as a result of a reduction in their income. For example, providing medical services, unemployment benefits, and social security pensions. All social benefits are current, not capital transfers.

Article 2711 Social security benefits, includes the following Sub-articles and Elements:

Sub-article 27111 Social security benefits, includes Elements:

27111100 Basic part of the pension for social insurance of the population

27111200 Preferential pensions for work in high-altitude conditions

27111300 Pensions for military personnel

27111400 Pensions for large families and mothers of disabled children from childhood

27111500 Pensions for certain categories of the population.

Pensions for special working conditions (e.g., for flight crews) and pensions for certain categories of the population are accounted for, taking into account benefits and additional accruals.

27111600 Preferential pensions for work in remote and hard-to-reach areas

Sub-article 27112 State mandatory insurance of military personnel, includes Element:

27112100 State mandatory personal insurance of military personnel in case of their death, disability

Sub-article 27113 Payments under social insurance of the population, includes Elements:

27113100 Compensation payments for pensions for electricity

27113200 Compensation payments for work-related injuries

27113300 Compensation payments to participants in the elimination of the consequences of the Chernobyl disaster

Sub-article 27114 Allowances under social insurance of the population, includes Elements:

27114100 Allowances for disabled pensions

27114200 Allowances for pensions for special merits

Sub-article 27115 Medical insurance of the population, includes Elements:

27115100 Medical insurance for children under 16 years old

27115200 Medical insurance for pensioners

27115300 Medical insurance for persons receiving social benefits

Social assistance benefits to the population may be paid in cases where there is no social insurance program covering the circumstances in question, when certain households do not participate in existing social insurance programs, or when social insurance benefits are considered insufficient to cover specific needs. Social assistance benefits do not include transfers related to events or circumstances that are usually not covered by social insurance programs, such as natural disasters (social assistance benefits in kind consist of transfers to the population that are similar in nature to social security benefits in kind, and are provided under the same circumstances as social assistance benefits).

Article 2721 Social assistance benefits to the population, includes the following Sub-articles and Elements:

Sub-article 27211 Social assistance benefits to the population, includes Elements:

27211100 Benefits for low-income families

27211200 One-time benefit upon the birth of a child

27211300 Benefits for mothers until the child reaches 1.5 years of age

27211400 Unemployment benefits

27211500 Social payments to the population, social benefits for hero mothers, disabled children from childhood, disabled persons, and elderly persons without pension provision are accounted for.

27211600 Compensation payments in connection with the loss of a breadwinner

Sub-article 27212 Other social benefits and payments, includes Elements:

27212100 Temporary disability benefits

27212200 Maternity and childbirth benefits

27212300 Funeral benefit payments (for burial)

Sub-article 27213 Compensation in lieu of benefits and benefits to the population, includes Element:

27213100 Compensation in lieu of benefits and benefits to the population

Sub-article 27214 Other expenses for employment promotion, includes Elements:

27214100 Expenses for vocational training

27214200 Expenses for organizing public works

27214300 Expenses for microcredit

27214400 Job voucher

Sub-article 27215 Expenses for health improvement measures, includes Element:

27215100 Expenses for health improvement measures for employees and their family members

Sub-article 27216 Gratuitous assistance to the population affected by natural disasters, includes Element:

27216100 Gratuitous assistance to the population affected by natural disasters

28 Other Expenses

Category 28 Other Expenses refers to expenses for compensation for harm caused by illegal actions (inaction) of state authorities or their officials, compensation for moral damage by court decisions, payment of monetary compensation to plaintiffs according to corresponding court decisions. Also, allocations for the formation of reserve funds of the President of the Kyrgyz Republic and the Government of the Kyrgyz Republic and other executive bodies are accounted for. In the event of a decision adopted in the established order to use the funds of these reserve funds, expenses are reflected under the corresponding sections of the functional classification, based on the industry and departmental affiliation.

Expenses related to labor payment, acquisition of services by institutions for their own needs, servicing of state debt obligations, provision of gratuitous and non-repayable transfers to organizations, budgets, and implementation of social security are not included.

Article 2821 Current miscellaneous other expenses, includes the following Sub-articles and Elements:

Sub-article 28211 Scholarships, includes Element:

28211100 Scholarships

Scholarships and other education benefits

Sub-article 28213 Other expenses not classified under other articles, includes Element:

28213100 Other expenses not classified under other articles

Expenses not classified under other sub-articles of current expenses are included. This includes: expenses for compensation for harm caused by illegal actions (inaction) of state authorities or their officials, compensation for moral damage by court decisions, payment of monetary compensation to plaintiffs according to corresponding court decisions, fines, and penalties imposed by court decisions operating under statutory and common law, or quasi-judicial bodies, purchases from market producers of goods and services that are directly transferred to households for final consumption, except for social benefits, payments as compensation for injuries or damage caused by natural disasters, payments as compensation for injuries to physical persons or for damage to property caused by units of the public sector, except for payments under insurance claims not related to life insurance. These payments may be either mandatory by court decision or voluntary payments under out-of-court agreements.

Sub-article 28215 Insurance reserves and other reserve funds, includes Elements:

28215100 Insurance reserves

Insurance premiums, except for life insurance premiums, paid to insurance companies to ensure coverage in case of various adverse events or accidents. Such payments are always reflected as current transfers, insurance claims, except for life insurance claims, which are payable under insurance programs serviced by units of the public sector, upon settlement of those claims that arise in the current reporting period. A claim arises at the moment in time when a random event occurred that became the cause of a justified claim. Such payments are always reflected as current transfers even in the case of payment of large sums.

28215200 Reserve funds

Sub-article 28216 Funds, includes Elements:

28216100 Poverty reduction fund

28216900 Other funds

Sub-article 28217 State Programs, includes Element:

28217100 State investment program

Article 2822 Capital miscellaneous other expenses includes Element:

28221100 Capital miscellaneous other expenses

Capital transfers in cash or in-kind form to market enterprises and non-profit organizations serving households are included, for full or partial coverage of costs for the acquisition of non-financial assets, for coverage of large operational deficits accumulated over two or more years, for cancellation of debt by mutual agreement with the debtor or assumption of debt.

IV. Classification of Asset and Liability Operations

The classification of asset and liability operations contains codes for all monetary operations with assets and liabilities (monetary inflows and outflows).

The following categories are included in the section "Asset and Liability Operations":

31 Non-financial assets

32 Financial assets

33 Liabilities

Each category consists of groups, articles, sub-articles, and elements.

All budget articles in the Classification of Asset and Liability Operations are accounted for at the 6-digit level. Assets and liabilities are divided into monetary receipts (inflows) and monetary payments (outflows) with corresponding codification.

All receipt codes are represented by the sign - 1; payments by the sign - 2.

Capital repair of non-financial assets is denoted by the sign - 3 (the sixth digit of the code).

For example,

31121 Vehicles

31121 1 10 Sale of passenger cars

31121 2 20 Acquisition of passenger cars

31121 3 10 Capital repair of passenger cars

31 Non-financial assets

Category 31 Non-financial assets. All operations that lead to an increase in the assets of an institutional unit are called acquisitions. Except for the consumption of fixed capital, all operations leading to a decrease in the assets of an institutional unit are called disposals. Accordingly, the results of operations with a certain category of assets can be presented either as total acquisition and total disposal, or as net acquisition.

Net acquisition of inventories of raw materials and supplies is called "change in inventories of raw materials and supplies". Operations with fixed assets, valuables, and non-produced assets can be generally presented as acquisition, disposal, and consumption of fixed capital. Net acquisition of assets can, of course, be negative.

Capital repair does not lead to the creation of new assets that can be identified and valued separately. However, the cost of such repair is added to the existing cost of the base asset. Capital repair of existing assets leading to an increase in their production capacity, extension of service life, or both, is accounted for as acquisition of fixed assets, whereas maintenance and current repair of fixed assets represent expenses related to the category of costs for the use of goods and services.

Proceeds from the sale of non-financial assets are credited to the resource part of the corresponding budgets and can be used as sources of financing current expenditures of the corresponding budgets.

The following groups are included:

311 Fixed assets

312 Inventories

313 Valuables

314 Land and other non-produced assets

311 Fixed assets

3111 Buildings and structures

This budget article includes the acquisition, capital repair, and construction of all types of buildings and structures and is divided depending on how the building is used. In addition to the acquisition of buildings, the following codes are also used for payments in cases where a budget institution initiates construction projects, i.e., it builds a building on its own.

If fixed assets are acquired at open auctions, the auction fee is included in the total cost of the fixed asset.

In addition to operations reflecting the acquisition of newly constructed buildings and structures, the acquisition of buildings and structures includes expenses for clearing and preparing construction sites and the cost of all fixtures, apparatus, and equipment that are an integral part of buildings and structures.

Some structures, such as buildings, roads, and bridges, may be built for collective use by groups of households. Upon completion of construction, ownership rights to such structures may be transferred to a unit of the public sector that takes responsibility for their maintenance. In the case of such a transfer, the acquisition of the structure is reflected in the accounting together with the receipt of a capital transfer in kind.

Sub-article 31111 Residential buildings and premises is intended for accounting for buildings that are fully or mainly used as housing, including garages and other structures related to housing. This category also includes houseboats, barges, residential vans, and caravans used as a primary place of residence, as well as residential premises acquired for military personnel.

311111 Sale of residential buildings and premises

31111110 Sale of apartments

31111120 Sale of houses

31111190 Sale of other residential buildings and premises

311112 Acquisition and construction of residential buildings and premises

31111210 Acquisition and construction of apartments

31111220 Acquisition and construction of houses

31111290 Acquisition and construction of other residential buildings and premises

311113 Capital repair of residential buildings and premises

31111310 Capital repair of apartments

31111320 Capital repair of houses

31111390 Capital repair of other residential buildings and premises

Sub-article 31112 Non-residential buildings is intended for accounting for all buildings except residential premises, for example, administrative buildings, schools, hospitals, theaters and cinemas, sports palaces, cultural centers, other buildings for public entertainment, warehouses, and production buildings, commercial buildings, hotels, dormitories, etc. Buildings and structures acquired for military purposes are included in this category if they are similar to civilian buildings acquired for production purposes and can be used in the same way.

311121 Sale of non-residential buildings

31112110 Sale of production buildings

31112120 Sale of institutional buildings

31112130 Sale of military buildings

31112190 Sale of other buildings

311122 Acquisition and construction of non-residential buildings

31112210 Acquisition and construction of production buildings

31112220 Acquisition and construction of institutional buildings

31112230 Acquisition and construction of military buildings

31112290 Acquisition and construction of other buildings

311123 Capital repair of non-residential buildings

31112310 Capital repair of production buildings

31112320 Capital repair of institutional buildings

31112330 Capital repair of military buildings

31112390 Capital repair of other buildings

31113 Structures

This budget sub-article includes the sale, acquisition, capital repair, and construction of all types of structures and is divided by the type of structure. Structures include: highways, roads, elevated highways, tunnels, underground passages, railways, airport runways, sewage systems, waterways, bridges, dams, mines, tunnels, communication lines, power lines, pipelines, sports facilities, monuments, etc. Also, structures acquired for military purposes are accounted for if, like civilian structures, they can be used in the same way. In addition, under this sub-article, expenses for labor payment under a piece-rate bonus system are also accounted for, i.e., the amount of paid wages depends on the volume of work performed and percentage-of-work certificates.

311131 Sale of structures

31113110 Sale of production structures

31113120 Sale of roads

31113130 Sale of bridges

31113190 Sale of other structures

311132 Acquisition and construction of structures

31113210 Acquisition and construction of production structures

31113220 Acquisition and construction of roads

31113230 Acquisition and construction of bridges

31113290 Acquisition and construction of other structures

311133 Capital repair of structures

31113310 Capital repair of production structures

31113320 Capital repair of roads

31113330 Capital repair of bridges

31113390 Capital repair of other structures

3112 Machinery and equipment

31121 Vehicles

This budget sub-article includes the sale, acquisition, capital repair, and creation of all types of vehicles and is divided by the type of vehicle. Vehicles include:

rolling stock of railway, water, and road transport (electric locomotives, diesel locomotives, steam locomotives, motor cars, motor-draisines, wagons, flatcars, tank cars, motor ships, steamers, diesel-electric ships, tugs, barges and lighters, boats and service and auxiliary vessels, rescue vessels, floating piers, sailing vessels, trucks and passenger cars, trailers, dump trucks, tankers, buses, tractor-trailers, etc.);
air transport rolling stock (aircraft, helicopters);
draft transport (wagons, sleds, etc.);
production transport (electric cars, motorcycles, mopeds, bicycles, carts, etc.);
all types of sports transport.

311211 Sale of vehicles

31121110 Sale of passenger cars

31121120 Sale of buses

31121130 Sale of trucks

31121140 Sale of trains

31121150 Sale of water vehicles

31121160 Sale of air transport

31121190 Sale of other vehicles

311212 Acquisition of vehicles

31121210 Acquisition of passenger cars

31121220 Acquisition of buses

31121230 Acquisition of trucks

31121240 Acquisition of trains

31121250 Acquisition of water vehicles

31121260 Acquisition of air transport

31121290 Acquisition of other vehicles

311213 Capital repair of vehicles

31121310 Capital repair of passenger cars

31121320 Capital repair of buses

31121330 Capital repair of trucks

31121340 Capital repair of trains

31121350 Capital repair of water vehicles

31121360 Capital repair of air transport

31121390 Capital repair of other vehicles

31122 Mechanisms and production equipment

This sub-article of the budget includes the sale, purchase, and creation of all types of machinery and production equipment. In cases where equipment is created by the budgetary institution itself, costs associated with performing this work are accounted for as the acquisition of machinery and production equipment.

This budget sub-article is divided into three categories: production, agriculture, and others. Examples of machinery may include power machines and equipment, working machines and equipment, measuring instruments, regulating instruments and devices, laboratory equipment, computing equipment, office equipment, medical equipment and apparatus, military-purpose machines and mechanisms, large boilers used for heating, production equipment, cleaning machines, irrigation equipment, production printing presses, and other machines and equipment:

power machines and equipment, machine-generators producing thermal and electrical energy, and machine-engines converting various types of energy (water energy, wind energy, thermal energy, electrical energy, etc.) into mechanical energy, i.e., motion energy;
working machines and equipment, machines, apparatus, and equipment intended for mechanical, thermal, and chemical impact on the subject of labor in the process of creating products or services of a production nature, and for moving the subject of labor in the production process using mechanical engines, human force, and animal force;
measuring instruments-dosers, ammeters, barometers, wattmeters, water meters, vacuum gauges, vaporimeters, voltmeters, altimeters, galvanometers, geodetic instruments, hygrometers, indicators, compasses, manometers, chronometers, special scales, measure containers, cash registers, etc.;
regulating instruments and devices - oxygen-breathing devices, regulating devices (electrical, pneumatic, and hydraulic), automatic control panels, centralization and interlocking apparatus, dispatcher control linear devices, etc.;
laboratory equipment - pyrometers, regulators, calorimeters, humidity determination devices, distillation stills, laboratory hammers, devices for testing gas impermeability, devices for testing sample tensile strength, microscopes, thermostats, stabilizers, fume hoods, etc.;
medical equipment - medical equipment (dental chairs, operating tables, beds with special equipment, etc.), special disinfection and sterilization equipment, equipment for milk kitchens and milk stations, blood transfusion stations, etc.

311221 Sale of machinery and production equipment

31122110 Sale of production machinery and equipment

31122120 Sale of agricultural machinery and equipment

31122190 Sale of other machinery and equipment

311222 Acquisition of machinery and production equipment

31122210 Acquisition of production machinery and equipment

31122220 Acquisition of agricultural machinery and equipment

31122290 Acquisition of other machinery and equipment

311223 Major repair of machinery and production equipment

31122310 Major repair of production machinery and equipment

31122320 Major repair of agricultural machinery and equipment

31122390 Major repair of other machinery and equipment

31123 Furniture, office equipment, and tools

This sub-article includes the sale and acquisition of all types of furniture, office equipment, and tools. This budget sub-article is divided into five categories: furniture, office equipment, information technology equipment, tools, and others. Examples of items accounted for in this budget sub-article may include furniture and office accessories, computer equipment, office equipment, copying equipment, electrical equipment and apparatus related to radio, television, and communications, air conditioners, and others, as well as books, textbooks, and study aids.

311231 Sale of furniture, office equipment, and tools

31123110 Sale of furniture

31123120 Sale of office equipment

31123130 Sale of computer equipment

31123140 Sale of tools

31123150 Sale of textbooks, study aids, and books

31123190 Sale of other furniture and equipment

311232 Acquisition of furniture, office equipment, and tools

31123210 Acquisition of furniture

31123220 Acquisition of office equipment

31123230 Acquisition of computer equipment

31123240 Acquisition of tools

31123250 Acquisition of textbooks, study aids, and books

31123290 Acquisition of other furniture and equipment

3113 Other fixed assets

31131 Cultivated assets, including plants and animals

This sub-article includes the sale and acquisition of all types of cultivated assets that are used repeatedly or continuously for more than one year for the production of goods and services. This sub-article is divided into six categories: certified seeds, plants, animals, productive livestock, working livestock, and other cultivated assets not classified elsewhere. Examples of what this budget sub-article may include are: plants cultivated for growing vegetables, fruits, nuts, etc., seeds for specific plants, such as tomato seeds, apples, cultivated grape varieties, as well as:

working livestock - horses, oxen, camels, donkeys, and other working animals (including transport and sports horses and other transport animals);
productive and breeding livestock - cows, breeding bulls, buffaloes, and yaks (except working ones), breeding stallions and breeding mares (non-working), mares transferred to herd management, breeding camels and camels (non-working), doe deer and bucks (antlered), breeding boars and sows, ewes, goats, rams, etc.

Acquisition of cultivated assets (31131) includes the acquisition from other units of plants and animals cultivated for the annually produced output, and the cost of similar plants and animals produced from own resources. Disposals include animals and plants sold or disposed of in other ways, including animals sold for slaughter and plants cut down before the end of their life span. Disposals do not include extraordinary losses of animals and plants due to major epidemics, pollution, drought, famine, or other natural disasters. Capital consumption includes accidental losses of animals and plants due to natural causes, as well as the decrease in the value of plants and animals as they age.

311311 Sale of cultivated assets, including plants and animals

31131110 Sale of certified seeds

31131120 Sale of plants

31131130 Sale of animals

31131140 Sale of productive livestock

31131150 Sale of working livestock

31131190 Sale of other cultivated assets

311312 Acquisition of cultivated assets, including plants and animals

Expenses incurred in connection with mineral exploration are accounted for as expenses for the acquisition of intangible fixed assets (31132). Expenses for mineral exploration include costs for actually performed test drilling, and all other costs incurred to enable such tests, in particular, for aerial and other exploration, as well as transportation costs. The value of the asset resulting from this activity is measured not by the cost of the newly discovered deposit, but by the cost of funds allocated for exploration during the reporting period. Capital consumption for such assets can be calculated using average service lives similar to those used by mining or oil corporations in their own accounts.

31131210 Acquisition of certified seeds

31131220 Acquisition of plants

31131230 Acquisition of animals

31131240 Acquisition of productive livestock

31131250 Acquisition of working livestock

31131290 Acquisition of other cultivated assets

31132 Intangible assets

This sub-article includes the sale and acquisition of all types of intangible assets, i.e., non-monetary assets that do not have a physical form. This budget sub-article is divided into three categories: copyrights and patents, rights to subsoil, and other rights and other intangible assets. Examples of intangible assets accounted for in this budget sub-article include copyrights for the production of certain goods; rights to subsoil and for the extraction of certain minerals, such as gold; licenses for computer software; copyrights for certain songs, patents, original works of entertainment, literature, and art, etc.

Acquisition of computer software includes programs, program descriptions, and auxiliary materials for both system and application software, which are expected to be used for more than one year. This category also includes the purchase or development of large databases that the institutional unit expects to use for more than one year. Independently developed software is valued at its production cost.

311321 Sale of intangible assets

31132110 Sale of copyrights and patents

31132120 Sale of rights to subsoil

31132130 Sale of rights to use frequencies

31132190 Sale of other rights and intangible assets

311322 Acquisition of intangible assets

31132210 Acquisition of copyrights and patents

31132220 Acquisition of rights to subsoil

31132230 Acquisition of rights to use frequencies

31132290 Acquisition of other rights and intangible assets, including acquisitions of computer software and other rights

312 Inventories

3121 Strategic reserves

Strategic reserves are goods stored for strategic purposes, having special significance for the country and necessary for ensuring mobilization needs; performing priority work in the aftermath of emergencies and natural disasters; providing state support to various sectors of the economy, enterprises, institutions, and organizations to stabilize the economy during temporary disruptions in the supply of key types of raw materials and fuel and energy resources, and food in case of imbalances between supply and demand in the domestic market; and for providing humanitarian aid.

31211 Reserves of the State Material Reserve Fund

This sub-article includes the sale and acquisition of State Material Reserve funds. These include reserves stored to ensure mobilization needs of the Kyrgyz Republic, priority work in the aftermath of emergencies and natural disasters; providing state support to various sectors of the economy, enterprises, institutions, and organizations to stabilize the economy during temporary disruptions in the supply of key types of raw materials and fuel and energy resources, and food in case of imbalances between supply and demand in the domestic market; and for providing humanitarian aid.

312111 Sale of State Material Reserve Fund reserves

31211110 Sale of fuel and lubricants

31211120 Sale of grain crops

31211190 Sale of other State Material Reserve Fund reserves

312112 Acquisition of State Material Reserve Fund reserves

31211210 Acquisition of fuel and lubricant reserves

31211220 Acquisition of grain crop reserves

31211290 Acquisition of other State Material Reserve Fund reserves

3122 Other reserves

31221 Raw materials and materials

This sub-article includes the sale and acquisition of raw materials and materials that are not classified as strategic by nature. This sub-article includes reserves stored by an institution with the intention of using them as resources in the process of production or service provision. Depending on the departmental affiliation, household goods and office supplies, fuel and lubricants (GSM), spare parts, building materials, food products, medicines and bandages, military-purpose reserves, strict accountability forms, agricultural products, grain reserves, unprocessed food products, unprocessed underground materials, such as brown coal, etc., may be accounted for.

312211 Sale of raw materials and materials

31221110 Sale of raw materials and materials

312212 Acquisition of raw materials and materials reserves

31221210 Acquisition of raw materials and materials reserves

31222 Work in progress

In the presence of work-in-progress reserves (31222), operations are, in principle, reflected continuously throughout the production process, in order to reflect the cost of consumed raw materials and materials, other goods and services, labor, and other resources. Upon completion of production, the accounting reflects an operation representing a decrease in work-in-progress reserves and an increase in either finished goods reserves (31223) or the sale of goods and services.

312221 Sale of work-in-progress reserves

31222110 Sale of work-in-progress reserves

312222 Acquisition of work-in-progress reserves

31222210 Acquisition of work-in-progress reserves

31223 Finished goods

This sub-article includes the sale and acquisition of finished goods reserves. They will include all goods that have undergone full processing or production process and are ready for final consumption or sale.

312231 Sale of finished goods

31223110 Sale of finished goods

312232 Acquisition of finished goods

31223210 Acquisition of finished goods

31224 Goods for resale

This sub-article includes the sale and acquisition of goods that were purchased for subsequent resale. They will include all goods that are held as reserves and will be sold to the population for broad consumption, for example, through retail outlets, such as books through bookstores or grocery items in supermarkets.

When goods acquired for resale (31224) are sold or disposed of in other ways, their cost is reflected in the accounting as expenses for the use of goods and services. Thus, in this case, an operation should be reflected that decreases goods for resale reserves and increases the use of goods and services (22).

312241 Sale of goods for resale

31224110 Sale of goods for resale

312242 Acquisition of goods for resale

31224210 Acquisition of goods for resale

313 Valuables

Valuables are produced goods of significant value that are acquired and stored primarily as a means of accumulation and are not used mainly for production and consumption purposes.

3131 Precious metals and stones

31311 Precious metals and stones

This sub-article is intended for accounting for gold, silver, platinum, and platinum group metals (palladium, iridium, rhodium, ruthenium, osmium) in any form and state: in raw materials, alloys, semi-finished products, industrial products, chemical compounds, scrap, and waste, as well as precious stones: diamonds, emeralds, rubies, sapphires, in raw or processed form.

313111 Sale of precious metals and stones

31311110 Sale of precious metals and stones

313112 Acquisition of precious metals and stones

31311210 Acquisition of precious metals and stones

3132 Cultural heritage assets

31321 Cultural heritage assets

This sub-article accounts for movable and immovable objects of historical and cultural heritage. Immovable objects include:

monuments of history: buildings, structures, memorial places, historical necropolises and memorials associated with major historical events in the life of the people, the development of society and the state, science and technology, culture and daily life of peoples, as well as with the life of outstanding figures;
monuments of archaeology: caves, settlements, urban settlements, tepe, turtkul, remains of ancient settlements, fortifications, fortifications, both above-ground and underwater, ancient production and mines, canals and irrigation systems, roads and bridges, individual kurgans and necropolises, rock paintings, and rock epigraphy;
monuments of urban planning and architecture: architectural ensembles and complexes, historical centers, quarters, squares, streets, remains of ancient planning and construction of cities and other settlements, structures of civil, industrial, military, religious architecture, folk architecture, as well as associated works of monumental, fine, decorative-applied, garden-park, and other types of art;
single objects: archaeological finds, antiquities, coins, elements of immovable monuments subject to dismemberment, anthropological and ethnological materials, historical relics, works of art (painting, graphics, applied art, cinema and photography art), documentary monuments forming part of the national archival fund - handwritten, typewritten, graphic, film, photo documents, video and audio recordings, as well as rare printed editions;
complex objects: historically formed complexes, funds, and collections of the aforementioned single objects, taken as a whole, as well as complexes, funds, and collections of natural science values having (as a whole) historical significance.

313211 Sale of cultural heritage assets

31321110 Sale of cultural heritage assets

313212 Acquisition of cultural heritage assets

31321210 Acquisition of cultural heritage assets

3133 Jewelry

31331 Jewelry

This sub-article is intended for accounting for items made of precious metals and precious stones, used as ornaments and a means of accumulation.

313311 Sale of jewelry

31331110 Sale of jewelry

313312 Acquisition of jewelry

31331210 Acquisition of jewelry

314 Land and other non-produced assets

3141 Land

This article includes the sale and acquisition of all types of land. This budget article is divided into two sub-articles for accounting for agricultural and non-agricultural land.

31411 Agricultural land

This sub-article is intended for accounting for land provided for agricultural needs.

314111 Sale of agricultural land

31411110 Sale of agricultural land

314112 Acquisition of agricultural land

31411210 Acquisition of agricultural land

31412 Non-agricultural land

This sub-article is intended for accounting for any land not belonging to the category of agricultural land.

314121 Sale of non-agricultural land

31412110 Sale of non-agricultural land

314122 Acquisition of non-agricultural land

31412210 Acquisition of land for residential buildings and structures

31412220 Acquisition of land for production purposes

31412290 Acquisition of land for other purposes

32 Financial assets

Financial assets are assets that give the right to one institutional unit, which is the owner of the asset, to receive one or more payments from another unit in accordance with the terms and provisions provided for in the contract concluded between these two units.

All operations that lead to an increase in the assets held by an institutional unit are called acquisitions.

All operations that lead to a decrease in the assets held by an institutional unit are called disposals. Accordingly, the results of operations with financial assets of a certain category can be presented either as total acquisition and total disposal, or as net acquisition.

Operations that lead to a change in any category of financial assets are never combined with operations that lead to a change in the same category of liabilities. That is, an increase in the amount of loans and credits held by an institutional unit as financial assets, minus an increase in the amount of loans and credits as liabilities, is never called a net acquisition of loans and credits.

Includes the acquisition and sale of all financial assets carried out by the Government of the Kyrgyz Republic, including:

cash on bank accounts;
long-term and short-term securities acquired by the Government of the Kyrgyz Republic (securities issued by the Government of the Kyrgyz Republic are a liability);
loans provided by the Government of the Kyrgyz Republic to state bodies and local self-government bodies, as well as to other legal and natural persons;
share of ownership (shares) of enterprises, such as state enterprises;
other receivables, such as tax revenues payable to the Government of the Kyrgyz Republic.

Divided into internal and external financial assets. Sales codes reflect inflows of funds to the Treasury, while codes indicating acquisition are payments and represent outflows of funds from the Treasury.

The main user of this component of the budget classification is the Ministry of Finance of the Kyrgyz Republic, taking into account its role in financial management and the budget process carried out on behalf of the Government of the Kyrgyz Republic.

321 Internal financial assets

3213 Securities, except shares

Securities are divided into short-term, i.e., with a term of less than 12 months, and long-term, more than 12 months. Securities are liquid financial instruments. They are proof that another enterprise is obliged to settle, usually by paying money, upon the sale of the security. The issuer has a corresponding obligation for this financial asset.

Internal securities include: bank or state notes, such as treasury bills, bonds, and unsecured bonds, commercial bills, contractual deposit certificates, and other securities.

32131 Short-term securities, except shares

321311 Sale of short-term securities, except shares

32131110 Sale of short-term securities, except shares

321312 Acquisition of short-term securities, except shares

32131210 Acquisition of short-term securities, except shares

32132 Long-term securities, except shares

321321 Sale of long-term securities, except shares

32132110 Sale of long-term securities, except shares

321322 Acquisition of long-term securities, except shares

32132210 Acquisition of long-term securities, except shares

3214 Credits, loans, and advances

When the Government of the Kyrgyz Republic provides financing to other parties, and this financing must be repaid, this operation is a financial asset for the Government of the Kyrgyz Republic. The enterprise receiving the borrowed funds reflects the corresponding liability.

Borrowings are divided into loans to other levels of government administration, for example, aiyl okmotu, and loans to enterprises, financial institutions, and natural persons.

Credit agreement terms often provide for periodic payments that cover all interest expenses accrued since the previous periodic payment and the repayment of a portion of the original loan amount. Between payments, interest accrual and its addition to the principal loan amount occur continuously. In practice, periodic payments are usually divided into two operations, one of which is equivalent to the amount of interest accrued since the previous payment, and the second is a payment towards the repayment of the original principal debt.

32141 Loans to other levels of government

321411 Repayment of loans by other levels of government

32141110 Repayment of budget loans by local authorities

32141190 Repayment of budget loans by other levels of government

321412 Issuance of loans to other levels of government

32141210 Issuance of budget loans to local authorities

32141290 Issuance of budget loans to other levels of government

32142 Loans to enterprises, financial institutions, and the population

321421 Repayment of loans by enterprises, financial institutions, and the population

32142110 Repayment of loans by enterprises and organizations

32142120 Repayment of loans by financial institutions

32142130 Repayment of loans by the population

321422 Issuance of loans to enterprises, financial institutions, and the population

32142210 Issuance of loans to enterprises and organizations

32142220 Issuance of loans to financial institutions

32142230 Issuance of loans to the population

3215 Shares and other forms of equity participation

The government often owns and manages state-owned enterprises. In some cases, the government sells its rights to companies, for example, through privatization, acquisition of a new enterprise, or increasing its own share in these enterprises. These operations result in cash inflows and outflows in the Treasury and are accounted for under this budget classification item.

32151 Shares and other forms of equity participation

321511 Sale of shares and other forms of equity participation

32151110 Sale of shares

32151190 Sale of other forms of equity participation

321512 Acquisition of shares and other forms of equity participation

32151210 Acquisition of shares

32151290 Acquisition of other forms of equity participation

3217 Other internal receivables

Other settlements (with debtors) due to the Government are accounted for as receivables. All internal financial assets that have not been classified above are accounted for in this item.

32171 Other internal receivables

321711 Repayment of other internal receivables

32171110 Repayment of other internal receivables

321712 Recognition of other internal receivables

32171210 Recognition of other internal receivables

322 External financial assets; instructions regarding external financial assets are analogous to internal financial assets.

33 Liabilities

A liability is a debt or obligation to act or perform something in a certain way.

Operations that lead to an increase in liabilities are called assumption of liabilities. Operations that lead to a decrease in liabilities have various names: payment, reduction, buyback, liquidation, or repayment. Changes in liabilities can be presented either as their total assumption and total reduction, or as net assumption of liabilities.

Includes receipt and repayment of all liabilities of the Government of the Kyrgyz Republic, including:

issuance of long-term and short-term securities (securities purchased by the Government are an asset) by the Government;
borrowing by the Government from external and internal creditors;
other payables, such as settlements for goods and services.

Divided into internal and external liabilities. The item codes for borrowing, receipt, and issuance represent cash inflows to the Treasury, while the repayment codes are payments and represent cash outflows from the Treasury. The main user of this component of the budget classification is the Ministry of Finance of the Kyrgyz Republic, taking into account its role in financial management and the budget process carried out on behalf of the Government of the Kyrgyz Republic.

331 Internal liabilities

3313 Securities, except shares

33131 Government short-term securities, except shares

This sub-item is intended for accounting for government treasury bills, treasury obligations, and other short-term debt securities with a maturity of up to one year issued by the Ministry of Finance of the Kyrgyz Republic and local self-government bodies.

331311 Issuance of government short-term securities, except shares

33131110 Issuance of government short-term securities, except shares

33131190 Issuance of other government short-term securities, except shares

331312 Repayment of government short-term securities, except shares

33131210 Repayment of government short-term securities, except shares

33131290 Repayment of other government short-term securities, except shares

33132 Government long-term securities, except shares

This sub-item is intended for accounting for government treasury bills, treasury obligations, and other long-term debt securities with a maturity of more than one year issued by the Ministry of Finance of the Kyrgyz Republic and local self-government bodies.

331321 Issuance of government long-term securities, except shares

33132110 Issuance of government long-term securities, except shares

33132190 Issuance of other government long-term securities, except shares

331322 Repayment of government long-term securities, except shares

33132210 Repayment of government long-term securities, except shares

33132290 Repayment of other government long-term securities, except shares

3314 Internal borrowings

When the Government of the Kyrgyz Republic borrows funds in the domestic market, this is a liability for the Government. Borrowings are divided into borrowings from units subordinate to the Government and borrowings from enterprises, financial institutions, and individuals.

33141 Borrowings from other units of government

331411 Receipt of borrowings from other units of government

33141110 Receipt of borrowings from other units of government

33141190 Receipt of borrowings from other levels of local budget

331412 Repayment of borrowings to other units of government

33141210 Repayment of borrowings to other units of government

33141290 Repayment of borrowings to other levels of local budget

33142 Borrowings from enterprises, organizations, financial institutions

331421 Receipt of borrowings from enterprises, organizations, financial institutions

33142110 Receipt of borrowings from enterprises, organizations, financial institutions

331422 Repayment of borrowings to enterprises, organizations, financial institutions

33142210 Repayment of borrowings to enterprises, organizations, financial institutions

3317 Other internal payables

Other settlements (debts) belonging to the Government are accounted for as other payables. All internal liabilities that have not been classified earlier are accounted for in this item.

33171 Other internal payables

331711 Other internal payables

33171110 Other internal payables

331712 Repayment of other internal payables

33171210 Repayment of other internal payables

332 External liabilities

3324 External borrowings

In cases where the Government borrows funds in the international market, this is considered a liability for the Government.

Borrowings are divided into:

bilateral, for example, the United Kingdom;
multilateral, for example, the World Bank;
international financial institutions, for example, international bank No.;
other external debt, for example, borrowings from an individual or a non-financial international organization.

33241 Bilateral debt agreements

332411 Receipt of borrowings under bilateral debt agreements

33241110 Receipt of borrowings under bilateral debt agreements

332412 Repayment of obligations under bilateral debt agreements

33241210 Repayment of obligations under bilateral debt agreements

33242 Multilateral debt agreements

332421 Receipt of borrowings under multilateral debt agreements

33242110 Receipt of borrowings under multilateral debt agreements

332422 Repayment of obligations under multilateral debt agreements

33242210 Repayment of obligations under multilateral debt agreements

33243 Foreign financial institutions

332431 Receipt of borrowings from foreign financial institutions

33243110 Receipt of borrowings from foreign financial institutions

332432 Repayment of obligations to foreign financial institutions

33243210 Repayment of obligations to foreign financial institutions

33249 Other external debt

332491 Receipt of other external borrowings

33249110 Receipt of other external borrowings

332492 Repayment of other external borrowings

33249210 Repayment of other external borrowings

Lineage: No known changes

Timeline

What changed in the obligations