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KZTO 2023-12-31 FY — report review

Status: OK; Currency: KZT; Amounts unit: millions; Forms: ✓ ✓ ✓

Дата публикации отчёта: Не сохранена для этого периода — укажите financial_report_date в строке (EDGAR filingDate, KASE change_date или manual_catalog).

Full financial report: Ссылка

PDF (local): /root/projects/frontier/data/raw_pdfs/KZTO/2023-12-31_FY_kaztransoil-jsc-consolidated-financial-statements-for-the-ye.pdf

Чтобы заново выполнить поиск форм и превью из PDF, откройте эту ссылку Основная ссылка запускает пересчёт в фоне: панель статуса, затем готовая страница. Тяжёлый режим с refresh по умолчанию тоже в фоне (иначе прокси даёт 502). &sync=1 — только для одного долгого синхронного ответа (не рекомендуется). Можно ?refresh=1, ?recalc=1, ?nocache=1 или ?recompute=1. (дождаться в браузере: синхронное обновление)

По умолчанию — быстрый просмотр (таблица метрик и номера страниц форм), чтобы прокси не отваливался по таймауту. Полные превью и таблицы — ?heavy=1.

Сопоставление метрик (значение → evidence)

Значения метрик приведены к единицам дашборда, где это применимо; в колонке evidence — сохранённый фрагмент из текстового слоя PDF или OCR на этапе извлечения.

Statement pages (discovery)

Ниже — последняя полная реконструкция форм (сканы PDF + таблицы + проверки субитогов), сохранённая после запуска с ?heavy=1. Откройте тяжёлый режим, чтобы пересчитать, если менялись PDF, discovery или извлечение. полные превью и таблицы (?heavy=1).

Превью страниц и восстановленные таблицы

Подсветка Жёлтая строка — совпадение с evidence; оранжевая ячейка — точное число, взятое для метрики (наведите на строку). Выручка Опер. прибыль Аморт. и износ EBITDA Чистая прибыль cash debt_short debt_long Активы Капитал Операц. ДДС Инвест. ДДС

Зелёная / янтарная / красная полоса у подписи строки — итог/субитог, где сумма детальных строк сравнивается с числом в отчёте (эвристика). Под каждой таблицей — список проверок (Σ строк vs отчёт, статус).

P&L

P&L — PDF page 44

Camelot table (pages 44, primary page 44).

#	Joined label	Line item	Column 2	Column 3	Column 4	Column 5
0	Information on profit or loss and other	Information on profit or loss and other
1	comprehensive income of joint venture	comprehensive income of joint venture
2	for the year	for the year
3	Revenue 43,421,318 86,842,636 43,159,420 86,318,840	Revenue	43,421,318	86,842,636	43,159,420	86,318,840
4	Income from continuing operations for the year 15,985,553 31,971,106 14,725,683 29,451,366	Income from continuing operations for the year	15,985,553	31,971,106	14,725,683	29,451,366
5	Other comprehensive income 1,370,110 2,740,220 10,924,328 21,848,656	Other comprehensive income	1,370,110	2,740,220	10,924,328	21,848,656
6	Total comprehensive income 17,355,663 34,711,326 25,650,011 51,300,022	Total comprehensive income	17,355,663	34,711,326	25,650,011	51,300,022
7	Dividends (2,500,000) (5,000,000) (5,000,000) (10,000,000)	Dividends	(2,500,000)	(5,000,000)	(5,000,000)	(10,000,000)
8	Additional information	Additional information
9	Depreciation and amortization (8,453,558) (16,907,116) (8,019,870) (16,039,740)	Depreciation and amortization	(8,453,558)	(16,907,116)	(8,019,870)	(16,039,740)
10	Interest income 292,482 584,964 178,304 356,608	Interest income	292,482	584,964	178,304	356,608
11	Interest expense (1,813,858) (3,627,716) (2,296,651) (4,593,302)	Interest expense	(1,813,858)	(3,627,716)	(2,296,651)	(4,593,302)
12	Income/(loss) on exchange differences 288,249 576,498 (1,866,634) (3,733,268)	Income/(loss) on exchange differences	288,249	576,498	(1,866,634)	(3,733,268)
13	Income tax еxpense (4,020,586) (8,041,172) (3,837,018) (7,674,036)	Income tax еxpense	(4,020,586)	(8,041,172)	(3,837,018)	(7,674,036)

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

BS

BS — PDF page 60

Camelot table (pages 60, primary page 60).

#	Joined label	Line item	31 December 2023	Charged → to profit	Charged → to other	Other	2022	Charged → to profit	Charged → to other	Other	2022
0	Deferred income tax balances, calculated by applying the statutory income tax rates in effect at the respective statement of financial position dates to the temporary differences between		Deferred income tax balances, calculated by applying the statutory income tax rates in effect at the
1	the basis of assets and liabilities and the amounts reported in the consolidated financial statements, comprised the following at 31 December 2023 and 2022:		the basis of assets and liabilities and the amounts reported in the consolidated financial statement
2	Charged Charged				Charged				Charged
3	Charged to other Charged to other			Charged	to other			Charged	to other
4	31 December to profit comprehen- 31 December to profit comprehen- 1 January		31 December	to profit	comprehen-		31 December	to profit	comprehen-		1 January
5	In thousands of Tenge 2023 and loss sive income Other 2022 and loss sive income Other 2022	In thousands of Tenge	2023	and loss	sive income	Other	2022	and loss	sive income	Other	2022
6	Deferred tax assets	Deferred tax assets
7	Employee benefits and other employee	Employee benefits and other employee
8	related accrued liabilities 2,774,841 335,880 (40,473) 5 2,479,429 266,979 (116,499) 29 2,328,920	related accrued liabilities	2,774,841	335,880	(40,473)	5	2,479,429	266,979	(116,499)	29	2,328,920
9	Reserve for impairment of advances to	Reserve for impairment of advances to
10	suppliers 10,780 − − − 10,780 − − − 10,780	suppliers	10,780	−	−	−	10,780	−	−	−	10,780
11	Provision for obsolete and slow-moving	Provision for obsolete and slow-moving
12	inventories 2,196 953 − − 1,243 209 − − 1,034	inventories	2,196	953	−	−	1,243	209	−	−	1,034
13	Provision for assets retirement and land	Provision for assets retirement and land
14	recultivation obligation and other	recultivation obligation and other
15	provisions 9,129,797 608,014 388,784 − 8,132,999 465,746 (1,362,157) 2,119,977 6,909,433	provisions	9,129,797	608,014	388,784	−	8,132,999	465,746	(1,362,157)	2,119,977	6,909,433
16	Lease liabilities 1,458,351 (392,473) − 1,665,148 185,676 (384,673) − 278,147 292,202	Lease liabilities	1,458,351	(392,473)	−	1,665,148	185,676	(384,673)	−	278,147	292,202
17	Taxes payable 150,975 (15,742) − − 166,717 28,569 − − 138,148	Taxes payable	150,975	(15,742)	−	−	166,717	28,569	−	−	138,148
18	Revaluation of investments in bonds 11,779 11,779 − − − (19,679) − − 19,679	Revaluation of investments in bonds	11,779	11,779	−	−	−	(19,679)	−	−	19,679
19	Transfer of losses for subsequent periods 5,656,947 4,402,584 − − 1,254,363 1,254,363 − − −	Transfer of losses for subsequent periods	5,656,947	4,402,584	−	−	1,254,363	1,254,363	−	−	−
20	Unrealized income from intragroup	Unrealized income from intragroup
21	transactions 42,187 − − − 42,187 (63,636) − − 105,823	transactions	42,187	−	−	−	42,187	(63,636)	−	−	105,823
22	Provision for expected credit losses 225,696 (26,325) − − 252,021 (4,255) − − 256,276	Provision for expected credit losses	225,696	(26,325)	−	−	252,021	(4,255)	−	−	256,276
23	Discount on long-term accounts	Discount on long-term accounts
24	receivables 116,946 (34,362) − − 151,308 (37,089) − − 188,397	receivables	116,946	(34,362)	−	−	151,308	(37,089)	−	−	188,397
25	Deferred income 5,225,093 (559,832) − − 5,784,925 1,065,124 − − 4,719,801	Deferred income	5,225,093	(559,832)	−	−	5,784,925	1,065,124	−	−	4,719,801
26	Less: deferred tax assets net-off deferred	Less: deferred tax assets net-off deferred
27	tax liabilities (24,805,588) − − (6,343,940) (18,461,648) − − (5,745,832) (12,715,816)	tax liabilities	(24,805,588)	−	−	(6,343,940)	(18,461,648)	−	−	(5,745,832)	(12,715,816)
28	Deferred tax assets − 4,330,476 348,311 (4,678,787) − 2,571,658 (1,478,656) (3,347,679) 2,254,677	Deferred tax assets	−	4,330,476	348,311	(4,678,787)	−	2,571,658	(1,478,656)	(3,347,679)	2,254,677
29	Deferred tax liabilities	Deferred tax liabilities
30	Property, plant and equipment (122,828,945) 2,324,287 636,990 − (125,790,222) 3,129,531 (33,286,881) (2,119,977) (93,512,895)	Property, plant and equipment	(122,828,945)	2,324,287	636,990	−	(125,790,222)	3,129,531	(33,286,881)	(2,119,977)	(93,512,895)
31	Right-of-use assets (1,344,553) 501,719 − (1,665,148) (181,124) 319,317 − (278,147) (222,294)	Right-of-use assets	(1,344,553)	501,719	−	(1,665,148)	(181,124)	319,317	−	(278,147)	(222,294)
32	Add: deferred tax assets net-off deferred	Add: deferred tax assets net-off deferred
33	tax liabilities 24,805,588 − − 6,343,940 18,461,648 − − 5,745,832 12,715,816	tax liabilities	24,805,588	−	−	6,343,940	18,461,648	−	−	5,745,832	12,715,816
34	Deferred tax liabilities (99,367,910) 2,826,006 636,990 4,678,792 (107,509,698) 3,448,848 (33,286,881) 3,347,708 (81,019,373)	Deferred tax liabilities	(99,367,910)	2,826,006	636,990	4,678,792	(107,509,698)	3,448,848	(33,286,881)	3,347,708	(81,019,373)
35	Net deferred income tax liabilities (99,367,910) 7,156,482 985,301 5 (107,509,698) 6,020,506 (34,765,537) 29 (78,764,696)	Net deferred income tax liabilities	(99,367,910)	7,156,482	985,301	5	(107,509,698)	6,020,506	(34,765,537)	29	(78,764,696)

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

CF

CF — PDF page 65

Camelot table (pages 65, primary page 65).

#	Joined label	Line item	31 December 2023
0	KazTransOil JSC Consolidated financial statements	KazTransOil JSC	Consolidated financial statements
1	NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)	NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
2	37. RELATED PARTY TRANSACTIONS (continued)	37. RELATED PARTY TRANSACTIONS (continued)
3	Cash flows to related parties related to the payment of dividends are as follows:	Cash flows to related parties related to the payment of dividends are as follows:
4	For the year ended 31 December		For the year ended 31 December
5	In thousands of Tenge 2022 Notes 2023	In thousands of Tenge	2022 Notes 2023
6	Cash flows to related parties	Cash flows to related parties
7	Dividends paid to the KMG 18 (9,000,473) (13,500,710)	Dividends paid to the KMG	18 (9,000,473) (13,500,710)
8	Dividends received from joint ventures 9 7,636,855 3,960,351	Dividends received from joint ventures	9 7,636,855 3,960,351
9	Total (1,363,618) (9,540,359)	Total	(1,363,618) (9,540,359)
10	Total accrued compensation to key management personnel for the year ended 31 December 2023 amounts to	Total accrued compensation to key management personnel for	the year ended 31 December 2023 amounts to
11	605,563 thousand Tenge (for the year ended 31 December 2022: 739,172 thousand Tenge). Payments to key personnel	605,563 thousand Tenge (for the year ended 31 December 2022: 739,172 thousand Tenge). Payments to ke
12	consist primarily of payroll costs and remuneration established by contracts and Company’s internal regulations.	consist primarily of payroll costs and remuneration established by contracts and Company’s internal
13	38. CONTINGENT LIABILITIES AND COMMITMENTS	38. CONTINGENT LIABILITIES AND COMMITMENTS
14	Operating environment	Operating environment
15	Kazakhstan continues economic reforms and development of its legal, tax and regulatory frameworks as required by a	Kazakhstan continues economic reforms and development of its legal, tax and regulatory frameworks as
16	market economy. The future stability of Kazakhstan economy is largely dependent upon these reforms and developments	market economy. The future stability of Kazakhstan economy is largely dependent upon these reforms a
17	and the effectiveness of economic, financial and monetary measures undertaken by the government.	and the effectiveness of economic, financial and monetary measures undertaken by the government.
18	Kazakhstan economy continued to be impacted by a volatility in crude oil prices and a continuing devaluation of	Kazakhstan economy continued to be impacted by a volatility in crude oil prices and a
19	Kazakhstani Tenge. The combination of the above along with other factors resulted in reduced access to capital, a higher	Kazakhstani Tenge. The combination of the above along with other factors resulted in reduced access
20	cost of capital, increased inflation and uncertainty regarding economic growth. Management believes it is taking	cost of capital, increased inflation and uncertainty regarding economic growth. Management
21	appropriate measures to support the sustainability of the Group’s business in the current circumstances.	appropriate measures to support the sustainability of the Group’s business in the current circumstan
22	The war in Ukraine	The war in Ukraine
23	The war in Ukraine, started in 2022, triggers a number of IFRS accounting considerations affecting the financial	The war in Ukraine, started in 2022, triggers a number of IFRS accounting consideration
24	statements. Many countries have imposed, and continue to impose, new sanctions on specified Russian entities and	statements. Many countries have imposed, and continue to impose, new sanctions on specif
25	individuals. The situation together with potential fluctuations in commodity prices, foreign exchange rates, restrictions to	individuals. The situation together with potential fluctuations in commodity prices, foreign exchang
26	imports and exports, availability of local materials and services and access to local resources will directly impact entities	imports and exports, availability of local materials and services and access to local resources will
27	that have significant operations or exposures in, or to Russia or Ukraine. The war and its direct and indirect consequences	that have significant operations or exposures in, or to Russia or Ukraine. The war and its direct an
28	may impact entities other than those with direct interests in the involved countries, for instance, as a result of exposure to	may impact entities other than those with direct interests in the involved countries, for instance,
29	fluctuations in commodity prices and foreign exchange rates, as well as the possibility of a protracted economic downturn.	fluctuations in commodity prices and foreign exchange rates, as well as the possibility of a protrac
30	As the war continues and new sanctions are introduced the overall impact remains fluid. The long-term consequences of	As the war continues and new sanctions are introduced the overall impact remains fluid. The long-ter
31	the current economic situation are difficult to predict, and management’s current expectations and estimates may differ	the current economic situation are difficult to predict, and management’s current expectations and e
32	from actual results.	from actual results.
33	Risk monitoring of secondary sanctions	Risk monitoring of secondary sanctions
34	During the period ended 31 December 2023 and as of the specified reporting date, the Group complied with the	During the period ended 31 December 2023 and as of the specified reporting date, the
35	requirements and restrictions established by the applicable sanctions imposed by the European Union, the United States	requirements and restrictions established by the applicable sanctions imposed by the European Union,
36	of America and other countries against the Russian Federation (RF), as well as certain citizens and companies of the RF		of America and other countries against the Russian Federation (RF), as well as certain citizens and
37	in connection with the hostilities that began on the territory of Ukraine in February 2022.	in connection with the hostilities that began on the territory of Ukraine in February 2022.
38	The Group's management believes that the risk of secondary sanctions against the Group's companies is low.	The Group's management believes that the risk of secondary sanctions against the Group's companies i
39	Taxation	Taxation
40	Kazakhstan’s tax legislation and regulations are subject to ongoing changes and varying interpretations. Instances of	Kazakhstan’s tax legislation and regulations are subject to ongoing changes and varying
41	inconsistent opinions between local, regional and national tax authorities are not usual, including opinions with respect	inconsistent opinions between local, regional and national tax authorities are not usual, including
42	to IFRS treatment of revenues, expenses and other items in the financial statements. The current regime of penalties and	to IFRS treatment of revenues, expenses and other items in the financial statements. The current reg
43	interest related to reported and discovered violations of Kazakhstan’s tax laws are severe.	interest related to reported and discovered violations of Kazakhstan’s tax laws are severe.
44	Penalties are generally 80% of the taxes additionally assessed and interest is assessed at the refinancing rate established	Penalties are generally 80% of the taxes additionally assessed and interest is assessed at the refin
45	by the National Bank of Kazakhstan multiplied by 1.25. As a result, penalties and interest can amount to multiples of any	by the National Bank of Kazakhstan multiplied by 1.25. As a result, penalties and interest can amoun
46	assessed taxes. Fiscal periods remain open to review by tax authorities for five calendar years proceeding the year of	assessed taxes. Fiscal periods remain open to review by tax authorities for five calendar years proc
47	review. Under certain circumstances reviews may cover longer periods.	review. Under certain circumstances reviews may cover longer periods.

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

CF — PDF page 66

No Camelot table — OCR (v8) below.

v8 OCR page 66: empty rows.

Formulas used

• Net debt: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (mln); [DeepSeek] net_debt (mln KZT, batch apply)
• EBITDA: [DeepSeek] ebitda (mln KZT, batch apply)