On approval of a Standard Methodology for Estimating the cost of digital Data Products for government agencies, state-owned legal entities and quasi-public Sector entities

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Order of the Chairman of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan dated April 27, 2026 No. 3. Registered with the Ministry of Justice of the Republic of Kazakhstan on April 28, 2026 No. 38565

In accordance with paragraph 8 of Article 31 of the Digital Code of the Republic of Kazakhstan, I ORDER:

1. To approve the attached Standard Methodology for Estimating the Cost of Digital Data Products for government agencies, state-owned Legal Entities and Quasi-public Sector Entities.

2. The Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan shall ensure, in accordance with the procedure established by the legislation of the Republic of Kazakhstan:

1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) posting of this order on the Internet resource of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan after its official publication;

3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit to the Department of Administrative and Legal Support of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.

3. Control over the implementation of this order is entrusted to the supervising Deputy Chairman of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan.

4. This order will enter into force on July 12, 2026 and is subject to official publication.

Chairman of the Agency for Strategic Planning and Reform of the Republic of Kazakhstan

A. Irgaliev

"APPROVED" by the Ministry of Artificial Intelligence and Digital Development of the Republic of Kazakhstan

Appendix to the Order of the Chairman of the Agency for Strategic Planning and Reform of the Republic of Kazakhstan on April 27, 2026 No. 3

A typical methodology for estimating the cost of digital data products for government agencies, state-owned legal entities and quasi-public sector entities

Chapter 1. General provisions

1. This Standard Methodology for Estimating the Cost of digital Data Products for government agencies, state-owned Legal entities and quasi-public Sector Entities (hereinafter referred to as – The standard methodology) was developed in accordance with paragraph 8 of Article 31 of the Digital Code of the Republic of Kazakhstan, the International Financial Reporting Standard, Accounting Rules in Public Institutions, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated May 12, 2025 No. 223, as well as the Law of the Republic of Kazakhstan "On Valuation Activities in the Republic of Kazakhstan" and establishes the basic requirements and approaches to estimating the value of digital data products of government agencies, state-owned legal entities and quasi-public sector entities.

2. When applying this Standard Methodology, government agencies, state-owned legal entities and quasi-public sector entities independently determine valuation methods and calculate the cost of digital data products based on the provisions of this Standard Methodology.

3. The requirements of this Standard Methodology do not apply to the National Bank of the Republic of Kazakhstan, its departments and the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market.

4. The following concepts are used in this Standard Methodology:

1) intellectual property is the result of intellectual creative activity and equivalent means of individualization of a legal entity, products of an individual and a legal entity, works or services performed by them;

2) the right holder is a legal entity that legally holds exclusive property rights to the result of intellectual activity, including the right to use, transfer and alienate the relevant object.

5. A digital data product on the digital data exchange and turnover platform may be the subject of transactions, alienation and transfer on the terms determined by the copyright holder, with the exception of publicly available information provided for by the legislation of the Republic of Kazakhstan.

6. Recognition of a digital data product as an asset involves the process of converting data from the status of information to the status of a legally recognized and economically valuable object with a legal and market dimension.

A digital data product is recognized as an asset if:

1) the organization intends to receive economic benefits directly related to this asset;

2) the value of the asset is reliably determined;

3) the asset can be exchanged for other assets or for fiat money.

7. To determine the value of digital data products, the copyright holder must rely on the following principles:

1) the relevance and uniqueness of digital data products for the market;

2) The labor cost of producing digital data products.

Chapter 2. Cost estimation

8. The cost of digital data products is estimated in the following cases:

1) when evaluating assets for making transactions of a civil nature;

2) when evaluating assets for financial reporting;

3) when determining the value of the collateral item;

4) when determining the value of property contributions to the authorized capital;

5) when determining the value of the debtor's property during bankruptcy proceedings;

6) when determining the value of the gratuitously received property;

7) when insuring intellectual property objects and the risks of copyright holders in their use;

8) when determining the damage caused to the copyright holder as a result of violation of intellectual property rights;

9) when assigning intellectual property rights and issuing a license for their use.

Chapter 3. Methods for estimating the value of digital data products

9. The main factors influencing the cost of a digital data product are:

1) the amount and period of income generated by the asset;

2) the cost of creating and operating digital data products;

3) the price on the market when there are similar digital data products.

10. The evaluation of digital data product objects, depending on the specific object, the purpose of the assessment and the availability of reliable information, can be performed using a profitable, market-based and cost-based approach.

11. The revenue approach evaluates a digital data product based on its ability to generate economic benefits in the future.

12. Prerequisites for the application:

1) The projected revenue of digital data products can be accurately estimated and measured in monetary terms;

2) The risk from the sale of digital data products can be measured;

3) the payback period from the sale of digital data products can be predicted;

4) The quality of digital data products meets the market criteria.

13. When using the revenue approach method, the following sequence of actions is assumed:

1) the projected net cash flow generated through the use of digital data products is calculated;

2) the discount rate (capitalization) is determined;

3) for cash flows lasting more than 5 years, the reverse (terminal) value is calculated.;

4) the present value of future cash flows is determined by discounting (capitalization);

5) the coefficient, which takes into account the nature of the production of digital data products (individual, serial or mass), is determined by the method of expert assessments;

6) The cost of digital data products is calculated by multiplying the present value of future cash flows by a coefficient that takes into account the nature of digital data products.

14. The market approach method involves evaluating a digital data product based on the assumption that there is an open market for digital data products.

15. The prerequisites for the application of the market method are:

1) the possibility of comparing the cost of similar digital data products sold on the open market;

2) a well-developed infrastructure for trading digital data products;

3) conditions that ensure transparency of pricing.

16. When using the market approach method, the following sequence of actions is applied:

1) a selection of comparable digital data products and services is carried out, the sale price of which is known from open sources.;

2) indexes are calculated based on the factors of difference between comparable digital data products and the evaluated digital data product, including:

- the industry of using the digital data product;

- the value and degree of security of the digital data product;

- the category of a business entity (small, medium and large enterprises) in which a digital data product is being implemented;

- the scale of use of the digital data product;

- the validity period of the digital data product;

- the risk of using a digital data product;

3) the cost of each comparable digital data product is reduced to the cost of the digital data product being evaluated using the specified indexes;

4) The value of a digital data product is defined as the average of the quoted values of comparable digital data products.

17. The cost approach method estimates the cost of digital data products based on the costs associated with their collection, processing, storage, and security.

18. Prerequisites for the application:

1) Digital data products are usable or in use;

2) The correlation between the cost and costs of digital data products can be determined using methods such as comparative analysis, historical data analysis, and market research.;

3) The costs of developing digital data products include the costs of collecting, processing, storing, transmitting, and securing digital data products;

4) The costs of digital data products can be classified by direct and indirect costs and related taxes;

5) The appropriate cost adjustment factor for digital data products can be reasonably estimated;

6) The quality of digital data products meets the market criteria.

19. When using the cost approach method, according to the approved tariffs and output volumes, all costs incurred by the copyright holder of digital data products for their production and sale are established.

20. If necessary, the break-even point is calculated, at which the income from the sale of digital data products is equal to the costs for their production and sale.

21. The choice of a particular method depends on the objectives of estimating the value of digital data products.

22. It is recommended to use the cost approach method for balancing, the revenue approach method for selling, or the market approach method.

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