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THE RESOLUTION OF THE NATIONAL COMMISSION PERFORMING STATE REGULATION IN THE FIELD OF POWER AND UTILITIES OF UKRAINE

of October 10, 2017 No. 1223

About approval of the Procedure (rules) of the organization and accounting on licensed types of activity subjects of managing in the field of heat supply

According to article 17 of the Law of Ukraine "About the National commission performing state regulation in the field of power and utilities" the National commission performing state regulation in spheres of power and utilities decides:

1. Approve the Procedure (rules) for the organization and accounting on licensed types of activity by subjects of managing in the field of heat supply which is applied.

2. This resolution becomes effective from the date of, its publication following behind day in the official printing publication - the Pravitelstvenny Kuryer newspaper.

Chairman of NKREKP

D. Vovk

Approved by the Resolution of the National commission performing state regulation in the field of power and utilities of Ukraine of October 10, 2017 No. 1223

Procedure (rules) for the organization and accounting on licensed types of activity subjects of managing in the field of heat supply

1. General provisions

1.1. Action of this Procedure (rules) extends to subjects of natural monopolies and subjects of managing in the adjacent markets which perform or intend to perform economic activity on production of heat energy on the heatgenerating installations (further - production of heat energy), of transportation of heat energy by the high-level and local (distribution) thermal networks (further - transportation of heat energy), delivery of heat energy and are licensees of NKREKP (further - licensees).

1.2. This Procedure (rules) determines the mechanism, the principles, procedures and unified methodical bases of the organization and accounting by licensed types of activity separately from other types of economic activity which state regulation performs NKREKP.

1.3. In this Procedure (rules) terms are used in the following values:

assets of general purpose - assets which are used more than in one type of economic activity, including assets of general production and general economy appointment;

allocation base - indicator of measurement of certain factor which exerts the greatest impact on amount of the corresponding operating or other expenses and is used for their distribution in case of impossibility of reference of separate expense types directly to certain type of economic activity;

vertically integrated company - the heatsupplying companies with two and more types of the productions interconnected among themselves (organizationally, technology and economically) combined by the single purpose of activities;

production product cost (works, services) are the direct expenses of the main operating activiies expressed in cash on production (works, services) and the distributed variables and fixed general production expenses of operating activiies of the company;

expenses of general purpose - the expenses connected with implementation by the licensee more than one type of economic activity and which for the purposes of determination of financial result by types of economic activity are distributed on the basis of the allocation bases established or approved by authorized body for the purposes of pricing;

intraeconomic calculations - the calculations arising at vertically integrated company in case of the interconnected implementation of the licensed and other types of economic activity for the purpose of disclosure of information on their income, expenses, financial results, assets and liabilities on the principles established by this Procedure (rules);

the cost element is set of economically homogeneous expenses;

the involved assets - assets which are connected or are used in economic activity of the licensee and include current and non-current assets;

external consumers are buyers to whom the licensee implements heat energy on rates for the corresponding category of consumers (the population, budgetary institutions, the religious organizations, other consumers (except the population));

the capital (equity) is exceeding of book value of company assets on its obligations (i.e. result of the first Section of liability of balance (the report on financial condition));

accounting on licensed types of activity is system of collection, processing and preparation of information necessary for NKREKP for effective implementation of tasks of state regulation of activities of subjects of the natural monopolies and subjects acting in the adjacent markets;

complete product cost (works, services) are the total expenses expressed in cash consisting of cost of sales of products (works, services), the distributed operating expenses of the period (administrative, other operating expenses) and finance costs of the company;

directly involved assets - assets which are used only in one type of economic activity;

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