It is registered
Ministry of Justice of Ukraine
October 18, 2018
No. 1172/32624
of September 12, 2018 No. 239
About approval of the Procedure for consideration by local government bodies of calculations of rates for heat energy, its production, transportation and delivery, and also calculations of rates for the utilities provided for their installation
According to the resolution of the Cabinet of Ministers of Ukraine of June 1, 2011 to No. 869 "About ensuring single approach to forming of rates for housing and communal services", to Item 2 of the resolution of the Cabinet of Ministers of Ukraine of October 11, 2017 No. 817 "About modification of the Procedure for forming of rates for heat energy, its production, transportation and delivery, services in centralized heating and supply of hot water", to Item 8 of the Regulations on the Ministry of Regional Development, Construction and Housing of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of April 30, 2014 No. 197, I ORDER:
1. Approve the Procedure for consideration by local government bodies of calculations of rates for heat energy, its production, transportation and delivery, and also calculations of rates for the utilities provided for their installation which is applied.
2. To department of economy of life support systems (Hotsyanovskaya N. V.) together with Legal department (Chepelyuk A. V.) provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.
3. This order becomes effective along with enforcement of the Law of Ukraine of November 9, 2017 No. 2189-VIII "About housing and communal services", but not earlier than day of its official publication.
4. To impose control of execution of this order on the deputy minister Kruglyak of E.B.
Vice-Prime Minister Ukrainyministr of regional development, construction and housing and communal services of Ukraine
G. Zubko
It is approved: Chairman of the Public regulatory service of Ukraine |
K. Lyapina |
The First Deputy Chairman of Public service of Ukraine on safety issues of foodstuff and consumer protections |
A.A.Zhuk |
Chairman of the Antimonopoly Committee of Ukraine |
Yu. Terentyev |
Acting as the Chief executive of Association of the cities of Ukraine |
V. V. Sidorenko |
Head of the Secretariat Joint representative body the parties of employers at the national level |
G. Ilyichev |
Approved by the Order of the Ministry of Regional Development, Construction and Housing of Ukraine of September 12, 2018, No. 239
1. This Procedure determines the procedure of consideration by local government bodies of calculations of rates for heat energy, its production, transportation and delivery, and also calculations of rates for the utilities given subjects of managing irrespective of patterns of ownership which perform (or having intention to perform) economic activity on production of heat energy, transportation of heat energy by the high-level and local (distribution) thermal networks (further - transportation) and deliveries of heat energy, centralized water supply and water disposal (further - licensed activities) and in the procedure established by the legislation obtained the corresponding licenses of Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations, and subjects of managing irrespective of patterns of ownership (further - subjects of managing), which render (or have intention to render) the utilities determined by article 5 of the Law of Ukraine "About housing and communal services" (except delivery services and to distribution of natural gas, supply and distribution of electrical energy), for the subsequent establishment of rates according to the powers conferred by the Laws of Ukraine "About local self-government in Ukraine", "About heat supply", "About drinking water, drinking water supply and water disposal", "About housing and communal services", "About waste management".
2. This Procedure is applied by local government bodies in time:
considerations of calculations of rates for heat energy, its production, transportation and delivery, and also calculations of rates for utilities (delivery services of heat energy, to supply of hot water, centralized water supply, centralized water disposal, management of household waste, and also transaction of collection, transportation, recovery and removal of household waste) also extends to the subjects of managing specified in Item of 1 this Procedure;
establishment of rates for transactions on collection and transportation of the household waste offered by the winner of tender on implementation of transactions on collection and transportation of household waste in competitive offers.
3. In this Procedure terms are used in such values:
establishment of rates - adoption by local government body of the decision on establishment of rates for heat energy, its production, transportation and delivery, delivery services of heat energy, to supply of hot water, centralized water supply, centralized water disposal, management of household waste;
the statement - the written appeal of the subject of managing to local government body of the corresponding territorial community in the territory of which the subject of managing performs (it intends to perform) licensed activities, provides (it intends to provide) utilities, or in the local government body representing common interests of territorial communities of villages, settlements and cities (if the subject of managing is in common property of territorial communities) about establishment of rates for heat energy, its production, transportation and delivery, utilities;
the applicant - the subject of managing who files in local government body petition for establishment of rates for heat energy, its production, transportation and delivery, utilities;
adjustment of rates - recalculation of rates in connection with change during the term of their action of amount of separate components which cost changed for the reasons which are not depending on the subject of managing;
cross subsidizing - movement of the income from implementation of economic activity on production, transportation and delivery of heat energy, and also provision of utilities for financial support of other type of economic activity within one subject of managing.
Other terms are used in the values given in the Laws of Ukraine "About housing and communal services", "About heat supply", "About local self-government in Ukraine", "About waste management", resolutions of the Cabinet of Ministers of Ukraine of June 01, 2011 No. 869 "About ensuring single approach to forming of rates for utilities" and of September 26, 2023 No. 1031 "About approval of the Procedure for forming of the weighted average rate for service in management of household waste and also rates for collection, transportation, recovery and removal of household waste.
4. The subject of managing (applicant) gives to local government body in paper and electronic forms (including in the format doc, docx, excel) calculations of rates together with the statement, confirmatory materials and documents used when carrying out calculations of rates.
In case of impossibility of submission by the subject of managing (applicant) to local government body of calculations of rates together with the statement, confirmatory materials and documents used when carrying out calculations of rates in paper form in connection with maintaining in the corresponding territory of military (fighting) operations, their representation only electronically is allowed.
In that case the subject of managing (applicant) shall sign the application and calculations of rates with imposing of the digital signature and/or the seal which are based on the qualified certificate of open key.
The set of documents given the subject of managing (applicant) to local government body is subject to registration of clerical work by service.
5. Calculations of rates are perfromed by subjects of managing according to requirements of the Procedure for forming of rates for heat energy, its production, transportation and delivery, delivery services of heat energy and supply of hot water, the Procedure for forming of the rates for centralized water supply and centralized drainage system approved by the resolution of the Cabinet of Ministers of Ukraine of June 1, 2011 No. 869, and the Procedure for forming of the weighted average rate for service in management of household waste, and also rates for collection, transportation, recovery and removal of household waste approved by the resolution of the Cabinet of Ministers of Ukraine on September 26, 2023 No. 1031.
6. By results of consideration of the rates provided by the subject of managing (applicant) according to requirements of this Procedure of payments by local government body establishment of the corresponding rates is performed.
The structure of rates surely is applied to the decision on establishment of rates.
Establishment of rates is performed as in case of complete review (recalculation) of rates and their structures, and by results of adjustment of rates.
7. Calculation and establishment of rates for heat energy, its production for the subjects of managing performing production of heat energy on installations with use of alternative energy sources for requirements of the organizations and the organizations financed from the government or local budget and also for needs of the population is performed according to article 20 of the Law of Ukraine of the Law of Ukraine "About heat supply".
1. For establishment of rates for heat energy, its production, transportation and delivery, utilities the applicant submits to local government body the application for establishment of rates in the form given in appendix 1 to this Procedure and also the calculations of rates confirming materials and documents which were used during such calculations namely:
1) the explanatory note about need of establishment of rates containing reasons for planned costs of the subject of managing on their components, the analysis of results of financial and economic activities for base period and the expected changes in planning period (in any form);
2) information on the subject of managing (applicant) with indication of data on availability at it of licenses for centralized water supply and centralized water disposal, production of heat energy, transportation of heat energy by the high-level and local (distribution) thermal networks and delivery of heat energy, activities for management of dangerous wastes which is licensed taking into account the features determined by the Law of Ukraine "About waste management" and permission to implementation of transactions on processing of waste, the number of consumers by their categories, the list of consumers with indication of their location / place of residence, system of the taxation of the subject of managing, features of production, transportation and delivery of heat energy, provision of utilities, contact information of the applicant, etc. (in any form);
3) information on the sredneuchetny number of personnel of the subject of managing (applicant). In need of increase in number of workers and/or expenses on compensation for accounting in rates which move for consideration of local government body subjects of managing provide in local government body for review the corresponding explanations and reasons for such changes;
4) copy of the staff list of the subject of managing;
5) copy of the collective agreement of the subject of managing (in the presence);
6) the investing program of the subject of managing developed according to requirements of regulatory legal acts in the respective sphere (in the presence);
7) copies of constituent documents (charter, extract from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming, etc.);
8) copies of administrative documents on accounting policy of the company with determination of allocation base of the incurred expenses;
9) copies of the agreements signed by subjects of managing for ensuring production, transportation and delivery of heat energy, provision of utilities;
10) information on book value of fixed assets, other non-current tangible and intangible assets with breakdown on groups and types of activity as of the first in which calculations of rates move;
2. To documents, the certain Item 1 of this Section, the subject of managing performing activities in the respective sphere (heat supply, centralized water supply, centralized water disposal, management of household waste) apply the calculations of rates confirming the materials and documents considering features of activities of appropriate subject of managing according to requirements of this Procedure.
If during effective period of rates for heat energy, its production, transportation and delivery, utilities I will eat around the expenses connected with implementation of licensed activities and/or provision of utilities did not change (or changed and leads to cost change no more than for 2% of the extent of cost on the basis of which rates are established), the subject of managing (applicant) for establishment of the corresponding rates for new term (without change of their size) submits to local government body the application for establishment of rates in the form given in appendix 1 to this Procedure and information with reasons for invariance of rates, in particular, that will contain the analysis of the actual expenses of the subject of managing incurred for the corresponding period of application of rates to consumers and the expenses which entered the planned complete cost of heat energy, its production, transportation and delivery utilities on the basis of which rates for the corresponding planned period were established (in any form).
3. In case of establishment of rates in the sphere of heat supply the applicant in addition provides:
1) calculations of straight-line rates for the planned period:
on production of heat energy (the approximate form of calculation is given in appendix 2);
on transportation of heat energy (the approximate form of calculation is given in appendix 3);
on delivery of heat energy (approximate form of calculation it is given in appendix 4);
on heat energy (the approximate form of calculation is given in appendix 5).
Calculation by the subject of managing of two-part rates for heat energy is perfromed according to the forms approved by authorized bodies according to the approximate forms necessary for calculation of two-part rates for heat energy, the delivery services of heat energy and supply of hot water approved by the order of the Ministry of Regional Development, Construction and Housing of Ukraine of July 17, 2019 No. 162;
2) calculation of losses of the company which are suffered during consideration of calculations of rates for heat energy, its production, transportation and delivery for the corresponding category of consumers, establishments and their promulgation by local government body (in the presence) (the approximate form of calculation is given in appendix 6);
3) the copy of the decision of local government body on compensation of damage of the subject of managing from the local budget which are suffered during the period of consideration of calculations of rates for heat energy, its production, transportation and delivery for the corresponding category of consumers, establishment and their promulgation by local government body (in the presence);
4) the annual plan of production, transportation and delivery of heat energy, rendering delivery services of heat energy and supply of hot water constituted based on actual and the predicted production volumes, transportation and delivery of heat energy, provision of services taking into account the signed agreements and other technical and economic factors (approximate form see in appendix 7);
Measure calculations of the annual plan of production, transportation and delivery of heat energy and documents which confirm and prove 5), in particular:
item-by-item monthly calculation of useful leave of heat energy to own consumers and for economic needs of the subject of managing in the sphere of heat supply for the planned period by each source of heat energy and categories of consumers;
the register of the attached thermal load of own consumers according to the signed delivery agreements of heat energy by categories of consumers and objects of heatconsumption of the subject of managing;
analytical information concerning amounts of consumption of heat energy by consumers which have counters, and concerning compliance of the actual temperature of the heat carrier for base period in the giving and return pipelines to the corresponding indicators of the approved temperature schedule on each source of heat energy;
information on accomplishment by the subject of managing of recalculations of the size of service fee on delivery of heat energy and supply of hot water in previous periods according to the Procedure approved by the Cabinet of Ministers of Ukraine;
6) monthly settlement of technological losses of heat energy in thermal networks for the planned period by each source of heat energy and the documents confirming basic data for calculation, in particular:
information on the extent of thermal networks of the subject of managing by sources of heat energy, method of laying, type of isolation, year of commissioning (carrying out upgrade, reconstruction and so forth);
copy of the temperature working schedule of heating system;
information of rather actual leakages of the heat carrier from thermal networks for the last three years;
7) the copy of the regulations of specific expenses of fuel and energy resources approved in accordance with the established procedure;
8) calculation of fuel, technological costs of the electric power and water for the planned period (in natural and cost units of measure) and documents which confirm them and prove. Calculations shall contain settlement formulas, explanations with reference to the corresponding regulations by which applicants are guided during accomplishment of calculations, the accurate basic data confirmed with verified copies of documents, in particular:
passport copies of coppers, pumping equipment, fans, smoke exhausters, water treatment equipment, thermal networks, etc.;
copies of operational documentation - repair magazines of coppers, copies of regime cards of adjustment of coppers, the water treatment equipment and so forth;
information on organizational and technical measures for economy of fuel and energy resources;
information of rather actual expenses of fuel and energy resources by each source of heat energy, thermal Item, pumping point for the base period and the period preceding basic;
9) the copy of the schedule of scheduled preventive repair work for the planned period, the managing approved by subject, and defective acts;
10) the copy of the design estimates on carrying out repair work;
11) copies of decisions of the owner on use of property which is used during production, transportation and delivery of heat energy, delivery-acceptance certificates of the specified property;
12) the copy of the order of the subject of managing on setting standards of fuel consumption and lubricants on road transport;
13) the certificate of total installed capacity of sources of heat energy, including by sources, and the certificate of the total extent of thermal networks by diameters of pipelines;
14) calculation of cost of technological fuel on production of heat energy boiler rooms (the approximate form of calculation is given in appendix 8);
15) calculation of cost of technological expenses of the electric power on production and transportation of heat energy (the approximate form of calculation is given in appendix 9);
16) information on the subject of managing who performs production/transportation/delivery of heat energy renders delivery services of heat energy and supply of hot water (general characteristic) (the approximate form of provision of information is given in appendix 10);
17) copies of the statistical reporting for the base period and the period previous basic and also since the beginning of the current year:
form No. 1 "Balance (The report on financial condition)" (appendix 1 to the National provision (standard) of financial accounting 1 "General requirements to the financial reporting" approved by the order of the Ministry of Finance of Ukraine of February 7, 2013 No. 73, registered in the Ministry of Justice of Ukraine on February 28, 2013 for No. 336/22868);
form No. 2 "The report on financial results (Comprehensive income statement)" (appendix 1 to the National provision (standard) of financial accounting 1 "General requirements to the financial reporting" approved by the order of the Ministry of Finance of Ukraine of February 7, 2013 No. 73, registered in the Ministry of Justice of Ukraine on February 28, 2013 for No. 336/22868);
form No. 1-PV (quarter) "The report on work", approved by the order of Public service of statistics of Ukraine of May 12, 2022 No. 87;
form No. 2 entrepreneurship (annual) "Structural inspection of the company", approved by the order of Public service of statistics of Ukraine of June 10, 2022 No. 184;
form No. 2-OC INV (annual) "The report on availability and movement of non-current assets, depreciation and capital investments", approved by the order of Public service of statistics of Ukraine of June 10, 2022 No. 181;
form No. 11-mtp (annual) "The delivery report and energy use", approved by the order of Public service of statistics of Ukraine of May 25, 2022 No. 107;
form No. 4-mtp (annual) "The report on use and fuel reserves", approved by the order of Public service of statistics of Ukraine of May 26, 2022 No. 109;
form No. 2TP-vodkhoz (annual) "The report on water use", approved by the order of the Ministry of Ecology and Natural Resources of Ukraine of March 16, 2015 No. 78, registered in the Ministry of Justice of Ukraine on April 03, 2015 for No. 382/26827;
investment form No. 2 (quarter) "The report on capital investments", approved by the order of Public service of statistics of Ukraine of June 10, 2022 No. 181;
the expense statement of production and financial performance of activities of subjects of managing from provision of services on delivery of heat energy and supply of hot water in approximate form No. 1 of expenses of production and financial performance of activities of subjects of managing from realization of heat energy, provision of services on the delivery of heat energy and supply of hot water approved by the order of the Ministry of development of communities and the territories of Ukraine of December 16, 2019 No. 312 "About implementation of monitoring of condition of calculations for housing and communal services and other indicators in the sphere of housing and communal services" (in edition of the order of the Ministry of development of communities and the territories of Ukraine of October 04, 2022 No. 180);
The tax declaration on the company income tax which form is approved by the order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, No. 1415/27860 registered in the Ministry of Justice of Ukraine on November 11, 2015 (with changes);
The tax declaration on payment for the earth (the land tax and/or the rent for the parcels of land of the state-owned or municipal property) which form is approved by the order of the Ministry of Finance of Ukraine of June 16, 2015 No. 560, No. 783/27228 registered in the Ministry of Justice of Ukraine on July 3, 2015 (with changes);
The tax declaration of ecological tax which form is approved by the order of the Ministry of Finance of Ukraine of August 17, 2015 No. 715, registered in the Ministry of Justice of Ukraine on September 3, 2015 for No. 1052/27497 (with changes);
appendix 5 "Calculation for rent payment for special use of water" to the Tax declaration on rent payment which form is approved by the order of the Ministry of Finance of Ukraine of August 17, 2015 No. 719, registered in the Ministry of Justice of Ukraine on September 03, 2015 for No. 1051/27496 (with changes).
4. In case of establishment of rates for delivery services of heat energy and supply of hot water by the applicant are in addition provided:
1) calculation of the rate for delivery service of heat energy equal to rate for heat energy for the consumer is determined as the amount of rates for production, transportation and delivery of heat energy, calculation of rate for delivery service of hot water for the corresponding category of consumers (the approximate form of calculation is given in appendix 11);
2) the list of residential and non-residential premises which heat supply is performed by the subject of managing (contractor) (the approximate form of provision of information is given in appendix 12);
3) calculation of labor costs of the personnel which are directly involved in provision of services on supply of hot water;
4) information concerning the planned amounts of heat energy for rendering delivery service of heat energy and supply of hot water for the corresponding category of consumers, the heated area and the relevant specific standards on heating of houses (buildings) by floors and climatic indicators (approximate form of provision of information it is given in appendix 13), information concerning the planned amounts of heat energy and water for provision of services on supply of hot water for the corresponding category of consumers (the approximate form of provision of information is given in appendix 14) and the consolidated information concerning the planned amounts of heat energy on provision of utilities: delivery services of heat energy, supply of hot water;
5) calculation of other expenses of subscription service, calculation of purchase costs of water for provision of delivery service of hot water, calculation of expenses on services of bank and other organizations for acceptance and money transfer of consumers.
5. The subject of managing (applicant) can provide in local government body the additional settlement and proving materials which are necessary for confirmation of costs which are brought in structure of rates.
6. The set of documents which are filed for establishment of rates for heat energy, its production, transportation and delivery, delivery service of heat energy, supply of hot water is created according to the list given in appendix 15 to this Procedure.
7. In case of establishment of rates in the sphere of centralized water supply and centralized water disposal by the applicant are in addition provided:
1) calculations of rates for services of centralized water supply, centralized water disposal for the planned period:
calculation of complete cost and the weighted average rate for service of centralized water supply (the approximate form of calculation is given in appendix 16);
calculation of rates for service in centralized water supply for consumers who are subjects of managing in the sphere of centralized water supply and/or centralized water disposal and for consumers who are not subjects of managing in the sphere of centralized water supply and/or centralized water disposal (the approximate form of calculation is given in appendix 17);
calculation of complete cost and the weighted average rate for service in centralized water disposal (the approximate form of calculation is given in appendix 18);
calculation of rates for service in centralized water disposal for consumers who are subjects of managing in the sphere of centralized water supply and/or centralized water disposal and for consumers who are not subjects of managing in the sphere of centralized water supply and/or centralized water disposal (the approximate form of calculation is given in appendix 19);
calculation of cost of electrical energy for technological needs for provision of services of centralized water supply and centralized water disposal for planning period (the approximate form of calculation is given in appendix 20);
calculation of the general production expenses connected with provision of services of centralized water supply and centralized water disposal (the approximate form of calculation is given in appendix 21);
calculation of the administrative expenses connected with provision of services of centralized water supply and centralized water disposal (the approximate form of calculation is given in appendix 22);
calculation of the distribution costs connected with provision of services of centralized water supply and centralized water disposal (the approximate form of calculation is given in appendix 23);
calculation of the other operating expenses connected with provision of services of centralized water supply and centralized water disposal (the approximate form of calculation is given in appendix 24);
calculation of the finance costs connected with provision of services of centralized water supply and centralized water disposal (the approximate form of calculation is given in appendix 25);
calculation of profit on provision of services of centralized water supply and centralized water disposal (the approximate form of calculation is given in appendix 26);
2) calculation of losses of the subject of managing in the sphere of water supply and water disposal which arose during the period of consideration of calculations of rates for services of centralized water supply and centralized water disposal for the corresponding category of consumers establishments and their promulgation by local government body (in the presence) (the approximate form of calculation is given in appendix 27);
3) the copy of the decision of local government body on compensation of damage of the subject of managing from the local budget which arose during the period of consideration of calculations of rates for services of centralized water supply and centralized water disposal for the corresponding category of consumers, establishment and their promulgation by local government body (in the presence);
4) the annual plan of provision of services of centralized water supply and centralized water disposal (approximate form see in appendix 28);
5) schemes and calculations of balances of water consumption:
operational scheme of system of centralized water supply;
the operational scheme of system of water disposal, waste and storm waters with indication of water disposal type (obshchesplavny, separate, semi-separate), diameters of networks (taking into account intra quarter and domestic networks);
calculation of balance of water which is provided in schematical and tabular style with indication of amounts, metering devices, extent, diameters of networks;
calculation of balance of sewage;
calculation of amount of drainage and storm waters;
6) copy of the decision of local government body on establishment of the current individual technological standard rates of use of drinking water;
7) information on the subject of managing performing provision of service of centralized water supply (general characteristic of the contractor of service in centralized water supply) (the form of provision of information is given in appendix 29);
8) information on the subject of managing performing provision of service of centralized water disposal (general characteristic of the contractor of service of centralized water disposal) (the form of provision of information is given in appendix 30);
9) general production regulations of specific expenses of the fuel and energy resources (FER) on 20 ___ year in the form given in appendix 1 to the Method of calculation of regulations of specific expenses of fuel and energy resources at the companies of water and sewer economy approved by the order of the Ministry of Regional Development, Construction and Housing of Ukraine of September 03, 2012 No. 449, registered in the Ministry of Justice of Ukraine on September 19, 2012 for No. 1606/21918;
10) information on provision of services of centralized water supply and centralized water disposal by the contractor of the corresponding services (in natural indicators) (the approximate form of provision of information is given in appendix 31);
11) the copy of permission to special water use or permission to use of natural resources (in case of use of underground waters);
12) copies of the statistical reporting for the base period and the period previous basic and also since the beginning of the current year:
form No. 1 "Balance (The report on financial condition)" (appendix 1 to the National provision (standard) of financial accounting 1 "General requirements to the financial reporting" approved by the order of the Ministry of Finance of Ukraine of February 7, 2013 No. 73, registered in the Ministry of Justice of Ukraine on February 28, 2013 for No. 336/22868);
form No. 2 "The report on financial results (Comprehensive income statement)" (appendix 1 to the National provision (standard) of financial accounting 1 "General requirements to the financial reporting" approved by the order of the Ministry of Finance of Ukraine of February 7, 2013 No. 73, registered in the Ministry of Justice of Ukraine on February 28, 2013 for No. 336/22868);
form No. 1-PV (quarter) "The report on work", approved by the order of Public service of statistics of Ukraine of May 12, 2022 No. 87;
form No. 2 entrepreneurship (annual) "Structural inspection of the company", approved by the order of Public service of statistics of Ukraine of June 10, 2022 No. 184;
form No. 2-OC INV (annual) "The report on availability and movement of non-current assets, depreciation and capital investments", approved by the order of Public service of statistics of Ukraine of June 10, 2022 No. 181;
form No. 11-mtp (annual) "The delivery report and energy use", approved by the order of Public service of statistics of Ukraine of May 25, 2022 No. 107;
form No. 4-mtp (annual) "The report on use and fuel reserves", approved by the order of Public service of statistics of Ukraine of May 26, 2022 No. 109;
form No. 2TP-vodkhoz (annual) "The report on water use", approved by the order of the Ministry of Ecology and Natural Resources of Ukraine of March 16, 2015 No. 78, registered in the Ministry of Justice of Ukraine on April 3, 2015 for No. 382/26827;
investment form No. 2 (quarter) "The report on capital investments", approved by the order of Public service of statistics of Ukraine of June 10, 2022 No. 181;
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