THE ORDER OF THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION OF NATURAL MONOPOLIES

of September 29, 2005 No. 284-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering transportation services of oil and (or) oil products on bulk distribution lines

According to subitem 7-1) of article 7 of the Law of the Republic of Kazakhstan "About natural monopolies", PRIKAZYVAYU:

1. Approve the enclosed Rules of conducting separate accounting of the income, costs and the involved assets as the subjects of natural monopoly rendering transportation services of oil and (or) oil products on bulk distribution lines.

2. To the subjects of natural monopolies rendering transportation services of oil and (or) oil products on bulk distribution lines:

To develop 1) and till December 1, 2006 to submit for approval to the authorized body exercising control and regulation of activities in spheres of natural monopolies of the Technique of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering transportation services of oil and (or) oil products on bulk distribution lines;

To provide 2) till September 1, 2007 to the authorized body exercising control and regulation of activities in spheres of natural monopolies the reporting under types of service for the first half of the year 2007.

3. To department on regulation and control in the field of pipeline and water sewer systems of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Askarova A. G.):

To provide 1) in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

To provide 2) in accordance with the established procedure approval of the provided Techniques of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering transportation services of oil and (or) oil products on bulk distribution lines.

4. To department of administrative work and analysis of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Esirkepov E. O.) after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan:

To provide 1) in accordance with the established procedure its publication in official mass media;

2) to bring it to the attention of structural divisions of the Agency of the Republic of Kazakhstan on regulation of natural monopolies and subjects of the natural monopolies rendering transportation services of oil and (or) oil products on bulk distribution lines.

5. To impose control of execution of this order on the vice-chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies Nefedov A. P.

6. This order becomes effective from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan.

Approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of September 29, 2005 No. 284-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering transportation services of oil and (or) oil products on bulk distribution lines

1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering transportation services of oil and (or) oil products on bulk distribution lines (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About natural monopolies", the order of the Government of the Republic of Kazakhstan of May 13, 2005 No. 455 "About the Concept of development of tariff policy in spheres of natural monopolies" and other regulatory legal acts of the Republic of Kazakhstan.

2. Rules determine the basic principles of maintaining and procedure of separate accounting by the subjects of natural monopolies rendering transportation services of oil and (or) oil products on bulk distribution lines (further - subjects or petrotransport organizations), for the purpose of ensuring transparency of accounting of the income, costs and the involved assets by regulated and non-regulated types of service, developments of tariff estimates and calculation of rates for regulated services of the subject of natural monopoly.

3. Separate accounting represents system of collection and generalization of information on the income, costs and the involved assets separately by each type of regulated services and in general on non-regulated services, and also periodic creation and representation by petrotransport organizations to authorized body based on such information of income statements, expenses and the involved assets by each type of regulated services and in general on non-regulated services.

4. Basic principles of separate accounting:

1) priority of direct reference in case of possibility of direct reference of the income, costs and the involved assets on the corresponding services on the basis of these source documents;

2) income distribution, costs and the involved assets on the corresponding services on the basis of cause and effect relationship of the income, costs and the involved assets with those services with which they are connected;

3) transparency in case of reference and income distribution, costs and the involved assets on the corresponding types of regulated and non-regulated services;

4) balance between advantage of the provided information and costs for its obtaining;

5) balance between quality characteristics for accomplishment of the main destination of the reporting.

5. Conducting separate accounting by petrotransport organizations shall provide income distribution, costs and the involved assets by types of regulated services and in general on non-regulated services according to provisions of these rules.

6. The basic concepts used in these rules:

1) allocation base - the indicator reflecting dependence between the costs involved by assets, groups of fixed assets and services;

2) external services - services of petrotransport organizations, including non-regulated, provided to external users of services;

3) internal services - the services made by one activities of petrotransport organization and consumed for the purpose of rendering further external service by other activities of the same organization;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info