of December 30, 2019 No. 10-T
About approval of environmental standards and rules
Based on item 4 of article 3 of the Law of the Republic of Belarus of November 26, 1992 No. 1982-XII "About environmental protection" and Item 9 of the Regulations on the Ministry of Natural Resources and Environmental Protection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of June 20, 2013 No. 503, the Ministry of Natural Resources and Environmental Protection of the Republic of Belarus DECIDES:
1. Approve and enact since April 1, 2020 environmental standards and rules Ekonip 17.01.06-002-2019 "Environmental protection and environmental management. Economic evaluation of implementation of nature protection actions" (are applied).
2. This resolution becomes effective after its official publication.
Minister |
A.P.Khudyk |
It is approved Ministry of Architecture of the Republic of Belarus |
|
Approved by the Resolution of the Ministry of Natural Resources and Environmental Protection of the Republic of Belarus of December 30, 2019 No. 10-T
1. These environmental standards and rules (further - Ekonip) establish rules of measure calculation of cost efficiency of nature protection actions and are applied when planning nature protection actions.
2. The presents Ekonip can be also applied by preparation and assessment (analysis) of investment projects.
3. For the purposes of the presents Ekonip the main terms and their determinations in the values established by the Law of the Republic of Belarus of November 26, 1992 No. 1982-XII "About environmental protection" and also the following terms and their determinations are used:
documentation – the preproject (pre-investment), project or other documentation submitted on the state environmental assessment according to the legislation on the state environmental assessment, strategic ecological assessment and environmental impact assessment;
measures of economic incentives of environmental protection – the legislations provided by acts methods of forming of economic interest of the subject of the managing realizing the investment project in application of nature protection actions using the best available technical methods (further – NDTM);
nature protection actions – the actions directed to significant improvement of condition of the surrounding environment or to creation of conditions for its improvement;
results of nature protection action – cost reduction of the subject of assessment as a result of decrease or prevention of harm to the environment, and also receipt of additional income by the subject of assessment from sales of products, goods, works (services) performed owing to implementation of nature protection action. Creation of fixed assets of nature protection appointment, or direct impact on state of environment can be result of nature protection action;
total expenses on environmental protection – the amount of current costs on environmental protection and investments into fixed capital on environmental protection and rational use of natural resources;
the subject of assessment – the legal entity or physical person, including the individual entrepreneur in whose interests the economic evaluation of efficiency of nature protection action is carried out;
the subject of managing realizing the investment project – the legal entity or physical person, including the individual entrepreneur initiating and (or) realizing the investment project;
cost efficiency of nature protection action – rational use of assets and time for realization of nature protection action in case of which the ratio of results of nature protection action and costs for its implementation meets the criterion accepted by the subject of assessment.
4. For reasons for the choice of option of implementation of nature protection action the economic evaluation shall be carried out:
in case of possibility of carrying out cost assessment of results of implementation of nature protection action - by results of economic evaluation on the basis of the analysis of benefits and costs;
in case of impossibility of carrying out cost assessment of results of nature protection action or in need of achievement of specific target indicators of nature protection action which exceeding is impossible or has no practical value - by results of economic evaluation on the basis of criterion of minimization of costs.
5. The economic evaluation of nature protection action can be carried out for:
the nature protection action which is part of the investment project;
the nature protection action which is the independent investment project.
6. The efficiency evaluation of nature protection actions should be carried out taking into account alternative options of nature protection actions which structure shall without fail include nature protection actions with use of NDTM.
7. The economic evaluation of nature protection event shall be held proceeding from interests:
the subject of the managing realizing the investment project;
societies.
8. When carrying out economic evaluation proceeding from interests of society the costs which are transfers between participants of national economy, characterizing redistribution of national income without change of its size are not considered (the income tax, finance costs on the credits, subsidy, grants and other measures of economic incentives of environmental protection).
9. Conclusion about cost efficiency of nature protection action is result of economic evaluation of implementation of nature protection actions.
10. Results of assessment of cost efficiency of implementation of nature protection actions, shall contain:
10.1. information on types and size of harmful effects on the environment with calculation of the harm done to the environment in the amount sufficient for accomplishment of economic evaluation of implementation of nature protection action for forms of the tables given in appendix 1, by years of implementation of the investment project and by options:
without implementation of nature protection actions;
with implementation of the nature protection actions provided by the investment project;
with implementation of nature protection actions with use of NDTM (if actions with use of NDTM are not provided by the investment project);
10.2. information on total costs for all the considered alternative options of implementation of nature protection action disaggregated on cost types and by years of realization;
10.3. the calculations of economic evaluation of all considered options of implementation of nature protection action proving the choice of nature protection action, executed according to the presents Ekonip.
11. The economic evaluation on the basis of the analysis of benefits and costs of options of the nature protection action which is part of the investment project shall be carried out on the difference of costs and benefits estimated on all to the considered options of nature protection action concerning option of nature protection action which provides compliance with law about environmental protection and rational use of natural resources in case of the minimum size of investments.
12. The economic evaluation on the basis of cost analysis and benefits of options of the nature protection action representing the independent investment project is carried out on the difference of costs and benefits estimated on all to the considered options of nature protection action concerning option without implementation of the investment project.
13. For economic evaluation of nature protection actions on the basis of cost analysis and benefits calculation of the following performance indicators is perfromed:
indicator of net present value of nature protection action (ChPS);
indicator of internal return rate of nature protection action (VND);
indicator of ratio of benefits and costs on nature protection action (VZS).
14. Measure calculation of efficiency is perfromed on the horizon of calculation which corresponds to the weighted average normative service life of fixed assets as a part of nature protection action.
15. Normative service life of fixed assets (the calculation horizon) of nature protection action is determined by formula (1)
where Ci - the cost of i-go of type of fixed assets, thousand rubles;
Hi - normative service life of i-go of type of fixed assets, years;
C - total cost of fixed assets, thousand rubles;
i - quantity of types of fixed assets.
In variable cases by years of dynamics of the results and/or costs connected with the realization of nature protection action differing by the compared alternative options for the purpose of assessment of long-term effects the horizon of calculation it can be increased multiply to service life of fixed assets to 50 (more rare 100) years. At the same time calculations provide all periodic expenses on environmental protection arising in connection with exhaustion of normative service life of the created fixed asset objects and need of accomplishment of other scheduled works by the considered options of nature protection action.
16. The indicator of net present value of nature protection action (ChPS) characterizes the size of the predicted effect in the form of additional surplus of net income of the subject of assessment exceeding the income estimated on accepted standards of discount specified by the time of the beginning of realization of nature protection action (in rubles).
Criterion of cost efficiency of nature protection action is ChPS value more or equal to zero.
The criterion of cost efficiency of nature protection action to ChPS value should be calculated by formula (2)
where Pt - results from realization of nature protection action in t-ohm represent to year the amount of cost estimates of sure and indirect gains of the subject of assessment, thousand rubles;
Zt - total expenses on environmental protection in t-ohm to year in connection with realization of nature protection action, thousand rubles;
E - discount rate (discount regulation) accepted depending on the subject of assessment, %;
t - period (year) of project implementation;
n - calculation horizon.
The procedure of payments of results from realization of nature protection action in t-ohm to year (Pt) depends on the subject of assessment.
17. When calculating the double account of results for the subject of managing and for society is inadmissible.
18. For accomplishment of economic evaluation of implementation of nature protection actions proceeding from interests of society results of Pt are determined as the amount of cost estimates of sure and indirect gains of the subject of the managing realizing the investment project and other part of society and calculated by formula (3)
where
- results for society from realization of nature protection action in t-ohm to year in the form of integral cost assessment of benefits of society, thousand rubles;
and
- the harm done to the environment in t-ohm year without accounting and taking into account realization of nature protection action respectively, thousand rubles, calculated according to acts of the legislation;
and
- production costs and sales of products, goods, works, services of the subject of the managing realizing the investment project in t-ohm to year without accounting and taking into account realization of nature protection action respectively, the thousand rubles (are calculated by reasonable techniques of cost estimation on repair, equipment maintenance, buildings and constructions, other costs on which change of state of environment exerts impact), and do not consider ecological taxes and fees as they are considered in overall assessment of harm to the environment;
and
- additional income from sales of products, goods, works, services of the subject of the managing realizing the investment project in t-ohm to year without accounting and taking into account realization of nature protection action respectively, thousand rubles (biogas, the electric power, heat, and also by reasonable techniques is calculated based on the decisions on production of products provided by documentation as a result of realization of nature protection action, for example: production amounts proceeding from fund of working hours of workers and the equipment, labor productivity and fixed assets, productivity of agricultural industry in case of different conditions of the environment);
and
- the harm done to society in t-ohm year without accounting and taking into account realization of nature protection action respectively which was not considered by indicators
and
, thousand rubles (is calculated by reasonable techniques of cost estimation on treatment of citizens, lost profit of separate types of economic activity, for example, forest, rural, housing-and-municipal farms, construction and the real estate, tourism).
19. In case of assessment of nature protection actions proceeding from interests of the subject of the managing realizing the investment project, results of Pt represents the amount of cost estimates of sure and indirect gains of this subject of managing and are calculated by formula (4)
where
- result for the subject of the managing realizing the investment project from realization of nature protection action in t-ohm to year in the form of cost integral assessment of its benefits, thousand rubles;
and
- ecological taxes and payments in t-ohm to year which shall be paid by the subject of managing realizing the investment project proceeding from the planned amounts of environmental pollution without accounting and taking into account realization of nature protection action respectively, thousand rubles;
and
- production costs and sales of products, goods, works, services of the subject of the managing realizing the investment project in t-ohm to year without accounting and taking into account realization of nature protection action respectively, the thousand rubles (are calculated by reasonable techniques of cost estimation on repair, equipment maintenance, buildings and constructions, other costs), and do not consider ecological taxes and fees as they are considered in overall assessment of the harm done to the environment;
and
- additional income from sales of products, goods, works, services of the subject of the managing realizing the investment project in t-ohm to year without accounting and taking into account realization of nature protection action respectively, thousand rubles (biogas, the electric power, heat, and also estimates by reasonable techniques of amounts of production proceeding from fund of working hours of workers and the equipment, labor productivity and fixed assets, productivity of agricultural industry is calculated based on project data on production as a result of realization of nature protection action, for example, in case of different conditions of the environment), and including possible payment for secondary material resources, secondary raw materials, subsidies, grants and other measures of economic incentives of environmental protection.
20. The regulation of discount (E) locates depending on the subject of assessment. Its minimum size, as a rule, shall correspond to cost for the subject of assessment of long-term financing cleared of inflation component.
20.1. The public regulation of discount of EO for efficiency evaluation of nature protection actions proceeding from interests of society can be up is accepted to standard the rate of the long-term government bonds RGDO cleared of inflation component and is calculated by formula
(5)
where RGDO - the market portfolio indicator of the government long-term bonds according to National Bank of the Republic of Belarus, %;
ITs - consumer price index, %, in the current year, is accepted at the level of the indicator approved by state bodies for year
, but not below the indicator expected by year
, estimated on the actual value
for the period T of months (for T> = 6) since the beginning of year on formula
(6)
20.2. The commercial regulation of discount of EK for efficiency evaluation of nature protection actions proceeding from interests of the subject of the managing realizing the investment project is accepted at the level of rate of long-term bank lending of RKR cleared of inflation component and is calculated by formula (7)
where RKR - average interest rate on the new credits of banks in national currency issued to legal entities for the term of over 1 year according to National Bank of the Republic of Belarus, %;
ITs - consumer price index, %.
21. The subject of managing realizing the investment project, measures of economic incentives of environmental protection for realization of nature protection action, profitable to society, should carry out assessment of feasibility of provision in cases if by results of evaluating cost efficiency of implementation of nature protection actions there are following situations:
investments into the nature protection action representing the independent investment project are inefficient proceeding from interests of the subject of the managing realizing the investment project while the considered nature protection action is represented effective for interests of society;
the option of the nature protection action which is part of the investment project chosen as subject of managing differs from option with use of NDTM.
22. The maximum size of measures of economic incentives for realization of the nature protection action representing the independent investment project is limited to measure value of net present value of nature protection action (ChPS) calculated proceeding from interests of society.
23. The maximum size of measures of economic incentives of environmental protection for the subject of the managing realizing the investment project to the choice as a part of the project of alternative option of nature protection action using NDTM is estimated based on calculation of results, additional for society, from implementation of this option in comparison with earlier chosen option.
24. Results, additional for society, from implementation of alternative option of nature protection action with use of NDTM in comparison with earlier chosen option are estimated on formula (2) where instead of basic values "without action" measure values taking into account the nature protection action designed in documentation are used, and instead of indicators "taking into account nature protection action" - measure values on the nature protection action designed taking into account NDTM.
At the same time the measure value of net present value of nature protection action (ChPS) calculated proceeding from interests of society by results, additional for society, characterizes the size of assessment of measures of economic incentives of the subject of the managing realizing the investment project for change of the choice of option of nature protection action as a part of the investment project.
25. The indicator of internal return rate of nature protection action (VND) characterizes annual average profitability of costs for the realization of nature protection action from the point of view of the subject of assessment estimated on surplus of its net income, %.
Criterion of cost efficiency of nature protection action is VND value more or equal to the regulation of discount E accepted depending on the subject of assessment.
The criterion of cost efficiency of nature protection action to VND value is calculated by matching of the VND value providing equality on formula
(8)
where Pt - results from realization of nature protection action in t-ohm represent to year the amount of cost estimates of sure and indirect gains of the subject of assessment, thousand rubles;
Zt - total expenses on environmental protection in t-ohm to year in connection with realization of nature protection action, thousand rubles;
ВНДпр. - the indicator of internal return rate of nature protection action calculated taking into account Items 26-28 of the presents Ekonip.
26. The indicator of ratio of benefits and costs on nature protection action (VZS) shows, in how many time the surplus of net income of the subject of assessment as a result of realization of nature protection action exceeds the size of normal yield estimated on accepted standards of discount and characterizing:
for the subject of the managing realizing the investment project - the income size which could be received in case of the choice of alternative options of investments;
for society - the half-received size of national income in connection with withdrawal from national economy of the resources spent for realization of nature protection action.
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