Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

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

of February 17, 2021 No. 254

About accounts presentation by subjects of managing in spheres of power and utilities, the National commission performing state regulation in spheres of power and utilities

According to the Law of Ukraine "About the National commission performing state regulation in spheres of power and utilities" the National commission performing state regulation in spheres of power and utilities DECIDES:

1. Subjects of managing in spheres of power and utilities (further - licensees), regulation, monitoring and control for which activities is exercised by the National commission performing state regulation in spheres of power and utilities (further - NKREKP), shall:

1) to the 30th following reporting quarter to represent the financial reporting:

No. 1 "Balance (report on financial condition)";

No. 2 "Report on financial results (comprehensive income statement)";

2) till March 05 of the year following reporting to represent the annual financial reporting:

No. 1 "Balance (report on financial condition)";

No. 2 "Report on financial results (comprehensive income statement)";

No. 3 "Cash flow statement";

No. 4 "Report on equity";

notes to the financial reporting.

Small business entities provide the annual financial reporting reduced on indicators: No. form the 1st "The financial reporting of small enterprise as a part of Balance", No. form the 2nd "Report on financial results".

Subjects of microentrepreneurship provide the annual financial reporting reduced on indicators: ms form No. 1 "The financial reporting of the microcompany as a part of Balance", form No. 2 of ms "Report on financial results".

Licensees to which according to the legislation permission to conducting simplified accounting of the income and expenses is provided provide the financial reporting according to the procedure, established by the legislation on the simplified system of accounting and the reporting.

Licensees shall provide the specified financial reporting and the specified consolidated financial statements in exchange of the audit inspection which is earlier provided by results of carrying out for the purpose of correction of independently revealed mistakes or for other reasons.

2. The reporting moves in NKREKP exclusively in electronic form in the Excel format with imposing of the qualified digital signature of the authorized person of the licensee and/or qualified electronic seal of the licensee with observance of requirements of the laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" to the address finstatement@nerc.gov.ua.

If the last day of submission of the reporting drops out on non-working day, the date of submission of the reporting is postponed for the working day, the first after day off.

Date of submission of the reporting receipt date of the reporting in NKREKP is considered.

NKREKP within 10 working days from the date of receipt of form of the reporting directs to the licensee by e-mail confirmation of the fact of receipt of form of the reporting with indication of receipt date. In case of not receipt about the fact of receipt of the reporting it is considered to the licensee of confirmation that the reporting is not received by NKREKP.

3. Declare invalid the resolution of the National commission performing state regulation in spheres of power and utilities of May 11, 2017 No. 624 "About provision by subjects of managing in spheres of power and utilities of copies of the financial reporting of the National commission performing state regulation in spheres of power and utilities" (with changes).

4. This resolution becomes effective from the date of, its promulgation following behind day on the official website of the National commission performing state regulation in spheres of power and utilities.

Chairman of NKREKP

V. Tarasyuk

 

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.