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It is registered

in Ministry of Justice of the Russian Federation

July 16, 2007.

Registration No. 9840

ORDER OF FEDERAL TARIFF SERVICE OF THE RUSSIAN FEDERATION

of June 15, 2007 No. 129-e/2

About approval of Methodical instructions for regulation of retail prices on the liquefied gas realized to the population for domestic needs

(as amended on on April 29, 2008)

Based on the Regulations on Federal Tariff Service approved by the order of the Government of the Russian Federation of June 30, 2004 N332 (The Russian Federation Code, 2004, N 29, Art. 3049; 2006, N 3, Art. 301; N 23, of Art. 2522; Art. N 48, 5032, N 50, Art. 5354; 2007 N16, Art. 1912), and also orders of the Government of the Russian Federation of April 15, 1995 N332 "About Measures for Streamlining of State Regulation of Gas Prices and Raw Materials for Its Production" (The Russian Federation Code, 1995, N 17, Art. 1539; 2001, N7 of Art. 656; 2005, N 7, Art. 560, 2006, N17 (2 h), Art. 1882; 2007, N 23, to the Art. 2792), and board decision of Federal Tariff Service of June 15, 2007 of Np-21-э/2 I order:

1. Approve Methodical instructions for regulation of retail prices on the liquefied gas realized to the population for domestic needs.

2. This order becomes effective in accordance with the established procedure.

 

Head Federalnoy

services on rates S. Novikov

Appendix

to the order of Federal Tariff Service of June 15, 2007 No. 129-e/2

Methodical instructions for regulation of retail prices on the liquefied gas realized to the population for domestic needs

I. General provisions

1. These Methodical instructions for regulation of retail prices on the liquefied gas realized to the population for domestic needs (daleemetodichesky instructions) N332 "About Approval of the Regulations on Federal Tariff Service" are developed according to orders of the Government of the Russian Federation of 30.06.2004 (The Russian Federation Code, 2004, N 29, Art. 3049; 2006, N 3, Art. 301; N 23, of Art. 2522; Art. N 48, 5032, N 50, Art. 5354; 2007 N16, Art. 1912), of 15.04.1995 N332 "About Measures for Streamlining of State Regulation of Gas Prices and Raw Materials for Its Production" (Russian Federation Code, 1995, N 17, Art. 1539; 2001, N 7, Art. 656; 2005, N 7, Art. 560; 2006, N17 (2 h), Art. 1882; 2007, N 23, Art. 2792).

2. Methodical instructions determine procedure for forming of retail prices and (or) their limits on the liquefied gas realized to the population for domestic needs except gas for lessees of non-residential premises in apartment houses and gas for gas station of vehicles (further - retail prices), and the basic principles of regulation of retail prices.

3. The retail prices established according to these Methodical instructions are applied by the organizations performing regulated type of activity (further - subjects of regulation) in case of realization of the liquefied gas to the population to domestic needs (food preparation, heating, hot water supply).

II. Basic provisions of forming of retail prices

4. Calculation of retail prices provides their establishment at the level providing to the subject regulation the planned total revenue from rendering services in regulated type of activity in the amount of necessary for:

a) compensations of economically reasonable expenses connected with production, acquisition, transportation, storage, distribution and supply (realization) of gas;

b) ensuring receipt of reasonable profit margin on the capital used in regulated type of activity (before development of technique of determination of the size of cost of fixed assets, other tangible and financial assets used in regulated type of activity the size of net profit in regulated type of activity, necessary for covering of the approved expenses of subjects of regulation is considered) *;

c) accounting in structure of regulated prices of all taxes and other obligatory payments in accordance with the legislation of the Russian Federation.

5. Regulation of retail prices is based on the separate expense accounting on regulated type of activity, according to regulations about tax and financial accounting.

6. If the subject of regulation in addition to regulated activities, performs other types of activity, expenses on their implementation and the gained income from these types of activity is not considered when calculating retail prices.

7. Part of expenses of the subject of regulation on regular types of activity which cannot be carried to specific production process are considered in calculation of retail prices in proportion to revenue share (without the purchase value of gas) on regulated type of activity for previous period of regulation in the total amount of revenue of the subject of regulation for previous period of regulation.

If accounting policy of the subject of regulation provides different way of distribution of part of expenses on regular types of activity which cannot be carried to specific production process, the subject of regulation has the right to distribute these expenses according to the accounting policy.

Revenue is considered taking into account reduction of activities of the subject of regulation to comparable conditions for the previous and settlement periods of regulation.

8. For the purpose of these Methodical instructions the following rules of the expense accounting of the subject of regulation are also applied:

a) the expenses of the subject of regulation arising owing to implementation of regulated type of activity (in case of possibility of such allocation), are considered in calculation of retail prices completely;

b) the expenses of the subject of regulation arising owing to implementation of other types of activity (in case of possibility of such allocation), in calculation of retail prices are not considered;

c) expenses of the subject of regulation in case they cannot be carried to specific type of activity, are considered in calculation of retail prices in proportion to revenue share on regulated type of activity for previous period of regulation in the total amount of revenue of the subject of regulation for previous period of regulation if other is not provided by accounting policy of the subject of regulation;

d) similar stated above in this Item approaches are used when forming net profit taking into account provisions of the item of 4 presents of Methodical instructions.

9. The actual and planned costs of the subject of regulation are subject to the analysis taking into account the existing standard rates, their economic justification, and also the actual indexes deflators on the last periods and forecast for regulation.

During the calculating of retail prices and reasons for sizes of individual clauses of expenses are applied:

a) the prices (rates) regulated by the state;

b) the prices (rates, cost of services) established based on the agreements signed by results of the competitions (tenders) held by the subject of regulation;

c) forecast market prices (rates, cost of services) determined based on the forecast rate of inflation for settlement period of action of retail prices;

d) the existing standard rates of number, use of materials and carrying out different types of operational works; in the absence of standard rates according to individual clauses of expenses use in calculations of expert evaluations is allowed.

10. The economy of expenses received by the subject of regulation on regulated type of activity as a result of implementation of advanced methods of labor organization, power - and resource-saving technologies, and also other actions for expense reduction, in case of submission to regulating authority of reasons on the held events, is not considered in case of determination of retail prices within 3 years.

11. When calculating retail prices the unplanned loss of last years (unplanned profit, except the profit which arose in connection with holding actions for expense reduction) received by the subject of regulation from regulated type of activity is considered.

At the same time the covering of unplanned economically reasonable loss of last years according to the schedule approved with executive body of the subject of the Russian Federation (daleereguliruyushchy body) during the period of time approved by regulating authority is possible.

12. The actions of retail prices of means, unused during the previous settlement period, according to individual clauses of expenses revealed according to the reporting can be considered when calculating retail prices for the next period as source of covering of the forthcoming expenses.

13. In the presence of third-party subsidizing (including budget) any expenses of the subject of regulation on a grant basis, such expenditure items are accepted for calculation of retail prices, less the specified subsidizing.

14. Retail prices are established differentially depending on system of prepayment on the following categories (daleekategoriya):

a) realization of the liquefied gas in cylinders without delivery to the consumer;

b) realization of the liquefied gas in cylinders with delivery to the consumer;

c) realization of the liquefied gas from group gas reservoir installations;

d) realization of the liquefied gas in cylinders from the place of interim storage (warehouse);

15. Retail prices can be established on categories single in the territory of the subject of the Russian Federation or differentiated on territorial units of the subject of the Russian Federation, proceeding from the economic indicators of the subject of regulation determined separately by each territorial unit on regulated type of activity, and also differentiated on certain subjects of regulation.

16. In case of establishment of retail prices fixed price and (or) its extreme level can be established.

17. For the purpose of calculation of retail prices for regulation sales amounts of the liquefied gas to the population are accepted at the level of forecast for regulation, the forecast of gas consumption taking into account the actual dynamics of gas sale to the population on categories, according to the item of 14 presents of Methodical instructions, for the last three years, and also taking into account the carried-out works on gasification of the subject of the Russian Federation.

18. Retail prices are calculated and established in rubles for 1 kg of the liquefied gas taking into account in the price of the value added tax (for the liquefied gas from gas reservoir installations the price for 1 CBM in addition can be calculated).

III. Procedure for representation of materials for consideration by regulating authority of questions of approval (review) of retail prices

19. For approval (review) of retail prices the subject of regulation together with the statement for establishment (review) of retail prices represents the following materials to regulating authority:

a) calculation of retail prices with the proving materials according to Appendices NN1-11 for these Methodical instructions;

b) annual accounting records of the subject of regulation for the last three years; quarter accounting records of the subject of regulation on the last reporting date;

c) itemized reasons for change of the size of the expenses attributable to product cost (works, services), proceeding from separate accounting of products (services) and expenses on its production on regulated type of activity;

d) reasons for necessary profit on regulated type of activity;

e) plans of capital investments of the subject of regulation for the corresponding year on regulated type of activity for the purpose of accounting in structure of retail prices of expenses on attraction of borrowings and other sources of investment financing according to these plans, and also reports on use of investment means for previous periods;

e) comparative data on expenditure items on regulated type of activity and the size of balance sheet profit for the previous 3rd years.

The settlement and proving materials represented shall be signed by the head and the chief accountant of the subject of regulation.

20. Review of retail prices can be carried out at the initiative of the subject of regulation or regulating authority. In case of review of retail prices at the initiative of regulating authority, the subject of regulation shall provide from the moment of request of regulating authority required documents in a month.

21. The regulating authority registers the statement with the materials enclosed settlement and proving in day of obtaining. In case of discrepancy of documents to the established requirements, the regulating authority returns them on completion in 7-day time from the date of obtaining.

22. The decision on establishment (change) of the prices is made by regulating authority within 40 working days from the date of registration of a statement on establishment (change) of the prices.

23. Retail prices affirm for year. Retail prices can be reviewed within year in connection with the address of the subject of regulation or at the initiative of regulating authority in case of the reasons which entailed unprofitability of regulated type of activity for the subject of regulation or in case of receipt by the subject of regulation of unplanned profit or other reasonable reasons.

IV. Calculation principles of retail prices

24. Retail price (Ts_kat) for each category specified in the item of 14 presents of Methodical instructions is calculated by the following formula:

Формула 1 к Приказу Фед.сл. по тариф. от 15.06.2007 №129-э2 
     где:
Р - прогнозная на расчетный период сумма расходов субъекта
кат
регулирования по рассматриваемой категории, относимых на
себестоимость.
ЧП - прогнозная на расчетный период сумма чистой прибыли субъекта
кат
регулирования, необходимая для покрытия всех согласованных с
регулирующим органом расходов из чистой прибыли по рассматриваемой
категории.
Н - прогнозная на расчетный период сумма налога на прибыль
кат
субъекта регулирования в части прибыли, получаемой от деятельности по
рассматриваемой категории.
Объем - прогнозный на расчетный период суммарный объем сжиженного
кат
газа рассматриваемой категории.
СП - прогнозное на расчетный период сальдо прочих доходов и
кат
расходов субъекта регулирования по рассматриваемой категории.

25. The expense amount of the subject of regulation, forecast for settlement period, on the considered category, attributable to cost (R_kat), is calculated by the following formula:

Формула 2 к Приказу Фед.сл. по тариф. от 15.06.2007 №129-э2 
            пр
Сумма Р - прогнозная на расчетный период сумма расходов субъекта
кат
регулирования, относимых на себестоимость, прямо отнесенных на
конкретную категорию (порядок расчета Сумма P(пр)_кат прописан в главе
V настоящих Методических указаний).
нерасп
Р - прогнозная на расчетный период сумма расходов субъекта
кат
регулирования, относимых на себестоимость, которые невозможно отнести
к конкретному производственному процессу и относимых на
рассматриваемую категорию по следующей формуле:

 

Формула 3 к Приказу Фед.сл. по тариф. от 15.06.2007 №129-э2 
     где:
нерасп
Р - прогнозная на расчетный период сумма расходов субъекта
гро
регулирования, относимых на себестоимость, которые невозможно отнести
к конкретным видам деятельности.
нерасп
Р - прогнозная на расчетный период сумма расходов субъекта
сж
регулирования, входящих в структуру себестоимости, отнесенных на
деятельность по снабжению потребителей сжиженным газом, которые
невозможно отнести к конкретным категориям.
В - выручка (без учета покупной стоимости газа) субъекта
сж
регулирования по снабжению сжиженным газом всех групп потребителей за
предыдущий период регулирования.
В - общая сумма выручки субъекта регулирования (без учета
гро

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