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

of October 6, 2004 No. 417-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services

According to the subitem 3) article 13 of the Law of the Republic of Kazakhstan "About natural monopolies and the controlled markets", 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 services in transfer of electrical energy in networks of interregional level and other services (further - Rules).

2. To the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services:

1) to develop and approve techniques of conducting separate accounting of the income, costs and the involved assets on types of service regulated according to the legislation on natural monopolies;

To provide 2) till July 1, 2005 to Agency of the Republic of Kazakhstan on regulation of natural monopolies of technique of conducting separate accounting of the income, costs and the involved assets on types of service regulated according to the legislation on natural monopolies, for review.

3. To department on regulation and control in the field of electro-and heat-and-power engineeering of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Tokubayeva D. H.) provide in accordance with the established procedure:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) approval of the provided techniques of conducting separate accounting of the income, costs and the involved assets on types of service regulated according to the legislation on natural monopolies.

4. To department of administrative and territorial work of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Tokareva M. A.) after state registration in the Ministry of Justice of the Republic of Kazakhstan:

To provide 1) in accordance with the established procedure publication of this order in official mass media;

2) to bring this order to the attention of the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services.

5. I reserve control of execution of this order.

6. This order becomes effective from the date of its state registration.

Approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services of October 6, 2004 to No. 417-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services

Chapter 1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About natural monopolies and the controlled markets", the order of the Government of the Republic of Kazakhstan of October 15, 2002 No. 1126 "About approval of the Program of enhancement of tariff policy of subjects of natural monopolies for 2002-2004" and other regulatory legal acts of the Republic of Kazakhstan and extend to the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services (further - subjects).

2. Main objective of development of Rules is determination of the principles of maintaining, procedure for the organization and implementation by subjects of separate accounting of the income, costs and the involved assets by types of regulated services and in general on non-regulated services for establishment of economically reasonable rates approved by the authorized state body performing management in spheres of natural monopolies and in the controlled markets (daleeupolnomochenny body).

3. Subjects perform separate accounting of the income, costs and the involved assets on each type of service, including according to the list of regulated services approved by authorized body according to the legislation of the Republic of Kazakhstan.

4. Separate accounting represents system of collection and generalization of data on the income, costs and the involved assets separately by each type of the rendered services.

5. Basic principles of separate accounting:

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

2) cause and effect relationship of the income, costs and the involved assets with those types of service 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 services.

6. Separate accounting shall be based on source documents of accounting and managerial accounting which shall provide the necessary detail level for separation of the income, costs and the involved assets on types of service according to these rules. These Rules do not change procedure and form of submission of the established financial and tax statements by subjects.

7. The basic concepts applied in these rules for the purposes of conducting separate accounting:

1) allocation base - the quantitative index (indicators) used for cost allocation and degree of involvement of assets on types of service;

2) other services - the services performed according to the legislation of the Republic of Kazakhstan;

3) the involved assets - the fixed assets of the subject used for provision of all types of service;

4) indirectly the involved assets on services - the involved assets which have causes and effect relationships along with several services (group of services) and therefore they cannot be directly and are unambiguously carried to certain service, but degree of their involvement in rendering certain services can be determined on the basis of the allocation bases reflecting these causes and effect relationships;

5) indirect costs on services - costs which have causes and effect relationships along with several services (group of services) and therefore cannot be directly and are unambiguously carried to certain service, but can be distributed on services on the basis of the allocation bases reflecting origins of costs;

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