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

of September 13, 2005 No. 266-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering services in production and (or) transfer and (or) distribution of heat energy

According to the subitem 15) of Item 1 of article 14 of the Law of the Republic of Kazakhstan "About natural monopolies and the controlled markets" and the Concept of development of the tariff policy in spheres of natural monopolies approved by the order of the Government of the Republic of Kazakhstan of May 13, 2005 No. 455, I ORDER:

1. Approve the enclosed Rules of conducting separate accounting of the income, costs and the involved assets as the subjects of natural monopolies rendering services in production and (or) transfer and (or) distribution of heat energy.

2. To the subjects of natural monopolies rendering services in production and (or) transfer and (or) distribution of heat energy 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 or to make corresponding changes to accounting policies, and till January 1, 2006 to provide for review to the authorized body exercising control and regulation of activities in spheres of natural monopolies.

3. To department on regulation and control in the sphere electro-and power system of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Shkarupa A. V.) provide in accordance with the established procedure state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

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 the procedure established by the legislation its official publication in mass media;

2) to bring it to the attention of structural divisions and territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies, local executive bodies of areas (the cities of republican value, the capital).

5. To impose control of execution of this order on the First Deputy Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies Aldabergenov N. Sh.

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 13, 2005 No. 266-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering services in production and (or) transfer and (or) distribution of heat energy

Chapter 1. General provisions

1. Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering services in production and (or) transfer and (or) distribution of heat energy (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About natural monopolies and the controlled markets" and other regulatory legal acts of the Republic of Kazakhstan and extend to subjects of the natural monopolies rendering services in production and (or) transfer and (or) distribution of heat energy (further - subjects).

2. Subjects perform separate accounting of the income, costs and the involved assets by each type of regulated services, including in the list of regulated services approved according to the legislation of the Republic of Kazakhstan, and in general on other activities.

3. Separate accounting represents system of collection and generalization of data on the income, costs and the involved assets separately by each type of regulated services and in general on other activities.

4. 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) availability of 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.

5. Separate accounting shall be based on source documents and (or) data 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. Rules do not change procedure and form of submission of the established financial and tax statements by subjects.

6. 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) the involved assets - the subject's assets used for provision of service (services), including fixed assets and intangible assets;

3) distribution coefficient - the share of total costs or assets received as a result of application of allocation base which is used for cost allocation and assets between services;

4) general assets - assets which are connected with provision of two and more types of service, but have no certain cause and effect relationship with these services therefore degree of their involvement in provision of services can be determined on the basis of the allocation bases approved with authorized body;

5) total costs - costs which are connected with provision of two and more types of service, but have no certain cause and effect relationship with these services therefore are distributed on the basis of the allocation bases approved with authorized body;

6) directly involved assets on services - the involved assets which have direct causes and effect relationships with provision of certain service and therefore can be directly and are unambiguously carried to certain service;

7) direct costs on services - costs which have direct causes and effect relationships with certain service and therefore can be directly and are unambiguously carried to certain service.

Other concepts and terms used in these rules are applied according to the legislation of the Republic of Kazakhstan.

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