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

of December 30, 2005 No. 384-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 to the high-level railway system

According to the subitem 15) Item 1 of article 14 of the Law of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" PRIKAZYVAYU:

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 to the high-level railway system.

2. No. 472 is excluded according to the Order of the Acting Minister of national economy of the Republic of Kazakhstan of 30.06.2015

3. To department on regulation and control in the field of rail transport and ports of the Agency of the Republic of Kazakhstan for regulation of natural monopolies (to Bokenbayev A. K.) provide in the procedure established by the legislation:

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

2) approval of the accounting policies provided by the subjects of natural monopolies rendering services to the high-level railway system.

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, the Ministries of Transport and Communications of the Republic of Kazakhstan.

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 December 30, 2005 No. 384-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services to the high-level railway system

Chapter 1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services to the high-level railway system (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About natural monopolies" (further - the Law), the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of April 25, 2013 No. 130-OD "About the approval of the Special procedure for forming of costs applied in case of approval of rates (the prices, rates of charges) on regulated services (goods, works) of subjects of natural monopolies" (further - the Special procedure) (it is registered in the Register of state registration of regulatory legal acts for No. 8480) and extend to the subjects of natural monopoly rendering services to the high-level railway system (further - the Subject).

2. Rules determine the basic principles of maintaining and procedure of separate accounting by Subjects for the purpose of ensuring transparency of accounting of the income, costs and the involved assets by regulated services and in general by other activities and establishments of economically reasonable rates approved by authorized body.

3. Rules include following provisions:

1) types of activity, services and transactions;

2) the principles of maintaining and the organization of separate accounting of the income, costs and the involved assets;

3) accounting treatment and asset allocations, costs and the involved assets;

4) accounting of production indicators;

5) reporting forms.

4. The basic concepts applied in these rules:

the absorbed production costs - set of total production costs of the centers of responsibility of the first level, necessary for provision of services of one type of activity;

type of activity - the operating activiies connected with rendering range of services, performance of works and production of goods with revenue generating purpose;

the added expenses - the expenses including total and administrative expenses of the centers of responsibility of regional, network and corporate levels and the centers of responsibility of the first level of centralized supply, and also production costs of the centers of responsibility of the first level of centralized supply;

indirect transactions - the transactions which are carried out for implementation of several main transactions included in cost of the rendered services (goods, works) of types of activity;

operating activiies - the main activities of the Subject on income acquisition and other activities, excellent from investment and financial;

separate accounting - system of collection and generalization of cost information, the income, the involved assets and production indicators separately on types of activity, services, transactions of the Subject, for the purpose of the analysis of cost of regulated types of activity, the tariff estimate and calculation of rates for services;

regulated type of activity - the sphere of natural monopolies determined by the Law;

the center of responsibility - independent structural division of the Subject. The centers of responsibility are grouped in industry and geographical areas and the organizational levels of the Subject;

the center of responsibility of the first level - the center of responsibility which is directly engaged in production, performance of works and rendering services for consumers;

the center of responsibility of the regional level - the center of responsibility, the managing director of group of the centers of responsibility of the first level;

the center of responsibility of network level - the center of responsibility, the managing director of the centers of responsibility of regional and first levels;

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