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The document ceased to be valid since  February 2, 2014 according to Item 2 of the Order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of July 24, 2013 No. 220-OD

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

of September 30, 2004 No. 402-OD

About approval of Rules of maintaining the separate cost accounting in the regional electric grid companies and the power transferring organizations

(as of February 24, 2009)

 

It is approved

Department of Energy and mineral

resources of the Republic of Kazakhstan

 

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 maintaining the separate cost accounting in the regional electric grid companies and the power transferring organizations (further - Rules).

2. To the regional electric grid companies and the power transferring organizations to whom action of Rules extends:

1) to determine own allocation bases for each type of the rendered services in the form of the separate Section of accounting policy;

2) till March 1, 2005 to provide to Agency of the Republic of Kazakhstan on regulation of natural monopolies or its territorial authorities accounting policy with certain own allocation bases 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 state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

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 structural divisions and territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies.

5. To territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies to inform the regional electric grid companies and the power transferring organizations included in local Sections of the State register of subjects of natural monopoly.

6. I reserve control of execution of this order.

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

 

Chairman B. Sagintayev

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 Maintaining the Separate Cost Accounting in the Regional Electric Grid Companies and the Power Transferring Organizations" of September 30, 2004 No. 402-OD

Rules of maintaining the separate cost accounting in the regional electric grid companies and the power transferring organizations

Chapter 1. General provisions

1. These rules of maintaining the separate cost accounting in the regional electric grid companies and the power transferring organizations (further - Rules) are developed according to the Laws of the Republic of Kazakhstan "About natural monopolies and the controlled markets" and "About power industry", the Concept of further development of the market relations in power industry of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of February 18, 2004 No. 190 and other regulatory legal acts of the Republic of Kazakhstan.

2. Main objective of development of Rules is determination of the principles of maintaining, procedure for the organization and implementation by the regional electric grid companies (further - REK) and the power transferring organizations (further - EPO) separate accounting of the income, costs by types of the rendered services for establishment of economically reasonable level of the rate approved by the authorized state body performing management in spheres of natural monopolies and in the controlled markets (further - authorized body).

3. REKI and EPO perform separate accounting of the income and costs by each type of the rendered services.

4. REKI render the following types of service:

1) services in transfer and distribution of electrical energy;

2) services in regulation of the electric power (frequency);

3) other types of service permitted by the legislation of the Republic of Kazakhstan.

5. EPO render the following types of service:

1) services in transfer and distribution of electrical energy;

2) other types of service permitted by the legislation of the Republic of Kazakhstan including power supply.

6. Separate accounting represents system of collection and generalization of data on the income and costs, and also periodic representation of income statements to authorized body and costs separately by each type of the rendered services.

7. Rules provide the following basic principles of separate accounting:

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

2) transparency in case of reference and cost allocation on the corresponding types of the rendered services.

8. 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 and costs by types of the rendered services according to these rules. These rules do not change procedure and form of submission of the established financial and tax statements of Rekami and EPO.

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

1) direct costs on services - costs which can be directly carried to certain service;

2) indirect costs on services - costs which cannot be directly carried to certain service, but can be distributed on services on the basis of the allocation base reflecting origins of costs;

3) allocation base - the quantitative index (indicators) used for cost allocation;

4) distribution coefficient - the share of indirect costs received as a result of application of allocation base for the separate cost accounting between services.

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

10. On the basis of these rules of REK and EPO for conducting separate accounting of the income and costs determines own allocation bases for each type of service in the form of the separate Section of the accounting policy approved and approved with authorized body.

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