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

of December 14, 2009 No. 398-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering regulated services of sidings

According to the subitem 15) Item 1 of article 14 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 monopolies rendering regulated services of sidings.

2. To the subjects of natural monopolies rendering regulated services of sidings:

1) within two months to make corresponding changes to accounting policies and to provide them for review to Agency of the Republic of Kazakhstan on regulation of natural monopolies and (or) its relevant territorial authorities;

2) within two months to provide to Agency of the Republic of Kazakhstan on regulation of natural monopolies and (or) its relevant territorial authorities information on types of activity for 2009, according to appendix to Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering services of sidings, the approved this order;

3) annually no later than May 1 to represent to Agency of the Republic of Kazakhstan on regulation of natural monopolies and (or) its relevant territorial authorities information on types of regulated services and in general on other activities for previous year, according to appendix to Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering services of sidings, the approved this order.

3. To department on regulation in the field of rail transport, civil aviation and ports of the Agency of the Republic of Kazakhstan for regulation of natural monopolies (Ibrayeva G. K.) provide:

1) in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) approval of changes in accounting policies of subjects of the natural monopolies rendering regulated services of the sidings included in the republican Section of the State register of subjects of natural monopolies.

4. On regulation of natural monopolies to provide to territorial authorities of the Agency of the Republic of Kazakhstan approval of changes in accounting policies of the subjects of natural monopoly rendering regulated services of the sidings included in local Sections of the State register of subjects of natural monopolies.

5. To department of administrative work 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, joint-stock companies "Center of Transport Service", "Kazvtorchermet", "National company"? aza? camp of subjects? r zhola", Batys Transit 21st Century limited liability partnerships, RGP "Reserve".

6. To impose control of execution of this order on the vice-chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies Kudaybergenov E. K.

7. This order becomes effective after ten calendar days from the date of its first official publication.

Approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of December 14, 2009 No. 398-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering regulated services of sidings

1. General provisions

2. Rules determine the principles of maintaining, procedure for the organization and implementation by Subjects of separate accounting of the income, costs and the involved assets for establishment of economically reasonable rates (the prices, rates of charges) approved by authorized body.

3. Subjects perform separate accounting of the income, costs and the involved assets by each type of regulated services (goods, works) and in general on other activities.

4. The basic concepts applied in these rules:

railway complex of the Subject (vetvevladelets, the partner), - the division of the subject combining in the structure of service (cost centers) of transport infrastructure (network of sidings, railway vehicles, dispatching management and so forth);

cost centers - services, the site or management of railway complex on which the separate cost accounting is kept;

the measuring instrument of production operations - the natural indicator accepted for measurement of amounts of separate production operations;

account rate - the size of costs coming per unit of the measuring instrument of production operations;

the service measuring instrument - the natural indicator accepted for measurement of amounts of services of railway complex;

cost driver - objects for which content and operation costs go;

the expenditure item (cost types) - the costs considered on separate services, one or several homogeneous production operations;

cost elements - the costs by types of resources showing economic situation of the cost accounting of production;

the nomenclature of expenses (resources) - represents set of the expenditure items grouped in cost centers (on types of activity);

car-kilometer - cubic measure of services in provision of siding for journey of railway vehicles.

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

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