THE RESOLUTION OF THE NATIONAL COMMISSION PERFORMING STATE REGULATION IN THE FIELD OF POWER, UKRAINE

of July 26, 2013 No. 1031

About approval of the Procedure for asset allocation, expenses and the income between types of activity of licensees on delivery of electrical energy on regulated rate and/or on transfer of electrical energy local (local) power supply networks

According to the Laws of Ukraine "About power industry" and "About natural monopolies", the Presidential decree of Ukraine of November 23, 2011 No. 1059 "About the National commission performing state regulation in the field of power" the National commission performing state regulation in the field of power DECIDES:

1. Approve the Procedure for asset allocation, expenses and the income between types of activity of licensees on delivery of electrical energy on regulated rate and/or on transfer of electrical energy by local (local) power supply networks it (is applied).

2. To submit to management of price policy in power industry this resolution on state registration to the Ministry of Justice of Ukraine in the procedure established by the legislation.

3. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of the National commission performing state regulation in the field of power, Ukraine of July 26, 2013 No. 1031

Procedure for asset allocation, expenses and the income between types of activity of licensees on delivery of electrical energy on regulated rate and/or on transfer of electrical energy local (local) power supply networks

І. General provisions

1.1. This Procedure is developed according to the Law of Ukraine "About natural monopolies", the Law of Ukraine "About power industry", the Law of Ukraine "About financial accounting and the financial reporting", Conditions and Rules of implementation of business activity on transfer of electrical energy the local (local) power networks approved by the resolution NKRE of June 13, 1996 No. 15, the Conditions and Rules of implementation of business activity on delivery of electrical energy on regulated rate approved by the resolution NKRE of June 13, 1996 No. 15/1, registered in the Ministry of Justice of Ukraine on July 26, 1996 for No. 408/1433, registered in the Ministry of Justice of Ukraine on August 08, 1996 for No. 433/1458, the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations, the approved order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291 (in edition of the order of the Ministry of Finance of Ukraine of December 09, 2011 No. 1591) registered in the Ministry of Justice of Ukraine on December 21, 1999 for No. 893/4186, the National provision (standard) of financial accounting 1 "General requirements to the financial reporting" approved by the order of the Ministry of Finance of Ukraine of February 07, 2013 No. 73, registered in the Ministry of Justice of Ukraine on February 28, 2013 for No. 336/22868 (further - the National provision (standard) of financial accounting), the Instructions for use electrical energy approved by the resolution NKRE of July 31, 1996 No. 28, registered in the Ministry of Justice of Ukraine on August 02, 1996 for No. 417/1442 (further - Instructions for use electrical energy), Instructions for use electrical energy for the population, approved by the resolution of the Cabinet of Ministers of Ukraine of July 26, 1999 No. 1357.

1.2. Action of this Procedure extends to subjects of managing who perform economic activity based on license for activities on transfer of electrical energy local (local) power networks, and subjects of managing which perform economic activity based on license for activities on transfer of electrical energy local (local) power networks and licenses for activities on delivery of electrical energy on regulated rate (further - licensees).

1.3. This Procedure establishes the mechanism and the principles of asset allocation, expenses and the actual income of licensees between types of economic activity for determination of regulatory base of assets, the necessary income, calculation of rates, accounting on the corresponding type of activity.

1.4. For the purposes of this Procedure assets, expenses, the income of licensees are distributed on such types of activity:

transfer of electrical energy local (local) power networks (further - transfer of electrical energy);

electrical supply on regulated rate (further - delivery of electrical energy);

other types of activity.

1.5. For the purpose of avoidance of cross subsidizing between licensed types of activity and other types of activity the licensee shall keep separate financial accounting and the reporting under each of types of activity.

1.6. Based on this Procedure the licensee shall develop own procedure for asset allocation, expenses and the income between types of economic activity, to approve it by the order and to give to NKRE.

In case of modification of own procedure for asset allocation, expenses and the income between types of activity the licensee shall provide surely the relevant order on modification of NKRE in case of the next establishment of rates.

1.7. The terms provided in this Procedure are used in the values given in the Law of Ukraine "About power industry" and Instructions for use by electrical energy.

ІІ. The principles of expense allocation and assets between types of activity

2.1. For the purposes of this Procedure expense allocation and assets between the types of activity specified in Item 1.4 of the Section I of this Procedure is performed on the basis of the place of origin that is based on distribution of functions between structural divisions of the licensee and depending on nature of production - the main and auxiliary production and general production and administrative functions.

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