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

of July 24, 2013 No. 219-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 transfer of electrical energy in national power grid and other services

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 in transfer of electrical energy in national power grid and other services.

2. Recognize invalid:

1) the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of October 6, 2004 No. 417-OD "About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in transfer of electrical energy in networks of interregional level and other services" (registered in the Register of state registration of regulatory legal acts for No. 3140);

2) Item 7 of the List of changes and additions which are made to some orders of the authorized body performing management in spheres of natural monopolies and in the controlled markets, approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of February 5, 2009 No. 30-OD "About modification and amendments in some orders of the authorized body performing management in spheres of natural monopolies and in the controlled markets" (registered in the Register of state registration of regulatory legal acts for No. 5557).

3. To department on regulation in the field of electro-and heat-and-power engineeering of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Kokkozova K. T.) provide:

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

2) publication of this order on the Internet resource of the Agency of the Republic of Kazakhstan on regulation of natural monopolies, after official publication in mass media.

4. To department of administrative work of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Bazarbayev S. P.) 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, with the subsequent submission to Legal department (Metenov S. S.) of data on publication;

2) to bring it to the attention of structural divisions, territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies.

5. 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 Alpysbayev A. A.

6. This order becomes effective after ten calendar days after day 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 July 24, 2013 No. 219-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in transfer of electrical energy in national power grid and other services

1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering services in transfer of electrical energy in national power grid and other services (further - Rules), are developed according to the laws of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies" and of July 9, 2004 "About power industry".

2. Main objective of development of Rules is determination of the principles of maintaining, procedure for the organization and implementation by the subjects of natural monopoly rendering services in transfer of electrical energy in national power grid and other services (further - subjects) separate accounting of the income, costs and the involved assets by types of regulated services and in general on other activities for establishment of economically reasonable rates.

3. Subjects perform separate accounting of the income, costs and the involved assets on each type of service.

4. Conducting separate accounting represents system of collection and generalization of data on the income, costs and the involved assets separately by each type of the rendered services with submission of data to department of the authorized body performing management in spheres of natural monopolies (further - authorized body).

5. 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) 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.

6. Separate accounting is based on source documents of accounting and managerial accounting which provide the necessary detail level for separation of the income, costs and the involved assets on types of service according to these rules. These Rules do not change procedure and form of submission of the established financial and tax statements by subjects.

7. The basic concepts applied in these rules:

1) allocation base - the quantitative index (indicators) used for cost allocation and degree of involvement of assets on types of service;

2) distribution coefficient - the share of indirect, joint or total costs or assets received as a result of application of allocation base for cost allocation and assets between services;

3) joint costs - costs which are used for provision of several services (group of services), 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;

4) jointly the involved assets - the involved assets which are used for provision of several services (group of services), but have no certain cause and effect relationship with these services, but degree of their involvement in provision of services is determined on the basis of the allocation bases approved with authorized body;

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

6) total costs - costs which are connected with provision of all 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;

7) the involved assets - the fixed assets of the subject used for provision of all types of service;

8) the assets indirectly involved on services - the involved assets which have causes and effect relationships along with several services (group of services) and therefore they not directly also are unambiguously carried to certain service, but degree of their involvement in rendering certain services is determined on the basis of the allocation bases reflecting these causes and effect relationships;

9) indirect costs on services - costs which have causes and effect relationships along with several services (group of services) and therefore not directly and are unambiguously carried to certain service, but are distributed on services on the basis of the allocation bases reflecting origins of costs;

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

11) direct costs on services - costs which have direct causes and effect relationships with certain service and therefore directly and are unambiguously carried to certain service;

12) distribution on the basis of cause and effect relationship - income distribution, costs and the involved assets by types of regulated services on the basis of preliminary researches of origins of communications of the income, costs and the involved assets with certain services.

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

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