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The document ceased to be valid since  June 13, 2020 according to Item 2 of the Order of the Minister of national economy of the Republic of Kazakhstan of May 22, 2020 No. 42

I.O.'S ORDER OF THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION OF NATURAL MONOPOLIES

of July 31, 2013 No. 241-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 of seaports

According to the subitem 2) Article 12-1 and 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 controlled markets", 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 of seaports.

2. Declare invalid:

1) the order of the Chairman of the Agency on regulation of natural monopolies of September 26, 2005 No. 280-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 of seaports" (registered in the Register of state registration of regulatory legal acts for No. 3866);

2) Item 3 of the List of changes and additions which are made to some orders of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of September 24, 2010 No. 279-OD "About modification and amendments in some orders of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies" (registered in the Register of state registration of regulatory legal acts for No. 6567, No. 288-289 (26349-26350)) published in the Kazakhstanskaya Pravda newspaper of October 30, 2010.

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) publication of this order on 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 of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Metenov S. S.) of data on publication;

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 and joint-stock company "The "Aktau International Sea Trade Port" national company.

5. I reserve control of execution of this order.

6. This order becomes effective after ten calendar days after day of its official publication.

Acting Chairman

A. Duysebayev

It is approved

Acting minister of transport and communications

Republic of Kazakhstan

August 2, 2013

 

 

_______________ S. Sarsenov

It is approved

Acting minister of economy and budgetary planning

Republic of Kazakhstan

August 9, 2013

 

 

_______________ M. Kusainov

It is approved

Chairman of the Agency of the Republic of Kazakhstan according to the statistics

August 20, 2013

 

_______________ A. Smailov

Approved by the Order of the Acting Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of July 31, 2013 No. 241 ODES

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

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 of seaports (further - Rules) are developed according to the Law of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies and the controlled markets" (further - the Law).

2. Main objective of Rules is determination of procedure and the principles of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies by types of regulated services of seaports and in general on other activities for establishment of economically reasonable rates.

3. Subjects keep separate account of the income, costs and the involved assets by each type of regulated services of seaports.

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 regulated services (goods, works) of seaports with provision of data in the authorized body performing management in spheres of natural monopolies and in the controlled markets (further - authorized body).

5. Separate accounting is based on source documents of accounting and managerial accounting which provide the necessary detail level of the income, costs and the involved assets on types of service according to these rules.

6. On the basis of these rules subjects for the purposes of conducting separate accounting according to the subitem 17) of article 7 of the Law develop the separate Section of accounting policy.

7. In these rules the following basic concepts are applied:

the absorbed production costs - set of total production costs on regulated services of seaports;

business process - Articles of calculation of production costs on elements of cost items;

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, forming of the tariff estimate and determination of rates (the prices, rates of charges) on services;

indirect transactions - the transactions which are carried out for implementation of several main transactions included in cost of regulated services of seaports;

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

regulated services of seaports - the services of the subject performed in the field of merchant shipping;

direct costs - costs which have direct causes and effect relationships with certain service and therefore can be directly and are unambiguously carried to certain service.

Other concepts and terms used in these rules are applied according to the legislation on natural monopolies and the controlled markets.

8. 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) the reporting under the income, expenses and the involved assets under types of regulated services.

9. When conducting separate accounting by the subject the following types of activity are separately allocated:

1) regulated services of seaports;

2) other activities.

10. Each regulated and non-regulated services are consistently distributed in certain nomenclature of transactions and business processes. Number of auxillary production operations are general for several types of service.

11. The income, costs and the involved assets are distributed on types of service, and also on the transactions included in regulated services of seaports:

1) handling works on moorings of general cargoes;

2) services for calling of the vessel seaport for production of cargo operations and (or) other purposes with the subsequent exit from port (vessel call).

12. Regulated services (goods, works) of seaports include the following main transactions:

1) handling works on moorings of general cargoes:

ensuring handling works;

overload of dry and bulked cargoes;

freight handling by nakatny method;

overload of containers;

overload by crane method of loads;

overload by crane method of off-gage and heavy loads;

loading/unloading in/from railroad train;

2) services for calling of the vessel seaport for production of cargo operations and (or) other purposes with the subsequent exit from port (vessel call):

ship services;

mayachny services;

services in pass by the channel;

mooring services under cargo operations;

mooring services out of cargo operations;

anchor services;

mooring services;

services in the field of nature protection actions.

13. Regulated types of service of seaports, except the main transactions, join the auxillary operations set in the reporting under the income, expenses and the involved assets under types of regulated services of seaports.

14. Each main and auxiliary transactions of regulated services of seaports are distributed in certain nomenclature of business processes. Business process is Article of calculation of production costs on elements for the purposes of these rules.

15. The list of Articles of calculation of costs of the main and auxillary operations of regulated services of seaports are established by these rules.

2. Procedure for conducting separate accounting of the income, costs and the involved assets

16. Conducting separate accounting by subjects is based on the principles of conducting financial accounting accepted according to the International Accounting Standards (IAS). For the purposes of separate accounting initial and most reliable source of information in case of interpretation of IFRS are interpretations of the International committee on interpretation of the financial reporting (IFRIC), the recommendation of Advisory Council of the Ministry of Finance of the Republic of Kazakhstan concerning financial accounting and audit.

17. When conducting separate accounting by subjects the following requirements are fulfilled:

1) all production indicators, the income and expenses carried to regulated services of seaports are confirmed by the relevant accounting documents;

2) records are organized in the form of facilitating their overview, audit and comparison of these mutually controlling documents;

3) if information in accounting and statistical accounting documents is provided not fully, then it is supported with cross references on the documents containing the supplementing information.

18. The documents of accounting, statistical (production) and other records, statistical data, working documents and reports used according to these rules for conducting separate accounting and accounting of natural production indicators, volume natural indicators of services and calculations of specific expenses and the income on units of natural indicators, and other purposes, stipulated by the legislation to be stored within five years.

19. The data on conducting separate accounting according to the income, expenses and the involved assets by types of regulated services of seaports (further - Data) established by these rules it is constituted by it for the period equal to one calendar year, since January 1 till December 31.

20. Subjects represent to authorized body no later than May 1 of year of the data on the income and costs of subjects of natural monopolies following after accounting year, the rendering services of seaports in form according to appendix 1 to these rules, the data on availability of fixed assets and intangible assets of subjects of natural monopolies rendering services of seaports in form according to appendix 15 to these rules, the data on the involved fixed assets of subjects of natural monopolies rendering services of seaports in form according to appendix 16 to these rules, the data on the involved intangible assets of subjects of natural monopolies rendering services of seaports in form according to appendix 17 to these rules and the audited financial reporting constituted according to IFRS.

21. Basic principles of conducting separate accounting:

1) balance between advantage of the provided information and costs for its obtaining;

2) balance between quality characteristics for accomplishment of the main destination of the reporting.

22. Criteria of cost allocation in case of separate accounting are:

1) cause and effect relationship;

2) justice.

23. The involved fixed assets and intangible assets, the income and costs are considered on regulated services of seaports and other activities, transactions, business processes in the place of their origin and according to their functional purpose.

24. The income is determined by all to the rendered services (goods, works) regulated and relating to other activities separately.

25. On regulated services of seaports cost of the rendered services (goods, works) join costs except for of the costs which are not considered according to 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 the natural monopolies approved by 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 (registered in the Register of state registration of regulatory legal acts for No. 8480).

26. On reference method are subdivided into cost of the rendered services (works, goods) of costs on direct and indirect.

27. Costs are recognized by cause and effect criterion on each transaction under each calculated Article separately on the following cost elements:

1) the payments to personnel entering the salary fund;

2) the payments to personnel which are not entering the salary fund;

3) assignments from compensation;

4) materials;

5) fuel;

6) electric power;

7) services;

8) lease;

9) depreciation of fixed assets, depreciation of intangible assets;

10) the running repair executed by economic method;

11) the running repair executed by contract method;

12) the capital repairs executed by economic method;

13) the capital repairs executed by contract method;

14) other expenses.

28. Costs on auxillary (indirect) operations are distributed in proportion to allocation bases on:

1) indirect transactions of regulated services of seaports;

2) main transactions of regulated services of seaports;

3) the performed works, services and products for own consumption;

4) total and administrative expenses;

5) projects of investing activities.

29. Total and administrative expenses are distributed on regulated services of seaports and other types of activity, in proportion to specific weight of production costs of each service, except as specified direct reference on service.

30. In case of implementation by the subject of regulated services in other spheres of natural monopolies separate accounting of the income, costs and the involved expenses on them is conducted according to the procedure established by authorized body for the respective sphere of natural monopolies.

31. The involved fixed assets and intangible assets are considered according to the principles established by these rules.

32. Fixed assets and intangible assets are subdivided into categories on types of activity, services, transactions, business processes:

the first category - the fixed assets and intangible assets which are directly participating in business processes of the main transactions of regulated services and other activities. Costs on their content and servicing belong to direct production expenses;

the second category - the fixed assets and intangible assets used in business processes of auxillary (indirect) operations. Costs on their content and servicing belong to indirect costs;

the third category - the fixed assets and intangible assets participating:

in business processes of transactions of administrative and general economy assignment. Costs on their content and servicing belong to total and administrative expenses;

in business processes of transactions on realization. Costs on their content and servicing belong to selling expenses.

33. The income is considered according to the principles established by these rules.

34. Cost of transactions of regulated services of seaports includes:

1) production costs;

2) share of the absorbed production costs;

3) share of total and administrative expenses;

4) share of selling expenses;

5) share of expenses on remuneration.

35. Production costs are considered on the main transactions of services of seaports according to the principles established by these rules and include direct and indirect costs.

36. The absorbed production costs on regulated services of seaports are considered according to the principles established by these rules and distributed in proportion to share from production costs of each main transaction of regulated services of seaports.

37. Total and administrative expenses are considered and distributed according to the principles established by these rules and subdivided on:

direct total and administrative expenses in case of direct reference on types of activity;

indirect total and administrative expenses.

Total and administrative expenses on regulated services of seaports are determined in proportion to specific weight of production and indirect costs by regulated services from production and indirect costs of seaport.

38. Selling expenses of regulated services of seaports are considered according to the principles established by these rules and distributed in proportion to share from production costs of regulated services of seaports.

39. Expenses on remuneration (not capitalized) on regulated services of seaports are considered according to the principles established by these rules and distributed in proportion to share from production costs of regulated services of seaports.

40. The subject records the natural indicators of operational activities used for income distribution, costs and the involved assets, calculation of single account and profitable rates for calculation and approval of rates (the prices, rates of charges) and tariff estimates.

41. Accounting of indicators of production (statistical recording) is organized in the form providing possibility of check on primary sources of information.

42. Production indicators in reporting forms, according to Appendices, are established for the purpose of calculation of specific expenses, the income and approval of rates (the prices, rates of charges) and tariff estimates.

43. In case of use of part of indicators of the statistical recording for the purpose of, other than the purposes of separate accounting, distinction of objects and methods of measurement are accurately determined in order to avoid misuse of production statistics.

44. Forms of the reporting are filled according to the indicators provided in them. Entering into the approved forms of additional indicators and codes is not allowed.

45. Data are on paper signed by the head, the chief accountant and the contractor of the subject and is certified by seal. Data are represented to authorized body on electronic and paper.

Appendix 1

to Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of seaports

Form

The data on the income and costs of subjects of natural monopolies rendering services of seaports

Accounting period 20 ___.

 

Index: Seaport - 1

Frequency: Annual

Represent: Joint-stock company ""Aktau International Sea Trade Port" national company.

Where the form is represented: In Agency of the Republic of Kazakhstan on regulation of natural monopolies

Representation term - no later than May 1 of year of the following after accounting year

Name of the subject of natural monopoly

____________________________________________________________________________________________________

Form of business

____________________________________________________________________________________________________

Legal address of the organization

____________________________________________________________________________________________________

                                                                                             one thousand tenges

 

Measure code

Name of indicators

Expenses

Income

1

The income on regulated services of seaports

 

 

2

Cost on regulated services of seaports

 

 

3

Production costs

 

 

4

Total and administrative expenses

 

 

5

Selling expenses

 

 

6

Expenses on remuneration

 

 

7

The income (loss) on regulated services of seaports

 

 

8

The income on regulated services in spheres of transfer of energy resources

 

 

9

Cost on regulated services in spheres of transfer of energy resources

 

 

10

Production costs

 

 

11

Total and administrative expenses

 

 

12

Selling expenses

 

 

13

Expenses on remuneration

 

 

14

The income (loss) on regulated services in spheres of transfer of energy resources

 

 

15

The income on other activities

 

 

16

Cost on other activities

 

 

17

Production costs

 

 

18

Total and administrative expenses

 

 

19

Selling expenses

 

 

20

Expenses on remuneration

 

 

21

The income (loss) on other activities

 

 

22

The production costs which are not considered when forming rates

 

 

23

The indirect production costs which are not considered when forming rates

 

 

24

The total and administrative expenses which are not considered when forming rates

 

 

25

The selling expenses which are not considered when forming rate

 

 

26

The expenses on remuneration which are not considered when forming rates

 

 

27

Income (loss) from the main activities

 

 

28

Income on secondary activities

 

 

29

Income on financing

 

 

30

Expenses on secondary activities

 

 

31

Income (loss) from secondary activities

 

 

32

The income (loss) from regular activities to the taxation

 

 

33

Corporate income tax

 

 

34

- according to the tax declaration

 

 

35

- delayed income tax

 

 

36

Net income (loss)

 

 

 

 

Head _______________________________

                                              signature

Chief accountant ______________________ MT

                                                signature

The explanation on filling of the form intended for collection of administrative data

The data on the income and costs subjects of natural monopoly rendering services of seaports

1. General instructions

This explanation is intended for preparation by subjects of natural monopolies, being the organization for provision of services of seaports, annual information on the income and costs. According to Item 20 of these rules of the organization the representing services of seaports annually no later than May 1 provides in authorized body information on the income and costs with appendix of the proving materials.

Data are signed by the first head or person fulfilling its duties.

2. Explanations on filling of form

When filling form the Subject needs to specify the name of the company and its address in the left upper corner.

The specified information consists of seven Sections of the income (loss) on regulated services of seaports, on other activities, from the main activities, from secondary activities, from regular activities to the taxation, from regular activities after the taxation, from emergency situations.

In column 1 - the income on regulated services of seaports is specified;

In column 2 - cost on regulated services of seaports is specified;

In column 3 - it is specified production costs;

In column 4 - it is specified total and administrative expenses;

In column 5 - it is specified selling expenses;

In column 6 - it is specified expenses on remuneration;

In column 7 - the income (losses) on regulated services of seaports is specified;

In column 8 - the income on regulated services in spheres of transfer of energy resources is specified;

In column 9 - cost on regulated services in spheres of transfer of energy resources is specified;

In column 10 - it is specified production costs;

In column 11 - it is specified total and administrative expenses;

In column 12 - it is specified selling expenses;

In column 13 - it is specified expenses on remuneration;

In column 14 - the income (loss) on regulated services in spheres of transfer of energy resources is specified;

In column 15 - the income on other activities is specified;

In column 16 - cost on other activities is specified:

In column 17 - it is specified production costs;

In column 18 - it is specified total and administrative expenses;

In column 19 - it is specified selling expenses;

In column 20 - it is specified expenses on remuneration;

In column 21 - the income (loss) on other activities is specified;

In column 22 - it is specified the production costs which are not considered when forming rates;

In column 23 - it is specified the indirect production costs (causes and effect relationships along with several services) which are not considered when forming rates;

In column 24 - it is specified the total and administrative expenses which are not considered when forming rates;

In column 25 - it is specified the selling expenses which are not considered when forming rate;

In column 26 - it is specified the expenses on remuneration which are not considered when forming rates;

In column 27 - the income (loss) from the main activities is specified;

In column 28 - the income on secondary activities is specified;

In column 29 - the income on financing is specified;

In column 30 - expenses on secondary activities are specified;

In column 31 - the income (loss) from secondary activities is specified;

In column 32 - the income (loss) from regular activities to the taxation is specified;

In column 33 - are specified the corporate income tax;

In column 34 - are specified this to the tax declaration;

In column 35 - the delayed income tax is specified;

In column 36 - the net income (loss) is specified.

Financial performance in value term is filled in thousands of tenges without decimal sign taking into account the requirement of the Special procedure.

Appendix 2

to Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of seaports

Form

Income

one thousand tenges

Measure code

Name of indicators

For the accounting period

Regulated services of seaports

 

1

regulated services of seaports

 

Other activities

 

1

other activities

 

 

Total on the main activities

 

 

.......

 

 

Total on secondary activities

 

Appendix 3

to Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of seaports

Form

Income from rendering regulated services of seaports

one thousand tenges

Measure code

Service code

Transaction code

Business process

In total

 

And

1

1

Income from rendering regulated services of seaports

 

 

And

Handling works on moorings of general cargoes, all

 

 

01

Ensuring handling works

 

02

Overload of dry and bulked cargoes

 

03

Freight handling by nakatny method

 

04

Overload of containers

 

05

Overload by crane method of loads

 

06

Overload by crane method of off-gage and heavy loads

 

07

Loading/unloading in/from railroad train

 

D

Services for calling of the vessel seaport for production of cargo operations and (or) other purposes with the subsequent exit from port (vessel call), all

 

 

08

Ship services

 

10

Mayachny services

 

12

Services in pass by the channel

 

13

Mooring services under cargo operations

 

14

Mooring services out of cargo operations

 

15

Anchor services

 

16

Mooring services

 

17

Services in the field of nature protection actions

 

18

Quarantine services

 

Appendix 4

to Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of seaports

Form

Income on regulated services of seaports

one thousand tenges

Measure code

Transaction code

Full-year income, one thousand tenges

Rate of charge (basic fare)

Amount before change of rates since the beginning of year

The income before change of rates since the beginning of year

Rate of charge after change

Amount after change of rates since the beginning of year

The income after change of rates, one thousand tenges

Annual amount since the beginning of year

Full-year income, one thousand tenges

unit of measure

amount

unit of measure

amount

unit of measure

amount

 

 

And

1

2

3

4

5

6

7

8

9

10

11

1

Income from rendering regulated services of seaports, all

 

 

 

 

 

 

 

 

 

 

 

 

01

Ensuring pogruzochnorazgruzochny works

 

tn

 

 

 

tn

 

 

tn

 

 

02

Overload of dry and bulked cargoes

 

tn

 

 

 

tn

 

 

tn

 

 

03

Freight handling by nakatny method

 

tn

 

 

 

tn

 

 

tn

 

 

04

Overload of containers

 

tn

 

 

 

tn

 

 

tn

 

 

05

Overload by crane method of loads

 

tn

 

 

 

tn

 

 

tn

 

 

06

Overload by crane method of off-gage and heavy loads

 

tn

 

 

 

tn

 

 

tn

 

 

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