It is registered
Ministry of Justice of Ukraine
September 30, 2013
No. 1679/24211
of September 20, 2013 No. 170
About approval of the Procedure for determination of regulatory base of assets of subjects of natural monopolies which perform economic activity on centralized water supply and to drainage system
According to articles 9 and 13 of the Law of Ukraine "About natural monopolies", article 6 of the Law of Ukraine "About state regulation in the sphere of utilities" and Regulations on the National commission performing state regulation in the sphere of utilities the approved Presidential decree of Ukraine of November 23, 2011 1073, the National commission performing state regulation in the sphere of utilities DECIDES: No.
1. Approve the Procedure for determination of regulatory base of assets of subjects of the natural monopolies performing economic activity on centralized water supply and drainage system which is applied.
2. In the sphere of utilities (Arlachov D. V.) to submit to legal management (Dudchenko V. G.) and Department of strategic planning and development 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.
Commission chairman
V. Saratov
Approved by the Resolution of the National commission performing state regulation in the sphere of utilities, Ukraine of September 20, 2013 No. 170
1.1. This Procedure is developed according to the Law of Ukraine "About natural monopolies".
1.2. Action of this Procedure extends to subjects of natural monopolies which perform or intend to perform economic activity on centralized water supply and drainage system based on the corresponding licenses granted by the National commission performing state regulation in the sphere of utilities (further - the Commission), and made the decision on application of the stimulating regulation in coordination with the Commission (further - licensees).
1.3. This Procedure establishes the mechanism of determination of regulatory base of assets of licensees, groups of assets which are part of regulatory base, terms of their useful use and depreciation method for calculation of the necessary income from implementation of activities for centralized water supply and drainage system on the principles of the stimulating regulation.
1.4. The term "regulatory base of assets" is used in the value given in the Law of Ukraine "About natural monopolies".
1.5. Account of regulatory base of assets is kept separately on types of activity on centralized water supply and drainage system.
1.6. Accounting of regulatory base of the assets entered before transition to the stimulating regulation is conducted separately from accounting of regulatory base of the assets entered after transition to the stimulating regulation.
1.7. The regulatory base of assets of the licensee is considered on primary and residual cost and determined for the beginning every year of the regulatory period as change from the date of transition to the stimulating regulation of cost and structure of assets which are used for implementation of activities for centralized water supply and drainage system according to Item 2.5 of the Section ІІ Techniques of forming of rates for centralized water supply and drainage system on the principles of the stimulating regulation, the National commission approved by the resolution which performs state regulation in the sphere of utilities, of November 02, 2012 No. 356, of Ukraine registered in the Ministry of Justice on November 14, 2012 for No. 1915/22227 (further - the Technique of forming of rates).
1.8. As a part of regulatory base of assets own and received on the terms of financial leasing objects and leased complete property complexes which are carried in structure of fixed assets according to relevant provisions (standards) of financial accounting, the fixed assets received on the right of economic vedaniye or the right of operational management, other non-current tangible assets, and also intangible assets which are directly used by the licensee for implementation of activities for centralized water supply and drainage system are considered.
Objects of construction in progress, and also objects which will not be used for implementation of activities for centralized water supply and drainage system in the regulatory period for which rates are calculated are not considered in regulatory base of assets.
1.9. The cost of the created, reconstructed and modernized subjects to centralized water supply and drainage system is considered in case of cost determination of regulatory base of assets from Date of Introduction of the corresponding objects in operation in the procedure established by the legislation.
1.10. Infrastructure which is used according to agreements of concession is considered as a part of regulatory base of assets taking into account provisions of the Laws of Ukraine "About concessions", "About features of transfer to lease or concession of objects centralized water - heat supply and drainage system which are in municipal property" and according to national provisions (standards) of financial accounting or international accounting standards.
1.11. Lease, concessionary, leasing and other payments for use of property which is not in property of the licensee and it is necessary for implementation of licensed activities, are not included regulatory base of assets.
1.12. The change in value of assets according to financial accounting is not considered in case of determination of initial and residual cost of regulatory base of assets.
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The document ceased to be valid since January 12, 2018 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of September 14, 2017 No. 1135