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The document ceased to be valid since  December 18, 2015 according to Item 2 of the Resolution of the National commission performing state regulation in the field of power and utilities of Ukraine of November 12, 2015 No. 2793

Registered by

Ministry of Justice of Ukraine

December 30, 2014 

No. 1662/26439

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

of December 11, 2014 No. 763

About approval of the Procedure for forming, calculation and price fixation on natural gas for the subjects of managing performing its production

According to article 10 of the Law of Ukraine "About bases of functioning of the natural gas market", to the Presidential decree of Ukraine of September 10, 2014 No. 715 "About approval of the Regulations on the National commission performing state regulation in the field of power and utilities" the National commission performing state regulation in spheres of power and utilities decides:

1. Approve the Procedure for forming, calculation and price fixation on natural gas for the subjects of managing performing its production it (is applied).

2. Provide submission of this resolution on state registration in the Ministry of Justice of Ukraine.

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

Deputy. Commission chairman

Yu. Kuznetsov

It is approved:

Acting Chairman of the Antimonopoly Committee of Ukraine

 

M. Ya. Barash

Minister of Energy and Coal Industry of Ukraine

V. V. Demchishin

Vr.i.o. The chairman of Public service of Ukraine concerning regulatory policy and development of entrepreneurship

A. L. Sheyko

Approved by the Resolution of the National commission performing state regulation in the field of power and utilities of December 11, 2014 No. 763

Procedure for forming, calculation and price fixation on natural gas for the subjects of managing performing its production

I. General provisions

1.1. This Procedure is developed according to the Laws of Ukraine "About bases of functioning of the natural gas market", "About protection of the economic competition" and other legal acts which regulate questions of ensuring carrying out price policy in the natural gas market.

1.2. This Procedure determines the mechanism of forming, calculation and price fixation on natural gas for the subjects of managing performing its production with ensuring the single principles and methodical bases of pricing on natural gas, oil (passing) gas, gas (methane) of coal fields and gas of slate thicknesses (further - natural gas).

1.3. In this Procedure terms are used in the following values:

base period - the period lasting the calendar year preceding the planned period;

economically reasonable expenses on the planned period - expenses of the company performing natural gas production which layout is performed with observance of requirements of standards, standard rates, regulations, production schedules, and also the Tax code of Ukraine if it is directly provided by this Procedure, the consisting of the expenses connected with operating activiies and finance costs (except expenses on creation of qualification assets);

cost element - set of economically homogeneous expenses of the company performing natural gas production;

the investing program - complex of the actions determined on basis and directed to accomplishment of the planned production tasks on production and building-up of inventories of gas is performed on the basis and with observance of the conditions provided by special permission to use of natural resources of which creation (acquisition) of objects of the production fixed assets and intangible assets used for ensuring process of gas production including for the purpose of observance of regulations and standards is result;

inappropriate or unreasonable use of means - use of funds for the purposes or in the sizes which are not provided by settlement reasons that is accepted for price fixation and/or the approved and approved investing program;

the planned period - the period lasting calendar year on which calculation of the price is perfromed;

previous period - the period lasting the calendar year preceding base period;

settlement reasons for the price - calculation for the planned period of economically reasonable costs and settlement profit;

settlement profit - estimated amount of profit of the company on implementation of activities for natural gas production which is created taking into account expenses on the tax discharge on profit and expenses on accomplishment of investing program in the planned period, less the depreciation charges and other sources attracted under accomplishment of this program;

natural gas price - the natural gas price of own production established by NKREKP for the company performing its production which provides compensation of economically reasonable costs, tax payment, other obligatory payments, charges, assignments and profit earning, investing program, sufficient for ensuring accomplishment.

The term "commodity natural gas" is used in this Procedure in the value given in the Law of Ukraine "About bases of functioning of the natural gas market".

1.4. Provisions of this Procedure extend to the subjects of managing performing natural gas production, determined in article 10 of the Law of Ukraine "About bases of functioning of the natural gas market".

1.5. The prices calculated according to this Procedure shall provide to subjects of managing, performing natural gas production:

covering of economically reasonable costs of production for the planned period;

profit earning, investing program, sufficient for ensuring accomplishment, separately on each field on natural gas production for the planned period;

payment of all taxes and fees according to the legislation of Ukraine.

II. Forming and calculation of natural gas prices

2.1. Pricing on natural gas is performed according to the legislation of Ukraine based on annual plans on natural gas production (amounts of products of production), economically reasonable planned expenses determined by the state standard rates (regulations) of expenses of resources, technical and economic calculations and estimates, rates of taxes and fees (obligatory payments) and also the prices in the planned period, determined, proceeding from the forecast price indexes approved in accordance with the established procedure by the Cabinet of Ministers of Ukraine for the corresponding year.

2.2. The main analytical indicators in case of determination of natural gas prices are the planned economically reasonable expenses connected with natural gas production, and the planned amounts of its products.

2.3. Expenses which are not used for determination of the taxation object according to requirements of the Section III of the Tax code of Ukraine do not join in calculation of natural gas prices or exceed limits of the corresponding expenses.

2.4. Accounting of the extracted natural gas is performed by use of the system of measurement of its quantity installed by regulating documents.

Accounting and determination of the amount of normative losses and production and technology costs of natural gas in case of its production, preparation for transportation and transportation are performed by each field and in general for the company performing natural gas production according to Procedure for accounting of normative losses and production and technology expenses of oil, natural gas and gas condensate in case of their production, preparation for transportation and the transportation approved by the order of the Ministry of Fuel and Energy of Ukraine of May 18, 2005 No. 224, registered in the Ministry of Justice of Ukraine on June 8, 2005 on No. 636/10916, and Procedure for determination of the amount of normative losses and production and technology expenses of oil, natural gas and gas condensate during production, preparation for transportation and transportation the approved order of the Ministry of Fuel and Energy of Ukraine of September 30, 2004 No. 604, registered in the Ministry of Justice of Ukraine on January 6, 2005 at No. 15/10295.

When calculating natural gas prices amounts of normative losses and production and technology costs of natural gas in case of its production, preparation for transportation, and also the gas amounts used for own needs of the company performing natural gas production in terms of money are not estimated and do not join in cost.

2.5. The subject of managing performing natural gas production shall keep separate account of the income and expenses on each type of activity (products) and to provide reasonable expense allocation between activities for natural gas production and other types of economic activity.

2.6. Planning of expenses for their inclusion in the complete planned cost of the extracted natural gas is performed taking into account the expenses connected with operating activiies and finance costs (except the financial expenses included in cost of qualification assets according to provisions (standards) of financial accounting).

To the planned expenses connected with operating activiies join:

the planned production cost of the extracted natural gas;

the planned administrative expenses;

the planned distribution costs;

the planned other operating expenses.

2.7. Planning of expenses is performed using regulatory method. The size of expenses is determined based on standard rates of use of fuel, the electric power, materials, regulations and quotations by compensation, standard rates of management expenses and to production servicing.

Expenses which objective regulation is impossible, are planned taking into account actual expenses for base period, the forecast of the price indexes approved in accordance with the established procedure by the Cabinet of Ministers of Ukraine and based on estimates for the planned period.

Planning of expenses on compensation of workers is performed taking into account growth rate of legislatively certain size of minimum wage.

2.8. Planning and calculation of cost of the extracted natural gas are performed counting on the planned period.

2.9. To the planned production cost of the extracted natural gas the planned expenses connected with natural gas production join namely: the planned direct material expenses, the planned direct expenses on compensation, other planned direct expenses, the planned variable general production and fixed distributed general production expenses.

The planned direct material expenses cost is included:

the main, auxiliary, fuel and lubricants and other materials, components, construction materials for repair and operational needs, spare parts and the invaluable fast-wearing-out objects which are directly connected with process of natural gas production. To this expense element also the cost of the working agent (compressed air, water, dry gas, nitrogen, etc.) which is pumped in layer for the purpose of maintenance of reservoir pressure joins. Expenses are determined on the basis of regulations of use of such resources and the prices (rates) for them;

fuels and energy, used directly for natural gas production. The cost of all types of fuel and the energy which are purchased and spent for technology, power and other industrial and production needs is determined on the basis of regulations of use of such resources and current prices (rates) for them.

The planned direct expenses on compensation are included:

the salary of production personnel which activities are directly connected with engineering procedure of production which is determined proceeding from personnel number by the staff list, the tariff charges (salaries) and official pay rates established at the company for heads, specialists, technical employees;

the additional salary of production personnel, is determined proceeding from the amount of the established surcharges, allowances, other incentive and compensation payments which according to the Tax code of Ukraine join in the expenses considered in case of calculation of the taxation object, the awards connected with accomplishment of production tasks and functions.

Other planned direct expenses are included:

the amount of single fee on obligatory national social insurance for production personnel;

fixed asset depreciation, other non-current tangible and intangible assets of production appointment;

the production expenses which are directly connected with specific expense object (expenses on safety, diagnostics and defectoscopy, repair and servicing of fixed assets, geophysical works, taxes and fees, other expenses).

The amount of the depreciation charges for calculation of the price is determined taking into account movement of fixed assets, other non-current tangible and intangible assets of production appointment in the planned period.

Calculation of fixed asset depreciation, other non-current tangible assets and intangible assets of the company performing natural gas production which is perfromed according to accounting standards.

In case of implementation of revaluation of fixed assets, other non-current tangible assets, intangible assets after January 1, 2014 such revaluation is taken into consideration of the depreciation charges in case of price fixation on natural gas on condition of its confirmation by the valuation report of property (assets) according to the legislation and approval of NKREKP.

Join in structure of the general production and fixed distributed general production expenses planned variable:

expenses on production management which are determined taking into account the number of general production personnel by the staff list tariff and qualification structure of management personnel of workshops, sites and the tariff charges (salaries) established at the company (the main and additional salaries, other incentive and compensation payments which according to the Tax code of Ukraine join in the expenses considered in case of calculation of the taxation object, the amount of single fee on obligatory national social insurance, payment of official journeys of personnel of workshops, sites, expenses on preparation and retraining of personnel according to the legislation);

fixed asset depreciation, other non-current tangible assets, intangible assets general production (shop, local) appointments;

maintenance costs, operation, repair, compulsory insurance, operational lease of fixed assets, including intra industrial gas pipelines and other non-current assets of general production appointment;

expenses on enhancement of technology and production organization;

expenses on centralized water supply, the drainage system, lighting, disinfection, deratization, garbage removal and other actions connected with content of production rooms;

production process maintenance expenses (compensation of general production personnel, the amount of single fee on obligatory national social insurance, expenses on implementation of technology control of production processes and service quality);

expenses on labor protection, observance of requirements of safe engineering and environmental protection;

expenses on fire and sentry protection of subjects to production and general production appointment, content of sanitary zones;

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