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I.O.'S ORDER OF THE MINISTER OF INVESTMENTS AND DEVELOPMENT OF THE REPUBLIC OF KAZAKHSTAN

of January 28, 2016 No. 121

About approval of rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies in the field of telecommunications and universal services of mail service

(as amended on 17-06-2021)

According to subitem 19-17) of Item 1 of article 8 of the Law of the Republic of Kazakhstan of July 5, 2004 "About communication" PRIKAZYVAYU:

1. Approve the enclosed Rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies in the field of telecommunications and universal services of mail service.

2. To committee of communication, informatization and information of the Ministry for Investments and Development of the Republic of Kazakhstan (Kazangap T. B.) provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) the direction of the copy of this order in printing and electronic type on official publication in periodic printing editions and information system of law of Ad_let within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan, and also in the Republican center of legal information within ten calendar days from the date of receipt of the registered order for inclusion in reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry for Investments and Development of the Republic of Kazakhstan and on the intranet portal of state bodies;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Legal department of the Ministry for Investments and Development of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of Item 2 of this order.

3. To impose control of execution of this order on the supervising vice-minister of investments and development of the Republic of Kazakhstan.

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

The acting minister on investments and development of the Republic of Kazakhstan

Zh. Kasymbek

Approved by the Order of the acting minister on investments and development of the Republic of Kazakhstan of January 28, 2016 No. 121

Rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies of telecommunications and universal services of mail service

Chapter 1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies in the field of telecommunications and universal services of mail service (further - Rules) are developed according to subitem 19-17) of Item 1 of article 8 of the Law of the Republic of Kazakhstan of July 5, 2004 "About communication" and determine procedure for conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies in the field of telecommunications and universal services of mail service.

2. Separate account is kept for the purpose of:

1) the calculation of cost and determination of economically reasonable rates approved or approved by the authorized state body exercising regulation and control in the field of telecommunications and universal services of mail service (further - authorized body);

2) reasons for the size of the amount of loss from rendering regulated services in the field of telecommunications and universal services of mail service.

3. Separate accounting represents system of collection and generalization of information on the income, costs and the involved assets separately by each type of regulated services in the field of telecommunications and universal services of mail service, and also periodic creation and representation by telecom operators to authorized body based on information of income statements, expenses and the involved assets by each type of regulated services according to these rules.

4. For pricing of regulated services by subjects of natural monopolies (further - the subject) separate account of the income, costs and the involved assets by method of complete distribution of historical costs is kept.

5. In these rules the following basic concepts are used:

1) the telecom operator - the legal entity registered in the territory of the Republic of Kazakhstan, rendering communication services;

2) business processes - the sequence of certain actions and activities of the telecom operator with use of its resources with ultimate goal of rendering services;

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

4) 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;

5) 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 their involvement in provision of services can be determined on the basis of allocation bases;

6) 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 consistently on the basis of the certain quantitative allocation bases reflecting interrelation of resources, business processes and elements of network of the telecom operator;

7) 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 their involvement in provision of services can be determined on the basis of certain allocation bases;

8) 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 certain allocation bases;

9) elements of network - the groups of fixed assets used on the networks of telecommunications when rendering all types of service of telecommunications combined on activities for distribution of their cost and the related costs for types of service of telecommunications;

10) direct costs on elements of network - costs which have direct causes and effect relationships with certain element or group of elements of network and therefore can be directly and are unambiguously carried to certain element or group of elements of network;

11) auxiliary business processes - business processes of which creation of necessary conditions for implementation of the main business - processes and business of processes of management is result;

12) the involved assets - the subject's assets used for provision of service (services), including fixed assets and intangible assets;

13) indirectly the involved assets on services - the involved assets which have causes and effect relationships along with several services (groups of services) and therefore cannot be directly or are unambiguously carried to certain service, but their involvement in rendering certain services can be determined on the basis of the allocation bases reflecting origins of costs;

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

15) direct costs on services - costs which have direct causes and effect relationships with certain service or group of services and therefore can be directly and are unambiguously carried to certain service or group of services;

16) business processes of management (management) - business processes of which increase in effectiveness and efficiency of all other business processes is result;

17) the main business processes - business processes of which rendering services is result;

18) 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, communications of costs, the income and the involved assets with certain services;

19) transportation network - the network of telecommunications consisting of transmission lines interexchange local, intra-zone and main networks, and the corresponding infrastructure;

20) resources economic - set of sources, the means used in production economic activity, subdivided into labor, capital (fixed assets), current assets (materials), information resources, financial resources.

Chapter 2. The basic principles of separate accounting of the income, costs and the involved assets

6. Basic principles of separate accounting:

1) priority of direct reference in case of possibility of direct reference of 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 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 service.

7. Conducting separate accounting of the income and expenses is performed by subjects of natural monopolies in the field of telecommunications and universal services of mail service, proceeding from the principles of materiality and economic feasibility of disaggregation of accounting, completeness and consistency of information.

8. Separate accounting is based on the source documents used for conducting accounting and managerial accounting which are provided with 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 expatiate much and form of submission of certain financial reporting according to the article 15 Law of the Republic of Kazakhstan of February 28, 2007 "On financial accounting and the financial reporting" and tax statements according to article 208 of the Code of the Republic of Kazakhstan of December 25, 2017 "On taxes and other obligatory payments in the budget (Tax code)" telecom operators of services of telecommunications and universal services of mail service.

9. Separate accounting is performed based on source accounting documents according to which financial accounting, and also based on data statistical and operating-technical (production) accounting is kept.

Chapter 3. Income distribution, costs and the involved assets in the field of telecommunications

10. For the purposes of conducting separate accounting of the income, costs and the involved assets by types of regulated services to telecom operators rendering services of telecommunications classification of reference books of separate accounting in the scheme of income distribution, costs and the involved assets in the field of telecommunications according to appendix 1 to these rules is applied:

1) the reference book of "Resources" contains the classified list of cost items and the involved economic resources:

the list of cost items is created on the basis of classification of the financial statement on costs of the telecom operator taking into account the required detail level of cost items for the purposes of conducting separate accounting;

types of economic resources of the telecom operator rendering services of telecommunications it is created on the basis of classification of fixed assets and intangible assets of the telecom operator used for the purposes of financial accounting (except manpower).

2) the reference book "Business processes" contains the classified list of the main, auxiliary, joint business processes and business processes of management. In case of classification of business processes the telecom operators rendering services of telecommunications adhere to the principles and general structure of the card of business processes.

3) the reference book "Cost objects" contains the classified list of elements of network and types of service of the telecom operator:

the list of elements of network of the telecom operator rendering services of telecommunications is created on the basis of topology of network of telecommunications; the list of services of the telecom operator rendering services of telecommunications is created according to requirements of the Industry qualifier of services of telecommunications.

Chapter 4. Procedure for primary separate cost accounting on types of service in the field of telecommunications

11. All economic activities by the telecom operators rendering services to telecommunication are reflected in financial accounting.

12. In the document which is the basis for forming of accounting entry (record) codes or the name of the corresponding business process, resource or service of separate accounting are specified.

13. The list of cost items is determined based on the reference book of cost items of separate accounting which is created by the telecom operators rendering services to telecommunication independently. Articles of reflection of primary separate accounting:

1) "Material costs";

2) "Staff costs";

3) "Expenses under agreements with third-party, international telecom operators";

4) "Depreciation";

5) "Taxes, charges";

6) "Other costs".

14. According to expenditure items, the connected with productive activity, material costs or materials in primary accounting are reflected on the corresponding main business process or resource, the considering costs, amounts, and also use of materials.

Expenses on the materials which are not connected by productive activity (with repair and operation of means and communication lines) - are distributed on the corresponding codes of resources or auxiliary business processes and processes of management.

Expenses on the tools, devices and economic stock used in the main production processes connected with operation of means and communication lines which are not carried on production process are distributed on the corresponding main business processes or resources with use of allocation bases.

15. In cost items "Expenses under agreements with third-party and international telecom operators" are reflected expenses on payment of the rendered services for the accounting period by third-party and foreign operators of other communication networks of services of accession, traffic transmission and others.

"Expenses under agreements with third-party and international telecom operators" belong on the corresponding business process and/or on the corresponding communication services.

16. Reflection of costs under the articles "Depreciation", "Residual cost" is made proceeding from the amounts of the depreciation added for the accounting period on fixed assets, intangible assets, on the fixed assets received under agreements on provision of property in use, including under the agreement of leasing, and accepted on the balance of the telecom operator rendering services of telecommunications.

At the same time analytics on fixed assets on the corresponding types of resources and business processes of separate accounting are made in information system or accounting cards of fixed asset based on cause and effect relationship, and also on territorial sign.

17. In expenses of the telecom operator rendering services of telecommunication in the article "Staff costs" data for the accounting period on the salary of the personnel occupied in the basic production, auxiliary processes and processes of management added for actually worked time are reflected. In these expenses data on charges of compensation for unfinished time, surcharges and allowances, awards and other charges are reflected.

The basis for reflection of data on the article "Staff costs" are the sheets of accounting of working hours completed in information systems and/or manually on forms, electronic format with reflection of the corresponding codes of business processes.

18. Expenses on taxes, charges and other payments in primary separate accounting belong on the corresponding main, auxiliary business processes and resources based on cause and effect relationship or are distributed with use of allocation bases.

19. Other expenses in primary separate accounting belong on the corresponding business processes or resources based on source documents. In case of impossibility of direct reference of expenses on business processes of activities of the telecom operator rendering services of telecommunication expense allocation it is made with use of allocation bases.

Chapter 5. Income distribution, costs and the involved assets in the field of universal services of mail service

20. For income distribution, costs and determination of involvement of assets on types of service regulated and non-regulated services are allocated. At the same time, the income, costs and the involved assets of the telecom operator rendering universal services to mail service previously are grouped in activities and distributed by types of the provided services.

21. For the purposes of conducting separate accounting direct, indirect, joint and total costs and the involved assets are allocated.

22. For cost allocation and determination of degree of involvement of assets the distribution methodology on the basis of cause and effect relationship of costs and assets with the corresponding activities and the services provided by the telecom operator rendering universal services to mail service is used. At the same time causes and effect relationships of costs and assets with resources are determined by each activity of the telecom operator rendering universal services to mail service and causes and effect relationships of these resources with the provided services.

Depreciation of the involved assets is distributed on the basis of distribution of the involved assets.

23. In case of identification of direct causes and effect relationships of costs and the involved assets with services of the telecom operator rendering universal services to mail service the corresponding direct reference of these costs and the involved assets with preliminary reference of these costs and the involved assets for the corresponding activities is made.

24. In case of identification of indirect causes and effect relationships of costs and the involved assets with services of the telecom operator rendering universal services to mail service distribution of these costs and the involved assets on the basis of application of the relevant bases and coefficients of distribution by their step-by-step distribution to appropriate resources, activities and universal services of mail service is made.

25. For the purposes of conducting separate accounting of the income, costs and the involved assets by types of regulated services of the telecom operator rendering universal services to mail service classification of reference books of separate accounting in the scheme of income distribution, costs and the involved assets in the field of universal services of mail service according to appendix 2 to these rules is applied.

26. Process of reference and cost allocation and the involved assets on regulated and in general on non-regulated services is performed step by step in the following sequence:

1) direct and indirect cost allocation and group of assets on appropriate resources (fixed assets, personnel, intangible assets and other assets) of the telecom operator rendering universal services to mail service (the approximate list of types of economic resources and allocation bases of indirect costs on economic resources is provided in the Table 1 of appendix 3 to these rules);

2) determination of direct and indirect connections of resources of the telecom operator rendering universal services to mail service with the corresponding business processes: the main, auxiliary and business processes of management (management). Direct reference and indirect cost allocation and the involved assets connected with resources, on the corresponding business processes is performed (the approximate list of business processes and allocation bases of economic resources is provided in the Table 2 of appendix 3 to these rules);

3) determination of direct and indirect connections of auxiliary business processes of the telecom operator rendering universal services to mail service with the corresponding production business processes and management processes. Direct reference and indirect cost allocation and the involved assets connected with auxiliary business processes on production business processes and management processes on the basis of the relevant bases and coefficients of distribution is made (the approximate list of allocation bases of auxiliary business processes is provided in the Table 3 of appendix 3 to these rules);

4) determination of direct and indirect connections of production business processes of the telecom operator rendering universal services to mail service with the corresponding regulated services and in general on non-regulated services. Direct reference and indirect cost allocation and the involved assets connected with production business processes on regulated and in general on non-regulated services on the basis of the relevant bases and coefficients of distribution is performed (the approximate list of allocation bases of the main business processes on economic resources, activities and services is provided in the Table 4 of appendix 3 to these rules);

5) distribution of joint costs and the involved assets on the corresponding types of service of the telecom operator rendering universal services to mail service in proportion to the developed amounts carried on these services as a result of cost allocation and the involved assets on subitems 1) - 4) this Item;

6) distribution of total costs and the involved assets on all types of service of the telecom operator rendering universal services of mail service is pro rata to the developed amounts carried to universal services of mail service as a result of cost allocation and the involved assets;

7) summing of costs and the involved assets of the telecom operator rendering universal services to mail service, the previous stages determined in the course of implementation and implementation of final income distribution and costs on types of service.

Chapter 6. Procedure for forming of the bases for distribution

27. Allocation bases of the telecom operator are measurable and interconnected with size of the costs attributable to the corresponding object of calculation. The measure value is confirmed by data statistical, operating-technical (production) or financial accounting and the relevant documents.

28. For the purposes of conducting separate accounting of the income, costs and the involved assets by the telecom operators rendering services of telecommunications and universal services of mail service the following main aggregative allocation bases are used:

1) for group of costs and the involved assets by types of economic resources data of the actual write-off of materials, spare parts, residual cost of fixed assets and intangible assets, salary accrual and other assignments on personnel, other cost items for the accounting period according to data of primary financial accounting are used;

2) for group of costs and the involved assets by types of business processes data on quantitative structure and placement of resources, including manpower, and also data on the salary fund, labor costs, standard rates of electric power consumption and passport equipment capacity are used;

3) for distribution of auxiliary business processes to the main and business processes of management data on the area of buildings and constructions are used, I will run also usage time of vehicles, write-off of inventory stocks, to quantitative structure and placement of office equipment and other non-current assets, functional load of staff of auxiliary divisions and other indicators;

4) for distribution of the main business processes connected with operation and equipment maintenance and communication lines to elements of network data of technical (production) accounting of the telecom operator for the accounting period on quantitative structure and the involved reservoir of the capital production equipment, extent of communication lines, standard rates of labor costs, the number of repair and recovery work and other indicators are used;

5) for distribution of the main business processes connected with provision and rendering of services of telecommunications to services of telecommunications data on sales amounts of services in natural and cash indicators for the accounting period, the number of the signed agreements, the processed claims and claims, the number of invoices, the number of tariff records in the automated or billing systems of calculation (the automated settlement system) are used;

6) for cost allocation and the involved assets from elements of network on services of telecommunications routing factors, data of technical accounting of traffic are used;

7) for distribution of direct costs to types of service and elements of network data of primary financial accounting, acts of reconciliations on settlement with operators are used.

29. In case of expense allocation on transportation of mailings and values by motor transport of the telecom operator rendering universal services to mail service the coefficient of asset allocation, involved in mail road haulage taking into account geographical location of the addressee, extent of route, condition of intraregional roads is taken into account.

30. Lists of costs, resources, business processes of the telecom operator rendering universal services to mail service are the minimum lists which in addition are disaggregated and extend at the discretion of the telecom operator rendering universal services to mail service.

Chapter 7. Procedure for conducting separate accounting of the income from services of telecom operators of the telecommunications rendering services and universal services of mail service

31. The income from provision of each type of regulated and non-regulated services is determined proceeding from amounts of the corresponding type of service and rates on which the specified types of service were rendered.

32. The income from rendering services of the telecom operator, rendering services of telecommunications, and universal services of mail service has by types of regulated and non-regulated services on the basis of these source documents and the financial reporting direct reference.

33. Primary account of the income is kept in the automated, billing systems which confirm disaggregation of accounting of the income by types of the rendered services.

Chapter 8. Income statements, expenses and the involved assets by types of regulated services, interrelation between data of separate accounting and accounting data

34. The reporting represented by the telecom operator rendering universal services to mail service, authorized body according to these rules includes:

1) the cost allocation statement and the involved assets on economic resources in form according to appendix 4 to these rules;

2) the cost allocation statement and the involved assets connected with economic resources on business processes in form according to appendix 5 to these rules;

3) the cost allocation statement and the involved assets of auxiliary business processes on business processes of production and Management in form according to appendix 6 to these rules;

4) the cost allocation statement and the involved assets of business processes of management on activities and services in form according to appendix 7 to these rules;

5) the cost allocation statement and the involved assets of business processes of production on activities and services in form according to appendix 8 to these rules;

6) the report on distribution of joint and total costs and assets of business processes of management on activities and services in form according to appendix 9 to these rules;

7) the report on distribution of joint and total costs and assets of production business processes on activities and services in form according to appendix 10 to these rules;

8) the report on final income distribution, costs and the involved assets on activities and services in form according to appendix to 11 these rules.

35. The reporting represented by the telecom operators rendering services of telecommunications to authorized body according to these rules includes:

1) the cost allocation statement and group of assets on resources, group of direct costs on elements of network and service in form according to appendix 12 to these rules;

2) the cost allocation statement and the involved assets connected with resources on business processes in form according to appendix 13 to these rules;

3) the cost allocation statement and the involved assets connected with auxiliary business processes on the main business processes and business processes of management in form according to appendix 14 to these rules;

4) the cost allocation statement and the involved assets connected with the main business processes and business processes of management on elements of transportation network in form according to appendix 15 to these rules;

5) the report on final group of the costs and the involved assets connected with the main business processes, business processes of management and elements of transportation network on elements of basic network and network of subscriber access in form according to appendix 16 to these rules;

6) the report on final group of the costs and the involved assets connected with elements of network, the main business processes, business processes of management and direct expenses on the corresponding services in form according to appendix 17 to these rules.

Appendix 1

to Rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies of telecommunications and universal services of mail service

See Appendix 1 (47Kb In original language)

 

Appendix 2

to Rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies of telecommunications and universal services of mail service

See Appendix 2 (36Kb In original language)

 

Appendix 3

to Rules of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies of telecommunications and universal services of mail service

Table 1

_________________________________

Name of the company

The approximate list of types of economic resources and allocation bases of indirect costs on economic resources for ___________ 20 __

(one thousand tenges)

Costs and assets

Allocation base

Economic resources

In total

Personnel

Earth

Buildings and constructions

Machines and equipment

Vehicles

Intangible assets

Other resources

I

Costs



















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