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

of September 12, 2005 No. 265-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by subjects of the natural monopolies rendering public services to mail service

According to the subitem 15) of Item 1 of article 14 of the Law of the Republic of Kazakhstan "About natural monopolies", I ORDER:

1. Approve the enclosed Rules of conducting separate accounting of the income, costs and the involved assets by subjects of the natural monopolies rendering public services to mail service.

2. To provide to the subjects of natural monopolies rendering public services to mail service to Agency of the Republic of Kazakhstan on regulation of natural monopolies:

1) till June 1, 2006 developed techniques of conducting separate accounting of the income, costs and the involved assets by types of the public services of mail service regulated according to the legislation on natural monopolies, for review;

2) by April 15, 2007 the reporting under types of regulated services and in general on non-regulated services for 2006.

3. To department on regulation and control in the field of telecommunications and air navigation of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Aliyev I. Sh.) provide:

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

2) in accordance with the established procedure approval of the provided techniques of conducting separate accounting of the income, costs and the involved assets of subjects of the natural monopolies rendering public services to mail service.

4. To department of administrative work and analysis of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Esirkepov E. O.) after state registration of this order:

To provide 1) in accordance with the established procedure publication of this order in official mass media;

2) to bring this order to the attention of structural divisions and territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies, local executive bodies of areas (the city of republican value, the capital) and Kazpochta joint-stock company.

5. To impose control of execution of this order on the vice-chairman of the Agency of the Republic of Kazakhstan on regulation of subjects of natural monopolies Nefedov A. P.

6. This order becomes effective from the date of publication.

Approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of September 12, 2005 No. 265-OD

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

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 mail service, determine the basic principles of conducting separate accounting of the income of costs and the involved assets, procedure for the organization and implementation of separate accounting by the subjects of natural monopolies rendering public services to mail service.

2. The purpose of conducting separate accounting is determination of the income, costs and the involved assets by each type of regulated services for establishment of economically reasonable rates approved by authorized body.

3. Separate accounting represents system of collection and generalization of information on the income, costs and the involved assets separately on each type of service and in general on other activities, rendered by the post organization.

4. 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 services on the basis of these source documents;

2) income distribution, costs and the involved assets on the corresponding services on the basis of cause and effect relationship of the income, costs and the involved assets with those services 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.

5. For the purposes of these rules the following basic concepts are used:

1) allocation base - the system of indicators characterizing interrelation of technological and other production processes and provision of services of the post organization and (or) other cause and effect relationship and which is applied as basis in case of distribution of indirect, joint and total costs and the involved assets to types of regulated services;

2) the involved assets - the assets of the post organization used for provision of certain service, including fixed assets and intangible assets;

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

4) indirect costs on services - 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;

5) 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;

6) 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;

7) 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;

8) the post organization - the subject of natural monopoly rendering regulated public services to mail service;

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