RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 15, 2021 No. 977

About approval of the Technique of determination of debt on difference in rates

According to the paragraph to the eighth "About the measures directed to settlement of debt of the heatsupplying and heatgenerating organizations and the companies of centralized water supply and water disposal" the Cabinet of Ministers of Ukraine decides parts one of article 1 of the Law of Ukraine:

1. Approve the Technique of determination of debt on difference in rates which is applied.

2. To the ministry of development of communities and territories with the assistance of the National commission performing state regulation in spheres of power and utilities to perform explanations on application of the Technique approved by this resolution.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 15, 2021 No. 977

Technique of determination of debt on difference in rates

General provisions

1. This Technique establishes procedure for determination of debt on difference in rates for heat energy, services in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water (including in case of replacement of the party in the obligation and/or in case of legal succession), services in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal which were made, transported and delivered to the population, organizations and the organizations financed from state and/or local budgets and/or other companies of heat supply, centralized water supply and drainage system which deliver heat energy, services in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water, services in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal to the population, and also the organizations and organizations financed from state and/or local budgets which arose in connection with discrepancy of actual cost of heat energy, services in centralized heating and centralized supply of hot water, delivery services of heat energy and supply of hot water, services in centralized supply of cold water and drainage system (with use of intra house systems), services in centralized water supply and centralized drainage system to rates which affirmed and/or approved by public authorities or local government bodies and remained not extinguished as of June 1, 2021 (further - debt on difference in rates).

2. This Technique is applied by the heatsupplying and heatgenerating organizations, the companies of centralized water supply and water disposal (further - subjects of managing) performing production, transportation and delivery of heat energy and provision of the corresponding utilities to the population, the organizations and organizations financed from state and/or local budgets and/or other companies of heat supply, centralized water supply and drainage system which deliver heat energy, services in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water, service in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal to the population, and also the organizations and organizations financed from state and/or local budgets.

3. In this Technique the term "authorized bodies" means public authorities or local government bodies, authorized to establish rates for heat energy and utilities.

Other terms are used in the value given in the Laws of Ukraine "About drinking water, drinking water supply and water disposal", "About heat supply", "About housing and communal services", "About the measures directed to settlement of debt of the heatsupplying and heatgenerating organizations and the companies of centralized water supply and water disposal".

4. The amount of debt on difference in rates is determined as of June 1, 2021 separately for each calendar year (from January 1 to December 31) and in five months 2021 for heat energy, service in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water (including in case of replacement of the party in the obligation and/or in case of legal succession), service in centralized supply of cold water and drainage system (with use of intra house systems), service of centralized water supply and centralized water disposal (further - heat energy, utilities) by the corresponding categories of consumers (the population, organizations and the organizations financed from state and/or local budgets).

Calculation of amount of debt on difference in rates is perfromed excluding tax on value added.

5. Calculation of amount of debt on difference in rates is perfromed by subjects of managing proceeding from the rates for heat energy, utilities established by authorized body which were made, transported and delivered to the population, organizations and the organizations financed from state and/or local budgets and/or other companies of heat supply, centralized water supply and drainage system which deliver heat energy, the populations, and also the organizations and organizations financed from state and/or local budgets rendering utilities according to the annual reporting, considering the period during which the corresponding rate was effective and was applied to the consumer.

6. Calculations of amounts of debt on difference in rates are perfromed by subjects of managing according to requirements of this Technique and are confirmed by documents which are determined in the Standard regulations on the territorial commission on questions of approval of debt on difference in rates approved by the resolution of the Cabinet of Ministers of Ukraine of September 1, 2021 No. 932, and also other documents confirming with the materials provided by the subject of managing.

The mechanism of scoping of debt on difference in rates

7. The amount of debt on difference in rates is determined by subjects of managing as difference between actual costs (taking into account the costs of investing activities and financial expenses connected with investing activities) on heat energy, utilities which were made, transported and delivered to the population to the organizations and organizations financed from state and/or local budgets and/or other companies of heat supply, centralized water supply and water disposal which provide to the population, the organizations and organizations which are financed from state and/or local budgets, such services (further - actual expenses), and the actual charges according to rates which affirmed and/or approved by public authorities or local government bodies according to procedure (technique) for forming of rates for heat energy, its production, transportation and delivery, provisions of utilities, approved by the Cabinet of Ministers of Ukraine, NKRE or NKREKP according to their powers determined by the law were also applied by subjects of managing to consumers.

The amount of debt on difference in rates decreases by the amount of transfers and financial aid from the state and local budgets from the main activities which are directly used on operating (main) activities of the subject of managing (compensation of debt on difference in rates and/or the means received from budgets on compensation of separate costs, according to components of the established rates and so forth).

Calculation of amount of debt on difference in rates is drawn up by the subject of managing separately for each calendar year and in five months 2021 according to appendices 1 - 3.

8. The actual charges are determined by subjects of managing proceeding from the rates for heat energy, utilities established by authorized bodies (excluding tax on value added) calculated according to requirements of procedures for forming of the rates approved by resolutions of the Cabinet of Ministers of Ukraine of July 10, 2006 No. 955 "About approval of the Procedure for forming of rates for production, transportation, delivery of heat energy and service in centralized heating and supply of hot water" (The Official Bulletin of Ukraine, 2006, No. 28, the Art. 2019), of July 12, 2006 No. 959 "About approval of the Procedure for forming of rates for services of centralized water supply and water disposal" (The Official Bulletin of Ukraine, 2006, No. 28, the Art. 2021), of June 1, 2011 No. 869 "About ensuring single approach to forming of rates for utilities" (The Official Bulletin of Ukraine, 2011, No. 62, Art. 2472); resolutions NKRE of October 12, 2005 No. 896 "About approval of the Procedure of payments of rates for electrical and heat energy which is made at combined heat and power plant, thermal power plant, the NPP and on installations with use nonconventional or renewable energy resources", of October 12, 2005 No. 897 "About approval of the Procedure of payments of rates for electrical and heat energy which is made by cogeneration installations", of February 17, 2011 No. 242 "About approval of the Procedure for forming of rates for heat energy, its production, transportation and delivery", of February 17, 2011 No. 243 "About approval of the Procedure for forming of rates for centralized water supply and water disposal"; the resolution of NKREKP of March 24, 2016 No. 377 "About approval of the Procedure for forming of rates for heat energy, its production, transportation and delivery, services in centralized heating and supply of hot water", of March 10, 2016 No. 302 "About approval of the Procedure for forming of rates for centralized water supply and centralized water disposal", of March 10, 2016 No. 303 "About approval of the Procedure for forming of rates for services in centralized supply of cold water, water disposal (with use of intra house systems)", of August 1, 2017 No. 990 "About approval of the Technique of forming, calculation and establishment of rates for electrical and heat energy which is made on nuclear power plants", of August 1, 2017 No. 991 "About approval of the Technique of forming, calculation and establishment of rates for electrical and (or) heat energy which is made on combined heat and power plants, thermal power plants and cogeneration installations", of June 25, 2019 No. 1174 "About approval of the Procedure for forming of rates for heat energy, its production, transportation and delivery", of April 8, 2020 No. 767 "About approval of the Procedure for forming of rates for delivery service of hot water".

The amount of charges is determined by multiplication of sales amounts of thermal energy / utilities on the rates (excluding tax on value added) operating during the period for which the actual charges, for the corresponding category of consumers by types of activity are calculated.

In case of action during the period for which the actual charges are calculated of two-part rates such actual charges are determined proceeding from conditional and variable and conditional constant component of the corresponding rate (excluding tax on value added).

The amount of the actual charges decreases by the amounts of the made recalculations and adjustments:

in connection with change by the subject of managing in the field of heat supply of the amount of charges for heat energy, utilities to consumers proceeding from the monthly change in price of natural gas;

in connection with failure to provide services or their provision not in full, decline in quality;

as a result of the violations of procedure for forming of rates established by monitoring body;

as a result of adjustment of payment (charges) for heat energy, the services rendered to consumers.

Indicators of the actual charges shall be corresponded to the indicators reflected in the industry reporting.

Calculation of the actual charges is perfromed separately for each calendar year and in five months 2021 for heat energy, utilities taking into account the period of action of rates for the corresponding category of the consumers established by authorized bodies and drawn up according to appendices 4 - 5.

9. The actual costs used for calculation of amount of debt on difference in rates are brought into accord with tariff methodology (actual expenses of the subject of managing are determined according to costs which can be included in tariffs on heat energy, utilities according to procedures (techniques) for forming of rates for heat energy, its production, transportation and delivery, provisions of utilities approved by the Cabinet of Ministers of Ukraine, NKRE or NKREKP for the corresponding period).

Expenses which according to the Tax code of Ukraine are considered in case of determination of the taxation object on profit of the companies belong to actual costs of the subject of managing on the basis of which calculation of amount of debt on difference in rates is perfromed.

The amount of actual costs on heat energy, utilities is determined without the expense accounting on other types of activity of the subject of managing.

During determination of the actual costs connected with investing activities, which did not enter cost of heat energy, utilities the amount/scope of the means which are actually paid by the subject of managing for complete financing of the actions for objects of the investing program approved, approved, approved in the procedure established by the legislation, put into operation according to requirements of the legislation and accepted on balance and on payment of credit obligations to the international financial institutions is considered.

The actual administrative and general production expenses are distributed between types of activity according to allocation bases which were used during forming and establishment by authorized body of the corresponding rates for heat energy, utilities.

In case of determination of actual costs of the subject of managing on the basis of which calculation of amount of debt on difference in rates is perfromed the wastage rate of heat energy and drinking water in networks should be considered at the wastage rate, considered in applicable fares on heat energy, utilities (as a percentage) which were applied to the corresponding category of consumers.

Calculation of actual costs is perfromed by the subject of managing separately for each calendar year and in five months 2021 on heat energy, utilities and drawn up according to appendices 6 - 7.

10. In case of discrepancies (discrepancies) between the indicators specified in the industry reporting and the settlement indicators reflected in appendices, the subject of managing gives reasons for such discrepancies (discrepancies) in written (any) form.

11. Responsibility for accuracy of the data, the amounts of debt on difference used during implementation of calculation in rates, the head of the subject of managing bears.

Appendix 1

to the Technique

Calculation of amount of debt on difference in rates

See Appendix 1 (10Kb In original language)

Appendix 2

to the Technique

Calculation of amount of debt on difference in rates

See Appendix 2 (11Kb In original language)

Appendix 3

to the Technique

Calculation of amount of debt on difference in rates

See Appendix 3 (11Kb In original language)

Appendix 4

to the Technique

Calculation of the actual charges for heat energy and utilities

See Appendix 4 (15Kb In original language)

Appendix 5

to the Technique

Calculation of the actual charges for services in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal

See Appendix 5 (14Kb In original language)

Appendix 6

to the Technique

Calculation of actual costs on heat energy, including its production, transportation and delivery, services in centralized heating and centralized supply of hot water, delivery of heat energy and supply of hot water

See Appendix 6 (34Kb In original language)

Appendix 7

to the Technique

Calculation of actual expenses of provision of services for centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal)

See Appendix 7 (25Kb In original language)

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