ORDER OF FEDERAL TARIFF SERVICE OF THE RUSSIAN FEDERATION

of December 15, 2009 No. 412-e/8

About approval of Methodical instructions for regulation of the amount of payment for the supplying and sales services rendered to final consumers by suppliers of gas

Based on the Regulations on Federal Tariff Service approved by the order of the Government of the Russian Federation of June 30, 2004 N 332 (The Russian Federation Code, 2004, N 29, Art. 3049; 2006, N 3, Art. 301; N 23, of Art. 2522; N 48, of Art. 5032; N 50, of Art. 5354; 2007, N 16, Art. 1912; N 25, of Art. 3039; N 32, of Art. 4145; 2008, N 7, Art. 597; N 17, of Art. 1897; N 23, of Art. 2719; N 38, of Art. 4309; N 46, of Art. 5337; 2009, N 1, the Art. 142, N 3, the Art. 378, N 6, the Art. 738, N 9, the Art. 1119, N 18 (part 2), the Art. 2249), and also according to the Basic provisions of forming and state regulation of gas prices and rates for services in its transportation in the territory of the Russian Federation approved by the order of the Government of the Russian Federation of December 29, 2000 N 1021 (The Russian Federation Code, 2001, N 2, Art. 175; 2002, N 21, Art. 2001; 2006, N 50, Art. 5354; 2007, N 23, Art. 2798; N 45, of Art. 5504; 2008, N 50, Art. 5971; 2009, N 5, 618, N 30, of the Art. 3842) and the protocol of Board of Federal Tariff Service of December 15, 2009 of N 77-e I order to the Art.:

1. Approve Methodical instructions for regulation of the amount of payment for the supplying and sales services rendered to final consumers by suppliers of gas according to appendix.

2. Declare invalid the order of Federal Tariff Service of September 17, 2008 of N 173-e/5 "About approval of Methodical instructions for regulation of the amount of payment for the supplying and sales services rendered to final consumers by suppliers of gas" (it is registered by the Ministry of Justice of the Russian Federation on October 10, 2008 N 12449).

3. This order becomes effective in accordance with the established procedure.

Appendix

to the order of Federal Tariff Service of December 15, 2009 No. 412-e/8

Methodical instructions for regulation of the amount of payment for the supplying and sales services rendered to final consumers by suppliers of gas

I. General provisions

1. These methodical instructions for regulation of the amount of payment for the supplying and sales services rendered to final consumers by suppliers of gas (the gas supplying organizations) (daleemetodichesky instructions) are developed in pursuance of Basic provisions of forming and state regulation of the gas prices and rates for services in its transportation in the territory of the Russian Federation approved by the order of the Government of the Russian Federation of December 29, 2000 N 1021 (The Russian Federation Code, 2001, N 2, Art. 175; 2002, N 21, Art. 2001; 2006, N 50, Art. 5354; 2007, N 23, Art. 2798; N 45, of Art. 5504; 2008, N 50, Art. 5971; 2009, N 5, Art. 618, N 30, Art. 3842).

2. Methodical instructions determine the principles of regulation and calculation of the amount of payment for the supplying and sales services rendered by suppliers of gas to final consumers of gas (further - the amount of payment for supplying and sales services), and also features of its application.

3. The payment for supplying and sales services calculated according to these methodical instructions is applied to payment of the supplying and sales services rendered by suppliers of gas (the organizations performing regulated type of activity) to final consumers in case of gas sale, wholesale price for which is subject to state regulation.

II. Basic provisions of determination of the amount of payment for supplying and sales services

4. Calculation of the amount of payment for supplying and sales services provides its establishment at the level providing to the organization performing regulated type of activity, receipt of the planned total revenue from rendering services in the amount of, necessary for:

a) compensations of economically reasonable expenses attributable to cost of services in regulated type of activity;

b) ensuring receipt of reasonable profit margin on the capital used in regulated type of activity (before development of technique of determination of the size of cost of fixed assets, other tangible and financial assets used by gas supply the size of net profit in regulated type of activity, necessary for covering of the approved expenses of the organization performing regulated type of activity is considered);

c) accounting in structure of payment for supplying and sales services of all taxes and other obligatory payments in accordance with the legislation of the Russian Federation.

5. Regulation of payment for supplying and sales services is based on the separate expense accounting on regulated type of activity according to regulations in the field of financial accounting.

6. For the purpose of these methodical instructions the following rules of the expense accounting of the organization performing regulated type of activity are also applied:

a) the income and expenses arising owing to implementation of regulated type of activity (in case of possibility of such allocation), are considered in calculation of the amount of payment for supplying and sales services completely;

b) the income and expenses arising owing to implementation of other types of activity (in case of possibility of such allocation), in calculation of the amount of payment for supplying and sales services are not considered;

c) other income and expenses are considered in calculation of the amount of payment for supplying and sales services in proportion to revenue share in regulated type of activity in the total amount of revenue of the organization performing regulated type of activity;

d) similar stated above in this Item approaches it is used when forming net profit.

7. The actual and planned costs of the organization performing regulated type of activity are subject to the analysis taking into account the existing standard rates, their economic justification, and also the actual indexes deflators on the last periods and forecast for regulation.

When calculating the amount of payment for supplying and sales services are applied:

- the prices (rates) regulated by the state;

- the prices (rates, cost of services) established based on the agreements signed by results of the carried-out organization performing regulated type of activity, tenders (tenders);

- forecast market prices (rates, cost of services) determined based on the forecast rate of inflation for settlement period of action of the amount of payment for supplying and sales services;

- the existing standard rates of number, use of materials and carrying out different types of operational works; in the absence of standard rates according to individual clauses of expenses when carrying out calculations expert evaluations are used.

8. Power - and resource-saving technologies, and also other actions for expense reduction in case of submission to Federal Tariff Service of reasons on the held events are not considered by the received organization performing regulated type of activity, economy of expenses on regulated type of activity as a result of implementation of advanced methods of labor organization when calculating the amount of payment for supplying and sales services during the period since the beginning of forming of economy of expenses before the expiration of 3 years after the termination of payback period of the specified actions.

9. When carrying out calculation of the amount of payment for supplying and sales services the reasonable unplanned loss of last years (unplanned profit, except the cases specified in Item of 8 presents of Methodical instructions) received by the organization performing regulated type of activity from regulated type of activity is considered. At the same time for the purpose of ensuring medium-term balance of dynamics of change of the amount of payment for supplying and sales services the covering of unplanned loss of last years (accounting of unplanned profit) within several years is possible.

9.1. Expenses on payment of commission fees for services in acceptance of payments of the population for gas are not considered in expense structure of the organization performing regulated type of activity if their exception does not lead to increase in general level of payment of the population for gas including payment of the specified commission fees. At the same time the specified expenses are not considered in case of determination of the amount of payment for supplying and sales services only for cases in which the specified condition is satisfied.

In case of exception of the specified expenses at the rate of payment for supplying and sales services in a target way the settlement size of rate on the population group decreases. Data on exception of these expenses at the rate of payment for supplying and sales services are reflected in the order of Federal Tariff Service on approval of payment for supplying and sales services.

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