RESOLUTION OF THE NATIONAL COMMISSION OF REGULATION OF POWER INDUSTRY OF UKRAINE

of February 17, 2011 No. 242

About approval of the Procedure for forming of rates for heat energy, its production, transportation and delivery

According to the Law of Ukraine "About the National commission of regulation of the market of utilities of Ukraine", the Presidential decree of Ukraine of 14.03.95 No. 213 "About actions for ensuring activities of the National commission on questions of regulation of power industry of Ukraine", the Law of Ukraine "About heat supply" the National commission of regulation of power industry of Ukraine DECIDES:

1. Approve the Procedure for forming of rates for heat energy, its production, transportation and delivery (is applied).

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

Approved by the Resolution of the National commission of regulation of power industry of Ukraine of February 17, 2011 , No. 242

Procedure for forming of rates for heat energy, its production, transportation and delivery

I. General provisions

1.1. This Procedure is developed according to the Laws of Ukraine "About the National commission of regulation of the market of utilities of Ukraine", "About heat supply", "About housing and communal services".

1.2. This Procedure determines the mechanism of forming of rates for heat energy, its production, transportation and delivery for subjects of natural monopolies and subjects of managing in the adjacent markets which perform or intend to perform economic activity on production of heat energy, transportation by its high-level and local (distribution) thermal networks (further - transportation) and delivery of heat energy based on the corresponding licenses.

1.3. This Procedure does not extend to the procedure of forming of rates for production of heat energy by the combined heat and power plants, thermal power plants, nuclear power plants, cogeneration installations and installations using nonconventional or renewable energy resources.

1.4. This Procedure is applied by NKRE in case of establishment of rates for heat energy, its production, transportation and delivery, for subjects, natural monopolies and subjects of managing in the adjacent markets specified in Item 1.2 of this Section and extends to the following subjects when calculating them these rates.

1.5. In this Procedure terms are used in such value:

base period - the calendar year preceding planning period;

establishment of rates - approval by the relevant resolution NKRE of rates on certain structure for the licensees performing economic activity on production, transportation and delivery of heat energy;

two-part rate for heat energy - monetary value of two separate parts: conditionally variable - unit cost (1 Gcal) of heat energy, conditionally permanent - subscriber fee for unit (Gcal/hour) of thermal loading;

investing program - the plan of use of funds for implementation of investments with determination of objects and amounts of investment, sources of financing and the schedule of accomplishment of investment actions for planning period or longer term with the corresponding technical and economic calculations and reasons confirming feasibility and efficiency of expected investments;

the licensee - the subject of managing who obtained the license for implementation of certain type of economic activity which is subject to licensing (production of heat energy, transportation by its high-level and local (distribution) thermal networks and delivery of heat energy);

straight-line rate on heat energy - unit cost (1 Gcal) of heat energy of the corresponding quality which is implemented to consumers, determined by one rate as monetary value of planned economically reasonable costs on its production, transportation, delivery taking into account target profit and not distributed on conditionally variable and conditionally permanent parts of rate;

operating activiies - the main activities of the licensee, and also other types of activity which are not investing or financial activities;

the main activities - the transactions connected with production or sales of products (goods, works, services) which is main goal of creation of the company and providing the main share of its income;

planning period - the period lasting 12 months for which calculations of rates are perfromed;

structure of rates - the list of economically reasonable expenses on implementation in planning period of certain type of licensed activities which are grouped in expenditure items of cost according to the Provision (standard) of the financial accounting 16 "Expenses" approved by the order of the Ministry of Finance of Ukraine of 31.12.99 of N 318, registered in the Ministry of Justice of Ukraine 19.01.2000 for N 27/4248 (with changes) and target profit on the basis of which rates are calculated and established;

rates for heat energy, its production, transportation, delivery - manufacturing cost, transportations, deliveries of unit (1 Gcal) of heat energy of the corresponding quality as monetary value of planned economically reasonable costs, taking into account target profit;

conditionally variable part of two-part rate - unit cost (1 Gcal) of the heat energy of the corresponding quality realized to consumers as monetary value of variable part of planned economically reasonable direct expenses on its production which change in direct ratio to scope change of production of heat energy, taking into account target profit;

conditionally constant component of two-part rate - subscriber fee for unit (Gcal/hour) of thermal loading of objects of heatconsumption as monetary value of other planned economically reasonable costs of complete cost of production, transportation and delivery of heat energy which are constants and do not change in direct ratio to scope change of production of heat energy, taking into account target profit.

1.6. Calculation of rates joins expenses by each type of licensed activities which account is kept by the licensee separately.

1.7. The licensee performs expense allocation between production, transportation, delivery of heat energy and other types of economic activity in the procedure established by the legislation.

1.8. Expenses which are not used do not join in calculation of rates or exceed expense limits for determination of the taxation object according to the Section III of the Tax code of Ukraine.

1.9. In case of change during the effective period of rates of separate expenses on implementation of licensed activities for production, transportation and delivery of heat energy which occurred for the reasons independent of the licensee, in particular rates of taxes and fees (obligatory payments), the level of minimum wage, rates of the rent and the depreciation charges, the prices and rates for fuel and energy and other material resources recalculation of rates by adjustment only of those compound expenses of structure of rates on which there were specified price changes towards increase or reduction, according to requirements of the procedure of establishment of rates for heat energy, its production, transportation and delivery can be applied.

1.10. For the purpose of stimulation of reducing specific expenses of fuel and energy and other material resources of means, arrived as a result of implementation of actions for energy saving during effective period of rates, can be used by the licensee in accordance with the established procedure for renewal of assets, financial incentive of workers and other purposes according to the current legislation.

II. General requirements concerning forming of planned costs of complete cost of heat energy, its production, transportation and delivery

2.1. Unit of calculation of cost of production, transportation, delivery of heat energy - 1 Gcal of heat energy, at the same time grouping of expenses is performed under Articles according to the Provision (standard) of the financial accounting 16 "Expenses" approved by the order of the Ministry of Finance of Ukraine of 31.12.99 of N 318, registered in the Ministry of Justice of Ukraine 19.01.2000 for N 27/4248 (with changes).

2.2. Calculation of cost of production, transportation and delivery of heat energy, is performed counting on planning period.

2.3. Forming of rates for production, transportation and delivery of heat energy is performed by licensees according to annual plans of production, transportation, delivery of heat energy of economically reasonable planirovanny expenses determined based on the state and industry standard rates (regulations) of expenses of resources, technical and economic calculations and estimates, rates of taxes and fees (obligatory payments) and the prices of material resources and services in the planned period.

2.4. Annual plans of production, transportation and delivery of heat energy prepare based on the actual dynamics for the last five years and the predicted production volumes and consumption of heat energy taking into account the signed contracts with consumers and other technical and economic factors, in particular:

change of production volumes, transportations, deliveries of heat energy as a result of economic development of the settlement;

implementation of actions for decrease in the expense level on technological requirements and losses of heat energy in production process, transportations and deliveries;

equipment by metering devices of production, transportation and delivery of heat energy, increase in requirements concerning economy of fuel and energy resources;

increase in technological level of production processes, transportations and deliveries of heat energy by implementation of the actions directed to automation and mechanization of production, replacement of the amortized networks and the equipment, applications of progressive energy-saving technologies;

increase in level of production organization and improvement of working conditions by enhancement of operational production planning, management systems, material logistics of economic activity.

Annual plans of production, transportation and delivery of heat energy are approved in the procedure established by the legislation.

2.5. Regulation of losses of heat energy in networks and specific fuel consumptions and the electric power on production of heat energy is performed in the procedure established by the legislation according to cross-industry, industry and regional methods, other regulating documents of regulation for requirements of industries (subindustries) and regions in which the main features of engineering procedures of specific production are considered.

2.6. The complete planned cost of production, transportation and delivery of heat energy joins the depreciation expenses determined according to the Tax code of Ukraine.

2.7. The complete planned cost of production, transportation and delivery of heat energy joins expenses on repair and other improvement of fixed assets in the limits determined by the Tax code of Ukraine.

2.8. Expenses which objective regulation is impossible, are planned taking into account economically reasonable planned expenses for previous year, the forecast of indexes of the change in price of producers of industrial output and based on planned estimates.

III. Determination and grouping of planned costs of complete cost of heat energy, its production, transportation and delivery

3.1. Planned costs of complete cost of heat energy, its production, transportation and delivery, are planned based on the expenses of operating activiies and financial expenses connected with the main activities.

Grouping of planned costs of complete cost of heat energy, its production, transportation and delivery is performed according to requirements of the Provision (standard) of the financial accounting 16 "Expenses" approved by the order of the Ministry of Finance of Ukraine of 31.12.99 of N 318, registered in the Ministry of Justice of Ukraine 19.01.2000 for N 27/4248 (with changes):

expenses of production cost;

administrative expenses;

distribution costs;

other expenses on operating activiies;

financial expenses.

3.2. Are included in the expenses of production cost:

3.2.1. Direct material expenses:

fuel consumption (gas, fuel oil, coal, peat, other types of technological fuel) and the electric power on technological requirements are determined proceeding from planned production volume of heat energy according to Item 2.4 of the Section II of this Procedure, regulations of specific expenses of the fuel and energy resources established according to cross-industry, industry and regional methods, other regulating documents of regulation for requirements of industries (subindustries) and regions in which the main features of engineering procedures of specific production, current prices (rates) for fuel and energy resources are considered. In calculation of the expenses connected with electricity use on technological requirements expenses on technologically harmful circulation of the electric power caused by electromagnetic imbalance of electroinstallations between sources of electric utility service and receivers of alternating electric current (in case of lack of metering devices the size of its capacity is determined according to standard rates) are also considered;

expenses on acquisition of heat energy at other subjects of managing (are planned according to the signed agreements proceeding from the necessary amount of purchased heat energy provided by the annual plan of production, transportation and delivery of heat energy, and current prices of the companies suppliers) or the complete planned cost of the heat energy developed by own combined heat and power plants, thermal power plants, nuclear power plants, cogeneration installations, and those which use nonconventional or renewable energy resources established by NKRE;

expenses on transportation of heat energy by other subjects of housekeeping are planned by the licensee according to the signed agreements (or the previous agreements) proceeding from the necessary amount of heat energy provided by the annual plan of transportation of heat energy, and current prices;

expenses on cold water are planned according to the state and industry norms (regulations) determined in accordance with the established procedure for technological requirements, in particular feed and filling of networks, regeneration of filters, hydraulic testing of own thermal networks and the equipment, washing of thermal networks and systems and on drainage system;

other direct material expenses connected with use of raw materials, the main and auxiliary materials, spare parts, the stopped components, semifinished products and other material resources necessary for ensuring the basic engineering procedure which can be directly referred to specific expense object (the corresponding type of licensed activities). Such expenses are determined on the basis of regulations of use of appropriate resources and taking into account actual expenses for previous periods, the prices (rates) for them in planning period except for of the cost of the return waste.

3.2.2. Direct expenses on compensation (the salary and other payments to personnel, directly busy in engineering procedure of production, transportation and delivery of heat energy, according to the Law of Ukraine "About compensation" and in the limits set by the Tax code of Ukraine):

base pay of production personnel according to the established work regulations (regulations of time, development, servicing), the tariff charges (salaries), price-work quotations for working and official pay rates for heads, specialists, technical employees;

the additional salary for work over the established regulations, labor achievements, special working conditions in the form of surcharges and allowances to the tariff charges and salaries (for work in severe and harmful conditions, overtime, festive, non-working and the days off, night time, classiness, management of crews, other payments established by the legislation), the awards connected with accomplishment of shop orders and functions, and compensation payments (for unfinished time, including the main and additional vacations, accomplishment of the state and public duties, other payments established by the legislation);

other incentive and compensation payments of production personnel (remuneration following the results of work in year, length of service in the industries, other payments established by the legislation).

Planning of expenses on compensation for inclusion in rates happens in accordance with the established procedure to ensuring level of minimum wage and other guarantees on compensation provided by the current legislation.

3.2.3. Other direct expenses:

fees on obligatory national social insurance of production personnel, proceeding from the planned expenses on compensation;

the depreciation charges of the main production means, other non-current tangible and intangible assets of production appointment which calculation is perfromed according to the Tax code of Ukraine;

other direct expenses of production cost which structure joins all other necessary production expenses which can be directly carried to specific expense object (the corresponding type of licensed activities).

3.2.4. The variable general production and fixed distributed general production expenses:

expenses on production management (the expenses on compensation calculated according to requirements of subitem 3.2.2 of this Item, assignment of social actions and medical insurance, payment of official journeys of management personnel by workshops, sites and so forth);

fixed asset depreciation, other non-current tangible and intangible assets general production (shop, local) appointments, calculated according to the Tax code of Ukraine;

maintenance costs, operation, repair, insurance, operating lease of fixed assets and other non-current assets of general production appointment;

expenses on enhancement of technology and production organization;

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