of November 7, 2011 No. 1305
About approval of the Technique of determination of amounts of subsidizing of losses of the carriers transporting passengers according to socially important messages
According to the subitem 14) of Item 1 of article 14 of the Law of the Republic of Kazakhstan of December 8, 2001 "About rail transport" the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Technique of determination of amounts of subsidizing of losses of the carriers transporting passengers according to socially important messages.
2. This resolution becomes effective after ten calendar days after the first official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the order of the Government of the Republic of Kazakhstan on November 7, 2011 No. 1305
1. This Technique of determination of amounts of subsidizing of losses of the carriers transporting passengers according to socially important messages (further - the Technique) is developed according to the Law of the Republic of Kazakhstan of December 8, 2001 "About rail transport" (further - the Law).
2. The basic principles determining calculation and application of the Technique are:
1) strategic and social importance of passenger rail haulings;
2) increase in efficiency of passenger traffic, economic feasibility of routes and identification of reserves in increase in profitability from transportations of passengers;
3) identification of potrebny sostavnost of trains, route and demand on sites of following;
4) providing equal economic conditions to participants of transportation process;
5) the allocated subsidy from means of the government budget, is considered in reduction of loss.
3. For the purpose of application of this Technique the following concepts are used:
1) the measuring instrument - any quantity characteristic of transportation process which attributes are the name of the measuring instrument, unit of measure and value;
2) car run - the indicator measured in car-kilometers, determined by distance (the number of kilometers) from station of origin to station of destination and back;
3) it is sent passengers - the indicator corresponding to the amount of all passengers sent by stations of the Republic of Kazakhstan in the distant and suburban message which is measured in passengers or cheloveka;
4) it is transported passengers - the indicator corresponding to number of the passengers sent and accepted (import and transit) from the railroads of other states for further transportation;
5) passenger turnover - the indicator reflecting amount of transportations of passengers in passenger-kilometers is estimated as the work of number of passengers on distance of transportations;
6) average range of trip - is determined by the relation of passenger-kilometers on number of the sent passengers;
7) expenses of the organization - reduction of economic benefits as a result of asset retirement or emergence of the obligations leading to capital reduction;
8) the income of carrier - cash receipts from transportation of passengers, provision in trains of bedding, sales charges at the prices determined by the authorized body enabling according to the legislation of the Republic of Kazakhstan the realization of state policy in the field of transport, coordination, regulation and control of activities of transport complex of the Republic of Kazakhstan;
9) carrier costs - the carrier costs on implementation of passenger traffic considered in the nomenclature of expenses on the main activities of rail transport of the Republic of Kazakhstan taking into account the tax liabilities, stipulated by the legislation the Republic of Kazakhstan;
10) direct costs on services - costs which have direct causes and effect relationships with certain service, excluding tax on value added, stipulated by the legislation the Republic of Kazakhstan;
11) overheads are the indirect expenses connected with production of several types of products (activities), included in cost (goods, services);
12) the nomenclature of expenses - the nomenclature of expenses on the main activities of the railroads of the Republic of Kazakhstan;
13) account measuring instruments - the enlarged units of measure for quantitative job evaluation in transportation process;
14) account rate - the relation of the costs carried on the account measuring instrument to its amount measured in passenger-kilometers;
15) cost of service - monetary value of carrier costs, performing regulated activities for transportation of passengers;
16) profitable rate - the relation of the income carried on the measuring instrument to its amount for which work item, the passenger-kilometer is accepted;
17) period expenses - expenses, including overheads certain as fixed expenses and not connected with specific types of goods sold or services;
18) the cost item (the direction of costs) - result at which achievement the incurred expenses are directly aimed;
19) production factors - the factors considering technological features of transportation of passengers (type of mobile unit, speed, etc.).
4. The technique establishes the principles of economic feasibility and procedure of payments of amounts of subsidizing of passenger traffic by railway transport on compensation of losses in the income arising when implementing transportations in interregional and interdistrict messages:
1) calculation of amounts of operational indicators of the passenger train;
2) calculation of profitable rate on the measuring instrument;
3) calculation of account rate on the measuring instrument;
4) determination of loss in transit.
5. Technique:
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The document ceased to be valid since October 3, 2015 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of September 11, 2015 No. 774