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

of July 26, 2013 No. 232-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of water supply and (or) water disposal

According to the subitem 15) of Item 1 of article 14 of the Law of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" I ORDER:

1. Approve the enclosed Rules of conducting separate accounting of the income, costs and the involved assets as the subjects of natural monopoly rendering services of water supply and (or) water disposal.

2. Recognize to invalid:

1) the order of the chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of December 28, 2004 No. 506-OD "About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering water transportation services" (registered in the Register of state registration of regulatory legal acts for No. 3383);

2) Item 9 of the List of changes and additions which are made to some orders of the authorized body performing management in spheres of natural monopolies and in the controlled markets, approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of February 5, 2009 No. 30-OD "About modification and amendments in some orders of the authorized body performing management in spheres of natural monopolies and in the controlled markets" (registered in the Register of state registration of regulatory legal acts for No. 5557).

3. To department on regulation in the field of pipeline and water sewer systems of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Askarova A. G.) provide:

1) in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) publication of this order on Internet resource of the Agency of the Republic of Kazakhstan on regulation of natural monopolies, after official publication in mass media.

4. To department of administrative work of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Bazarbayev S. P.) after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan:

To provide 1) in the procedure established by the legislation its official publication in mass media with the subsequent provision in Legal department of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Metenov S. S.) of data on publication;

2) to bring it to the attention of structural divisions and territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies.

5. To impose control of execution of this order on the vice-chairman of the Agency on regulation of natural monopolies Alpysbayev A. A.

6. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of July 26, 2013 No. 232-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of water supply and (or) water disposal

1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services of water supply and (or) water disposal (further - Rules), are developed according to the laws of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies", of February 28, 2007 "About financial accounting and the financial reporting", of March 19, 2010 "About the state statistics" and other regulatory legal acts of the Republic of Kazakhstan and determine procedure and the basic principles of conducting separate accounting by the subjects of natural monopolies rendering services of water supply and (or) water disposal (further - Subjects).

2. Conducting separate accounting represents system of collection and generalization of data on the income, costs and the involved assets separately by each type of regulated services and in general on other activities, with submission of data to department of the authorized body performing management in spheres of natural monopolies (further - authorized body).

3. Basic principles of separate accounting:

1) priority of direct reference (in case of possibility of direct reference) the income, costs and the involved assets on the corresponding types of service on the basis of these source documents;

2) availability of cause and effect relationship of the income, costs and the involved assets with those types of service with which they are connected;

3) transparency in case of reference and income distribution, costs and the involved assets on the corresponding types of regulated services.

4. Separate accounting is based on source documents of accounting and managerial accounting which are provided by the necessary detail level for separation of the income, costs and the involved assets on types of service according to these rules.

5. The basic concepts applied in these rules for the purposes of conducting separate accounting:

1) allocation base - the quantitative index (indicators) used for cost allocation and degree of involvement of assets on types of service;

2) 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;

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