Base period and regulation period. State regulation (revision, application)

5.6.1. FORMATION OF MARKET RELATIONS IN THE RUSSIAN ELECTRIC POWER INDUSTRY Organizational structure of the industry in the course of corporatization and decisions on its improvement. Russia's transition to a market economy, which began in 1991, necessitated structural reforms in

Indeed, there is such a problem. Our Committee is often approached by both tenants and management companies on the issues of presenting for payment in the same house payments from different companies. Such situations, as a rule, are associated with the unwillingness of organizations to lose multi-apartment housing stock, in connection with which all means are used, up to unauthorized seizure, juggling of decisions of the general meeting of owners, etc...

In accordance with the Housing Code of the Russian Federation in an apartment building, tenants own not only apartments (residential premises), but also common property in such a house. At the same time, the share in the right of common ownership of common property in an apartment building of the owner of the premises in this house is proportional to the size of the total area of ​​\u200b\u200bthe said premises. Consequently, the owner is obliged to maintain both the residential premises (apartment) in proper condition and to participate in the maintenance of the common property. To do this, guided by the Rules for the maintenance of common property in an apartment building ... "approved by Decree of the Government of the Russian Federation of August 13, 2006 No. 491, the owners at the general meeting must determine the composition of the common property in the house and approve the tariff for the maintenance and repair of residential premises. It should be noted that this tariff applies only to the common property of the owners, which includes, for example: a complete heating system, including in a residential area including heating appliances, a water supply system, including risers and branches up to the first locking device (inclusive), a sewerage system, including risers and outlets . In other words, if we consider only engineering communications, then the common property will include all mechanical, electrical, sanitary and other equipment located in an apartment building outside or inside the premises and serving more than one residential and (or) non-residential premises (apartments). ..

In accordance with the Regulations on the Federal Tariff Service, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 332 (Collected Legislation of the Russian Federation, 2004, N 29, Art. 3049, 2006 N 3, Art. 301, N 23, Art. . 2522), with Decree of the Government of the Russian Federation of February 26, 2004 N 109 "On pricing in relation to electrical and thermal energy in the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 9, art. 791; 2005, N 1 ( part II), art. 130; N 43, art. 4401; N 47, art. 4930; N 51, art. 5526, 2006, N 23, art. 2522; N 36, art. 3835; N 37, art. 3876); , and by the decision of the Board of the FTS of Russia dated November 24, 2006 N r-65-e / 5 p I rant:

1. Approve the attached Guidelines for the calculation of sales allowances for guaranteeing suppliers of electric energy.

2. This order comes into force in accordance with the established procedure.

Registration N 8575

Guidelines
according to the calculation of sales allowances for guaranteeing suppliers of electric energy

I. General provisions

#These Methodological Guidelines for the Calculation of Sales Margins for Guaranteed Electricity Suppliers (hereinafter referred to as the Guidelines) were developed in accordance with the Federal Law of April 14, 1995 N 41-FZ "On State Regulation of Tariffs for Electricity and Heat Energy in the Russian Federation" (Collection Legislation of the Russian Federation, 1995, N 16, item 1316; 1999, N 7, item 880; 2003, N 2, item 158; N 13, item 1180; N 28, item 2894, 2004, N 35, 3607, 2005, N 1 (Part 1), Article 37, N 49, Article 5125, N 52 (Part 1), Article 5597, 2006, N 1, Article 10) and heat energy in the Russian Federation (hereinafter - the Fundamentals of Pricing) and the Rules for State Regulation and Application of Tariffs (Prices) for Electricity and Heat Energy in the Russian Federation "(hereinafter - the Regulation Rules), approved by Decree of the Government of the Russian Federation dated February 26, 2004 N 109 "On pricing in relation to electric oh and thermal energy in the Russian Federation” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2004, N 9, art. 791; 2005, N 1 (part 2), art. 130, no. 43, art. 4401, No. 47, art. 4930, no. 51, art. 5526; 2006, N 23, art. 2522, No. 36, art. 3835, no. 37, art. 3876); .

2. The Guidelines define the main provisions for calculating sales allowances for guaranteeing suppliers of electric energy (hereinafter - GS), and are intended for use by executive authorities of the constituent entities of the Russian Federation in the field of state regulation of tariffs (hereinafter - regional authorities) and guaranteeing suppliers.

3. The concepts used in these Guidelines correspond to the definitions given in the Federal Law of March 26, 2003 N 35-FZ "On the Electric Power Industry" and in the Decree of the Government of the Russian Federation of February 26, 2004 N 109 "On Pricing in Relation to electric and thermal energy" and Decree of the Government of the Russian Federation dated August 31, 2006 N 530 "On Approval of the Rules for the Functioning of Retail Electricity Markets in the Transitional Period of Reforming the Electricity Industry".

II. The main methodological provisions for the calculation of sales margins of last resort suppliers

4. The amount of the SOE sales allowance is calculated based on the need to compensate the SOE for expenses related to the regulated activity - the supply of electricity to consumers and ensuring an economically justified profit.

5. If the SOE carries out other activities in addition to the regulated activities, the costs of their implementation and the income received from this activity are not taken into account when calculating the size of the sales allowance.

6. If, following the results of the settlement period of regulation, unreasonable expenses of the SOE are revealed due to the performance of the functions of a supplier of last resort, the regulatory authorities are obliged to decide on the exclusion of these expenses from the amount of expenses taken into account when setting the sales margin of the SOE for the next settlement period of regulation.

If the GP during the settlement period of regulation incurred economically justified expenses that were not taken into account when setting the size of the sales allowance for the settlement period of regulation, including expenses related to the objective and unplanned acceptance of new consumers for servicing due to the publicity of contractual relations with them, and (or) with an increase in prices for products consumed during the settlement period of regulation, these costs are taken into account by the regulatory body when setting the size of the sales allowance for the subsequent settlement period of regulation (including the costs associated with servicing borrowed funds attracted to cover the lack of funds).

7. Identified according to the reporting data, funds not used during the base period of regulation for certain items of expenditure are taken into account by regulatory authorities when establishing a sales allowance for the next period of regulation as a source of coverage for the expenses of the next period of regulation.

8. The regulatory body, on the basis of measures previously agreed with it to reduce the costs of the SOE in accordance with paragraph 8 of the Fundamentals of Pricing, is obliged, within 2 years after the end of the payback period for the implementation of these measures, to maintain the estimated level of specific costs that have developed in the period preceding the reduction in costs.

9. The required gross revenue (hereinafter referred to as RGR) of SOEs for the period of regulation to cover reasonable expenses associated with the implementation of regulated activities, taking into account the adjustment for excess (exclusion of unreasonable expenses) of funds and compensation for the lack of funds, is calculated by the formula:

NVV = NVV + - Delta NVV, (1) p where: NVV - the required gross revenue of the SE in the billing period, p providing compensation for economically justified expenses for the implementation of regulated activities and profit, determined in accordance with these Guidelines (thousand rubles) ; Delta NGR - economically justified expenses of the SOE, subject to reimbursement (with the "+" sign) and exclusion from the NGR (with the "-" sign) in accordance with paragraphs 6, 7, 8 and 9 of these Guidelines (thousand rubles).

The required gross revenue of SOEs includes expenses calculated for the regulatory period that reduce the tax base of income tax (expenses attributable to regulated activities and non-operating expenses) and expenses not taken into account when determining the tax base of income tax (attributable to profit after tax).

III. Calculation of expenses attributable to the regulated activities of last resort suppliers

10. Determining the composition of expenses and assessing their economic feasibility are carried out in accordance with the Federal Law "On State Regulation of Tariffs for Electricity and Heat in the Russian Federation", Chapter 25 of the Tax Code of the Russian Federation, the Fundamentals of Pricing and these Guidelines.

11. Calculation of the costs associated with the implementation of regulated activities is carried out according to the following components:

materials used for household needs - based on the current norms and prices determined in accordance with clause 36 of the Pricing Fundamentals;

purchased energy of all types, spent on the implementation of a regulated type of activity, including heating of buildings;

fuel and fuels and lubricants to ensure the operation of transport;

depreciation deductions for the renovation of fixed assets and intangible assets - according to the depreciation deduction rates approved in accordance with the procedure established by regulatory legal acts of the Russian Federation and in accordance with the accepted depreciation calculation procedure;

personnel labor costs - in accordance with clause 27 of the Pricing Fundamentals;

deductions for social needs - in the amounts established by the legislation of the Russian Federation;

expenses for the repair of fixed assets - in accordance with paragraphs 14 and 36 of the Pricing Fundamentals;

payment for works and services of third-party organizations (expenses for payment for communication services, private security, public utilities, legal, information, auditing and consulting services, etc.) - based on the need for work (rendering services) and prices and tariffs for the specified work and services, determined in accordance with clause 36 of the Pricing Fundamentals;

lease payments - based on the composition of the leased property and rental rates determined in accordance with clause 36 of the Pricing Fundamentals;

business trip expenses - in accordance with the legislation of the Russian Federation;

expenses for personnel training - in accordance with the legislation of the Russian Federation;

expenses for insurance (property, liability, securing obligations, etc.) - in accordance with the legislation of the Russian Federation;

expenses for the creation and operation of branches and representative offices necessary to serve consumers;

other expenses - in accordance with the legislation of the Russian Federation.

12. Non-operating expenses are calculated in accordance with the legislation of the Russian Federation and include:

loan servicing costs, payment of interest on loans raised by SOEs to maintain the necessary working capital, for the development of SOE technologies (purchase of equipment, software and creation of consumer databases);

allowance for doubtful debts. Accounts receivable may be included in the allowance for doubtful debts. Payment of doubtful debts, for the repayment of which a reserve was created, included in the sales allowance in the previous regulatory period, is recognized as income and excluded from the required gross revenue in the next regulatory period, taking into account the payment of income tax;

The distribution of the expenses specified in paragraphs 11, 12 between the types of activities carried out by the guaranteeing supplier is carried out in accordance with accounting policy adopted by the organization.

13. When calculating the size of the sales allowance for the implementation of regulated activities, the amount of profit (expenses not listed in paragraphs 11 and 12 of these Guidelines) is taken into account, which is necessary to provide SOEs with funds for servicing attracted and borrowed capital, funds for development, for paying dividends and financing at the expense of the profit of other reasonable expenses for the following components:

Taxes and other obligatory payments and fees paid from profits - in accordance with the tax legislation of the Russian Federation;

Capital investments - based on the development program of the organization - the guaranteeing supplier, approved in the prescribed manner (development programs, as a rule, contain: a list of objects, the volume of investments, the timing of their development, the source of investment (depreciation, profit, borrowed funds, etc.) , calculation of the payback period of investments);

Expenses for social needs - in accordance with the legislation of the Russian Federation;

Dividends on shares - in accordance with the legislation of the Russian Federation;

Profit for other purposes (with breakdown) - in accordance with the legislation of the Russian Federation.

IV. Calculation of the amount of sales allowances of last resort suppliers

14. The value of the GP sales allowance paid by consumers of the tariff group "population", S_GP_n, is calculated by the formula:

NVV GP C = ------ (2) GP E n total where: NVV - the required gross revenue of the GP in the settlement period of the GP regulation; E - the total amount of electrical energy in the billing period of general regulation, supplied by the GP to all consumers.

15. Calculation of the rates of the SOE sales allowance paid by consumers of all tariff groups, with the exception of consumers of the "population" group, is carried out as follows.

NVV_GP, formed at the expense of funds received from all consumers, with the exception of consumers of the tariff group "population" (hereinafter - NVV_st), is calculated by the formula:

NVV = NVV - NVV (3), rest GP us NVV = C x E (4), us GP us n tp otp NVV = NVV + NVV (5), rest rest tp NVV = NVV x K (6), rest ost where NVV - the share of NVV_GP, formed at the expense of funds received from us by consumers of the tariff group "population"; E - the volume of electricity supplied by the SE in the settlement period of our regulation to consumers of the tariff group "population"; tp NVV - part of NVV_rest, which reimburses the expenses of the GP for servicing the points of supply of its consumers - legal entities; otp NVV - a part of NVV_st, which reimburses the expenses of the State Enterprise for the supply of st electricity to its consumers - legal entities. tp otp K - coefficient that determines the ratio of NVV and NVV, ost ost equal to 0.5.

Depending on the regional features of the structure and volumes of electricity consumption, the executive authority of the subject of the Russian Federation in the field of state regulation of tariffs has the right to change the value of the specified coefficient (in the range from 0 to 0.5).

The executive authorities of the constituent entities of the Russian Federation in the field of state regulation of tariffs, within a week from the date of approval of the sales allowance for guaranteeing suppliers, submit to the FTS of Russia justifying materials to determine the value of the coefficient used in calculating the specified sales allowance.

16. The rate of the sales premium for servicing one point of supply of electrical energy to consumers GP - S_tp is calculated as follows:

Tp NVV st C = --------, (7), tp 12 x P tp N - the number of points of supply of electricity to consumers GP - tp of legal entities, including grid organizations. At the same time, in cases where the buyers are grid organizations that purchase electricity from the SOE, the number of supply points for each grid organization is assumed to be one.

17. The rate of the SOE marketing allowance for ensuring the supply of one kWh of electrical energy to consumers is calculated by the formula:

Otp NVV st C = -------- (8) e E st where E is the supply of electricity in the settlement period of regulation st to consumers of the GP, with the exception of consumers of the "population" category.

18. To calculate the size of the sales allowance, the calculation tables presented in the Appendix are used.

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

Table 1

Calculation of labor costs

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 2

Calculation of depreciation charges for the restoration of fixed production assets

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 3

Costs of production and sale attributable to the services of a supplier of last resort, reducing the taxable base of income tax

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 4

Non-operating expenses attributable to the services of a supplier of last resort, which reduce the taxable income tax base

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 5

Calculation of sources of financing of capital investments

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 6

Information on financing and development of capital investments

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 7

Calculation of the required profit

Application
to the Guidelines
according to the calculation of sales allowances
guaranteeing suppliers
electrical energy

table 8

Calculation of the economically justified amount of the marketing allowance of the supplier of last resort

Order of the Federal Tariff Service dated November 24, 2006 N 302-e / 5 “On Approval of the Guidelines for Calculating Sales Margins for Guaranteed Electricity Suppliers”

Registration N 8575

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