Base period and regulation period. State regulation (revision, application)
"...long-term regulation period" - a period of at least 5 years (at least 3 years when long-term prices (tariffs) and their ceiling levels are set for the first time), for which long-term regulation parameters are calculated;...
Source:
Decree of the Government of the Russian Federation of December 29, 2011 N 1178 (as amended on October 5, 2012) "On pricing in the field of regulated prices (tariffs) in the electric power industry" (together with the "Basics of pricing in the field of regulated prices (tariffs) in the electric power industry", "Rules of the state regulation (revision, application) of prices (tariffs) in the electric power industry")
- - The federal executive body - the Federal Energy Commission of the Russian Federation - carries out state regulation of tariffs on issues referred in accordance with this federal law to her mandate...
- - - a period of at least one year for which tariffs are set. Fundamentals of pricing in relation to electrical and thermal energy in the Russian Federation. Decree of the Government of the Russian Federation of 26.02.2004 ...
Commercial power industry. Dictionary-reference
- - See Settlement period for tariff regulation...
Commercial power industry. Dictionary-reference
- - establishes the legal basis for economic relations in the electric power industry, determines the powers of the authorities state power on the regulation of these relations, the basic rights and obligations of subjects ...
Commercial power industry. Dictionary-reference
- - a time long enough for producers and consumers to fully adapt to new market conditions ...
Big Economic Dictionary
- - a period that, in macroeconomics, in relation to processes on the scale of the country's economy, is calculated as more than one ...
Big Economic Dictionary
- - "...2...
Official terminology
- - ".....
Official terminology
- - "..." long-term regulation parameters" - parameters for calculating long-term prices established for a long-term regulation period;..." Source: Decree of the Government of the Russian Federation of December 29 ...
Official terminology
- - "...3...
Official terminology
- - ".....
Official terminology
- - ".....
Official terminology
- - "... The period of regulation is the period for which regulated prices and tariffs are established ..." Source: DECISION of the Council of Deputies of the Pushchino City District of the Moscow Region of August 20 ...
Official terminology
- - ".....
Official terminology
- - "... A system operator is a subject of the electric power industry that provides services for operational dispatch control in the control zone .....
Official terminology
- - a period that in macroeconomics, in relation to processes on the scale of the country's economy, is calculated as more than one ...
Encyclopedic Dictionary of Economics and Law
"The period of regulation of tariffs in the electric power industry is long-term" in books
14.2. RATES
From the book How to use "simplified" author Kurbangaleeva Oksana Alekseevna14.2. SIZE OF TARIFFS On the basis of paragraph 1 of Art. 22 of the Federal Law of July 24, 1998 No. 125-FZ, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are calculated based on the insurance rate, taking into account discounts and
3.6. Directions of state regulation of migration during the period of overcoming the crisis
From the book Mechanisms and Methods of Regulation in the Conditions of Overcoming the Crisis author author unknown3.6. Directions of state regulation of migration in the period of overcoming the crisis Migration is an objective socio-economic phenomenon inherent in the economy of any country. Initially, it existed only in the form of emigration (i.e. leaving the region), which
4.3 Dynamics of prices and tariffs
From the book New Era - Old Anxieties: Economic Policy author Yasin Evgeny Grigorievich4.3 Price and Tariff Dynamics Some argue that natural monopolies, due to their position after liberalization, were able to raise prices more quickly and have made their prices now inflated relative to the prices of other industries that are forced to overpay.
10.4. Tariff balancing
From the book Purchasing Guide by Dimitri Nicola10.4. Balancing Tariffs As we shall see, the price structure of platform services must be considered globally (including participation and transaction fees) and may include some form of cross-subsidization. this moment, to install
TERMS, DEFINITIONS AND BASIC CONCEPTS IN THE COMMERCIAL POWER INDUSTRY
From the book Commercial Power Industry [Dictionary] authorTERMS, DEFINITIONS AND BASIC CONCEPTS IN COMMERCIAL
Legal terms, definitions and basic concepts in the electric power industry
From the book Legal aspects of the activities of the energy service of enterprises and organizations [Terms, definitions, basic concepts] author Krasnik Valentin ViktorovichLegal terms, definitions and basic concepts in the electric power industry A subscriber of an energy supply organization (subscriber) is a consumer of electric energy (heat), whose power plants are connected to the networks of an energy supply organization. GOST 19431-84. Emergency mode
2. The concept and system of state regulation and management (administrative and legal regulation) in the field of economics
From book Administrative law Russia in questions and answers author Konin Nikolai Mikhailovich2. The concept and system of state regulation and management (administrative and legal regulation) in the field of economics State regulation in the field of economics is public administration in a broad socio-political sense
author author unknownArticle 19.7.1. Failure to provide information or submission of deliberately false information to the body authorized in the field of state regulation of tariffs 1. Failure to provide information to the body authorized in the field of state regulation of tariffs,
From the book Codex Russian Federation on administrative offences. Text with amendments and additions as of November 1, 2009 author author unknownArticle 23.51. Bodies exercising state control over compliance with the pricing procedure, as well as bodies authorized in the field of state regulation of tariffs 1. Bodies exercising state control over compliance with the procedure
§ 4. Grounds for exemption from payment of notarial fees. Benefits when paying notary fees
From the book Notary's Handbook author Gongalo Bronislav Michislavovich§ 4. Grounds for exemption from payment of notarial fees. Privileges when paying notary fees 1. Categories of persons entitled to benefits when paying a notary fee In accordance with paragraph 1 of Art. 5 of the Law of the Russian Federation "On the State Duty" and paragraph 55 of the Instructions of the State Tax Service of the Russian Federation
Ice Age Using cold to control weight
From the book Perfect Body in 4 Hours author Ferris TimothyIce Age Using Cold to Control Weight Don't tell me it's impossible, tell me you can't. Say that no one has ever done this ... the only thing we know for sure is Maxwell's equations, Newton's three laws, two postulates
6.1. Legal basis for operational dispatch control in the electric power industry
From the book Consumers of Electric Energy, Energy Supply Organizations and Bodies of Rostekhnadzor. Legal basis of relationships author Krasnik Valentin Viktorovich6.1. Legal basis for operational dispatch control in the electric power industry 6.1.1. System, subjects and basic principles of operational dispatch control Basic principles of operational dispatch control in the electric power industry as a natural monopoly
CHAPTER 10 SYSTEM OF TERMS AND DEFINITIONS IN THE POWER INDUSTRY
From the book Electrical Enterprise Management author Krasnik Valentin ViktorovichCHAPTER 10 SYSTEM OF TERMS AND DEFINITIONS IN THE ELECTRIC POWER INDUSTRY The development and harmonization of standards in any industry begins with terminology.
5.1.4. INTEGRATION PROCESSES IN THE WORLD POWER INDUSTRY
author Team of authors5.1.4. INTEGRATION PROCESSES IN THE WORLD ELECTRIC POWER INDUSTRY The development of the electric power industry in the last decade is characterized by the creation of large state and interstate power associations. Accumulated positive experience in the creation and operation of large
5.6.1. FORMATION OF MARKET RELATIONS IN THE RUSSIAN POWER INDUSTRY
From the book History of Electrical Engineering author Team of authors5.6.1. 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
Currently, residents quite often raise questions about the legitimacy of holding meetings of owners of premises in multi-apartment residential buildings, the correspondence of votes in the minutes of the general meeting to the actual participation of owners, etc. Who should control and regulate these processes?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
N p / p | The name of indicators | Unit meas. | Base period | Regulatory period |
---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
1. | Estimated headcount | people | ||
2. | The average monthly official salary according to the staffing table at the beginning of the period | rub. | ||
3. | Average consumer price growth index | % | ||
4. | Average monthly salary, taking into account consumer price growth indices ((p. 2 x p. 3): 100) | rub. | ||
5. | Percentage of payments associated with the mode of operation | % | ||
6. | The amount of payments associated with the mode of operation ((clause 4 x clause 5): 100) | rub. | ||
7. | Percentage of current bonus | % | ||
8. | The amount of payments for the current bonus ((clause 4 4 # - clause 6) x clause 7:100) | rub. | ||
9. | Percentage of payouts for seniority | % | ||
10. | The amount of remuneration for the length of service ((clause 4 x clause 9): 100) | rub. | ||
11. | Percentage of remuneration payments based on the results of work for the year | % | ||
12. | The amount of remuneration based on the results of work for the year ((clause 4 x clause 10): 100) | rub. | ||
13. | Percentage of payments by regional coefficients and northern allowances | % | ||
14. | The amount of payments for regional coefficients and northern allowances ((p. 4 + p. 6 + p. 8 + p. 10 + p. 12) x p. 13:100) | rub. | ||
15. | Average monthly salary per employee (p. 4 + p. 6 + p. 8 + p. 10 + p. 12 + p. 14) | rub. | ||
16. | Regulatory period | months | ||
17. | Total labor costs (p. 1 x p. 15 x p. 16) | thousand roubles. |
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
N p / p | Indicators | Base period | Regulatory period |
---|---|---|---|
1 | 2 | 3 | 4 |
1. | Book value of fixed production assets at the beginning of the period | ||
2. | Commissioning of fixed production assets | ||
3. | Disposal of fixed production assets | ||
4. | Average cost of fixed production assets | ||
5. | Average depreciation rate | ||
6. | The amount of depreciation (clause 4 x clause 5) |
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
N p / p | Indicators | Base period | Regulatory period |
---|---|---|---|
1 | 2 | 3 | 4 |
1. | Material costs | ||
including | |||
1.1. | materials | ||
1.2. | Purchased electricity | ||
1.3. | Fuel and fuels and lubricants | ||
2. | Depreciation deductions | ||
3. | Labor costs | ||
3.1. | Salary | ||
3.2. | Deductions for social needs | ||
4. | other expenses | ||
4.1. | Repair of fixed assets | ||
4.2. | Payment for works and services of third parties | ||
of them: | |||
- communication services | |||
- private security and public utilities services | |||
- legal and information services | |||
- audit and consulting services | |||
4.3. | Travel and hospitality expenses | ||
4.4. | Rent | ||
4.5. | Training costs | ||
4.6. | Costs for ensuring normal working conditions and safety measures | ||
4.7. | Insurance costs | ||
of them: | |||
- property insurance | |||
- liability Insurance | |||
4.8. | other miscellaneous expenses, including: | ||
- expenses for the creation and operation of branches and representative offices necessary to serve consumers. | |||
4.9. | Taxes and fees | ||
- land tax | |||
- property tax | |||
- road user tax | |||
- other taxes and fees that reduce the taxable profit of the organization | |||
5. | Total costs associated with the implementation (item 1 + item 2 + item 3 + item 4) |
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
N | Name of indicator | Base period | Regulatory period |
---|---|---|---|
1 | 2 | 4 | 5 |
1. | Taxes and payments from profits | ||
of them: | |||
- income tax | |||
- other taxes and other obligatory payments and fees | |||
2. | Profit for the needs of the organization | ||
2.1. | Production development costs | ||
including: | |||
- capital investments | |||
2.2. | Social spending | ||
2.3. | Dividends on shares | ||
2.4. | Profit for other purposes | ||
3. | Required balance sheet profit (p. 1 + p. 2) |
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
N | Name of indicator | Unit | Base period | Regulatory period |
---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
1. | Selling expenses attributable to the services of a supplier of last resort that reduce the taxable income tax base | thousand roubles. | ||
2. | Non-operating expenses attributable to the services of a supplier of last resort, which reduce the taxable income tax base | thousand roubles. | ||
3. | Necessary profit | thousand roubles. | ||
4. | Required gross revenue (p. 1 + p. 2 + p. 3) | thousand roubles. | ||
5. | Profitability (p. 3 / p. 4 x 100%) | % | ||
6. | Electricity sales volume to end consumers | thousand kWh | ||
6.1 | including consumers - legal entities | thousand kWh | ||
7. | Number of points of electricity supply to consumers | units | ||
8. | Sales surcharge rate for households per 1 kWh (clause 4/clause 6) | rub/kWh | ||
9. | Sales markup rate per point of delivery for legal entities | rub./unit | ||
10. | Sales surcharge rate per 1 kWh for legal entities | rub/kWh |
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