Decree No. 262 / 2015 Coll.
Ordinance on regulatory reporting
Valid
Order
Effective from 01.01.2016
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262
DECLARATION
of 1 October 2015
on regulatory reporting
Pursuant to Section 98a (2) (e) of Act No. 458 / 2000 Coll., on the Terms and Conditions of Business and on the Enforcement of State Administration in the Energy Sector and on the Amendment of Certain Laws (Energy Act), as amended by Act No. 158 / 2009 Coll.:
Subject matter
This decree sets out the formalities and breakdown of regulatory reports, including their models, depreciation rates for regulatory purposes, rules for drawing up regulatory reports and deadlines for submitting them.
Operating assets
For the purposes of this decree, the operating assets shall be the tangible and intangible assets necessary to ensure the licensed activity reduced by:
1. outstanding fixed assets;
2. goodwill,
3. advances on fixed assets,
4. outstanding fixed assets;
5. advances on fixed assets,
6. property adjustments,
7. the valuation difference to the assets acquired,
8. long-term financial assets,
9. greenhouse gas emission allowances in the case of greenhouse gas emission allowances of the licence holder for activity 31 or 32.
Breakdown and formalities of regulatory reports
(1) Regulatory reports are broken down into reports
(a) assets and changes in assets;
(b) a summary of the investment actions activated;
(c) assets and liabilities;
(d) profit or loss;
(e) costs,
(f) investment expenditure;
(g) cash flows;
(h) changes in energy equipment;
(i) balance sheet;
(j) technical;
(k) tariff statistics;
(l) price locations; and
(m) prices and technical parameters.
(2) The list of regulatory reports is set out in Annex 1 to this Decree.
(3) The regulatory reports for each licensed activity are indicated by the following activity number:
(a) number 12 - electricity distribution; the details and breakdowns of these statements, including their models, are set out in Annex 2 to this Decree,
(b) No 13 - electricity transmission; the details and breakdowns of these statements, including their models, are set out in Annex 3 to this Decree,
(c) No 14 - Trade in electricity; the particulars and breakdown of these statements, including their models, are set out in Annex 4 to this Decree,
(d) number 15 - the activities of the market operator; the details and breakdowns of these statements, including their models, are set out in Annex 5 to this Decree,
(e) No 22 - gas distribution; the details and breakdown of such statements, including their models, are set out in Annex 6 to this Decree,
(f) number 23 - transport of gas; the details and breakdowns of these statements, including their models, are set out in Annex 7 to this Decree,
(g) number 25 - gas storage; the details and breakdowns of these statements, including their models, are set out in Annex 8 to this Decree,
(h) number 31 - heat energy production; the details and breakdowns of these statements, including their models, are set out in Annex 9 to this Decree,
(i) number 32 - thermal energy distribution; the details and breakdown of these statements, including their models, are set out in Annex 9 to this Decree.
Rules for drawing up regulatory reports
(1) Unless otherwise stated, the regulatory reports shall be processed in the year "i-1 'for the calendar year" i-2', where the year "i 'shall mean the year for which the Energy Regulatory Authority decides on prices. The regulatory reports shall also be processed as a plan for calendar years" i-1' to "i + 3 '.
(2) The licence holder shall draw up the regulatory statements:
(a) electricity transmission for electricity transmission, trade in system and support services, auctions on cross-border profiles, participation in compensation mechanisms between transmission system operators and other activities;
(b) distribution of electricity for distribution of electricity and other activities;
(c) trade in electricity for the activity of the obligor of the electricity trader carried out under the law governing the supported energy sources;
(d) the activities of the market operator for the activities of the market operator and other activities;
(e) the transport of gas for the transport of gas under the transit system, the transport of gas under the national system, the transit of leased or smuggled pipelines which are not intended for supply to the Czech Republic and other activities,
(f) gas distribution for gas distribution and other activities;
(g) storage of gas for gas storage and other activities; and
(h) the production of heat energy or the distribution of heat energy for the activity of the production and distribution of heat energy.
(3) The licence holder shall draw up and submit statements on the basis of complete, correct and true information.
(4) The licence holder shall draw up and submit the regulatory reports separately for each of the licensed activities, with the exception of those Nos 31 and 32.
(5) Unless otherwise stated, the licence holder shall report data in the regulatory accounts in accordance with the Czech Accounting Standards under the Accounting Act. The uniform depreciation rates for the selected types of assets of licence holders for activity 12, 22 or 23 and the minimum depreciation periods of assets used by the licence holder for activity 31 or 32 are set out in Annex 10 to this decree.
Statement of assets and changes in assets
(1) The statement of assets and changes in assets shall show the property of the holder of the licence, the assets disposed of, the depreciation, the long-term tangible and intangible assets included in the use (hereinafter referred to as "assets activated '), the assets acquired by the transformation of the commercial corporation, the changes in the classification of the assets and the assets reclassified because of organisational changes and the planned value of the assets activated, the depreciation, the assets acquired by the transformation of the commercial corporation and the residual values of the assets. The holder of the licence for activity number 12 shall report the assets according to voltage levels and the holder of the licence for activity number 22 by type of network in such a way as to objectively express the actual use of the property for the voltage level or type of network.
(2) In the statement of assets and changes in assets, the licence holder shall show the value of the assets used for the performance of the licensed activity which, under the contract, is granted to him for use for consideration and which, during or after the duration of the contract, the licence holder is entitled or obliged to purchase or acquire ownership of the assets used for the performance of the licensed activity ("financial leasing '). The licence holder shall report these values only for assets under contracts concluded by 31 December 2020.
(3) The amount to be reported in column 060 of this row:
(a) at the carrying amount of the asset and the asset,
(b) in the accounting balance value of the asset, the assets disposed of, the assets acquired by the transformation of the corporation, the changes in the classification of the assets and the assets reclassified as a result of organisational changes; and
(c) accounting depreciation.
(4) The asset statement and changes in assets are referred to as A.
Report of total activated investment actions
(1) Investment actions that have been completed and the assets acquired by such investment actions have been included in the statement of the total of the activated investment actions.
(2) The statement of the aggregate of the activated investment actions is renumbered "IA."
Statement of assets and liabilities
(1) The statement of assets and liabilities includes information on assets, operating assets and other assets, liabilities and other liabilities under the Accounting Act for the previous calendar year.
(2) The statement of assets and liabilities is renumbered as AP.
Statement of profit or loss
(1) The statement of profit and loss shall include the proceeds and costs of the licence holder for each activity referred to in Article 3 (3).
(2) Indirectly attributable revenues and costs for the exercise of the activity of the parallel holder of the licence for activity number 12 and activity number 22 shall be broken down on the basis of the ratio of directly attributable costs of the licensed activities of the distribution of electricity and gas in year "i-3."
(3) The statement of profit or loss is renumbered HV.
Statement of costs
(1) The statement of costs for the licence holder for activity number 12, 22 or 23 contains the costs of carrying out the licensed activity, broken down by process; and
(a) voltage levels for electricity distribution activities;
(b) types of transport for the gas activity; and
(c) network types for gas distribution activities.
(2) The cost statement for the holder of the licence for activity number 13 contains the costs of carrying out the licensed activity, broken down by type of activity and type of technology.
(3) The statement of costs for the holder of the licence for activity number 14 contains the costs related to the activity of the obligated buyer of the trader.
(4) The cost statement for the licence holder for activity number 15 shall include the costs of carrying out the licensed activity of the market operator, broken down by activities related to the clearing of derogations, the organisation of the market, the payment and administration of support from supported sources, the issue of guarantees of origin and the registration and provision of data in connection with the directly applicable European Union Regulation on the integrity and transparency of the wholesale energy market (4).
(5) Indirectly attributable costs for the exercise of the activity of the parallel licence holder for activity number 12 and activity number 22 shall be divided on the basis of the ratio of directly attributable costs of the licensed activities of the distribution of electricity and gas in year "i-3."
(6) The cost statement is marked "N."
Statement of investment expenditure
(1) Actual investment expenditure and related technical data as well as planned investment expenditure of the licence holder shall be reported in the investment expenditure statements. Investment expenditure shall be broken down into recovery and development.
(2) The statements of investment expenditure are indicated in point I.
Cash flow report
(1) In the cash flow statement, the licence holder for activity number 14 shall report the actual cash flows for the year "i-2 'related to the promotion of renewable energy sources after each calendar month and the planned cash flows for the year" i-1' related to the promotion of renewable energy sources after each calendar month.
(2) The cash flow statement is marked with the letters FA.
Report of changes in energy equipment
(1) In the energy plant change report, the licence holder shall report on the activity number 12, 13, 22, 23 or 32 of the energy plant operated by him within his defined territory for the previous calendar year. The licence holder shall report separately, for each of its designated territories, energy installations newly built, acquired or discontinued for its licensed activities, including energy installations removed.
(2) The statement of changes in energy equipment is marked L.
Balance sheet reports
(1) In the balance sheets, the licence holder for activity number 12 or 13 shall show the balance of energy in terms of part of the resources and part of the consumption for that part of the electricity system. In addition, balance sheets shall include maximum power at the interface of different parts of the electricity system operated by different licence holders.
(2) In the balance sheets, the licence holder for activity number 15 shows the value of losses in each distribution area for the purposes of assessing deviations.
(3) In the balance sheets, the licence holder for activity number 22 shall report:
(a) the balance of the quantity of gas entering and leaving the distribution system broken down by pressure levels, including the number of sampling points; and
(b) the balance sheet difference based on the actual invoiced quantity of gas distributed in the year "i-3."
(4) The balance sheets are marked with the letter B.
Technical reports
(1) In the technical statements, the licence holder for activity number 13 shall report data on support and system services related to ensuring the stability of the operation of the electricity system.
(2) In the technical statements, the licence holder for activity number 14 or 15 shall report data relating to the support of supported energy sources.
(3) In the technical statements, the licence holder for activity number 22 or 23 shall report:
(a) current maximum daily capacity achieved;
(b) data on daily reserved fixed capacity at transmission system entry and exit points;
(c) data for the price of gas transport and distribution.
(4) The technical statements are indicated in D.
Tariff statistics reports
(1) In the tariff statistics reports, the holder of the number 12 licence shall report:
(a) for the collection of voltage levels of very high voltage and high voltage, data on the reservation of capacity, the reserved power input, the measured maximum, the quantity of electricity collected by customers and the licensee's sales for the licensed activity; and
(b) for the collection of low voltage voltage voltage voltage voltage level data on the reserved power input, the quantity of customer electricity collected for the licensed activity and the sales of the licence holder for the licensed activity.
(2) In the tariff statistics reports, the licence holder for activity number 13 shows data on the reservation of capacity and the quantity of electricity collected by customers.
(3) In the tariff statistics reports, the licence holder for activity number 22 shows data on:
(a) the quantity of gas distributed;
(b) the number of sampling points;
(c) the level of sales at a fixed and variable component of the distribution price, including the price of domestic transport;
(d) maximum daily reserved fixed and interruptible distribution capacities, their overshoot and corresponding sales, as well as data on the booking of monthly and moving capacities; the data refer to the sampling points with annual gas sampling above 630 MWh;
(e) the level of revenues for services provided by the market operator;
(f) the purchase of distribution by a regional distribution system operator from other regional distribution system operators;
(g) selling distribution to another regional distribution system operator;
(h) the quantity of gas entering the distribution system from gas production;
(i) the quantity of gas entering and leaving the distribution system by cross-border pipelines, including associated costs or revenues and daily reserved fixed distribution capacities; and
(j) the quantity of gas distributed, the capacity reserved and the corresponding sales for the demand points with the character of local distribution systems.
(4) The tariff statistics report shall be marked with the letter T.
Price statement
(1) The licence holder shall draw up and submit a statement of the price location for the previous calendar year for activity number 31 or 32. The licence holder shall report activity data for the production and distribution of heat energy separately for each price location.
(2) The following categories of data shall be reported in the price location statement:
(a) the production balance;
(b) the balance of the divorce;
(c) an overview of the sources at the price location;
(d) details of the home boilers;
(e) the resulting calculation of the average price of heat energy per price location;
(f) the shares of fuels consumed in the production of heat energy;
(g) the number of customers and the sampling points;
(h) the purchase of heat energy from other suppliers;
(i) operating assets at a price location; and
(j) the purchase price of leased or smuggled property at the price location.
(3) The licence holder shall show economically reasonable costs, reasonable profit and average heat energy prices at each level of transmission, cumulatively for the activity of heat generation and heat distribution, in accordance with the price decision setting out the conditions for the negotiation of heat energy prices for the calendar year at which it compiles the price statement.
(4) The price location statement shall be identified as CL.
Price statement and technical parameters
(1) The licence holder shall draw up and submit a statement of prices and technical parameters as a plan for the current calendar year for the activity of heat generation and distribution.
(2) The licence holder shall report separately for each price location. The licence holder shall report data on average prices separately at each heat energy transfer level where it supplies heat energy to the customer and for own consumption. The licence holder shall report price data in accordance with a price decision setting out the conditions for the negotiation of heat energy prices for the calendar year for which he draws up the price statement and technical parameters.
(3) The statement of prices and technical parameters is renumbered as CP.
Method and dates for submission of regulatory reports
The licence holder shall submit the regulatory reports in the manner and within the dates set out in Annex 1 to this Regulation.
Submission of regulatory reports by the local distribution system operator
(1) The local distribution system operator in the field of electricity, which has been authorised to vary the determination of permitted yields and cost variables (5), shall only compile and submit the regulatory reports referred to in Annex 1 (1) (b). B to this decree.
(2) The local electricity distribution system operator using the price of the distribution system service up to the price of the regional distribution system operator shall compile and submit only the regulatory reports referred to in Annex 1 (1) (b). C to this decree.
(3) The local distribution system operator in the gas sector, which has been granted a different determination of permitted yields and cost variables (5), shall only compile and submit the regulatory reports referred to in Annex 1 (5) (b). B to this decree.
(4) The local gas distribution system operator using the price of the distribution system service up to the price of the regional distribution system operator's distribution system shall compile and submit only the regulatory report 22-L.
Transitional provision
The declaration of profit or loss referred to in Article 8 and the cost statements referred to in Article 9 for 2015 shall be drawn up and submitted by the licence holder in accordance with Decree No 59 / 2012 Coll., as effective before the date of entry into force of the decree.
Repeal
Decree No 59 / 2012 Coll., on regulatory reporting, is repealed.
Efficacy
This Decision shall enter into force on 1 January 2016.
President:
Ing. Vitásková v. r.
Příloha č. 1
Annex No 1 to Decree No. 262 / 2015 Coll.
List of regulatory reports
1. Licence holder for distribution of electricity
The licence holder for activity number 12 shall send to the Energy Regulatory Authority the reports in terms and formats listed in the following tables in:
(a) an electronic form signed by the licence holder or by a person authorised to act as the licence holder; or
(b) a paper form signed by the licence holder or by a person authorised to act on behalf of the licence holder and in electronic form at the same time.
A. Regional distribution system operator
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Regulation Information
| Citation | Decree No. 262 / 2015 Coll., on regulatory reporting |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.10.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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