Decree of the Energy Regulatory Authority No. 439 / 2001 Coll.
Ordinance of the Energy Regulatory Authority laying down rules on the keeping of separate records of sales, costs and revenues for regulatory purposes and rules on the allocation of costs, revenues and revenues of the transferred capital in energy
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Order
Effective from 01.01.2002
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439
DECLARATION
Energy Regulatory Authority
of 4 December 2001
laying down rules for the keeping of separate records of sales, costs and revenues for regulatory purposes and rules for the allocation of costs, revenues and revenues of the injected capital in energy
Pursuant to Article 98 (8) of Act No. 458 / 2000 Coll., on the terms and conditions of business and on the exercise of public administration in the energy sector and on the amendment of certain laws (hereinafter referred to as "the Act '), the Energy Regulatory Authority (hereinafter referred to as" the Act') provides for the implementation of Article 17 (7) (c) and (i) of the Act:
Subject matter
This Decree lays down rules for keeping separate records of sales, costs and revenues for regulatory purposes, and rules for allocating costs, revenues and revenues from the injected capital in energy according to the licensed activities referred to in § 4 (1) and (2) of the Act.
Basic provisions
For the purposes of this decree:
(a) local distributor - the holder of the electricity distribution licence whose distribution system is not directly connected to the transmission system;
(b) operating assets - assets used for the relevant licensed activity representing part of the fixed assets; the part of the fixed assets is defined in Section 4 (3);
(c) the regulatory period - the period beginning on 1 January 2002 and ending on 31 December 2004,
(d) authorised costs - the costs necessary to cover the licensed activity, representing part of the total costs; part of the total costs is defined in paragraphs 3 and 6 of Section 9;
(e) by a regional distributor - the holder of a power distribution licence whose distribution system is directly connected to the transmission system;
(f) the year "i" - the year for which the Office fixes the prices in a given calendar year (hereinafter referred to as "the regulated year"),
(g) manufacturer of category 1 - the manufacturer who supplies electricity produced in his own installation after deduction of own consumption for the production of electricity or electricity and heat from the plant to the transmission system or to regional distribution systems at least 80% of the annual volume of electricity produced;
(h) category 2 manufacturer - non-category 1 manufacturer,
(i) self-producer - category 2 producer, which produces electricity mainly for its use and which supplies less than 80% of the annual volume of electricity produced to another market participant after deduction of its own consumption for the production of electricity or electricity and heat.
Rules for keeping separate records
(1) The rules governing the keeping of separate records shall specify the manner in which the declarations required by the Office from licence holders (hereinafter referred to as "regulatory statements") are to be completed and shall be respected.
(2) The separate register shall be kept by the licence holder for each activity, the licence holder for the distribution of electricity, the supply of electricity, the licence holder for the transmission of gas and the licence holder for the distribution of gas, the supply of gas to protected customers and the licence holder for the transmission of electricity, as well as trade in system and support services.
(3) The regulatory reports are to be broken down into the following groups:
(a) statements of operational assets;
(b) statements of costs and revenues;
(c) statements of control of profit or loss;
(d) statements of the investment expenditure plan;
(e) balance sheet and technical reports;
(f) statements of price statistics;
(g) statements of assistance.
(4) The list of regulatory reports is set out in Annex 1.
(5) The regulatory reports shall be processed for the previous calendar year, or, where appropriate, for the regulated year or as a plan for the regulatory period under a specific legislation. 1)
(6) The regulatory statements are identified by the group number per licensed activity. The groups per licensed activity are:
(a) Group 11 - electricity generation;
(b) Group 12 - electricity distribution,
(c) Group 13 - electricity transmission,
(d) group 14 - electricity trade;
(e) group 21 - gas production,
(f) Group 22 - gas distribution,
(g) Group 23 - gas transport,
(h) Group 24 - gas trade;
(i) Group 25 - gas storage;
(j) group 31 - heat energy generation,
(k) Group 32 - thermal energy distribution.
(7) The rules governing the keeping of separate records shall include the rules on the allocation of costs, revenues and revenues of the capital transferred according to the licensed activities listed in Annex 2 for licence holders of groups 12 to 14, Annex 3 for licence holders 21 to 25 and Annex 4 for licence holders of groups 11, 31 and 32.
Reporting of operating assets
(1) The accounts of operating assets shall include the property of the holder of the licence for the relevant licensed activities and voltage levels or network types, as specified in Sections 5 to 8, in such a way as to objectively express the use of the property for the licensed activity and the voltage level or network type.
(2) The models of the operational asset statements are set out in Annexes 2 to 4 and marked with A.
(3) Operating assets shall mean, for the purposes of this Decree, assets used for the relevant licensed activity, for the distribution of electricity and natural gas, broken down by voltage levels or network types, representing fixed assets under special legislation, 2) reduced by items
(a) incomplete intangible investments;
(b) advances granted on intangible fixed assets;
(c) outstanding tangible investments;
(d) advances granted on tangible fixed assets;
(e) adjustments to the assets acquired;
(f) financial investments;
(g) plus the value of items purchased in the form of financial leasing that is not recorded, except for licence holders of groups 11, 31 and 32.
(4) Operating assets are reported in
(a) the purchase price;
(b) the converted cost;
(c) the residual price;
(d) the translated residual price.
(5) The method of conversion of operational assets for the first regulatory period is set out in Annex 5. Part of the method of conversion is the procedure for calculating the translated depreciation. The method of conversion shall be valid throughout the regulatory period and shall be carried out only once within the regulatory period. In the event of a change in the method for the conversion of fixed assets, the Authority shall publish a new procedure for the conversion of fixed assets no later than 12 months before the next regulatory period.
(6) The conversion of operating assets concerns assets that are allocated to individual licensed activities. For the first regulatory period, the conversion of operating assets shall be carried out only for group 12 licence holders.
(7) The operating asset statement also includes operating assets leased in the form of financial leasing. The method of including financial leasing in operating assets is set out in Annex 6.
(8) The items in the statement of operating assets do not include assets that are leased by the licence holder from another entity or in another similar relationship. In that case, the costs and revenues related to the licensed activities, linked to such property, are the content of the cost and revenue statements.
(9) Property which is leased by the licence holder to another entity is included in the operating assets statements in the item of other unlicensed activities.
Operating asset statements for licence holders of groups 11, 31 and 32 with a total installed output of less than 500 MWe
(1) For cogeneration of electricity and heat energy, production and distribution of heat energy, the declaration A1-31, 32, a model of which is given in Annex 4, is completed.
(2) Operating asset statements include the following items:
(a) directly attributable assets for licence holders of groups 11, 31 and 32 who are directly involved in the implementation of the licensed activities and can be clearly indicated for the licensed activity; in the case of electricity generation, the distribution and connection to the distribution or transmission system of electricity within the production facility;
(b) assets which serve to perform one licensed activity by type of technology or by more than one licensed activity, electricity generation, thermal energy production and heat distribution, and which cannot be clearly indicated to one of them (hereinafter referred to as "ancillary property") for the licence holders of groups 11, 31 and 32; the base of the support assets for the licensed activities of electricity and heat generation shall be implemented by the licence holder through the method used to divide costs; the other supporting assets are allocated using the layout base set out in Annex 4;
(c) property used for the performance of both licensed and unlicensed activities, hereinafter referred to as "common assets," for licence holders of groups 11, 31 and 32; the basic principle of the distribution of common assets is the allocation of a proportion of the assets according to a specified layout for licensed and unlicensed activities; the layout base is set out in Annex 4.
Operating asset statements for licence holders of groups 11, 31 and 32 with a total installed power exceeding 500 MWe
(1) For the production of electricity, combined production of electricity and heat energy, production and distribution of heat energy, the declaration A11-11, 31, 32, the model of which is set out in Annex No 2, is completed.
(2) Operating asset statements include the following items:
(a) directly attributable assets for licence holders of groups 11, 31 and 32 who are directly involved in the implementation of the licensed activities and can be clearly indicated for the licensed activity; in the case of electricity generation, the distribution and connection to the distribution or transmission system of electricity within the production facility;
(b) support assets which serve to perform one licensed activity by type of technology or by more than one licensed activity, electricity generation, thermal energy production and heat distribution, and which cannot be clearly indicated to the holder of a licence of categories 11, 31 and 32; the distribution base for the licensed activities of electricity and heat generation shall be carried out by the licensee through the method used to divide costs; the other supporting assets are allocated by the layout base set out in Annex 2;
(c) common assets which serve to carry out both licensed and unlicensed activities for licence holders of groups 11, 31 and 32; the basic principle of the distribution of common assets is the allocation of a proportion of the assets according to a specified layout for licensed and unlicensed activities; the layout base is set out in Annex 2.
Operating asset statements for licence holders groups 12, 13, 22, 25 and 23 in conjunction with 24
(1) For electricity transmission, the A3- 13 statement, a model of which is given in Annex 2, is completed.
(2) For electricity distribution, the A4- 12 statement, a model of which is set out in Annex 2, is to be completed.
(3) For the transport, storage and trade in gas, the declaration A5-23, 24, 25, a model of which is set out in Annex 3, is completed.
(4) In the case of gas distribution, the A6-22 statement, a model of which is given in Annex 3, shall be completed.
(5) For gas storage, the A10-25 statement, a model of which is given in Annex 3, shall be completed.
(6) Operating asset statements include the following items:
(a) directly attributable property for licence holders of categories 12, 13, 22, 25 and 23 in conjunction with 24, directly involved in the implementation of the licensed activities and can be clearly assigned to the licensed activity;
(b) support assets for licence holders of categories 12, 13, 22, 25 and 23 in conjunction with 24, which serve to perform licensed activities by voltage level or network type and technology types and cannot be clearly indicated on one of them; the supporting assets shall be allocated using the layout base set out in Annex 2 for paragraphs 1 and 2 and Annex 3 for paragraphs 3 to 5;
(c) common assets for holders of licences of categories 12, 13, 22, 25 and 23 in conjunction with 24 which serve to carry out both licensed and unlicensed activities; The basic principle of the distribution of common assets shall be the allocation of a proportion of the assets according to a specified layout for the licensed and unlicensed activities contained in Annex 2 for paragraphs 1 and 2 and Annex 3 for paragraphs 3 to 5.
Operating Assets Statements for Concomitant Licence Holders Group 14 in Conversion with 12 and Group 24 in Conversion with 22
(1) For trade in electricity, the A7-14 declaration, a specimen of which is set out in Annex No 2, shall be completed in parallel possession of a group 12 licence.
(2) In the case of gas trade, the A9-24 declaration, a specimen of which is set out in Annex 3, shall be completed in parallel possession of a group licence. 22
(3) Operating asset statements include the following items:
(a) directly attributable assets to holders of licences of groups 14 and 24 who are directly involved in the implementation of the licensed activities and can be clearly assigned to the licensed activity;
(b) support assets for licence holders of groups 14 and 24, which serve to carry out licensed activities by voltage level or network type and customer type and cannot be clearly reported on one of them; the supporting assets shall be allocated using the layout base set out in Annex 2 for paragraph 1 and Annex 3 for paragraph 2;
(c) common assets for holders of licences of groups 14 and 24, which serve to carry out both licensed and unlicensed activities; The basic principle of the distribution of common assets shall be the allocation of a proportion of the assets according to the established base for the licensed and unlicensed activities contained in Annex 2 for paragraph 1 and Annex 3 for paragraph 2.
Cost and income statements
(1) The cost and revenue statements contain the revenues and eligible costs of licensed activities in the cost item structure, broken down by type of production (electricity and heat), by type of technology (electricity transmission), by type of service (trade in support and system services), by voltage levels and types of technology (electricity distribution), by type of network and by type of technology (gas transport and gas distribution), by type of customer.
(2) The models of the cost-benefit statements are set out in Annexes 2 to 4 and marked with the letter N.
(3) The authorised costs for licence groups 12 to 14 and 22 to 25 are the costs necessary for the purposes of this decree to ensure that the licensed activity constitutes part of the operating costs under the special legislature2) minus the revenues referred to in Annex 7 and minus the expenditure (s) incurred to achieve, secure and maintain revenue that cannot be recognised for tax purposes under the special legislation, 3) reduced by the related items accounted for in respect of the proceeds; This rule shall not apply to the recognition of the balance of adjustments on claims established in accordance with the uniform procedure in Annex 8 and to the recognition of accounting depreciation.
(4) For licence groups 12 to 14 and 22 to 25, for the purposes of this decree, the costs of the sale of tangible and intangible fixed assets and stocks, corporate tax, financial costs, extraordinary costs and differentiated instalments of financial leasing as set out in Annex 6.
(5) For licence groups 12 to 14 and 22 to 25, the Office may recognise part of the financial and exceptional costs necessary to carry out the licensed activity on presentation of the licence holder's application concerning, in particular, those cost items and revenue items
(a) cost and revenue interest;
(b) bank charges;
(c) insurance of property and liability for damages.
(6) For the purposes of this Order, the authorised and unauthorised costs for licence groups 11, 31 and 32 are those listed in Annexes 2 and 4.
(7) For the purposes of this Order, the proceeds of the licence holder are:
(a) sales of the licensed activity;
(b) the other revenues resulting from the licensed activity, other than those for licence groups 12 to 14 and 22 to 25, applied in accordance with paragraphs 3 and 5.
(8) The proceeds of the sale of tangible and intangible assets and stocks shall not be included in the proceeds of the licence holder.
Cost and income statements for licence holders of groups 11, 31 and 32 with a total installed output of less than 500 MWe
(1) For cogeneration of electricity and heat energy, heat generation and distribution, the declaration N1-31, 32, a model of which is set out in Annex No 4, is completed.
(2) Cost and income statements include the following items:
(a) the consumption of energy fuel which covers all fuel costs consumed in electricity and heat generation;
(b) energy consumption which includes electricity, heat and water consumption;
(c) labour costs of workers and social security costs;
(d) repair and maintenance costs of equipment which include all costs incurred in carrying out the repair performance in question;
(e) book-keeping of fixed assets;
(f) interest on loans received;
(g) other costs directly related to the licensed activities and not covered by points (a) to (d); in particular, the purchase of other external services from external suppliers and, where appropriate, other authorised costs;
(h) support costs for licence holders of groups 11, 31 and 32 related to direct management of licensed activities of electricity generation, heat energy and heat distribution; the support costs shall be allocated using the schedule base set out in Annex 4;
(i) common costs for licence holders of groups 11, 31 and 32 representing common costs for licensed and unlicensed activities; the common costs shall be allocated to licensed activities using the schedule base as set out in Annex 4;
(j) the purchase of heat to be completed for licence holders of groups 31 and 32.
(3) The statement of costs and revenues contains an item of revenue which includes revenues for the sale of electricity, the sale of heat energy and the services provided. The item of income does not include income for unlicensed activities and income for the lease of assets.
Cost and income statements for licence holders of groups 11, 31 and 32 with a total installed power exceeding 500 MWe
(1) For the production of electricity, combined production of electricity and heat energy, production and distribution of heat energy, the declaration N11-11, 31, 32, the model of which is set out in Annex No 2, is completed.
(2) Cost and income statements include the following items:
(a) the consumption of energy fuel which covers all fuel costs consumed in electricity and heat generation;
(b) energy consumption which includes electricity, heat and water consumption;
(c) labour costs of workers,
(d) the cost of repairing equipment which includes all the costs incurred in carrying out the repair performance in question;
(e) book-keeping of fixed assets;
(f) interest on loans received;
(g) other costs directly related to the licensed activities and not covered by points (a) to (d); in particular, the purchase of other external services from external contractors, social security costs and, where appropriate, other authorised costs; in the case of electricity generation, the costs and revenues associated with the distribution of electricity on the premises of the production facility and related to the connection to the distribution or transmission system are included;
(h) support costs for licence holders of groups 11, 31 and 32 related to direct management of licensed activities of electricity generation, heat energy and heat distribution; support costs shall be allocated using the schedule base set out in Annex 2;
(i) common costs for licence holders of groups 11, 31 and 32 representing common costs for licensed and unlicensed activities; the common costs shall be allocated to licensed activities using the schedule base set out in Annex 2;
(j) the purchase of heat to be completed for licence holders of groups 31a 32.
(3) The statement of costs and revenues contains an item of revenue which includes revenue for the sale of electricity, the sale of heat energy, the services provided and the sale of by-products related to the production of electricity and heat energy. The item of income does not include income for unlicensed activities and income for the lease of assets.
Cost and income statements for licence holders of groups 12, 13, 22, 25 and 23 in conjunction with 24
(1) For electricity transmission, the declaration N3- 13, a model of which is set out in Annex No 2, is completed.
(2) For the distribution of electricity, the declaration N4-12, a model of which is set out in Annex No 2, is completed.
(3) For the transport, storage and trade in gas, the declaration N5- 23, 24, 25, a model of which is set out in Annex 3, is completed.
(4) For gas distribution, the declaration N6- 22, a model of which is given in Annex 3, shall be completed.
(5) For gas storage, the declaration N10-25, a model of which is given in Annex 3, shall be completed.
(6) Cost and income statements include the following items:
(a) repair costs covering all costs incurred to maintain the productive capacity of the installation;
(b) operating and operating costs which include all costs incurred in the operation of equipment and preventive maintenance;
(c) other costs directly related to the licensed activities not covered by points (a) and (b); in particular, the purchase of other external services from external suppliers; where applicable, additional authorised costs;
(d) supporting costs for licence holders of categories 12, 13, 22, 25 and 23 in run-in with 24 related to direct management of the licensed activities, where direct recognition of a specific activity or voltage level or type of network is not possible; support costs shall be allocated using the schedule base set out in Annex 2 for paragraphs 1 and 2 and Annex 3 for paragraphs 3 to 5;
(e) common costs for licence holders of groups 12, 13, 22, 25 and group 23 in conjunction with 24, representing common costs for licensed and unlicensed activities; the common costs shall be allocated to licensed activities using the schedule base referred to in Annex 2 for paragraphs 1 and 2 and Annex 3 for paragraphs 3 to 5;
(f) loss costs for licence holders of groups 12 and 13,
(g) the accounting depreciation of fixed assets, the formation of which is defined in Annex 2 for paragraph 2 and Annex 3 for paragraph 4;
(h) depreciation on the translated cost; the procedure for calculating the recalculated depreciation is set out in Annex 5; for the first regulatory period the entry is to be completed only by the licence holder of Group 12,
(i) costs associated with the purchase of transmission services, system services and services related to the cover of additional costs related to the purchase of electricity from renewable sources and from combined electricity and heat production, the component related to the contribution for the decentralised production, the component related to the contribution to cover the payment of losses related to the loss-making allowances paid to the market operator, the component related to the contribution for voltage control services and reactive power in distribution systems, the component related to the contribution for regional distribution distributors for the brokering of payments to the licence holders of the group 12;
(j) the costs associated with the purchase of support services to be completed by the licence holder of group 13.
(7) The statement contains an item of income that includes revenue
(a) for transmission and trade in system and support services by the licence holder of group 13;
(b) services which include electricity distribution revenues, system services and other services broken down by voltage level for group 12 licence holders;
(c) for the transport of natural gas by the licence holder group 23;
(d) for the storage of natural gas for licence holders in group 25;
(e) for the distribution of gas broken down by type of network for licence holders of group 22;
(f) for gas supplied broken down by customer group; protected and authorised customers with a group 23 licence holder in conjunction with 24,
(g) parts of the time-differentiated revenues associated with the connection and the provision of the required power under the special legislature4) for holders of a group 12 licence;
(h) parts of the time-differentiated revenue associated with the connection and supply of gas pursuant to the special legislature5) for licence holders of group 22.
Cost and income statements for the parallel licence holders of Group 14 in conjunction with 12 and Group 24 in conjunction with 22
(1) For trade in electricity, the declaration N7- 14, a specimen of which is set out in Annex No 2, shall be completed in parallel possession of a group 12 licence.
(2) In the case of gas trade, the declaration N9- 24, a specimen of which appears in Annex 3, shall be completed in parallel possession of a group licence. 22
(3) Cost and income statements include the following items:
(a) labour costs of commercial workers and social security costs;
(b) other operating costs which include the costs of the licence holder engaged in trade and are not included in point (a);
(c) direct costs involving the costs referred to in paragraph 3 (a) and (b) for licence holders of group 22; they do not report these costs separately in accordance with paragraph 3 (a) and (b);
(d) support costs for licence holders of categories 14 and 24 related to the direct management of the licensed activities, where direct reference to a specific activity or voltage level or type of network is not possible; the support costs shall be allocated using the schedule base set out in Annex 2 for paragraph 1 and Annex 3 for paragraph 2;
(e) common costs for licence holders of categories 14 and 24 which constitute common costs for licensed and unlicensed activities; the common costs shall be allocated to licensed activities using the schedule base referred to in Annex 2 for paragraph 1 and Annex 3 for paragraph 2;
(f) the accounting depreciation of fixed assets the production of which is defined in Annex 2 for paragraph 1 and Annex 3 for paragraph 2;
(g) depreciation from the converted price, the procedure for calculating the translated depreciation is set out in Annex 5; for the first regulatory period the item is to be completed only by the licence holder of group 12,
(h) the costs associated with the purchase of power power and system services to be completed for licence holders of group 14.
(4) The statement contains an item of income that includes revenue
(a) for electricity supplied broken down by voltage levels into protected customers and eligible customers;
(b) for gas supplied broken down by type of network;
(c) for commercial services broken down into protected customers by voltage levels or types of network and eligible customers.
(5) The item of income does not include income for unlicensed activities and income for the rental of property.
Economic outturn control reports
(1) The models of the economic result control reports are set out in Annexes 2 to 4 and marked with the letters HV.
(2) Statements of control of profit or loss shall be completed for licensed and unlicensed activities. The statements shall indicate the authorised costs and revenues referred to in Article 9 for each licensed activity separately.
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Regulation Information
| Citation | Decree of the Energy Regulatory Authority No 439 / 2001 Coll., laying down rules for the keeping of separate records of sales, costs and revenues for regulatory purposes and rules for the allocation of costs, revenues and revenues of the transferred capital in energy |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2001 |
|---|---|
| Effective from | 01.01.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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