Decree No. 59 / 2012 Coll.
Ordinance on regulatory reporting
Valid
Effective from 02.03.2012
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59
DECLARATION
of 22 February 2012
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.
Definition of terms
For the purposes of this decree:
(a) the proceeds of the sales achieved by the licensee for the licensed activity and other revenues resulting from the licensed activity under the Accounting Act;
(b) the authorised costs of the licence holder, the costs of securing the licensed activity number 12, 13, 15, 22, 23 and 25 charged under the Accounting Act after deduction of the unauthorised costs;
(c) the licensed costs of the licence holder for activities no 12, 13, 15, 22, 23 and 25 which are not costs or expenses to achieve, secure and maintain income under the Income Tax Act, financial costs, extraordinary costs, differentiated instalments of financial leasing, income tax, reserve creation and consumption costs, residual value of fixed assets and material disposed of as a result of sale, donation, mank and damage;
(d) long-term assets necessary for the provision of the licensed activity, in the case of the licensed activity number 12, 13, 15, 22, 23 and 25, plus the value of the items purchased in the form of financial leasing, reduced by:
1. outstanding fixed assets;
2. goodwill under another legislation1),
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 the operating assets of the licence holder for activity 31 or 32;
(e) investment expenditure related to the acquisition of operating assets to cover the licensed activity;
(f) the price location of the territory determined by the licence holder for the heat equipment operated by it, including:
1. separate source of heat energy or heating distribution equipment,
2. connected and unconnected heat energy sources or heating installations in one municipality,
3. Pipe-linked heat energy sources and heating installations in different municipalities; or
4. unconnected thermal energy sources and distribution thermal equipment in several municipalities in the same administrative district of the municipality with extended operation2), where the continuously interconnected thermal equipment operated by one licence holder cannot constitute more than one price location.
Breakdown and formalities of regulatory reports
(1) Regulatory reports are broken down into reports
(a) assets and changes in assets;
(b) a summary of investment actions;
(c) assets and liabilities;
(d) profit or loss;
(e) costs,
(f) investment expenditure;
(g) balance sheet;
(h) technical;
(i) tariff statistics;
(j) operationally technical;
(k) technical heat energy;
(l) 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 breakdown of the regulatory reports, including their models and the rules for drawing up them, are set out in Annex 2 to this Decree,
(b) No 13 - electricity transmission; the details and breakdown of the regulatory reports, including their models and the rules for drawing up them, are set out in Annex 3 to this Decree,
(c) number 15 - the activities of the market operator; the details and breakdowns of the regulatory reports, including their models and rules of compilation, are set out in Annex 4 to this Decree,
(d) number 22 - gas distribution; the details and breakdown of the regulatory reports, including their models and the rules for drawing up them, are set out in Annex 5 to this Decree,
(e) number 23 - transport of gas; the details and breakdown of the regulatory reports, including their models and the rules for drawing up them, are set out in Annex 6 to this Decree,
(f) number 25 - gas storage; the details and breakdowns of the regulatory reports, including their models and the rules for drawing up them, are set out in Annex 7 to this Decree,
(g) number 31 - heat generation; the details and breakdown of the regulatory reports, including their models and the rules for drawing up them, are set out in Annex 8 to this Decree,
(h) number 32 - thermal energy distribution; the details and breakdown of the regulatory reports, including their models and the rules for compilation, are set out in Annex 8 to this Decree.
(4) The regulatory reports shall include an annex, the details of which are set out in Annex 9 to this Order.
(5) Regulatory reports shall be processed for the previous calendar year "i-2" or part of a calendar year, as the case may be. The regulatory reports shall also be processed as a plan for the regulated years "i-1 'to" i + 3'.
Rules for drawing up regulatory reports
(1) 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 the compensation mechanism between transmission system operators and, where appropriate, other activities within the scope of the licence and other activities not carried out under the electricity transfer licence under the Energy Act;
(b) distribution of electricity for distribution of electricity and other activities which are not carried out on the basis of a power distribution licence under the Energy Act;
(c) the activities of the market operator for the activities of the market operator and other activities which are not carried out on the basis of a licence for the activities of the market operator under the Energy Act;
(d) the transport of gas for the transport of gas under the transit system, the transport of gas under the national system and other activities not carried out under a gas licence under the Energy Act;
(e) the distribution of gas for gas distribution and other activities which are not carried out under a gas distribution licence under the Energy Act;
(f) storage of gas for gas storage and other activities not carried out under a gas storage licence under the Energy Act;
(g) the production of heat energy or the distribution of heat energy by activity of the production and distribution of heat energy.
(2) The licence holder shall draw up and submit statements on the basis of complete, correct and true information.
(3) The licence holder shall draw up and submit the regulatory reports separately for each of the licensed activities, except for licence holders for activities 31 and 32.
(4) Unless otherwise stated, the licence holder shall report data in the regulatory accounts in accordance with the Czech Accounting Standards under the Accounting Act.
Assets and changes in assets
(1) The accounts of assets and changes in assets shall show the property of the licence holder, the actual depreciation and the disposal of the assets, the plans of the assets activated, the depreciation, the disposals and the outstanding amounts 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) Assets and changes in assets are identified as A.
(3) The licence holder shall report the value of the assets acquired in the form of financial leasing over its lifetime in accordance with International Accounting Standards according to the directly applicable European Communities3).
(4) Assets and changes in assets are reported
(a) at the carrying amount of the asset and the asset,
(b) at the carrying amount of the asset and the asset disposed of;
(c) accounting depreciation.
Statement of total investment actions
(1) The total of investment actions shall be reported in the report.
(2) The total of investment actions is identified by letters IA.
Assets and liabilities accounts
(1) Statements of assets and liabilities include data on assets and other assets, liabilities and other liabilities under the Accounting Act. The licence holder shall compile and submit a report separately for the licensed activities the production of heat energy or the distribution of heat energy and the activity of the production and distribution of heat energy which is not carried out on the basis of a licence under the Energy Act ("the unlicensed activity of the production and distribution of heat energy ') and together for all the activities of the licence holder.
(2) Assets and liabilities statements are identified by the letters AP.
(3) The accounts of assets and liabilities contain the operational assets necessary to cover the activities referred to in paragraph 1.
Economic outturn accounts
(1) The statements of profit or loss contain 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 licence holder for the distribution of electricity and gas licences 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 from the year preceding the reporting period.
(3) The statements of profit or loss are marked with the letters HV.
Cost statements
(1) The cost statements for the licence holders for activities Nos 12, 22 and 23 include the costs of carrying out the licensed activities, broken down by process; and
(a) voltage levels for electricity distribution activities;
(b) types of transport for the gas activity;
(c) network types for gas distribution activities.
(2) The cost statement for the holder of the licence for activity number 13 contains the authorised costs of carrying out the licensed activity, broken down by type of activity and type of technology.
(3) Indirectly attributable costs for the exercise of the activity of the parallel licence holder for the distribution of electricity and gas licences shall be broken down on the basis of the ratio of the directly attributable costs of the licensed activities of the distribution of electricity and gas from the year preceding the reporting period.
(4) The cost statements are identified as 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.
Balance sheet reports
(1) In the balance sheets, the licence holder for activities Nos 12 and 13 has a balance of energy, broken down into part of the resources and part of the consumption for the part of the electricity system for which a decision to grant a licence for activities No 12 or 13 has been issued. 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 22 has:
(a) the balance of the amount of gas entering and leaving the distribution system broken down by pressure levels, including the number of sampling points;
(b) the balance sheet difference based on the actual invoiced quantity of gas distributed in the year "i-3."
(3) The balance sheets are marked with the letter B.
Technical reports
(1) In the technical statements, the holder of the licence for activities 12 and 13 shall report:
(a) data related to resource supportunder other legislation4);
(b) data on support and system services related to ensuring the stability of the operation of the electricity system.
(2) In the technical statements, the holder of the licence for the activities No 22 and 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 on the use of the flexibility service for balancing the transmission system;
(d) data for the price of gas transport and distribution.
(3) The technical statements are indicated under 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 customer capacity and consumption of electricity, including the sales of the licence holder for the licensed activity;
(b) for low voltage voltage voltage voltage consumption data on the reserved power consumption and consumption of customers' electricity, including the licensee's sales for the licensed activity.
(2) 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 through cross-border pipelines, including sales and daily reserved fixed distribution capacities;
(j) the quantity of gas distributed, the capacity reserved and the corresponding sales for the demand points with the character of local distribution systems.
(3) The statements of tariff statistics are marked T.
Operational technical reports
(1) In the operational technical statements, the licence holder for activities number 12 and 13 shall report data on the operation of each part of the electricity system.
(2) The following data categories shall be reported in the operational technical statements:
(a) data on individual installations, operational events and evaluation of the operation of the electricity system;
(b) data for the compilation of the electricity balance of the electricity system;
(c) data for the compilation of the performance balance.
(3) The operationally technical statements are identified by ERO letters.
Technical heat energy statement
(1) The holder of a licence for activities number 31 or 32 shall draw up and submit a technical report on the heat energy. The licence holder shall provide data for the relevant licensed activity and for the unlicensed activity the production and distribution of heat energy separately for each price location.
(2) The following data categories are reported in the technical heat energy 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 heat energy price;
(f) fuel consumption;
(g) the number of customers and the sampling points;
(h) the purchase of heat energy from other suppliers.
(3) The licence holder shall show economically justified costs, intra-company revenues and revenues cumulatively for the licensed activity of the production of heat energy and the distribution of heat energy and for the unlicensed activity of the production and distribution of heat energy in accordance with the price decision setting out the conditions for the negotiation of the heat energy prices for the calendar year for which it compiles the technical heat energy statement.
(4) The technical thermal energy statement is indicated by the letters DK.
Price statement and technical parameters
(1) The licence holder shall draw up and submit a statement of prices and technical parameters as a calendar year plan for the licensed activity and the unlicensed activity of heat energy production and distribution.
(2) The licence holder provides data separately for each price location. The licence holder shall provide price data separately at each heat energy transfer level, where it supplies heat energy to the customer and for own consumption. The licence holder shall provide price information 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.
Dates for submission of regulatory reports
(1) The licence holder shall submit the regulatory reports at the dates set out in Annex 1 to this Regulation.
(2) The licence holder who does not keep full accounts under the Accounting Act does not submit regulatory statements, except for the licence holder for activities 31 or 32.
Transitional provision
The holder of the licence for activity number 23 shall draw up and submit the statements of 23-D2e) and 23-D2f) in accordance with Annex 6 to this Order for the first time in 2012.
Repeal
Decree No. 408 / 2009 Coll., on the formalities and breakdown of regulatory reports, including their models and rules for drawing up regulatory reports, is repealed.
Efficacy
This decree shall take effect on the day of its publication.
President:
Ing. Vitásková v. r.
Příloha č. 1
Annex No 1 to Decree No 59 / 2012 Coll.
List of regulatory reports
1. Licence holder for distribution of electricity
The licence holder for activity number 12 shall send the statements electronically in the dates and formats indicated in the following table.
| Označení výkazu | Název výkazu | Termín předložení | Formát souboru |
|---|---|---|---|
| 12-A | Výkaz aktiv a změn aktiv | 30. dubna v členění na napěťové hladiny 30. června v členění na technologie | xls, xlsx |
| 12-IA | Výkaz souhrnu investičních akcí | 30. června | xls, xlsx |
| 12-HV – V | Výkaz hospodářského výsledku – výnosy | 30. dubna | xls, xlsx |
| 12-HV – N | Výkaz hospodářského výsledku – náklady | 30. dubna | xls, xlsx |
| 12-N | Výkaz nákladů | 30. dubna | xls, xlsx |
| 12-N2 | Výkaz nákladů na připojení účastníků trhu s elektřinou k | 30. dubna | xls, xlsx |
| 12-I | Výkaz | 30. dubna v členění na napěťové hladiny 30. června v členění na technologie | xls, xlsx |
| 12-B1 | Výkaz roční bilance elektřiny | 30. dubna | xls, xlsx |
| 12-B2a) | Měsíční hodinová maxima součtu bilančního salda výkonu na rozhraní sítí držitele licence na přenos elektřiny a držitele licence na distribuci elektřiny na hladině 110 kV | 30. dubna | xls, xlsx |
| 12-B2b) | Měsíční hodinová maxima výkonů na rozhraní VVN mezi | 30. dubna | xls, xlsx |
| 12-B2c) | Měsíční hodinová maxima výkonů na rozhraní VN mezi | 30. dubna | xls, xlsx |
| 12-B3 | Výkaz spotřeb | 30. dubna | xls, xlsx |
| 12-B4 | Výkaz ročních hodinových diagramů spotřeby maloodběru a celkových ztrát v sítích držitele licence | 15. září | xls, xlsx |
| 12-D1a) | Výkaz podporovaných zdrojů energie – technické údaje | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 12-D1b) | Výkaz podporovaných zdrojů energie – výše vyplacené podpory | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 12-D1a) podklady | Výkaz podpory obnovitelných zdrojů energie | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 12-D1b) podklady | Výkaz podpory | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 12-D1c) podklady | Výkaz podpory | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 12-D2a) | Roční hodinový diagram predikce povinného výkupu ze dne d-1 pro jednotlivé druhy podporovaných zdrojů v sítích držitele licence za rok i-2 | 15. září | xls, xlsx |
| 12-D2b) | Roční hodinový diagram skutečných hodnot povinného výkupu pro jednotlivé druhy podporovaných zdrojů v sítích držitele licence za rok i-2 | 15. září | xls, xlsx |
| 12-T1a) | Výkaz rezervace kapacity a roční spotřeby elektřiny | 30. dubna | xls, xlsx |
| 12-T1a) podklady | Výkaz rezervace kapacity a roční spotřeby elektřiny | 30. dubna | xls, xlsx |
| 12-T1b) | Výkaz tarifní statistiky pro odběr | 30. dubna, 31. srpna – aktualizace | xls, xlsx |
| 12-T1c) | Výkaz tarifní statistiky pro odběr | 30. dubna, 31. srpna – aktualizace | xls, xlsx |
| ERÚ 1-12 | Měsíční výkaz o výrobě a distribuci elektřiny | 20. kalendářní den následujícího měsíce | software ERÚ |
| ERÚ 2-01 | Roční výkaz základních údajů o přenosové a | 15. února | software ERÚ |
| MZ 1-12 | Měsíční zpráva o provozu regionální | 20. kalendářní den následujícího měsíce | software ERÚ |
| Podklady pro vyhotovení schémat sítí | 31. května, 30. září | software ERÚ | |
| Výkaz zisku a ztráty, rozvaha a přehled o peněžních tocích Příloha účetní závěrky | 30. dubna | xls, xlsx doc, docx, pdf |
2. Licence holder for electricity transmission
The licence holder for activity number 13 shall send the statements electronically in the dates and formats indicated in the following table.
| Označení výkazu | Název výkazu | Termín předložení | Formát souboru |
|---|---|---|---|
| 13-A | Výkaz aktiv a změn aktiv | 15. června | xls, xlsx |
| 13-IA | Výkaz souhrnu investičních akcí | 15. června | xls, xlsx |
| 13-HV | Výkaz hospodářského výsledku | 30. dubna | xls, xlsx |
| 13-N | Výkaz nákladů | 30. dubna | xls, xlsx |
| 13-I | Výkaz | 15. června | xls, xlsx |
| 13-B1 | Výkaz roční bilance elektřiny | 30. dubna | xls, xlsx |
| 13-B2a) | Měsíční hodinová maxima bilančních sald výkonů na rozhraní PS/110 kV | 30. dubna | xls, xlsx |
| 13-B2b) | Měsíční hodinová maxima výkonů | 30. dubna | xls, xlsx |
| 13-B2c) | Měsíční hodinová maxima výkonu přečerpávacích vodních elektráren | 30. dubna | xls, xlsx |
| 13-B3 | Výkaz ročních hodinových diagramů celkových ztrát v sítích držitele licence | 15. září | xls, xlsx |
| 13-D1a) | Výkaz podporovaných zdrojů energie – technické údaje | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 13-D1b) | Výkaz podporovaných zdrojů energie – výše vyplacené podpory | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 13-D1a) podklady | Výkaz podpory obnovitelných zdrojů energie | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 13-D1b) podklady | Výkaz podpory | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 13-D1c) podklady | Výkaz podpory | 30. dubna 15. září – aktualizace plánu roku i | xls, xlsx |
| 13-D3 | Výkaz obchodu se systémovými a | 30. dubna | xls, xlsx |
| 13-D3a) | Výkaz nákladů na nákup | 30. září | xls, xlsx |
| ERÚ 1-12 | Měsíční výkaz o výrobě a rozvodu elektřiny | 15. kalendářní den následujícího měsíce | software ERÚ |
| ERÚ 2-01 | Roční výkaz základních údajů o přenosové a | 15. února | software ERÚ |
| Podklady pro vyhotovení schémat sítí | 31. května, 30. září | software ERÚ | |
| Výkaz zisku a ztráty, rozvaha a přehled o peněžních tocích Příloha účetní závěrky | 30. dubna | xls, xlsx doc, docx, pdf |
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Regulation Information
| Citation | Decree No. 59 / 2012 Coll., on regulatory reporting |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.03.2012 |
|---|---|
| Effective from | 02.03.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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