Decree No. 74 / 2003 Coll.
Decree amending Decree 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 from the injected capital in energy
Valid
Effective from 21.03.2003
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74
DECLARATION
of 7 March 2003
amending Decree No 439 / 2001 Coll., laying down rules for keeping separate records of sales, costs and revenues for regulatory purposes and rules for allocating the 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 amending certain laws, as amended, (hereinafter referred to as "the Act"), the Energy Regulatory Authority provides for the implementation of Sections 17 (7) (c) and (i) and 20 of the Act:
Decree 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 injected capital in energy, shall be amended as follows:
1. In Article 2, at the end of point (e), the dot is replaced by a comma and the following points (f) to (i) are added:
"(f) year 'i' - the year for which the Office fixes 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, after deduction of its own consumption for the production of electricity or electricity and heat, supplies less than 80% of the annual volume of electricity produced to another market participant. "
2. In Article 3 (5), the words "(year i) 'are deleted.
3. Paragraph 4 (1) reads as follows:
"(1) The accounts of operating assets shall show the property of the licence holder to the relevant licensed activities and voltage levels or types of network, in the manner set out in paragraphs 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 type of network. ';
4. In Article 4 (3), the words "or pressure levels' are replaced by the words" levels or types of network '.
5. Paragraph 5 (2) is deleted.
Paragraph 3 shall become paragraph 2.
6. In Article 5 (2) (b), the last sentence after the semicolon is replaced by the sentence "Other supporting assets shall be allocated using the layout base set out in Annex 4. ';
7. In Article 5 (3) (c), the last sentence after the semicolon is replaced by "the layout base is set out in Annex 4."
8. Paragraph 5 (4) is deleted.
9. in Article 7 (6) (b), the words "or pressure levels" are replaced by the words "levels or types of network."
10. in Paragraph 8 (3) (b), the words "or pressure levels" are replaced by the words "levels or types of network."
11. in Paragraph 9 (1), "pressure levels" is replaced by "network types."
12. in Article 9 (5), the words "for groups of licences 12 to 14 and 22 to 25" shall be inserted after the words "may."
13. in Paragraph 9 (6):
"(6) For the purposes of this Order, the authorised and unauthorised costs for the categories of licences 11, 31 and 32 are those listed in Annexes 2 and 4."
14. in Paragraph 9, paragraph 7 shall be deleted;
Paragraphs 8 and 9 shall be renumbered paragraphs 7 and 8.
15. in Article 9, paragraphs 7 and 8 read:
"(7) For the purposes of this Order, the proceeds of the licence holder shall be:
(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. ';
16. Paragraph 10 (2) is deleted.
Paragraphs 3 and 4 shall become paragraphs 2 and 3.
17. in Paragraph 10 (2) (h), the sentence behind the semicolon shall be replaced by the sentence "Support costs shall be allocated using the schedule base set out in Annex 4."
18. in Paragraph 10 (2) (i), the last sentence shall be replaced by the sentence "Common costs shall be allocated to licensed activities using the layout base set out in Annex 4."
19. in Article 11 (1), the words "Statement N11-31, 32" shall be replaced by "Statement N11-11, 31, 32."
20. In Article 11 (2), the comma is replaced by a semicolon at the end of the text in point (g) and the sentence "In the case of electricity generation, costs and revenues related to the distribution of electricity on the premises of the production plant and related to the connection to the distribution or transmission system are included."
21. in Paragraph 12 (6) (d), the words "or pressure level" are replaced by the words "level or type of network."
22. in Article 12 (6) (f):
"(f) loss costs for licence holders of groups 12 and 13,"
23. in Article 12 (6) (i):
"(i) costs associated with the purchase of transmission services, system services and services related to the cover of additional costs associated with the purchase of electricity from renewable sources and from combined electricity and heat production, the component related to the contribution for 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 payment intermediaries to be filled with group 12 licence holders;";
24. in § 12 (7) (b):
"(b) services which include electricity distribution revenues, system services and other services broken down by voltage level for group 12 licence holders;"
25. in Article 12 (7) (e), "pressure levels" is replaced by "network types."
26. in Paragraph 13 (3) (d), "or pressure level" is replaced by "level or type of network."
27. in Paragraph 13 (3) (h), "distribution" is replaced by "force."
28. in Article 13 (3), the comma shall be replaced by a dot at the end of point (h) and point (i) shall be deleted;
29. in Paragraph 13 (4):
"(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. "
30.
Method of submission of regulatory reports
(1) The licence holder shall submit the regulatory statements referred to in this Order at the dates set out in the list of statements in Annex 1.
(2) Local distributors using regional distributor tariffs under specific legislation (1) shall not submit the regulatory reports referred to in paragraph 1. Such statements may be submitted by the Office.
(3) Holders of a group 11 licence, self-producers and local distributors shall submit the statements in accordance with the list of reports set out in Annex 1 to the system operator to which they are connected. Such statements may be submitted by the Office.
(4) Holders of a gas licence pursuant to a specific legislation, (1) whose activity is regulated by a factually adjusted price under a specific legislation, (6) shall not submit the regulatory statements referred to in paragraph 1.
(5) Licence holders who do not keep double accounts in accordance with specific legislation (2) do not submit the regulatory statements referred to in paragraph 1. The Office may request accounts of accounts in accordance with specific legislation.2)
(6) The licence holders of groups 11, 31 and 32 for the production of electricity, heat generation and heat distribution presenting the regulatory reports referred to in paragraph 1 are listed in Annex 4. The licence holders of categories 11, 31 and 32 not listed in Annex 4 shall submit the regulatory reports following an invitation by the Office.
(7) Licences holders will submit the regulatory reports for the first time for 2001.
6) Act No. 526 / 1990 Coll., on Prices, as amended. '
31. Annex 1 shall read as follows:
"Annex No 1 to Decree No 439 / 2001 Coll.
List of statements
(1) Financial statements annexed - profit and loss account, balance sheet and cash flow account, surrender date for licence holders of Group 12, 14, 21, 22, 23, 24 and 25 to 30 April for the previous calendar year, for licence holders of Group 13 to 15 May for the past calendar year and for licence holders of Group 11, 31, 32 to 30 June for the past calendar year.
(2) Reporting of operating assets (A)
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| A1 | 31, 32 | kombinovaná výroba elektřiny a tepelné energie, výroba a rozvod tepelné energie | 30. 6. |
| A1 podkl. | 31, 32 | kombinovaná výroba elektřiny a tepelné energie, výroba a rozvod tepelné energie - podkladová tabulka | 30. 6. |
| A3 | 13 | přenos elektřiny | 15. 5. |
| A4 | 12 | distribuce elektřiny | 30. 4. |
| A4 podkl. | 12 | distribuce elektřiny - podkladová tabulka | 30. 4. |
| A5 | 23, 24, 25 | přeprava, uskladňování a obchod se zemním plynem | 30. 4. |
| A6 | 22 | distribuce plynu | 30. 4. |
| A6 podkl. | 22, 24 | distribuce plynu - podkladová tabulka | 30. 4. |
| A7 | 12, 14 | distribuce elektřiny a obchod s elektřinou | 30. 4. |
| A7 podkl. | 12, 14 | distribuce elektřiny a obchod s elektřinou - podkladová tabulka | 30. 4. |
| A9 | 24 | obchod se zemním plynem | 30. 4. |
| A10 | 25 | uskladňování zemního plynu | 30. 4. |
| A11 | 11, 31, 32 | výroba elektřiny, výroba a rozvod tepelné energie | 30. 6. |
(3) Cost and income statements (N)
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| N1 | 31, 32 | kombinovaná výroba elektřiny a tepelné energie, výroba a rozvod tepelné energie | 30. 6. |
| N1 podkl. | 31, 32 | kombinovaná výroba elektřiny a tepelné energie, výroba a rozvod tepelné energie – podkladová tabulka | 30. 6. |
| N3 | 13 | přenos elektřiny | 15. 5. |
| N4 | 12 | distribuce elektřiny | 30. 4. |
| N4 podkl. | 12 | distribuce elektřiny – podkladová tabulka | 30. 4. |
| N5 | 23, 24, 25 | přeprava, uskladňování a obchod se zemním plynem | 30. 4. |
| N6 | 22 | distribuce plynu | 30. 4. |
| N6 podkl. | 22, 24 | distribuce plynu – podkladová tabulka | 30. 4. |
| N7 | 12, 14 | distribuce elektřiny a obchod s elektřinou | 30. 4. |
| N7 podkl. | 12, 14 | distribuce elektřiny a obchod s elektřinou – podkladová tabulka | 30. 4. |
| N9 | 24 | obchod se zemním plynem | 30. 4. |
| N10 | 25 | uskladňování zemního plynu | 30. 4. |
| N11 | 11, 31, 32 | výroba elektřiny, výroba a rozvod tepelné energie | 30. 6. |
| KPI | 12 | obchodní bilance a krycí příspěvky | 30. 4. |
| KPI podkl. | 12 | obchodní bilance a krycí příspěvky – podkladová tabulka | 30. 4. |
(4) Economic result control reports (HV)
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| HV1 | 31, 32 | kombinovaná výroba elektřiny a tepelné energie, výroba a rozvod tepelné energie | 30. 6. |
| HV2 | 12, 14 | distribuce elektřiny | 30. 4. |
| HV3 | 23, 24, 25 | přeprava, uskladňování, tranzit zemního plynu | 30. 4. |
| HV4 | 22, 24 | distribuce plynu | 30. 4. |
| HV5 | 13 | přenos elektřiny | 15. 5. |
| HV7 | 25 | uskladňování zemního plynu | 30. 4. |
| HV8 | 11, 31, 32 | výroba elektřiny, výroba a rozvod tepelné energie | 30. 6. |
(5) Reporting of the investment expenditure plan (I)
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| I1 | 13 | plán investičních výdajů v přenosové soustavě | 15. 5. |
| I2 | 12 | plán investičních výdajů v distribuční soustavě | 30. 4. |
| I3 | 23, 24, 25 | přeprava, uskladňování, tranzit zemního plynu | 30. 4. |
| I4 | 22 | plán investičních výdajů v plynárenské distribuční soustavě | 30. 4. |
| I5 | 31, 32 | kombinovaná výroba elektřiny a tepelné energie, výroba a rozvod tepelné tepelné energie | 30. 6. |
| I7 | 25 | uskladňování zemního plynu | 30. 4. |
| I8 | 11, 31, 32 | výroba elektřiny, výroba a rozvod tepelné energie | 30. 6. |
(6) Balance sheet (B) and technical (D) reports
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| D1 | 12 | povinný výkup elektřiny z obnovitelných zdrojů a z kombinované výroby elektřiny a tepla | 30. 4. |
| D2 | 22 | náklady na nákup plynu | 30. 4. |
| D3 | 24 | náklady na nákup zemního plynu | podle přílohy č. 3 |
| D5 | 24 | náklady na uskladnění zemního plynu v cizích podzemních zásobnících plynu | podle přílohy č. 3 |
| D6 | 11 | lokální spotřeba výrobce 1. kategorie | 15.3. |
| D7 | 11 | lokální spotřeba výrobce 2. kategorie připojeného k síti regionálního držitele licence na distribuci | 15.3. |
| D8 | 11 | výroba a lokální spotřeba výrobce a samovýrobce připojeného k sítím lokálního držitele licence na distribuci | 28.2. |
| D9 a) | 13 | podpůrné a systémové služby | 15. 5. |
| D9 b) | 13 | údaje pro systémové služby týkající se výrobců | 15. 5. |
| D10 | 12L | spotřeba konečných zákazníků a výroba v síti lokální distribuční soustavy | 15.3. |
| D11 | 12R | lokální spotřeba výrobců a samo výrobců připojených k sítím regionálních a lokálních distributorů | 30. 4. |
| D12 | 12R | lokální spotřeba lokálních distributorů | 30. 4. |
| B1 | 13 | roční bilance elektřiny provozovatele přenosové soustavy; vykazuje množství elektřiny přenesené přenosovou soustavou, včetně elektřiny přenesené pro vlastní spotřebu provozovatele přenosové soustavy, napájenou z přenosové soustavy, a celkových ztrát v přenosové soustavě, očištěných o ztráty přenosu pro kontrahovaný tranzit na rok | 15. 5. |
| B2 | 12 | roční bilance elektřiny provozovatele distribuční soustavy; vykazuje množství elektřiny distribuované distribuční soustavou, včetně elektřiny distribuované pro vlastní spotřebu provozovatele distribuční soustavy, napájenou z distribuční soustavy, a celkových ztrát v distribuční soustavě | 30. 4. |
| B3 | 23, 24, 25 | roční bilance množství plynu | podle přílohy č. 3 |
| B4 | 22 | roční bilance množství plynu distribuovaného distribuční soustavou pro chráněné zákazníky a ostatní účastníky trhu s plynem a vlastní spotřebu v technických jednotkách (MWh) v členění na dálkovody a místní sítě | 30. 4. |
| B6 | 13 | - a) měsíční hodinová maxima bilančních sald výkonů na rozhraní přenosové soustavy/110 kV, - b) měsíční hodinová maxima výkonů konečných zákazníků z přenosové soustavy, - c) měsíční hodinová maxima výkonu exportu, systémového a kontrahovaného tranzitu - d) měsíční hodinová maxima kontrahovaného tranzitu - e) měsíční hodinová maxima přečerpávací vodní elektrárny | 15. 5. |
| B7 | 12 | a) měsíční hodinová maxima výkonů na rozhraní sítě provozovatele přenosové soustavy a provozovatele distribuční soustavy na hladině 110 kV, - b) měsíční hodinová maxima výkonů na rozhraní VVN mezi provozovateli distribučních soustav, - c) roční čtvrthodinová maxima výkonů na rozhraní mezi regionálními držiteli licence na distribuci a lokálními držiteli licence na distribuci, - d) roční hodinová maxima výkonů pro zahraniční export a import provozovatele přenosové soustavy na úrovni distribuční soustavy | 30. 4. |
| B8 | 23, 25 | denní maximum | podle přílohy č. 3 |
| B9 | 23 | využití tranzitního systému podle smluvního ujednání | 30. 4. |
| B10 | 25 | uskladňování zemního plynu | 30. 4. |
| B11 | 31 | bilance tepla, elektřiny a spotřeba paliva | 30. 6. |
| B11 | 32 | bilance a prodej tepla a doplňující informace | 30. 6. |
(7) Reporting of price statistics
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| T1 | 12 | technická maxima, rezervace kapacity a roční spotřeba elektřiny konečných zákazníků z hladiny: - a) VVN,VN, - b) NN – maloodběr podnikatelé, - c) NN – maloodběr obyvatelstvo. | 30. 4. |
| T2 | 22 | tarifní statistika | 30. 4. |
| SP1 | 24 | statistika parametrů – komodita | 30. 4. |
| SP1 | 24 | statistika parametrů – komodita | podle přílohy č. 3 |
| SP2 | 23, 25 | statistika parametrů – kapacita | podle přílohy č. 3 |
| CP2 | 22 | cenový průkaz | podle přílohy č. 3 |
(8) Reports auxiliary
| číslo výkazu | držitel licence skupiny | název výkazu | termín odevzdání |
|---|---|---|---|
| OP1 | 12 | opravné položky ke krátkodobým pohledávkám | 30. 4. |
| OP2 | 22 | opravné položky ke krátkodobým pohledávkám | 30. 4.“. |
32. Annex 2, including footnotes 1) to 7) shall read as follows:
"Annex No 2 to Decree No 439 / 2001 Coll.
Electricity
1. License - Electricity Production
A) Rules for keeping separate records for licence holders electricity generation - Group 11 with a total installed power of less than 500 MWe
The rules shall lay down the manner in which the regulatory reports are to be completed:
| a) Výkaz D6–11: | Výkaz lokální spotřeby výrobce 1. kategorie připojeného k síti provozovatele přenosové soustavy nebo regionálního provozovatele distribuční soustavy, |
| b) Výkaz D7–11: | Výkaz lokální spotřeby výrobce 2. kategorie (vč. samo výrobce) připojeného k sítím regionálního držitele licence na distribuci, |
| c) Výkaz D8–11: | Výkaz výrobce připojeného k sítím lokálního držitele licence na distribuci. |
1. Statement D6-11: Local consumption statement of manufacturer category 1 connected to the transmission system operator's network or regional distribution system operator
The report shall include the local consumption of the manufacturer in accordance with the specific legislation1). Local consumption shall be reported broken down into transmission system operators or individual distribution system operators to which the relevant production facility is connected and broken down into other consumption and foreign consumption on the premises of the production facility. If consumption values are not known separately in the required breakdown to other and foreign, the sum shall be entered in the column "Total local consumption of the producer '. The report shall be transmitted by the manufacturer to the system operator for the plants connected to the network of that operator.
In the event that the power plant output is generated into the transmission system operator's network (hereinafter referred to as "PPS ') while there is connection to the distribution system operator's network (hereinafter referred to as" PDS'), the manufacturer shall transmit the report to the transmission system operator. Values are then not included in the reports for distribution system operators.
2. Statement D7-11: Local consumption declaration of category 2 manufacturer (including self-producer) connected to the networks of the regional distribution licence holder
The report shall include the local consumption of the manufacturer of the second category determined according to the specific legislation1). Local consumption shall be reported by individual regional distribution system operators to which the relevant production plant is connected. The report shall be transmitted by the manufacturer to the regional system operator for the production facilities connected to the network of that operator.
3. Statement D8-11: Statement of the manufacturer and self-producer connected to the local licence holder's networks for distribution
The statement shall include:
(a) production at terminals without losses in the block transformer and without electricity consumed for electricity or electricity and heat production;
(b) production at terminals without losses in the block transformer and without electricity consumed for the production of electricity and heat and reduced by any overflow to the distribution system to which its equipment is connected.
The values are used to determine the local consumption of the manufacturer of the second category, as determined by the specific legislation1). The report shall be transmitted by the manufacturer and the self-producers to the local distribution system operator for the production facilities connected to the network of that operator.
B) Rules for keeping separate records for licence holders electricity generation -group 11 with a total installed power exceeding 500 MWe, production and distribution of heat energy
The rules shall lay down the manner in which the regulatory reports are to be completed:
| a) Výkaz A11–11, 31, 32: | Výkaz provozních aktiv, |
| b) Výkaz N11–11, 31, 32: | Výkaz nákladů a výnosů, |
| c) Výkaz HV8–11, 31, 32: | Kontrola hospodářského výsledku, |
| d) Výkaz 18–11, 31, 32: | Plán investičních výdajů, |
| e) Výkaz D6–11: | Výkaz lokální spotřeby výrobce 1. kategorie připojeného k síti PPS nebo regionálního PDS, |
| f) Výkaz D7–11: | Výkaz lokální spotřeby výrobce 2. kategorie (vč. samo výrobce) připojeného k sítím regionálního držitele licence na distribuci, |
| g) Výkaz D8–11: | Výkaz výrobce připojeného k sítím lokálního držitele licence na distribuci, |
| h) Výkaz B11–31, 32: | Technický výkaz. |
The regulatory reports shall be published in a way that allows remote access (the Office's website) or shall be requested by the competent licence holder from the Office in writing.
The regulatory reports shall be submitted by 30 June, in electronic form and in writing signed by the statutory representative.
At the same time, the licence holder shall submit a comment on the regulatory reports indicating any deviations in the classification of assets, the classification of costs, the method of dividing costs, the unauthorised costs and any other information.
The licence holder shall complete the regulatory reports in accordance with the following rules.
1. Statement A11-11, 31, 32: Reporting of operating assets
The operational asset correctness check shall be demonstrated in statement A11-11, 31, 32, where row 26 shall show the standing assets of the balance sheet, row 003.
The statement shall be broken down into:
(a) nuclear power plants;
(b) flow-through and storage hydropower plants;
(c) pump power plants;
(d) steam plants;
(e) other plants.
1.1 Direct attributable property
1.1.1. Electricity generation (sl. "b," "e")
Appropriations - in particular:
(a) turbo-generators;
(b) electric generators;
(c) control systems;
(d) cooling towers;
(e) transformers,
(f) own-account distribution plant;
(g) the transformation of GN / VN;
(h) nuclear power plants.
1.1.2 Production of thermal energy (sl. "c," "f")
Heat energy production means the change of energy contained in the heat energy fuel intended for the production of electricity and the supply of heat energy for heating purposes.
Borders:
(a) start - fuel reception equipment,
| b) konec | – u tepelné energie pro výrobu elektrické energie je to vstupní měřící člen na vstupu do strojovny, |
| – u tepelné energie pro teplárenské účely je to místo přechodu topného media do zařízení rozvodů tepla. |
Appropriations - in particular:
(a) boilers,
(b) a chimney,
(c) coal landfill;
(d) coal gaskets;
(e) a complex site;
(f) organic establishments;
(g) aquaculture;
(h) control system;
(i) chemical treatment plant.
1.1.3. Heat energy distribution (sl. "d," "g")
The distribution of heat energy means the supply of heat energy to the supplied objects through the distribution heat equipment.
Borders:
| a) | začátek - | u tepelné energie pro teplárenské účely je to místo přechodu topného média do zařízení rozvodu tepla, |
| b) | konec - | místo přechodu teplonosného média do zařízení odběratele nebo v místě měření. |
Appropriations - in particular:
(a) paroids;
(b) hot pipes;
(c) hot water distribution for heating,
(d) the distribution of hot commercial water;
(e) thermal connections;
(f) transmission stations;
(g) measuring and control equipment.
1.2. Supporting assets
Support assets are assets that serve both heat and electricity generation. These are assets that cannot be directly assigned under 1.1.
Appropriations - in particular:
(a) buildings and buildings (e.g. production block);
(b) software;
(c) hardware;
(d) geographical information systems;
(e) equipment, inventory,
(f) studies, projects and advice.
1.3. Common property of the licence holder
The common assets of the company are assets which are used for the production of heat energy, the production of electricity, the distribution of heat energy and other activities.
Appropriations - in particular:
(a) land;
(b) joint administrative buildings,
(c) communication;
(d) the garage,
(e) the information system of the society;
(f) other items of property.
1.4 Preparation of production
Preparation of production and training in the launch of a nuclear power plant (SP6).
1.5 Other assets (yourselves 25)
Property used for other licensed and unlicensed activities.
2. Procedure for the distribution of support and common assets
2.1 Distribution of supporting assets
Support assets are defined in paragraph 1.2 and are divided into individual licensed activities. The basic basis for determining the distribution ratios of the energy production plant's support assets for electricity and heat is the method used to divide the permanent costs of electricity and heat.
2.2. Allocation of common assets
Common assets are defined in paragraph 1.3 and are divided into licensed and unlicensed activities in proportion to the accounting depreciation directly attributable and supporting assets and wage costs.
The resulting asset value for the production of heat energy consists of directly attributable assets for the production of heat energy and a share of support and joint assets. The resulting asset value for electricity generation consists of directly attributable assets for electricity generation and a share of support and joint assets.
3. Statement N11-11, 31, 32: Statement of costs and revenues
The authorised costs referred to in Article 9 (6) shall mean part of the total costs under the special legislature2) related to the production and distribution of heat energy after deduction of the revenues under point 3.1.7 and minus expenditure (s) incurred to achieve, secure and maintain revenue that cannot be recognised for tax purposes under the special legislature3), except depreciation.
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Regulation Information
| Citation | Decree No. 74 / 2003 Coll., amending Decree 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 from the injected capital in energy |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.03.2003 |
|---|---|
| Effective from | 21.03.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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