Posted on company website - Aug 18, 2004
Automatic translator - not edited
The main thing - correctly to estimate and in time to pay
25 chapter(head) of the Tax Code has entered such concept, as tax The account at the enterprise. According to requirements tax Legislations the tax policy on Kostroma is under construction The state district power station directed on maintenance of economic stability and Financial independence of station. Duties on the organization and To conducting the tax account are assigned on specially created Department of the tax account and the reporting, included Managements under
the account and the reporting. At present in a department
Six person works. Activity of experts ðàçíîíàïðàâëåíà. Except for the account of taxes they are engaged also Planning; therefore in staff(state) bookkeepers will consist also, and Economists. More in detail the chief has told about work of a department to us Managements under the account and M.V.Antipov's reporting.
- Maxim Viktorovich, that the main thing in work of experts of a department The tax account and the reporting?
- The main thing - correctly to estimate and in time to pay the tax. Each mistake in calculation and inopportuneness of transfer Taxes can entail charge of fines(expostulate) and penal sanctions, and Source of their payment is the profit of the Society. And, as Consequence(Investigation), it is reflected in the sum of the dividends paid On results of work for a year. The big document circulation on The enterprise increases risk of fulfilment of a mistake, however, in Current of the
first half-year 2004 at fiscal bodies not Has arisen the bases for attraction of the Society to tax The responsibility.
- Tell, the Kostroma state district power station has a
debts under taxes Before the budget?
- In 1998-2000 when at ÊÃÐÝÑ there were problems with
payments,
The big sum of debts against budgets of all has collected
Levels. The sum of the basic debt has been comparable with
monthly Proceeds of the enterprise, and ïåíè and penalties
exceeded her(it) in 2 times. The decision of the Government ¹ 938 Kostroma state district power stations The right on gradual repayment of the debt is given during Ten years (six years - term of repayment of the basic debt on To taxes and four more - payment of fines(expostulate) and penalties. On today's Day the debts against budgets of different levels is already extinguished In the sum 150 million roubles, including ahead of schedule - 88 million. Roubles.
- What opportunities will be given to the enterprise at
Preschedule repayment of re-structuring?
- Conditions of re-structuring stipulate preschedule repayment The basic debt under taxes within four years. Performance The given condition gives an opportunity to take advantage The right on write-off of the re-structured fines(expostulate) and penalties in Full volume. The society has already paid off with the Pension fund and Fund of social insurance. As of the beginning of year The re-structured debts in these funds at a rate of 15 % It is completely extinguished. On conditions of re-structuring have been written off(have been copied)
The others of 85 % of the debt. Preschedule payment of 50 % of debts To territorial road fund has enabled to write off(copy) 50 % Debts under fines(expostulate) and penalties. Certainly, the enterprise Is interested to pay off debts to the state in more Short terms and to acquire the right for write-off of fines(expostulate). Under condition of Full repayment of a shortage for 4 years the sum subject To write-off will make 65 % from a total sum of debts, and it About 900 million roubles. - Maxim Viktorovich, tell about necessity planning Tax payments?
- Tax planning is necessary for drawing up of the budget
The enterprises. As it was already spoken above, taxes should be Are paid completely and in time, therefore, at approach of date Payment, the Society should mobilize the turnaround means And to pay off with the budget. A problem(task) of planning - it is maximum Precisely to approach the plan to the fact. - In what tax inspection the Kostroma state district power station will consist on The account as the tax bearer?
- Till 2002 the Kostroma state district power station has
consisted on the account in quality The tax bearer in
inspection of the Ministry of Taxes and Tax Collection of the Russian Federation under taxes and tax collections on
Âîëãîðå÷åíñêó. As a result of reforming the Ministry on
To taxes and tax collections, since 2002 the enterprise was on the account In Interdistrict inspection of the Ministry of Taxes and Tax Collection of Russia ¹ 7 on the Kostroma area. For today, according to the Tax Code of the Russian Federation The Kostroma state district power station concerns to the
largest tax bearers, Subject to tax administration at a
federal level. In the beginning of June of this year the
Society has received the notice about To statement on the
account in Inter-regional inspection of the Ministry of Taxes and Tax Collection of Russia on To the largest tax bearers ¹ 4 in the city of Moscow.
- As mutual relations between the enterprise and tax are under construction Bodies?
- Mutual relations between ÊÃÐÝÑ and tax bodies always
Were under construction and under construction at a business level. Existing Contradictions in interpretation of norms of the tax laws Are solved in the judicial order. At present in judicial Manufacture is 15 has put on contest of decisions Heads of tax bodies for a total sum more than 180 million. Roubles. For 1 half-year 2004 wrongful it is recognized äîíà÷èñëåíèå taxes in the sum 37,6 million roubles, fines(expostulate) and penalties - 16 million roubles. Illegal refusals in carrying out are recognized Offsets of taxes and tax collections in the sum of 83,5 thousand roubles.
- Our station - the largest tax bearer of region. What
The volume of tax payments has received regional and local
Budgets for last one and a half year, and whether exist tax The privileges given directly to the Society?
- ÊÃÐÝÑ pays taxes in budgets of all levels according to
The legislation of the Russian Federation. The privileges
given specially for The Kostroma state district power station, simply does not exist, as it Contradicts principles of the Tax Code. As to Receipts of taxes in the budget of region, for 2003 The enterprise has paid 331 million roubles in the regional budget, City - 127 million roubles. For the first half-year of the current year The regional budget has received 198 million roubles, city - 51 million. Roubles. Obligations of the Society on current and To the re-structured payments are executed in full - Now it would be desirable to talk about the international standards Financial reporting (ÌÑÔÎ). Tell, how it is reflected On the reporting of the Kostroma state
district power station?
- According to the program of reforming accounting The
account, and also bill " About consolidated (Financial)
reporting " open joint-stock companies, Having affiliated
companies or whose actions(shares) are quoted at a stock
exchange, Since 2004, are obliged to represent accounting
The reporting according to the international standards
The financial reporting. The decision of the commission on
audit of Open Society " the Russian Open Society
UES of Russia ", the authorized Order ¹ 72 from February, 21 2003 Year, Open Society " Kostroma state district power
station " it has been included in structure affiliated
The societies, obliged to represent the accounting reporting in Conformity with ÌÑÔÎ, since 2004. Within the framework of preparation for performance of the given requirement management The Kostroma state district power station beforehand has taken measures on achievement Tasks in view.
For 1999-2001 the reporting was It is made by means of
financial advisers and ïðîàóäèðîâàíà The company " the Price
Waterhouse Kupers ". For 2002-2003 the report on ÌÑÔÎ it is prepared by own forces. In 2004 it agrees the report of
session of the commission on audit Russian Open Society " UES of Russia " ¹ 5 from 22.03.2004 competition on realization Annual audit of the financial reporting on Open Society " Kostroma The state district power station " were won by the company of Open Company " Moor Stevens Si Aj Es ". IN Conformity from item 10 of item 1 of an item 48 of the Federal law " About Joint-stock company " the given company has been authorized Shareholders of Open Society " Kostroma state district power station " at the general(common) annual assembly. Under treaty provisions of Open Company " Moor Stevens Si Aj Es " renders Consulting support to the Society in preparation financial The reporting for 2004 according to international Standards.
- Thanks for interview and successes to you and your
colleagues.
Z.Belenkaja.
The press centre of Open Society " the Kostroma state district power station
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The free market: a rate - on long-term contracts
The head of department on realization of electric energy of Open Society " The Kostroma state district power station " Jury Makov in the days off, as a rule, on Workplace. Other cabinets(studies) of management are not deserted also: the market The electric power has no neither the days off, nor holidays. It(he) "Is whimsical" and does not forgive ignorance of the conjuncture, demanding Everyday attention. And still - understanding of features Power manufacture, including uncountable quantity(amount) Factors - starting(beginning) from a limit of gas on current and the following " Gas day " and peak loadings in a power supply system and finishing In weight of the technical moments connected to a condition The equipment of station and his(its) readiness to bear(carry) set Loading. In a cabinet(study) of the head of department on
realization Electric energy the most complicated combinations are counted and "Multistage" circuits then are given out are built Orders to experts of management, which performance Guarantees well-being ýíåðãîïðåäïðèÿòèÿ in competitive The sector of the market gradually growing.
Steps of reform
Speaking about reform of electric power industry, one of which problems(tasks), as It is known to create structure of the market of the electric power, Jury Makov Has emphasized its(her) irreversibility. To stop "process", on it(him) To words, it is impossible. It is obvious today to all. The final point above "i" is put by prime-minister Michael Ôðàäêîâûì, signed new edition of a plan of measures on To reforming of branch for 2004-2005 and as a matter of fact supported Ideology of transformations.
- For today, - my interlocutor, - about forty tells
The joint-stock company - ýíåðãî at assemblies of the
shareholders have made the decision about Reorganization. The some people already go on a way of reforms. As to Creations of wholesale generating companies (ÎÃÊ), how It is known, the decision of the government about their creation and structure Has left in the autumn of the last year. Today are defined(determined) the mechanism Final formation ÎÃÊ, the order of transition on uniform The action(share) and way of attraction of external investors. The decision of a question To privatization ÎÃÊ by the government it is transferred on the end of year, but It is quite possible, that it will take place earlier … Completely justifies expectations of organizers free sector The market of the electric power. It(he) more and more reminds alive structure, Giving an opportunity to subjects of the market to build the Attitudes(Relations), being based exclusively on a supply and demand At a free competition. Today in sector free Trade in separate days the sales volume makes 9 % from All-Russian. It is possible to tell, that " the market environment " Has earned, it has given let significant, but nevertheless decrease(reduction) The prices.
As to the Kostroma state district power station, in winter months she(it) Sold in competitive sector up to 13 % from established Capacities, or 95 % of the electric power which could put, not Leaving for "rod" established in 15 %. Now under influence The seasonal factor (summer) the sales volume has decreased, but "collapse(landslide)" not Has taken place.
- While, - Jury Makov assesss works of sector of " 5-15 % ",- growth of sales volumes is constrained with problems cross Subsidizings and tariff íåáàëàíñà. In the government of Russia and Russian Open Society " European Economic Community " are outlined variants of their decision. Is a little Offers. From my point of view, solved problems cross And tariff íåáàëàíñà, it is possible to pass subsidizings to To the 100-percent competitive market. Today increase Sales volume in sector of " 5-15 % " the account again follows Joined subjects of the market (100-th recently have been made The contract).
At significant power consumption of the Russian economy and that Weightinesses which has "watt - hour" per cost prices Production the increasing number of large factories and factories aspire To leave from under trusteeship of
Joint-stock company - ýíåðãî, to buy the electric power on
The wholesale market " without the intermediary ", accordingly Having taken advantage and the right of access in competitive sector. At Noncommercial partnership " the Manager of trading system " The commission is created: on everyone it is necessary to consider(examine) up to 15-òè
references(Manipulations) of the large industrial enterprises. Many achieve The positive decision of a question.
The future - behind long-term contracts
Today, Jury Makov, in competitive sector of the market tells The electric power is sold in ñïîòå and under bilaterial contracts. The volume of bilaterial contracts is insignificant - approximately 7 % from All sales volume, that, in opinion of
my interlocutor, not Is justified: under contracts to trade more favourably. The miscalculation Consists in that, defining(determining) the price under contracts, everyone Tries to make a start from the price on ñïîòå. For example, the supplier Sells the electric power on ñïîòå on 51 copeck for Watt - hour also argues approximately so: what for to me The bilaterial contract providing the price on The electric power on 50 copecks in a watt - hour, if on ñïîòå I I shall sell watt - hour on 51 copeck? Meanwhile a reference point should To be not the price on ñïîòå, and that risk which it is possible to lose.
- The situation of last days of July is indicative, - gives an example " From a life " Jury Makov. - Within last days month the price On ñïîòîâîì the market has decreased: there were 520 roubles for ÌÂò, began- 490. If contractors hedged (actions on protection Actives from reduction of prices - a comment àâò.) the risks, decrease(reduction) The prices for the electric power for them it would not be reflected, as on To bilaterial contracts suppliers as received, and Receive on 520 roubles for ÌÂò. Here benefit.
Jury Makov refers to foreign experience: all over the world the markets The electric power are focused, basically, on long-term Contracts in this or that form (future, forward, îöèîííûå). For example, in the English and American markets Approximately 60-70 % of the electric power ðàñòîðãîâûâàåòñÿ financial The contracts made for long term, and on ñïîòå äîêóïàåòñÿ only necessary volume. For example, the consumer Has predicted, that in December 100 units are necessary for it(him) The electric power, and in November has learned (has found out), that are required 110, Missing "units" are bought on ñïîòå.
For Russia, according to Jury Makova, the most perspective
Future contracts are.
- Futures, - it(he) explains, are mutual obligations
The supplier and the buyer, as a result of which money for the goods Are paid after the certain term after the conclusion of the transaction For the price established in the contract. We admit(allow), the Kostroma state district power station As the supplier has defined(determined) for itself, how many the electric power she(it) Can develop and sell in sector of free trade in October, either November, or December, etc. For example, it is accepted The decision to sell in December of 100 units of the electric power on 50 Copecks for kw-h. After that the enterprise submits the application in Noncommercial
partnership " the Manager of trading system " with The
instruction(indication) of the certain volume and the price. In December ÍÏ "automatic telephone exchange" Informs The Kostroma state district power station, that the contract is sold, and station It starts to be loaded, and ÍÏ "automatic telephone exchange" transfers for delivery of money - 50 õ 100. If for any reasons of a state district power station cannot develop The declared volume, she(it) is obliged it(him) to buy in addition at others Suppliers. Than futures are good? Answering a question, Jury Makov has referred " For presentation " on the force-majeur circumstances developed Two years ago in the Scandinavian power market, and their consequences, Which could be avoided.
- In the Scandinavian countries, - it(he), - has explained 80 % of the electric power Develop hydroelectric power stations. Naturally, development(manufacture) Depends on
quantity(amount) of water. Two years ago there has dropped out very much it is not enough snow, the stock of water appeared small. Hopes, that " business Will correct " rainy summer, were not justified: rains have not gone. Small rivers have dried up, and the price for the electric power has grown in tens Time. That consumer which has bought the electric power on To futures, has paid under the contractual price, well and The rests had to pay the big money. Therefore futures- It for suppliers hedging of risks from falling the price, and for Buyers - from its(her) increase.
We study to predict the prices Today there are imitating
tenders under futures, and Kostroma The state district power station participates in them. The most important for
participants of the tenders- To learn to predict the prices: selling the electric power on Forward, it is necessary to represent half-year, how many she(it) then will be To cost. Today participants of the imitating tenders "guess" The future price, analyzing "behaviour" present. In the majority Cases the forecast is not justified.
- From our point of view, - Jury Makov makes comments on a
situation,- Volume of the information which is given
participants The imitating tenders, incomplete. To predict the price, It is necessary to take into account many factors: weather forecast; quantity(amount) The electric power, developed ãèäðî-and nuclear Power stations; number of generators and transmission lines, Deduced(Removed) in repair and so on. Volume of such information on All western markets is open. At us is not present. In the nearest Time a number(line) of power stations - founders ÍÏ "automatic telephone exchange" are going To address in noncommercial partnership with the request To give necessary for the correct forecast of the prices The information. Anyway, long-term contracts, in opinion of mine The interlocutor, will take a strong place in the competitive market The electric power by virtue of that do(make) his(its) economy Subjects more stable, clear and predicted.
- The Kostroma state district power station, trading on
futures, will know beforehand, That its(her) financial
contract is sold and through certain time (we shall tell, in half-year) to it(her) it will be listed certain(determined) Sum of money which it is possible "ïðîáþäæåòèðîâàòü". Sale
The electric power in adjustable sector is not allowed with it To make, as it is not known, how the station will be loaded and What tariffs will be established for it(her) with the state in person ÔÑÒ,- Speaks about utility of future transactions for economy of station Jury Makov.
Recently, as he said, chairman ÍÏ "automatic telephone
exchange" Mr. Ponomarev Has sounded opinion of economic
community, having expressed Interest in development of the
market of the electric power and, in Particulars, introduction in practice of the tenders of long-term contracts. Obviously, this business of the near future. The market long-term Financial contracts it will be most likely started already in January of the next year.
* * *
During debate about ways of reforming of the Russian power and Opponents, and supporters of reforms converged in one-
The life can give an objective estimation of the accepted
decisions only. - Those transformations which are lead(carried out), in particular, dynamics(changes) Competitive sector of the market, - has assessed a course of reform " on Lives " the head of department on realization electric Energy of Open Society " Kostroma state district power station ", - testify about Correctness of the chosen way.
T.Zhur.
The press centre of Open Society " the Kostroma state district power station
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Advice(Council) in Kirishi Being before performance of new
economic problems(tasks), The Kostroma state district power station confidently feels like in a waterway of reforms Power branch. Not so long ago on Êèðèøñêîé a state district power station, that in Leningrad region, The big meeting of general directors of those has taken place The largest power plants which were part Business - unit created rather(is relative) recently ¹ 1 Russian Open Society " European Economic Community Russia ". Has held this working meeting of the first persons of the enterprises Generation the head of named business - unit, a member Boards of Russian Open Society M.A. Àáûçîâ. In work of meeting of heads Affiliated dependent
societies of the Russian Open Society of power and
electrification The general director of Open Society "
Kostroma state district power station " has taken part also N.N.Baldin. Here that has told Nikolay Nikolaevich to our correspondent At once after returning from Kirishi about those serious Innovations and plans which should be introduced and executed To collective of station in the near future.
- Creation of business - units is connected to that
circumstance, that The decision on the further perfection of structure of the Russian Open Society is accepted "UES of Russia". Including, at a level of the concrete enterprises Power. As is known, within the framework of the Russian Open Society two are already created Managers of the center.
Function of the corporate center - to be engaged
Questions of development(manufacture) and realization of
strategy of the company. Necessity of the organization of the center on reforming is connected with What it(he) henceforth is the main part supervising And advancing in practice market reforms in sphere Electric power industry.
Actives of the concrete enterprises just and Are transferred(handed) under management several is relative
Independent business - units. To their number concern also
The federal network company and the system operator. Two units Have divided among themselves capacities of thermal
generation, one Has included hydrogeneration. One more
specially created Business - unit is henceforth called to be engaged Research activity within the framework of power
Branches, and also designing and construction new
Modern generating capacities.
It is necessary to specify, that in first and second business
- units The enterprises on the basis of which six will be
generated have come Wholesale generating companies (ÎÃÊ) and Joint-stock company - ýíåðãî, on a basis Which will be created fourteen territorial Generating companies (ÒÃÊ). By the way, their heads collected Recently on similar meeting in Karelia.
Has passed such Meeting with the similar agenda in the south of Russia, soon The same action on the Far East is necessary. The essence of innovations about which went and will go on them speech - in change Principle of influence on sphere of manufacture and realization The electric power. To an administrative principle of management seriously And for a long time the corporate method of a
management(manual) comes in the stead Industrial actives.
Since this year in the chapter(head) of a corner
Economic efficiency is put exclusively Activity of the
companies. For each of them are determined key The parameters describing a level of such efficiency. Has calculated them for a scientific basis and has finished with everyone The enterprises of power board of Russian Open Society " UES of Russia ".
In total basic parameters four. Most important of them, so
The named factor ROTA. Differently - the characteristic
Efficiency of use of actives of each enterprise
Power. Strictly speaking, it(he) is a parity(ratio) of the
profit, For example, our station up to the taxation to
its(her) today's To cumulative actives. The more size of the profit, the above Parameter ROTA, than below creditor and äåáèòîðñêàÿ Debts, the more effectively work of the company. The following The important parameter - an overall performance with costs. On Essence, it(he) is an estimation of a control system of costs, Which was developed, approved and has allowed good Results. Including - in real activity in the market The Kostroma state district power station. One more necessary
criterion - reliability Or áåçàâàðèéíîñòü works of the
equipment. Also will be To be considered results and
efficiency of carrying out Reforms at each concrete
enterprise. It is one of the major Criteria of an estimation of the enterprises. Êèðèøñêîå the meeting practically was completely devoted To features of performance of parameter ROTA. It was necessary
To analyse, proceeding from calculations of board of the
Russian Open Society " European Economic Community
Russia " as far as it is real our station in a condition will consult With target figure ROTA expressed for the Kostroma state district power station
In figure 6,45 of percent(interest). She(it) means, that on results of year ours The state district power station should receive not less than 360 million roubles of the profit up to The taxation. The problem(task) actually is difficult, but quite It is real, as it has been ascertained at meeting of directors in Kirishi. At protection of the plans and calculations we leaned(based) on that The circumstance, that station quite effectively operates in Present(True) time in the market of sale of the electric power. Sector The free market, so-called 5-15 - our true "Stick - âûðó÷àëî÷êà", taking into account the insufficient tariff The Kostroma state district power station. Now it is necessary to make all Possible(Probable) that it is maximum, within the limits of
allowable To expand frameworks of free sale with station of the electric power, that Just in a vein of reforming all branch.
The parameters offered(suggested) at meeting, it is necessary very much Carefully and skilfully to supervise. Such control will be It is organized as from above - from height of the Russian Open Society, as parent The companies, and inside affiliated joint-stock companies. In that Number, in Open Society " Kostroma state district power station ". At each enterprise - ÊÃÐÝÑ Not exception, and an example of efficiency and clearness - such The control should be carried out constantly:
monthly, Weekly, daily. One of the purposes of daily
monitoring
- Realization of a principle which has somehow formulated
Chairman of board of Russian Open Society " UES of Russia "
A.B. Chubays: nobody Should notice, that there are reforms. Be those owe quality Our work which is necessary to achieve in eyes Consumers of the electric power and heat. Efficiency Power supply systems at its(her) reforming and re-structuring not Can be reduced on an iota. On the contrary, all of us should To work better, and to all best, as is known, consumers Rather quickly get used.
Parameter ROTA and everything, that is connected to his(its) necessity Achievements, it will be finished not only with everyone concrete Industrial division, but up to all separate Workers of station. Up to any employee irrespective of a rank and Posts, including top-managers. They, by the way, bear(carry) The basic cargo of the responsibility for economic efficiency Works of the enterprise on the offered(suggested) new system. It so Named principle of decomposition. For example, structural Divisions on operation of the equipment are obliged to find new Reserves of economy of fuel. Even at our high achievements in To this sphere such reserves still
are. For top-managers By board of the Russian Open Society
"United Power Systems" it is developed attractive at
performance And rather rigid at backlog from settlement
parameters System of motivation., in turn, it is necessary
them in most The near future to introduce similar system
already for all The personnel of station.
About the same will be in other business - units, in the same Joint-stock company - ýíåðãî. The same principle is based attitudes(relations) with Affiliated structures. For example, to divisions of repairmen Nobody begins to pay for idle times if they will take place over The parameters marked in corresponding contracts on Service of the equipment of station. Developed on The Kostroma state district power station - even hardly before the planned Russian Open Society, in that Number at meeting in Kirishi, - system balanced Parameters ïðåçåíòîâàíà during taken place recently on Stations of board of directors with participation of his(its) chairman, The vice-president of board of Russian Open Society
" UES of Russia " JA.M. Urinson and the head of business -
unit ¹ 1 M.A.Abyzova. Necessity of presentation has consisted in an opportunity of improvement Systems collective efforts of all interested parties(sides).
For the Kostroma state district power station precise
performance of all planned new System of parameters rather
important. From results of work âïðÿìóþ depends, whether the Kostroma state district power station it becomes valid
Head in structure of the third wholesale generating company, where She(It) will enter.
Complex(Difficult), but quite decided(solved) problem(task) - to receive planned Profit. Means, there are no reasons to relax, despite of The certain reserves and achievements of collective. As at Presence of several business - units, including - same, Inevitably to appear an element of competitiveness. What is on To itself is powerful stimulus to action.
Has written down A.Malahov |
