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Tarifni sustav /Tariff systemSlika 2Osnovna struktura isadræaj novih tarifnihsustavaFigure 2The basic structureand content of the newtariff systemsOdreappleivanje metode regulacije /Determination of the regulatory methodOdreappleivanje tarifnih stavki /Determination of tariff itemsUtvrappleivanje i kontrola troškova /Determination and control of costsPridjeljivanje troškova kupcima /Allocation of costs to customersKljuËni moment ili sadræaj regulacijskog procesa ukojem se definira pristup novom tarifnom sustavuje izbor osnovnog pristupa metodi regulacije (slika3).The crucial moment or content of the regulatoryprocess in which the access to the new tariff systemis defined is the selection of the basic approach tothe method of regulation (Figure 3).Troškovi poslovanja(operativni troškovi) /Operational costsUTP = T pos + T kapUkupni troškovi poslovanja /Total operational costsT kap = A + PR imTroškovi kapitala /Capital expendituresSlika 3Izbor, sadræaj imehanizam regulacijeu novim tarifnimsustavimaFigure 3The selection, contentand mechanism ofregulation in the newtariff systemsAmortizacija regulirane imovine /Depreciation of regulated assetsPovrat od regulirane imovine /Return on regulated assetsPR im = RI x PRTKRegulirana imovina ∑ dugotrajnamaterijalna i nematerijalnaimovina te trajna obrtna sredstva /Regulated assets ∑ fixed tangibleand intangible assets andlong-term current assetsPonderirani prosjeËni troškovikapitala (%) / Weighted averagecost of capital (%)OcjenjujuÊi realnim i razumnim da se na poËetkuprvog regulatornog razdoblja, dakle kada se poprvi put izlazi iz dugogodiπnje integrirane tarifnestrukture i jedinstvenih tarifnih stavki za sve energetskedjelatnosti u sektoru elektriËne energijei prelazi na odvojene pristupe i zasebne tarifnestavke za svaku od tih djelatnosti, odabere πtojednostavniji, lakπe primjenjiv i provedivi pristupi mehanizam, odabrana je opÊe poznata metodapriznatih troπkova poslovanja, pri Ëemu se regulacijazapravo temelji i veæe za kriterij stope povratauloæenog kapitala (eng. Cost Plus ili Rate-of ReturnRegulation). Dakle, slijedilo se odgovarajuÊeiskustvo i praksu viπe europskih zemalja i njihovihregulatornih tijela, koja su u poËetku procesauvodila jednostavne regulacijske mehanizme, aAt the beginning of the first regulatory period, i.e.when for the first time the integrated tariff structureand single tariff items for all the energy activities inthe power system will be replaced in transition toseparate approaches and separate tariff items foreach of these activities, it is realistic and reasonableto choose the simplest possible, easily applicableand feasible approach and mechanism. The generallyknown method of recognized costs of operations hasbeen chosen, so that the regulation is actually basedupon and connected with the criterion of the rate ofreturn on investments. Furthermore, the correspondingexperience and practice have been followed ofseveral European countries and their regulatoryagencies, which introduced simple regulatory mechanismsat the beginning of the process and then,537Klepo,M., Uloga regulatornih tijela u donošenju ..., Energija, god. 56(2007), br. 5., str. 526-553Klepo, M., The Role of the Regulatory Agency in Adoption ..., Energija, vol. 56(2007), No. 5, pp. 526-553