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knjigovodstvenog praÊenja po izdvojenim kontimai njihova odvajanja od standardnih usluga kodpraÊenja troπkova. Problem je i rasporeda troπkovaprema njihovoj vrsti te utvrappleivanja elemenata zaproraËun povrata na reguliranu imovinu.Tijek procesa utvrappleivanja i predlaganja visine tarifnihstavki prikazan je na slici 9.Prethodna godina je godina koja prethodi godiniza koju se donose tarifne stavke za odgovarajuÊuenergetsku djelatnost, a za koju su revidirani iobjavljeni financijski podaci, poznat ukupni prihodprimjenom vrijedeÊih tarifnih stavki i poznatiostvareni ukupni troπkovi poslovanja. Sadaπnja regulacijskagodina je tekuÊa godina u kojoj se podnosiprijedlog promjene visine tarifnih stavki zabuduÊu regulacijsku godinu. Prijedlog promjenevisine tarifnih stavki za odgovarajuÊu energetskudjelatnost podnosi energetski subjekt na koji sete tarifne stavke odnose. Energetski subjekt duæanje uz prijedlog za promjenu visine tarifnih stavkidostaviti sve podatke potrebne za utvrappleivanjetroπkova poslovanja, posebno financijsko izvjeπÊeza prethodnu regulacijsku godinu potvrappleeno odovlaπtenog neovisnog revizora te plan poslovanjai plan razvoja i izgradnje (za sadaπnju i buduÊuregulacijsku godinu). Navedeni dokumenti morajubiti potpisani od ovlaπtene osobe energetskogsubjekta i ovjereni peËatom tvrtke. Na zahtjev Ministarstvaili Agencije energetski subjekt duæan jedostaviti i druge podatke potrebne za utvrappleivanjepromjene visine tarifnih stavki te omoguÊiti uvid upripadnu dokumentaciju. Prijedlog promjene visinetarifnih stavki za buduÊu regulacijsku godinuenergetski subjekt duæan je dostaviti u sadaπnjojregulacijskoj godini, a nakon πto za nju budu potheapproach to the regulation and tariff system is additionallyaccompanied by the problem of nonstandardservices; bookkeeping records according to separateaccounts and their separation from “standard”services in monitoring expenditures. There is also theproblem of the distribution of expenditures accordingto their type and the determination of the elementsfor the calculation of returns on regulated property.The process for the determination and proposal of theamounts of the tariff items is presented in Figure 9.Slika 9Novi tarifni sustavi(proces predlaganjavisine tarifnih stavki)Figure 9New tariff systems (theprocess of proposing theamounts of tariff items)Prethodna regulacijskagodina / Previousregulated yearSadašnja regulacijskagodina / Currentregulated yearBuduÊa regulacijskagodina / Futureregulated yearUP (o) − UTP (o) = ΔTP pretUP (p) ≤ UTP (p) − ΔTP pretOstvareni prihod primjenomtarifnih stavki / Revenue fromthe application of tariff itemsPriznati ostvareni ukupnitroškovi poslovanja /Recognized totaloperational costsPlanirani prihod primjenombuduÊih tarifnih stavki /Planned revenues from theapplication of future tariff itemsPlanirani ukupni troškoviposlovanja / Plannedtotal operational costsThe previous year is the year that precedes the yearfor which tariff items are adopted for the correspondingenergy activity, and for which the financial dataare revised and published: the known total revenuethrough the application of the valid tariff items andthe known realized total operational costs. The currentregulatory year is the current year in which a proposalis submitted for changing the amount of tariffitems for the subsequent regulatory year. A proposalfor a change in the amount of tariff items for the correspondingenergy activity is submitted by an energyentity to which the tariff items apply. Together withthe proposal for the change in the amount of tariffitems, the energy entity is required to submit all datanecessary for the determination of the operationalcosts, especially the financial report for the previousregulatory year audited by an authorized independentauditor, a plan of operations, and a plan of developmentand construction (for the current and futureregulatory years). These documents must be signedby the authorized person of the energy entity andstamped with the company seal. At the request ofthe Ministry or Agency, the energy entity is requiredto submit other data necessary for determining thechanges in the amounts of tariff items and facilitatethe inspection of the corresponding documentation.A proposal for changes in the amount of tariff itemsfor the subsequent regulatory year must be submit-Klepo, 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. 526-553542