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Stopa povrata koja omoguÊuje naknadu troπkovaiz navedene dvije kategorije zove se ponderiraniprosjeËni troπak kapitala (WACC).Po odabranom pristupu i metodi regulacije,odreappleivanje visine tarifnih stavki za buduÊu regulacijskugodinu zasniva se na sljedeÊim troπkovima:a) priznatim ostvarenim troπkovima poslovanja izprethodne regulacijske godine,b) ostvarenim i procijenjenim troπkovima poslovanjaza sadaπnju regulacijsku godinu, tec) prihvaÊenim planskim vrijednostima troπkova zarazmatranu buduÊu regulacijsku godinu.U reguliranu imovinu, temeljem koje se primjenomodgovarajuÊe priznate stope ponderiranogprosjeËnog troπka kapitala raËuna povrat ili prinosod regulirane imovine, Ëine dugotrajna materijalnai nematerijalna imovina te trajna obrtna sredstva.Izloæena osnovna struktura ili pristup primjenjujese na sve djelatnosti: proizvodnju, prijenos, distribucijui opskrbu elektriËnom energijom.SpecifiËna temeljna struktura i osnovne stavketroπkova poslovanja u svezi s proizvodnjom elektriËneenergije prikazana je na slici 4, u svezis prijenosom elektriËne energije na slici 5, sodgovarajuÊom posebnom razradom potrebnihpodataka koja je prikazana na slici 6, u svezi s distribucijomelektriËne energije na slici 7, te u svezis opskrbom elektriËnom energijom na slici 8.The rate of return that makes compensation for costsfrom the two cited categories possible is known asthe weighted average cost of capital (WACC).According to the selected approach and method ofregulation, the determination of the level of the tariffitems for the subsequent regulated year is basedupon the following expenditures:a) the recognized realized costs of operations duringthe previous regulated year,b) the realized and estimated costs of operations forthe current regulated year, andc) the accepted planned values of expenditures forthe analyzed subsequent regulated year.For regulated property, according to which the correspondingrecognized rate of the weighted averagecost of capital is applied, the return or revenue iscalculated and consists of fixed tangible assets, intangibleassets and permanent current assets. Thebasic structure or approach presented is applied toall activities: the generation, transmission, distributionand supply of electricity.The specific fundamental structure and basic itemsof operational costs in connection with the generationof electricity are presented in Figure 4, inconnection with the transmission of electricity inFigure 5, with the corresponding separate processingof the necessary data presented in Figure 6, thedistribution of electricity in Figure 7 and in connectionwith the supply of electricity in Figure 8.Stalni troškovi /Fixed expenditures − ST posa) održavanje elektrana /power plant maintenanceb) razgradnja elektrana /dismantling of power plantsc) bruto plaÊe /gross salariesd) ostali troškovi osoblja /other personnel expenditurese) zajedniËke funkcije /joint functionsf) ostali troškovi /other expendituresTroškovi poslovanja /Operational costs − TP posa) Energetsko gorivo /Energy fuel− ugljen / coal− loživo ulje / heating oil− plin / gas− ostala goriva, materijalprerade i skladištenje /other fuels, materialprocessing and storagePromjenljivi troškovi /Variable expenditures− PT posb) Nabava elektriËne energije /Procurement of electricalenergy− TE Plomin d.o.o./ PlominTPP d.o.o.− NE Krško / Krško NPP− izvori temeljem ulaganjaizvan Hrvatske / sourcesbased upon investmentoutside Croatia− ostali uvoz / other imports− ostali domaÊi izvori / otherdomestic sourcesc) Naknade, koncesije iostali troškovi odreappleenizakonom /Charges, concessionsand other expendituresstipulated by lawSlika 4Tarifni sustav zaproizvodnju elektriËneenergije (strukturatroπkova)Figure 4The tariff systemfor the productionof electrical energy(the structure ofexpenditures)539Klepo,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