TARTIBGA SOLINADIGAN TARIF SHAROITIDA ELEKTR TARMOQLARI AKTIVLARINING QADRSIZLANISH TESTI MODELI
DOI:
https://doi.org/10.5281/zenodo.23258079Abstract
Tartibga solinadigan tariflar sharoitida elektr tarmoqlari aktivlarining qadrsizlanishini baholashga mo‘ljallangan test modeli ilmiy-uslubiy jihatdan asoslangan. Aktivning balans qiymati va tasdiqlangan tarif asosida hisoblangan foydalanishdagi qiymati o‘rtasidagi farq uch tarkibiy qismga — kelgusidagi tariflar orqali qoplanadigan (regulyator aktiv), davlat budjeti hisobidan qoplanadigan (subsidiya) va qoplanmaydigan (qadrsizlanish) qismlarga ajratilgan. Shuningdek, BHXS (IAS) 36 standartining beshta asosiy parametri — pul mablag‘larini hosil qiluvchi birlik, pul oqimlari, diskontlash stavkasi, balans qiymatini aniqlash bazasi va axborotni oshkor qilish talablari — tariflarni tartibga solish mexanizmiga moslashtirilgan. «Hududiy elektr tarmoqlari» AJning 2025-yilgi MHXS asosida tuzilgan moliyaviy hisobotlari bo‘yicha hisob-kitoblarga ko‘ra, standartni tartibga solish xususiyatlarini hisobga olmagan holda qo‘llash 15,6 trln so‘m (balans qiymatining 74 foizi) miqdorida qadrsizlanish zararini yuzaga keltiradi. Taklif etilgan model asosida ushbu ko‘rsatkich 0,67 trln so‘mni tashkil etadi. 2026-yildan joriy etilgan tartibga solinadigan aktivlar bazasi sharoitida majburiy subsidiyalar hisobga olinganda esa qadrsizlanish zarari nolga teng bo‘lishi aniqlangan. Bundan tashqari, davlat korxonalari o‘rtasida aktivlarni o‘tkazish operatsiyalarini simmetrik hisobga olish bo‘yicha uslubiy qoidalar taklif etilgan.Keywords
qadrsizlanish, foydalanishdagi qiymat, tartibga solinadigan tarif, regulyator aktiv, tartibga solinadigan aktivlar bazasi, davlat subsidiyalari, BHXS (IAS) 36, BHXS (IAS) 20References
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