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Features of the accounting of "Lyubalase" in regional gas sales companies. A typical method of performing measurements (definitions) of the amount of natural gas for the distribution of nonbalans between suppliers and consumers on the territory of the Russian Federation the causes of the appearance

Introduction

The mass introduction of water meters used to account for tap water consumed in the residential sector has led to the emergence of problems with conducting calculations on the testimony of these devices. In accordance with the Government Decree "On the Procedure for Communal Services to Citizens", the calculation of apartment owners with a water supply organization for consumed resources is carried out on the basis of readings of apartment water meters (if they are installed) or water consumption standards (if the counters are not established). As a result of the application of this methodology, calculations it turned out that the monthly consumption of water on a dormitory water meter in most cases exceeds the amount of readings of apartment water meters and volumes according to consumption standards. Discrepancy in some cases reaches tens of percent even when installing water meters in all apartments. This situation leads to the appearance in the calculations between the supplier and the consumer of the "thirteenth receipt" water, which is exhibited by the villages once a year and compensates for the water supply organization the costs of supplying to the house unpaid during the year of water.

The reasons

The reasons for the occurrence of nonbalance in most publications include the following: - leaks and unauthorized drains in the domestic network outside the apartments; - extensive water consumption by apartment owners who have not installed water meters. As an axiom is perceived by the absolute accuracy of the readings of apartment water meters.
Meanwhile, the water meter is as a device is designed to solve a particular task - measurements of the volume of water consumed during the reporting period (month) at its expense in the passport range of expenses. This range is set as a passport to the device and the corresponding GOST. Based on the requirements of the standard, manufacturing enterprises produce apartment water meters of classes A, B and C (more accurate class counters with fairly road and practically do not share). The greatest distribution was obtained by the device with a diameter of a conditional passage of 15 mm. The minimum passport consumption for class A and B is 60 and 30 liters per hour, for class C - 15. With the cost of smaller minimum water meters, it is unstable. With expenses, there is less sensitivity threshold (which, on the basis of the standard, no more than half of the minimum flow rate) counters do not record the consumption at all. Watercakers with a diameter of 15 mm, offered in the domestic market, depending on the manufacturer, they have a value of 6, 10, 12, 15, 30 liters as a sensitivity threshold per hour. Thus, with a consumption watersublation, less than the threshold of the sensitivity of the drainage of the tenant receives the "legitimate" right not to pay for consumed water, which becomes one of the reasons for the emergence of nonbalance the testimony of the general and sum of the readings of apartment water meters.
Reducing the sensitivity threshold is unprofitable to manufacturers, because Increases production costs, increases the vacation price, reduces sales and profits. The consumer is interested in purchasing a cheaper meter with a higher sensitivity threshold. Such a counter does not record low costs - it is more "economical"; After the completion of the intermediate interval, he is more likely to be conducted. However, the use of such an appliance will inevitably affect the increasing nonbalance.
How big is the contribution of underffected by the instruments of the component of water consumption into a common nonbalance? In the course of an experiment conducted in Moscow in a typical 84-apartment building on the installation of water meters to all apartments of the residential building, the installation of a common water meter and the organization of an automated data collection The monthly nonbalance in cold water was 20%, hot water - 30%. Household water meters were not subject to 92 cubic meters of cold and 154 cubic meters of hot water over the month. Are there any volumes to attribute to domestic leaks outside of apartments? The leakage of 246 cubic meters of water for the month (the average consumption of 340 liters per hour) in a single-divider house would hardly remain unnoticed by residents.
Watercakers at different times of the day work both in the passport range of expenses and the costs below the minimum. Studies conducted by specialists of the Moscow State Construction University showed the following:
- Water consumption during the day in the averaged apartment has a discrete character: - "Technological consumption" - with open cranes;
- "Leakage consumption" - with closed cranes;
- the duration of "technological flows" is only 1 - 2% of the total day (24 hours);
During the remaining 98 - 99% of the daily time, the water coming into the apartment is spent on leaks.
Even with a small amount of leakage consumption due to its large duration, the total volume for these 98 - 99% of the time (with non-regulated reinforcement of density tanks, leaks in the cranes, the use of household filters, etc.) can be comparable to a total consumption. One meter with a threshold of 30 liters per hour in this case in the limit may allow water to be allowed (30 liters x 24 hours x 0.98) \u003d 705 liters per day. The specified leakage of 705 liters is by no means mathematical abstraction. For example, a general device in a 108-apartment house in Lipetsk showed that the average consumption of cold water per person here exceeds 800 liters per day. After the faulty mixers and the toilet bowls were repaired, the average consumption decreased at three and a half times.
Such a situation (a high level of water leaks due to the poor quality of networks and waterborne reinforcement) is generally characteristic of domestic water supply systems and only quantitatively differs in different buildings. At the same time, the final consumer of water (tenant) is weak, only indirectly - through the "thirteenth receipt" - is interested in eliminating leaks. Today, Ivanov, his neighbors of Petrov, Sidorov, as well as all the other residents of the house, who have established water meters, are paid for the toilet toilet in the apartment of the resident of Ivanov. Water saving by the tenant in which he is interested directly is a reduction in its consumption only during the "technological flow", in which the counters fix consumption. With a constant watersplace during the "leakage consumption", a decrease in the useful work of water by the tenant (water saving) leads to the relative growth of nonbalans distributed between all residents who have established water meters proportional to the squares of the apartments they occupy.
The low quality of tap water or the counters themselves leads to the accelerated wear of the internal elements of water meters, the displacement of the sensitivity threshold in the direction of large expenditures, often to the minimum flow rate, which leads to a further increase in nonbalance. A significant amount of devices (up to 70%) after the completion of the intermediate interval (4-5 years) do not pass periodic calibration and are affected unsuitable. Moreover, the main part of the meters when calibration is braked precisely because of the inoperability or a supernorumative error at the minimum flow rate. A sufficiently long-term intermediate interval does not make it possible to reveal the devices leading unreliable accounting and reduce nonbalance during operation.
The sensitivity threshold is installed by manufacturers and is indicated in passports to counters. Analysis of the verification methods laid on the Internet manufacturers of devices shows that this parameter is not controlled at all plants when the production is released. In these methods, in accordance with which, after the completion of the intermediate interval, verification is carried out, mostly controlling performance on the threshold of sensitivity is not provided at all. This parameter becomes purely formal and is not controlled by anyone.
When carrying out the verification after the completion of the next intermediate interval, the suitability of the water meter to further operation is determined in most cases by means of a medium integrated error, where certain weighting coefficients are assigned to all calibration expenses, the ratio of the coefficient is 0.65, and the minimum - 0.02. With this technique for determining the total error, largely large errors of the device on small expenditures are "disguised" by their low weight based on the assumption that the main analysis of the water occurs at large expenditures. As a result, the certificate of verification on the device formally confirms the compliance of the device for its documentation, but does not guarantee the reliability of taking into account water consumption on long-term small expenditures.
Based on this, it is reasonable to assume that the "flow consumption" indicated above is not registered with water meters not in the narrow range "from zero to the sensitivity threshold", and twice the wider range "from zero to minimal flow". At the same time, the amount of daily leaks of daily leaks are registered by the amounts of daily water consumption of water and the amount of daily leaks are comparable. This is the most likely reason for the appearance of situations described in different sources when, with a 100% equipment of apartments, the metering devices of the House Nebalance reaches many dozens percent.
Thus, the most likely reason for the occurrence of nonbalance between the testimony of a common water meter and the amount of readings of apartment water meters is not leaks outside of apartments, but the inconsistency of real ranges of water metering costs to real ranges of expenditures existing in the apartment water supply systems. The magnitude of nonbalance grows with an increase in the period of operation of meters. The domestic system for organizing the accounting of municipal water consumption, consisting of a large number of federal and regional regulatory documents, does not take into account the fact that domestic water supply systems differ significantly from Western significant intra-ordinary leakage of leaks that are not registered by apartment metering devices.

Adoption of Mer

To create an effective system of municipal water supply and water accounting, stimulating water saving, a number of organizational and technical measures are needed:
a) in the sphere of water supply and water consumption:
- the use of waterstered and shut-off valves with a minimum level of leaks;
- organization and conduct of periodic preventive inspections and adjustments of water treatment and shut-off reinforcement;
- improving the quality of tap water and bringing its characteristics in accordance with the current standards;
b) in the sphere of water accounting:
- development of mandatory requirements regulating the production and use of water meters with the maximum low sensitivity thresholds and the minimum lower bounds of measurement ranges;
- introduction to the methods of verification of instruments of additions obliging controlling the sensitivity threshold when producing from production and at periodic calibises;
- organization of input control of water metering performance on the threshold of sensitivity and minimal flow rate before assessing;
- In the process of operation of the instruments when nonbalans appear - the organization of operational diagnostics of the state of accounting devices on the site of their operation.

Literature:

Literature 1. Resolution of the Government of the Russian Federation No. 354 "On the procedure for providing utilities to citizens".
2. T. Danilina "Alekseevsky Experiment: The apartment rivers are dried" - the Moscow Pravda newspaper, February 3, 2005
3. GOST R 50193.1-92 "Measurement of water flow in closed channels. Drinking water meters. Technical requirements".
4. GOST R 50602-93 "Drinking water meters impellent. General specifications. "
5. V.N. Isaev, M.V. Pupkov "Water consumption accounting system" - Journal "Plumbing", № 1 - 2005
6. V. Mikhailov "Nebalances of Energy", "Lipetskaya Gazeta", December 26, 2008
7. P. Oleynikov "Who is beneficial for the verification of apartment water meters", the newspaper "Industrial Vedomosti", No. 5-6, 2008
8. GOST 8.156-83 "Cold water meters. Methods and means of verification. "

OKB "Hydrodynamics", http://www.gidrodinamika.com

Gas loss - this is the difference between the total gas volume received from the supplier (according to the accounting nodes on the GDS) and the volume of gas, implemented by consumers, including the population and gr.

Responsibility for gas loss is distributed between gas suppliers and gas distribution organizations as follows.

The supplier's financial result should relate:
- deviations from the actual gas consumption by the population;
- deviations associated with the error of measurement instruments;

All other reasons for the occurrence of loss are referred to the financial result of the gas distribution organization.

In the Russian Federation there is no modern regulatory framework that determines the procedure for conducting accounting of gas supply, taking into account the specifics determined by the Gaza Label.

However, in the event that there is no regulatory framework for reflection in the accounting of certain factors of economic activity, accounting legislation provides for the right of an economic entity to consolidate the developed accounting options in the organization's accounting policies.

In the course of the control measures for regional gas sales companies by specialists of the tax authorities of the Russian Federation, various options for the accounting of Gaza, many of them, become subjects of legal proceedings.

However, the following practice of gasee accounting is beginning to develop in gas mince organizations, which most fully meets the requirements of accounting and tax legislation. Consider it using the example of LLC Regiongaz:

Accounting for gas loss on the example of LLC Regiongaz
Gaza's "smaller" is the difference between the total gas volume received from the supplier and the volume of gas implemented by the consumer.

1. The procedure for taking into account the positive "loss":

- the organization at the end of the month is recorded a positive difference between the volume of sales and purchased gas, that is, the organization sells more gas, rather than purchasing;

- The difference between the implemented and acquired volumes of gas, the organization considers it to be a product obtained free and charges the non-revenue income.

2. The procedure for taking into account the "negative" loss:

- the organization at the end of the month is recorded by a negative difference between the volumes of the implemented and acquired gas, that is, the organization has implemented less gas than acquired;

- the organization puts an invoice for a transporting (gas distribution) organization for the entire volume of negative gas loss, pays VAT;

- since transporting (gas distribution) in most cases does not confirm receivables, then in accounting this amount remains as unconfirmed receivables by the end of the year;

- At the end of the year by decision of the Board of Directors, this amount of unconfirmed receivables is debited due to the net profit of the Company.

This accounting methodology is not universal, but, according to the tax authorities, it most fully meets the requirements of the current accounting and tax legislation.
It is worth noting that in most implementing companies there is the following trend - in the period from January to March - more likely a positive imbalance, from April to September - negative and from October to December - negative. This is due to seasonal features of natural gas consumption, both the population and industrial organizations.
As a result of such seasonal fluctuations to the problem of incubation, it is necessary to approach comprehensively and consider the situation in each particular case not within the same calendar month, but to evaluate the loss of the year. And in case of its presence to make details for months.

Eleventh Arbitration Court

443070, Samara, Aaodromnaya St., 11a, Tel.273-36-45, E-mail: [Email Protected], www.11aas.arbitr.ru.

Decision

arbitration Court of Appeal Instance

mountains Samara

Case number A55-3179 / 2016

The eleventh Arbitration Court of Appeal as part of the presiding judge Nikolaeva S.Yu., Judges Balakirova E.M., Pyshkina N.Yu., when conducting the protocol, the secretary of court session Trifukina N.V., considered July 05, 2016 in open court hearing in the hall № 6 Appeal of the Open Joint-Stock Company Syzrangaz for the decision of the Arbitration Court of the Samara Region dated April 28, 2016, adopted in case number A55-3179 / 2016 (Judge of the Razumov Yu.M.)

according to the suit of the Open Joint-Stock Company Syzrangaz (OGRN 1026303057626)

to the Limited Liability Company Gazprom Mezhregiongaz Samara (OGRN 1026301421068)

about the settlement of disagreements when concluding the contract,

with participation at the court hearing:

from the plaintiff - Gudkov N.V. Representative by proxy No. 206 dated 06.06.2016, Porfiryva N.S. Representative by proxy of January 15, 2016;

from the defendant - Chutrontov M.N. Representative by proxy No. 16-02 of 01/12/2016, Greekin A.V. Representative by proxy No. 15-46 of 08/17/2015,

Installed:

The plaintiff - Open Joint-Stock Company "Syzrangaz" appealed to the Arbitration Court of the Samara Region to the defendant - Limited Liability Company "Gazprom Mezhregiongaz Samara" on the settlement of disagreements arising from the conclusion of the gas supply contract No. 45-5-0001 / 16 of November 01, 2015 years, namely, according to pp 2.1, 2.3, 4.3.1, 4.3.2, 4.4, 4.4.1, 4.4.2, 5.1.2, according to Annexes No. 2 and No. 4, asks to accept the controversial points of the Treaty in their edition:

Paragraph 2.1 "The supplier undertakes to supply GRO at the outlet of the main gas pipelines of the gas transportation organization gas combustible natural and / or gas combustible natural dry renovation (hereinafter referred to as Gas) in the calculated volumes agreed in Appendix No. 1, and GRA take gas, to use it for technological needs And to compensate for technological (valid) losses arising in gas distribution networks belonging to the rollers on the right of ownership and on other legal grounds, pay the supplier the cost of gas and fee for supplied-to-service services.

Gas volumes agreed by the parties in Appendix No. 1 are defined in accordance with the method of determining gas costs on the technological needs of gas farm enterprises and losses in gas distribution systems (RD 153-39.4-079-01), approved by the Order of the Ministry of Energy of Russia of August 1, 2001 No. 231 ";

Paragraph 2.3 "When determining the actual gas volumes to technological needs, technological (valid) gas loss, the parties are guided by the rules for accounting gas, approved. Order of the Ministry of Energy of Russia dated December 30, 2013 No. 961, a methodology for determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems (RD 153-39.4-079-01) and the order established by Section 4 of the Treaty of Treaty "The order of accounting for quantity and definitions quality indicators »;

Paragraph 4.3.1 "Technological (valid) gas loss in accordance with section 6 of the methodology (RD 153-39.4-079-01) are divided into two groups: operational losses and emergency emissions.

The operational losses in gas distribution networks in the rho on the right of ownership or other legal grounds, the volume of gas is determined by the estimated method in accordance with section 6 of the method of determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems (RD 153-39.4- 079-01), approved by the Order of the Ministry of Energy of Russia dated August 1, 2001 No. 231 and the methodology for calculating the specific indicators of pollutants in emissions (discharges) into the atmosphere (reservoirs) at the gas economy facilities developed by OJSC Gimigasigaz and the approved Rosgasification OJSC .

GROs every month until the 2nd day of the month following the reporting, provides the supplier to calculate operating losses in accordance with the methodology (RD 153-39.4-079-01). ";

Clause 4.3.2 "The actual gas losses caused by emergency situations are determined by the gas supplier for each specific place of their education and are issued by joint acts of registration of accidents signed by the supplier and GRO. These acts contain data on emergency gas loss volume, and the calculation of emergency emissions, made according to the method of determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems. The form of the act is agreed by the parties in Appendix No. 2.

In the absence of emergency situations for the reporting period of Gro on the period up to the 2nd day of the month following the reporting, and sends to the Supplier to sign the act of the absence of emergency gas emissions in the form in accordance with Appendix No. 4 ";

Paragraphs 4.4, 4.4.1, 4.4.2 Combine and set out paragraph 4.4 as follows: "The supplier for up to 3 months following the calculated one is in the 2-copies of the Act on the number of gas supplied - accepted and rendered provided - sales services for technological needs and technological (valid) losses for the estimated period (Appendix No. 3), signs, bonds the seal and sends to the address of rollers for signing ";

Clause 5.1.2 delete;

Appendix No. 2 Act on the registration of an emergency in gas distribution networks of OJSC Syzrangaz shall be amended as follows:

on the registration of an emergency in gas distribution networks of OJSC "Syzrangaz" under the gas supply contract for technological needs and technological (valid) losses in the networks of gas distribution No. 45-5-0001 / 16 of 01.11.2015

mountains Syzran "__" ________ 2016

We, the undersigned,

Syzrangaz OJSC, referred to in the future "Gro", represented by the Director General of Grishin Sergey Gennadevich, acting on the basis of the Charter on the one hand, and LLC Gazprom Interregional Samara LLC, hereinafter referred to as the "supplier", represented, representative __________________________________ Based on __________, on the other hand, in accordance with the agreement No. 45-5-0001 / 16 of 01.11.2015, the present act was compiled that ________________________________________________________________________________________________________________________________________

(number, month, location, date and time of start, date and time of the end of the emission

______________________________________________________________________________

characteristics of damage to the gas pipeline, characteristic of the gas pipeline and disconnected areas)

the emergency situation on gas distribution networks belonging to Syzrangaz OJSC on the right of ownership and on other legal grounds (due to 3 persons /), which resulted in emergency emissions of gas in the amount of ______ M3

The calculation of the amount of emergency loss of gas is determined in accordance with the RD 153-39.4-079-01 "Methods for determining gas costs on the technological needs of gas farm enterprises and losses in gas distribution systems", "Methods for calculating the specific indicators of pollutants in emissions (discharges) in The atmosphere (reservoirs) at gas facilities »

The calculation of the amount of emergency gas emissions is attached.

GRO: Supplier:

OJSC Syzrangaz OJSC Gazprom Mezhregiongaz Samara;

Appendix No. 4 Act on the absence of emergency gas emissions on gas distribution networks of OJSC Syzranaaz shall be amended as follows:

on the absence of emergency gas emissions on gas distribution networks of Syzrangaz OJSC under the gas supply contract for technological needs and technological (valid) losses in the networks of gas distribution No. 45-5-0001 / 16 of 01.11.2015

syzran "___" ________ 2016

We, the following, OJSC Syzrangaz, referred to in the future "Gro", represented by the General Director of Grishin Sergei Gennadevich, acting on the basis of the Charter on the one hand, and LLC Gazprom Interregional Samara LLC, hereinafter referred to as the "Supplier", represented by the representative __________________, on the basis of _______________, on the other hand, in accordance with paragraph 4.3.2 of the contract No. 45-5-0001 / 16 of 01.11.2015, compiled a present act that over the billing period from __________2016, inclusive, Emergency situations that resulted in emergency gas emissions, Pa Gas distribution networks belonging to Syzrangaz OJSC on the right of ownership and on other legal grounds were absent.

GRO: Supplier:

OJSC "Syzrangaz" LLC Gazprom Interregionalgaz Samara

The defendant asks for the revocation and additions to H. 2.1 of the contract to adopt as follows: "The supplier undertakes to supply GRO at the output of the gas pipeline gas pipeline gas combustible natural and / or gas combustible natural dry renovation (hereinafter referred to as gas) in volumes agreed in Appendix No. 1 to the Agreement, and GRA undertakes to take gas, use it to technological needs and losses in gas distribution networks belonging to the buyer on ownership and / or other legal grounds and pay the supplier the cost of gas and fee for supplying services.

Gas volumes agreed by the parties in Appendix No. 1 are determined on the basis of regulatory parameters in accordance with the procedure for calculating the specifications, pollutants in emissions into the atmosphere (reservoirs) at gas economy facilities, developed by OJSC GiproniiGas and approved by Rosgasification OJSC by order dated 04/17/1997 No. 1711. ".

Paragraphs 2.3, 4.3.1, 4.3.2, 4.4, 4.4.1, 4.4.2, Appendix No. 2 The defendant is asked to leave the supplier in the editorial office, I agree to the exception of paragraph 5.1.2 from the contract, and also asks not to supplement the Agreement by Appendix No. four.

On December 03, 2015, the draft gas supply contract No. 45-5-0001 / 16 dated November 1, 2015 was received from the defendant to Syzrangaz OJSC from the defendant for technological needs and gas loss in gas distribution systems.

Having considered the indicated draft of the contract, OJSC "Syzrangaz" on December 30, 2015, for No. 2942/13, sent to Gazprom Mezhregiongaz Samara LLC.

As the plaintiff specified, the provider signed by the provider of Disagreements to the plaintiff did not receive, therefore, the parties did not reach the agreement under the terms of the contract No. 45-5-0001 / 16 of November 1, 2015, namely: according to pp. 2.1; 2.3; 4.3.1; 4.3.2; 4.4; 4.4.1; 4.4.2; 5.1.2; According to Appendix No. 2 and Appendix No. 4 to the Agreement, and the editors of the Paragraphs proposed by the plaintiff complies with the current legislation, which was the basis for appealing to court with a present lawsuit.

By the decision of the Arbitration Court of the Samara Region of April 28, 2016, the court settled the differences arising between Syzrangaz OJSC and Gazprom Mezhregiongaz Samara LLC at the conclusion of the gas supply contract No. 45-5-0001 / 16 of November 1, 2015, and accepted paragraphs 2.1 , 2.3, 4.3.1, 4.3.2, 4.4, 4.4.1, 4.4.2 of the contract in the editorial office of the defendant, namely:

Paragraph 2.1 "The supplier undertakes to supply GRO at the outlet of the main gas pipelines of the gas transportation organization Gas combustible natural and / or gas combustible natural dry renovation (hereinafter referred to as gas) in the calculated volumes agreed in Appendix No. 1 to the Agreement, and the GRU undertakes to take gas to use it On technological needs and losses in gas distribution networks arising in gas distribution networks belonging to the Buyer on the right of ownership and / or other legal grounds and pay the supplier the cost of gas and fee for supplied-to-service services.

Gas volumes agreed by the parties in Appendix No. 1 are determined on the basis of regulatory parameters in accordance with the methodology for calculating the specific indicators, pollutants in emissions into the atmosphere (reservoirs) at the gas economy facilities, developed by OJSC GipariumIgaz and approved by Rosgasification OJSC by order dated 04/17/1997 No. 1711. ";

Paragraph 2.3 "The actual volumes of gas loss in gas distribution networks are defined in the manner established by Section 4 of the Treaty" Procedure for accounting for the number and definition of gas quality indicators ";

Paragraph 4.3.1 "The volume of gas loss is determined by the" method of determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems "RD 153-39.4-079-01, approved by the Order of the Ministry of Energy of Russia dated August 01, 2001 No. 231, in the next order:

For the billing period from January to November 2016, the volume of gas loss is taken equal to 1/12 from the amount specified in Appendix No. 1 of the Treaty, and during the billing period December 2016, the volume of gas loss volume is determined by the formula: VP. December2016 \u003d V total. Just - v loss of row for 11 months,

V common. Losses - the difference between the total gas volume transmitted by the supplier at the exit from the main gas pipelines of the gas transmission organization into gas distribution networks of GRO for further transportation from 01/01/2016 to 31.12.2016, determined according to the acts drawn up in accordance with clause 4.4.1 of the contract, and gas volume, actually implemented by buyers (subscribers), including industrial and utility consumers, population and rho on their own and technological needs, from January 1, 2016 to December 31, 2016.

V losses of RC for 11 months - the volume of gas loss in the networks of GRO for 11 months from January to November 2016 inclusive, calculated on 1/12 from the volume specified in Appendix No. 1 of the contract and the acts specified in accordance with clause 4.4 .2 of the contract ";

Paragraph 4.3.2 "For emergency emissions in damage to gas pipelines or equipment that occurred due to the fault of 3-persons, the volume of gas is determined on the basis of joint acts of registration of accidents signed by the supplier and spin, containing data on the amount of emergency loss of gas, and calculating emergency emissions According to the "Methodology of determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems" RD 153-39.4-079-01, approved by the Order of the Ministry of Energy of Russia of 01.08.2001 No. 231. ";

Paragraphs 4.4, 4.4.1, 4.4.2:

"4.4 The supplier on time no later than the 3rd number of the month following the settlement month is in 2 copies, signs, fastens printing and sends the following acts to the address to sign:

4.4.2 Act on the number of supplied - accepted gas and provided with supply and sales services for the estimated period (Appendix No. 3. ".

Paragraph 5.1.2 to exclude from the contract.

The court recovered from Gazprom Interregional Samara LLC in favor of Syzrangaz OJSC, the costs of state duty in the amount of 1,000 rubles.

Applicant - Open Joint-Stock Company "Syzrangaz", disagreering with the decision of the court of first instance, filed an appeal complaint to the eleventh arbitration court, which requests the court decision to cancel and take a new judicial act.

The determination of the eleventh Arbitration Court of Appeal of June 3, 2016 is scheduled for the appeal on July 5, 2016 for 14 hours. 30 minutes.

Information on the adoption of an appeal complaint to the production, movement, about the time and place of the court session is placed by an arbitration court on the official website of the eleventh arbitration court on the Internet at the address: www.11aas.arbitr.ru in accordance with the articles of the Arbitration Procedure Code of the Russian Federation.

Representatives of the plaintiff at the court hearing supported the arguments of the appeal.

Representatives of the defendant objected to satisfy the appeal on the grounds set out in the recall.

The legality and validity of the contested judicial act is verified in accordance with the articles - the Arbitration Procedure Code of the Russian Federation.

As follows from the case file and established by the court of first instance, when concluding a gas supply contract No. 45-5-0001 / 16 dated November 1, 2015 between the Outdoor Joint-Stock Company "Syzrangaz" and a disagreement of Gazprom Mezhregiongaz SAMARA.

Appealing the judicial act, the applicant pointed out that the court of first instance did not reflect the grounds for which the rights refused to apply the rules to which the plaintiff refers. Also, according to the applicant, the court did not take into account that clause 2.3 of the Treaty proposed by the defendant and approved by the court goes beyond the subject of the contract. In addition, the court referred to a practice that does not have an uncertain value for a real dispute.

Having considered the arguments of the appeal, motivated review, having heard the explanations of the representatives of the parties and having studied the case file, the appellate court does not find grounds for the abolition of the contested judicial act.

According to Articles, the Civil Code of the Russian Federation, in the event of the parties from the Parties at the conclusion of the contract and transfer them to the Court, the terms of the contract for which there were disagreements are determined in accordance with the court decision.

The arguments of the appeal regarding the fact that the court's decision did not reflect the motives for which the court did not apply the rules of the right to which the plaintiff refers, the court did not indicate the imperative rule of law, which prescribes the inclusion of the disputed condition, and the like., Are unreasonable and contradict the actual circumstances of the case.

In the project of the contract by the defendant, paragraph 2.1 is described as follows: "The supplier undertakes to supply GRO at the outlet of the main gas transmission gas supply organization gas, natural and / or gas combustible natural dry (hereinafter referred to as gas), and gentle and pay for the supplied gas for technological Needs and losses in gas distribution systems. Gas volumes are agreed by the parties in Appendix No. 1, which is an integral part of the contract.

In the protocol of disagreements, the plaintiff proposed to state this paragraph as follows: "The supplier undertakes to supply GRO at the exit of the main gas pipelines of the gas transmission organization gas combustible natural and / or gas combustible natural dry (hereinafter referred to as gas) in the calculated volumes agreed in Appendix No. 1, And to take gas, use it to technological needs and to compensate for technological (valid) losses arising in gas distribution networks owned by the rollers on the right of ownership and on other legal grounds, pay the supplier the cost of gas and fee for supplying and distribution services.

Gas volumes agreed by the parties in Appendix No. 1 are defined in accordance with the method of determining gas costs on the technological needs of gas farm enterprises and losses in gas distribution systems (RD 153-39.4-079-01), approved by the Order of the Ministry of Energy of Russia of August 1, 2001 No. 231 "

In the response, the defendant offers this item to accept the version in the proposed version, in another, than in the offer, namely: "The supplier undertakes to supply GRO at the outlet of the gas pipeline gas pipelines gas combustible natural and / or gas combustible natural dry (hereinafter referred to as gas) In volumes agreed in Appendix No. 1 to the Agreement, and GRA undertakes to take gas, use it to technological needs and losses in gas distribution networks belonging to the Buyer on ownership and / or other legal grounds and pay the supplier the cost of gas and fee for supplying Sales services.

Gas volumes agreed by the parties in Appendix No. 1 are determined on the basis of regulatory parameters in accordance with the procedure for calculating the specifications, pollutants in emissions into the atmosphere (reservoirs) at gas economy facilities, developed by OJSC GiproniiGas and approved by Rosgasification OJSC by order from April 17, 1997 No. 1711. ".

In justifying the adoption of paragraph 2.1 of the Treaty in the editorial office of the plaintiff, the latter indicates that the revision of paragraph 2.1 of the contract proposed by the defendant obliges the plaintiff to accept and pay for the supplied gas for technological needs and losses in gas distribution systems. At the same time, the defendant does not specify which losses, and in which gas distribution systems.

In accordance with clause 7 of the main provisions of the formation and state regulation of prices for gas and tariffs for transportation services in the Russian Federation, approved by the Decree of the Government of the Russian Federation No. 1021 of December 29, 2000, the state regulation of tariffs for gas transportation services for gas distribution networks The federal executive authority in the field of state regulation of prices (tariffs). Such a body in accordance with the Decree of the President of the Russian Federation No. 373 of July 21, 2015 is the Federal Antimonopoly Service. The previous tariff regulation authority was the Federal Tariff Service.

Approved by the Order of the FTS of Russia of December 15, 2009 No. 411-E / 7 "Methodical instructions for regulating tariffs for gas transportation services for gas distribution networks" determine the principles of regulation and calculation of tariffs for gas transportation services for gas distribution networks, as well as the features of their application On the territory of the Russian Federation. Tariffs are applied in calculations for gas transportation services for gas distribution networks. Gas transportation services are gas distribution organizations whose unsconsidation or other legal grounds are gas distribution networks, all consumers of services that have gained access to gas distribution networks in accordance with the Decree of the Government of the Russian Federation of November 24, 1998 No. 1370 "On approval of the Regulation on providing access to organizations To local gas distribution networks. "

The article of the Civil Code of the Russian Federation provides that the burden of content bears the owner, unless otherwise provided by law or contract.

And as indicated by the claimant, the formulation of paragraph 2.1 of the contract containing the refinement: "In gas distribution networks belonging to the rollers on the right of ownership and on other legal grounds," complies with applicable standards and rules.

As follows from the one proposed during the trial of the embodiment of this point of the contract by the defendant, they expressed consent to this refinement.

Further, by the edition of this point of the contract, the plaintiff indicates that paragraph 2.1 of the treaty determines the subject of the contract. In accordance with the wording proposed by the supplier, gas is supplied "... for technological needs and losses in gas distribution systems." The connecting union "and", according to the plaintiff, suggests that we are talking about technological needs and technological losses in gas distribution systems, i.e. When transporting gas.

In paragraph 1.1. The parties agreed that the terms and definitions are subject to interpretation, including, according to the method of determining gas costs on the technological needs of gas farm enterprises and losses in the RD gas distribution systems 153-39.4-079-01, approved by the Order of the Ministry of Energy of Russia from August 1, 2001 № 231.

The statement offered by the plaintiff (GRA) the formulation of the contract point, according to the plaintiff, corresponds to this regulatory act, based on the following.

Paragraph 4.4. Methods No. 231 determines that they include gas costs for technological needs, and paragraph 6.1. Methods No. 231 defines the classification of losses in gas distribution systems.

In accordance with paragraph 6.1. Methods No. 231, loss in gas distribution systems are divided into "imaginary" and "valid".

The amount of gas obtained and used by the consumer, but not taken into account (and therefore unpaid) due to the imperfection of the gas consumption and accounting methods.

As the plaintiff indicates, his editorial board of this point of the contract complies with the current legislation and provides for the inclusion of the wording, which excludes the volume of losses of the supplier who are not related to the technological loss of GPU relatives associated with gas transportation.

In accordance with paragraph 5 of the Gas Supply Rules in the Russian Federation, approved by the Decree of the Government of the Russian Federation of February 05, 1998 No. 162, the supply contract must comply with the requirements of paragraph 3 of Chapter 30 of the Civil Code of the Russian Federation.

The article of the Civil Code of the Russian Federation determines that, under the supply contract, the supplier - a seller who makes entrepreneurship undertakes to convey due to the term or deadlines or purchased goods to the buyer for use in entrepreneurial activities.

Also in accordance with paragraph 2 of Art. The Civil Code of the Russian Federation to the relationship related to the supply through an affiliated network of gas applies rules on the energy supply contract.

Clause 1 Art. The Civil Code of the Russian Federation provides that the number of energy supplied to the subscriber and the energy used is determined in accordance with the accounting data on its actual consumption.

In accordance with the charter of Syzrangaz OJSC entrepreneurial activities are services for transporting gas.

However, in accordance with the definition of "imaginary" losses (clause 6.1. Methods No. 231) Gas is transmitted not to the GRO, but otherwise (not taken into account) to consumers.

Thus, for the implementation of its entrepreneurial activity of the GRO concludes a gas supply contract for technological needs and technological (valid) losses arising in gas distribution networks during gas transportation.

The adoption of this paragraph in the editorial office of the defendant with reference to paragraph 4.6 Methods No. 231, suggests that in the course of execution of the contract payment by the plaintiff of the entire volume of losses (loss), determined as the difference between the amount of gas released by the supplier with GDS in the grip and the amount of gas implemented by industrial consumers, population and rho on their own and technological needs, which does not comply with the provisions of existing regulatory acts and the current judicial practice.

The defendant, insisting on the adoption of this paragraph of the contract in the refined editors proposed by him, refers to the fact that the method No. 231 contains such definitions (terms) as "technological needs" and "gas loss in gas distribution systems".

In determining the terms of the contract, its subject and terms, the defendant was guided by the provisions of the current legislation, and used the terms specified in the method No. 231. The defendant believes that the formulation of the subject "... for technological needs and losses in gas distribution systems ..." corresponds to the named Methodology No. 231. The specified methodology as in terms of determining the gas balance of the gas distribution organization (clause 4.1.) And in the formula for determining the amount of loss, as an articles of the balance of the gas distribution organization (p. 4.6), does not contain the term "real", Which insists the plaintiff. According to the defendant, the plaintiff, concopters the subject of the contract, in fact, limits its obligation under the Treaty to pay the supplier of the cost of gas and fees for supplying and sales services only in the calculated volume, thereby leveling its obligation to reimburse the value of the value of the actual gas loss, which inevitably There are plaintiff's gas distribution systems in the process of transporting gas to subscribers. Gas loss, which inevitably arise in the system of gas distribution of the plaintiff, according to the period of delivery and transportation period, are calculated in the manner prescribed by paragraph 4.6 of the methodology No. 231.

Further, the defendant indicates that the procedure for determining the volume of gas losses, enshrined in paragraph 4.3.1 of the contract in the editorial office of Gazprom Interregional Samara LLC corresponds to paragraph 4.6 of the methodology No. 231, since it determines the loss of gas in a manner similar to the procedure established in clause 4.6 of the technique No. 231. Since clause 4.6 Methods No. 231 points exactly on "gas loss", which are determined by the formula, the defendant believes that the addition of the contract with the words "technological (valid)" losses are divided with the principles laid down in the procedure No. 231, and except That deliberately creates contradictions in the mechanism of execution of the contract.

The court of first instance lawfully indicated that he considers the insolvent arguments of the plaintiff in this part of disagreements on the following grounds.

According to paragraph 2 of Art. Of the Civil Code of the Russian Federation to the relations related to the supply through an affiliated network of gas, oil and petroleum products, water and other goods, rules on the power supply contract (Art. - Civil Code of the Russian Federation) are used, unless otherwise established by law, other legal acts or not It follows from the essence of the obligation.

By virtue of Art. Civil Code of the Russian Federation Power supply contract relates to public agreements.

Clause 3 of the Civil Code of the Russian Federation, it was established that laws and other legal acts on energy supply are applied to relations under an energy supply contract, and other legal acts about energy supply, as well as the mandatory rules adopted in accordance with them.

From the foregoing, it follows that controversial legal relations are governed by paragraph 6 of Chapter 30 of the Civil Code of the Russian Federation (energy supply), the provisions of the Federal Law of March 31, 1999 No. 69-FZ "On Gas Transportation in the Russian Federation", Gas Supply Rules No. 162, as well as Methodology No. 231, since the subject of the contract is the supply of gas for technological needs and gas loss in gas distribution systems.

By virtue of paragraph 21 of the Gas Supply Rules, delivery and gas selection without taking into account its volume are not allowed. Accounting for gas volume is carried out in the manner approved by the Ministry of Energy of the Russian Federation (paragraph 22 of the Rules).

Order of the Ministry of Energy of Russia dated December 30, 2013 No. 961 approved the rules for accounting of gas, which establish the procedure for taking into account the number (volume) of the extracted, transported, processed, stored and consumed natural gas, oil (associated) gas, rehabiliated dry gas, gas from gas condensate deposits, obtained and collected by gas and oil refining organizations, and gas produced by gas and oil refineries (clause 1.1 of the rules of gas metering).

According to paragraph 2.3, gas accounting rules during transportation is subject to gas: received from the shipper for transportation; submitted to the consignee; transmitted by one organization of pipeline transport another organization of pipeline transport; lost.

By virtue of para. 2 p. 2.10 Gas metering rules for gas supplies by gas transmission organization Gas distribution organization The volume of gas is measured by measuring and (or) technical systems and devices with measuring functions of a gas transmission organization.

Of the above provisions of the regulations, it follows that the accounting of the total amount of gas transmitted from the gas transmission organization of the gas distribution organization is mandatory.

By virtue of paragraph 2.11, gas accounting rules The amount (volume) of the gas monthly from the beginning of the year is taken into account in the form of gas balance.

In accordance with paragraph 3.5 of the Rules for accounting of gas on the basis of activities in the reporting period, the organization is the balance of natural gas production on the basis of acts of acceptance and commissioning of the amount of mined transmitted for transportation and other organizations adopted from other organizations burned on the torch installations used on their own Production and technological needs, taking into account the actual losses.

In the process of transporting gas for gas distribution networks, gas leaks (gas loss) are inevitable, associated with the lesions of gas pipelines and the valves and equipment installed on them. These leakage are inevitable due to the impossibility of achieving the absolute tightness of the threaded and flange compounds, shut-off valves, gas equipment (clause 3.1.1. Methods for calculating the specific indicators of pollutants in emissions (discharges) into the atmosphere (reservoirs) at gas economies. Saratov, GiproniiGas, 1996).

In order to organize objective accounting of gas costs on technological needs and gas loss in the systems of its distribution, ensuring rational and economical use of gas by gas distribution organizations of the fuel and energy complex of the Russian Federation, as well as reduced gas losses by order of the Ministry of Energy of the Russian Federation dated August 1, 2001 No. 231 approved the technique Definitions of gas costs on the technological needs of enterprises of gas economy and losses in the distribution systems of the RD 153-39.4-079-01 gas distribution systems.

As follows from clause 4.1 of Methods No. 231 Gas balance of gas distribution organizations can be represented in the form of an equation connecting the article of the parish and gas fuel consumption: QH \u003d QCH + QTH + QAV + QBT + QPP (where: QN is the amount of gas coming from the supplier; QCH - the amount of gas consumed on its own needs; QTH - the amount of gas consumed on technological needs; QAB - the amount of gas consumed to carry out emergency operations; QBT - gas loss in gas distribution systems; Qtic - the amount of gas implemented by gas distribution organization to industrial consumers and population.

In accordance with clause 4.6, gas loss No. 231 are determined by the formula: the amount of gas coming from the supplier is a monthly confirmed by a 2-sided act (reception, vacation) by the supplier and the gas distribution organization minus the amount of gas implemented. In turn, the amount of gas implemented is determined by the formula: the amount of gas implemented by industrial consumers monthly (including the amount of gas implemented by the plaintiff's supplier to its own and technological needs), confirmed by a 2-third-party act, plus the amount of gas implemented by the population monthly (calculated According to the existing standards, and if there are meters, according to their testimony).

As follows from clause 4.6 Methods No. 231, determined by the formula of gas loss, are the difference between the total amount of gas received from the supplier in the gas distribution organization (plaintiff) and accountable by means of measurements in the manner prescribed by law, and the amount of gas implemented by the supplier to all Buyers (the number of which is defined in the manner prescribed by law).

In essence, clause 4.6 of Methods No. 231 establishes a method for determining the actual gas loss in its distribution systems.

At the same time, the method No. 231 includes the norm on the basis of which it is possible to calculate planned approximate losses (clause 6.2.1 of Methods No. 231), for example, in order to calculate the tariffs of a gas distribution organization for gas transportation, which follows from the information letter FTS of the Russian Federation of June 28, 2005 No. CH-3923/9 "On accounting of gas losses".

So, according to paragraph 6.2.1, the methods No. 231 operational (technological) gas loss in quantitative terms can be calculated in accordance with paragraphs 2.1.3 - 2.1.8, 3.1.1 and 3.1.2 methods for calculating the specific indicators of pollutants Substances in emissions (discharges) into the atmosphere (reservoirs) at gas farm facilities (Saratov, hypronyagaz, 1996) or to be determined by means of natural measurements of gas leaks to the instrument method on real objects - representatives of gas supply systems with subsequent statistical processing of measurement results. Optimal (to achieve reliable results) is a combination of both methods.

At the same time, gas losses include gas losses through detachable compounds (due to their leaks) on gas pipelines, reinforcement and equipment, since absolutely complete tightness of flange, threaded and arm connections is almost unattainable.

It should be borne in mind that the volume of operational (technological) gas losses, determined on the basis of the specific indicators established in the methodology (hyperminigas, 1996), is indicative (planned), since in the process of gas transportation, these losses can be reduced to a minimum due to the application of new techniques and Materials, as well as improving the quality of servicing gas supply systems (paragraph 6.2.1 of the methodology No. 231), or on the contrary, exceed the calculated (planned) volume due to improper maintenance of gas supply systems, as well as for other reasons, for example, due to damage to the gas pipeline, gas embezzlement, technological Process, gas transportation modes (pressure, gas density) associated, including with a temperature factor.

Thus, according to the results of the activity in the reporting period, the actual volumes of gas loss may differ from planned (approximate) volumes of gas loss, which were determined by the estimated method in accordance with the methodology (hyperminigas, 1996) on the basis of specific indicators.

From the system interpretation of paragraphs 21, 22 of the gas supply rules, paragraphs 2.3, 2.10, 3.5 of the Gas metering rules, as well as paragraphs 4.1 of Methods No. 231, it follows that not only the total utility transmitted from the provider in the plaintiff is subject to accounting for gas balance But the amount of gas actually lost during its transportation.

As follows from the actual circumstances of the case and terms of the contract in the editorial office of the defendant, the gas is transferred by the supplier at the exit of the main gas pipelines of the gas transmission organization in the gas distribution networks of the GRO (plaintiff) for further transportation.

Consequently, due to the above rules of the law, not only the total volume of gas received from the supplier in the gas distribution organization (plaintiff), but also the volume of gas, actually lost during its gas distribution networks belonging to the gas distribution networks belonging to gas distribution networks belonging to gas distribution and reflection in the relevant acts. Gas distribution organization (plaintiff).

The court of first instance emphasized that the plaintiff incorrectly applies the interpretation of the connecting union "and", stating that the connecting union "and" suggests that it is a weselves about technological needs and technological losses in gas distribution systems.

In accordance with Art. The Civil Code of the Russian Federation, when interpreting the terms of the contract, the court takes into account the literal meaning of words and expressions contained in it. The literal importance of the contract condition in the event of its ambiguity is established by comparing with other conditions and meaning of the contract as a whole. If the rules contained in the part of this article are not allowed to determine the content of the contract, the actual general will of the parties should be clarified, taking into account the purpose of the contract. At the same time, all relevant circumstances are taken into account, including the negotiations and correspondence prior to the contract, the practice established in the mutual relations of the parties, the usual, the subsequent behavior of the parties.

According to the sensible Dictionary of the Russian Language (Ozhegov S. I., Swedov N. Yu. Explanatory dictionary of the Russian language: 80 LLC of words and phraseological expressions / Russian Academy of Sciences. Institute of Russian Language. V. V. Vinogradova. - 4th ed. , supplemented. - M.: Azbukovnik, 1999. - 944 p.) Union "and" - single or repeating, connects homogeneous members of the sentence, as well as a part of a complex proposal.

In the context of the terms of the contract, the court believes that the use of the parties to the Connecting Union "and" means that with interpretation, both conditions connected by this Union should be taken into account.

As the defendant indicates, when determining the terms of the contract, its subject and terms, the defendant was guided by the provisions of the current legislation, and used the terms indicated in the Methodology No. 231.

So in the Methodology No. 231, the following wordings are used, which contain the words "technological needs and losses", namely: 1) in the preamble: in order to organize objective accounting of gas costs for technological needs and losses in its distribution systems; 2) Section 1. Scope: It will allow to organize an objective accounting of gas costs to technological needs and gas loss in its distribution systems; 3) SECTION 4. Gas balance of gas distribution organizations: QBT - gas loss in gas distribution systems; 4) clause 4.6: gas loss; 5) Section 6. Gas loss in gas distribution systems.

Consequently, the court of first instance reasonably considered the arguments of the defendant in this part reasonable, and therefore, the points of the contract in the editorial office of the defendant, which contain the words "technological needs and losses", comply with the current legislation, and the use of the Connecting Union "and" means With the interpretation of the contract, it is necessary to take into account both conditions connected by this Union.

Thus, the court of first instance emphasically considered that paragraph 2.1 in the defendant proposed by the defendant: "p. 2.1. The supplier undertakes to supply GRO at the outlet of the main gas pipelines of the gas transportation organization Gas combustible natural and / or gas combustible natural dry (hereinafter referred to as gas) in the volumes agreed in Appendix No. 1 to the Agreement, and the GRU undertakes to take gas, to use it on technological needs and Losses in gas distribution networks belonging to the Buyer on the right of ownership and / or other legal grounds and pay the supplier the cost of gas and fee for supplies - sales services.

Gas volumes agreed by the parties in Appendix No. 1 are determined on the basis of regulatory parameters in accordance with the procedure for calculating the specifications, pollutants in emissions into the atmosphere (reservoirs) at gas economy facilities, developed by OJSC GiproniiGas and approved by Rosgasification OJSC by order of April 17, 1997 No. 1711. " Fully complies with the law, is made by the court, and the adoption of this paragraph of the contract in the editorial office of the plaintiff should be rejected.

After analyzing the argument of the complaint regarding the wrong adoption of paragraph 2.1, the judicial board believes that the court of first instance, having studied paragraph 2.1 of the treaty sets out the editorial office of the parties, after which, taking it in the editorial office of the defendant, sets out the legal grounds for which it came to this conclusion.

Thus, the court decision contains conclusions and grounds (motives) for which the court recognized the arguments of the plaintiff untenable. The conclusions of the court outlined in the decision are consistent, logical and comply with the actual circumstances of the case. The norms of material right are applied correctly. Violations of the norms of procedural law that could be the basis for the abolition of the appealed judicial acts, there is no cassation instance.

In the draft contract, paragraph 2.3 is set forth by the defendant as follows: "The actual volumes of gas loss in gas distribution networks are determined in the manner established by section 4 of the contract" Procedure for accounting for the number and definition of gas quality indicators ".

The plaintiff considers it necessary to state item 2.3 as follows: "When determining the actual volume of gas to technological needs, technological (valid) gas loss, the parties are guided by the rules of gas accounting, utensils. Order of the Ministry of Energy of Russia dated December 30, 2013 No. 961, a methodology for determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems (RD 153-39.4-079-01) and the order established by Section 4 of the Treaty of Treaty "The order of accounting for quantity and definitions Gas quality indicators. "

In the substantiation of the presentation of this point in the editorial office of the plaintiff, the latter refers to the fact that the editorial office of determining the volume of gas on technological needs and technological losses corresponds to the subject of the contract and contains a reference to the regulatory act, which provides for a mechanism for determining such a gas volume.

At the same time, the plaintiff believes that the editors of the item offered by the supplier goes beyond the subject of the contract.

Taking into account Art. Civil Code of the Russian Federation Interpretation of the terms of the contract should proceed from the literal meaning of words and expressions contained in it.

In order to eliminate controversial situations, the plaintiff considers not an acceptable adoption of the editorial board, which contains a reference to gas loss in gas distribution networks without indicating that these are technological (valid) losses.

The defendant suggests item 2.3 of the Treaty to leave the supplier's editorial office, since the reference of the plaintiff to the method No. 231 in paragraph 2.3 increases the volume (content) of the contract, and does not affect the rights and obligations of the parties and the order of gas accounting, since clause 2.3 contains sending positions to Section 4 Agreement (order of accounting for the number and determination of gas quality indicators), and in section 4 of the contract, clause 4.3 defines cases under which the provisions of the Methodology No. 231 are applied.

By accepting this item in the editorial office of the defendant, the court of first instance referred to the rules for accounting gas, approved. Order of the Ministry of Energy of Russia of December 30, 2013 No. 961, and on the method No. 231 contained in paragraph 1.1 of the contract.

Regarding paragraph 4.3.1 of the Agreement, the court of first instance lawfully indicated the following.

In the draft contract, paragraph 4.3.1 is set forth by the defendant as follows: "The volume of gas losses is determined by the" Methodology for determining gas costs for the technological needs of gas farm enterprises and losses in gas distribution systems "RD 153-39.4-079-01, approved by the order of the Ministry of Energy of Russia Of August 01, 2001 No. 231, in the following order:

For the billing period from January to November 2016, the volume of gas loss is taken equal to 1/12 from the amount specified in Appendix No. 1 of the Treaty, and during the billing period December 2016, the volume of gas loss volume is determined by the formula: VP. December 2016 \u003d V Society. loss - V loss of row for 11 months,

VP. December 2016 - the remainder of the gas loss of Gro.

V common. Losses - the difference between the total gas transmitted by the supplier at the exit from the main gas pipelines of the gas transmission organization into gas distribution networks of GRO for further transportation from 01/01/2016 to 31.12.2016, determined according to the acts drawn up in accordance with paragraph 4.4.1 of the contract, and gas volume, actually implemented by buyers (subscribers), including industrial and utility consumers, population and rho on their own and technological needs, from January 1, 2016 to December 31, 2016.

V losses of RC for 11 months - the volume of gas loss in the networks of RC for 11 months from January to November 2016 is inclusive, calculated on 1/12 from the amount specified in Appendix No. 1 of the Treaty and indicated in the acts drawn up in accordance with paragraph 4.4 .2 of the contract.

The plaintiff in the disagreement protocol proposed this paragraph to state as follows:

Technological (valid) gas loss in accordance with section 6 of the methodology (RD 153-39.4-079-01) are divided into two groups: operational losses and emergency emissions.

The operational losses in gas distribution networks in the rho on the right of ownership or other legal grounds, the volume of gas is determined by the estimated method in accordance with section 6 of the method of determining gas costs to the technological needs of gas farm enterprises and losses in gas distribution systems (RD 153-39.4- 079-01), approved by order of the Ministry of Energy of Russia dated August 1, 2001 No. 231 and the methodology for calculating the specific indicators of pollutants in emissions (discharges) into the atmosphere (reservoirs) at the objects of the gas economy developed by OJSC Gipariagas and the approved Rosgasification OJSC "

GROs every month until the 2nd day of the month following the reporting, provides the supplier to calculate operating losses in accordance with the methodology (RD 152-39.4-079-01). "

In support of the adoption of this point, the plaintiff refers to the following as the defendant, paragraph 4.3.1, proposed by the defendant. And representing the formula for calculating the technological losses of OJSC Syzrangaz does not comply with the current legislation.

The rules for the supply of gas in the Russian Federation (p. 1 and 5) determine the relationship between suppliers and buyers of gas and are mandatory for all legal entities involved in gas supply relations through pipeline networks. The supply of gas is made on the basis of an agreement between the supplier and the buyer concluded in accordance with the requirements of the Civil Code of the Russian Federation, federal laws, these rules and other regulatory legal acts.

By virtue of paragraph 21 of the Rules of Gas Supply Delivery and Gaza Selection without taking into account its volume are not allowed. Paragraph 22 of the Rules of Gas Supply provides that accounting of the volume of gas transmitted by the buyer is made by control and measuring devices of the transmitting gas, and is issued by a document signed by the parties in form and within the deadlines specified in the gas supply contract. In terms of malfunction or absence of control and measuring devices, the transmission side of the transmitted gas is taken into account by the instrumentation of the receiving gas receiving parties, and in their absence or malfunction - in terms of gas consumption, the corresponding design capacity of uncomclosed gas consumption and time during which gas was supplied During the malfunction of the instruments, or another method provided by the contract (paragraph 23).

Given that both the plaintiff and the defendant, there are no gas metering devices, the contract parties established that when determining the volume of technological (valid) gas losses, they are guided by the method No. 231, in accordance with clause 6.1 of which gas losses are divided into imaginary and valid.

In turn, the actual loss of gas is divided into two groups:

1. Operational gas leaks in gas pipelines and equipment, as well as gas loss when carrying out drainage - bulk operations at the SS, GNP, AGZS, reservoir installations;

2. Emergency gas emissions during damage to gas pipelines and equipment.

Operational gas leaks include gas loss through detachable compounds (due to their leaks) on gas pipelines, fittings and equipment.

Operating gas loss in quantitative terms are calculated on the basis of technical data and characteristics of gas pipelines used for transportation (PP 2.1.3-2.1.8; 3.1.1. And 3.1.2 Methods for calculating the specific indicators of pollutants in emissions (discharges) into the atmosphere (reservoirs) of gas facilities).

In the information letter of FTS of Russia dated June 28, 2005 No. CH-3923/9 in order to resolve disagreements arising between suppliers, gas consumers and gas distribution organizations on accounting of gas losses are given by the following explanations: "The difference between the total gas received from the supplier ( According to the gas metering units established on the GDS) and the volume of gas implemented by consumers, including the population and grip (according to gas metering devices in consumers or in the event of their absence or non-compliance with the requirements of standards - on established consumption and / or design capacity standards Gasosprinting equipment) forms gas loss. At the same time, the responsibility for it is distributed between the provider of the Association and Gro - the plaintiff as follows:

The financial result of the gas supplier must include losses (profit) obtained:

Due to the deviation of the actual gas consumption by the population on domestic needs from consumption standards, approved in the prescribed manner, due to the fact that the resulting gas loss arising from this loss is not losses during gas transportation.

Due to the deviation of gas volumes due to measurement errors of installed gas consumption metering devices for GDS, in industrial consumers and the population. Accounting instruments error is determined on the basis of passport data and in accordance with GOST 8.143-75.

The plaintiff considers the proposed supplier to determine technological losses as not as provided by section 6 of the method No. 231 "Gas loss in gas distribution systems", indicating that paragraph 4.1. This technique provides a possible formula for gas balance in the form of the equation: Qc \u003d QCH + QTB + QAV + QBT + QPP.

In this formula, the initial components of such a balance are used, including the QTN - the amount of gas spent on technological needs and QBT - gas loss in gas distribution systems.

In paragraph 4.4. Methods No. 231 gives the wording of gas flow to technological needs, and in paragraph 4.6. The techniques are assumed to determine the loss of gas according to the formula similar to the one that offers a gas supplier: Qtic \u003d qub - Q.

The plaintiff indicates that the formula in the form that is proposed by the supplier is not provided for by any regulatory act, with paragraph 4.1. Methods No. 231 contains a recommendation formulation - "The gas balance of the gas distribution organization can be represented in the form of an equation ..." and is not a reason for calculations between the supplier and Gro, which, in the opinion of the plaintiff, suggests that the legislator provides another possible option For the Gas Balance of Gro.

Next, the plaintiff refers to the fact that the analysis provided for by paragraph 4.6. Methods No. 231 of the formula for determining the gas loss (similar to the supplier's formula) makes it possible to conclude that we are talking about gas tolerable, since the difference between the amount of gas coming from the supplier is determined and the amount of gas is implemented. At the same time, the amount of gas implemented is defined as the sum of the amount of gas implemented by industrial consumers and the amount of gas implemented by the population.

Taking into account the contract concluded by the gas supplier for the sale of GRO gas on technological needs and technological losses, this volume of gas is taken into account in the amount of gas implemented by industrial consumers. Thus, the determination of the volume of gas losses along the supplier proposed by the supplier cannot be applied to the determination of the volume of technological losses of the row.

This conclusion, as indicated by the plaintiff, is confirmed by the information letter of the FST of Russia dated June 28, 2005 No. CH-3923/9 - "The difference between the total gas volume received from the supplier (according to the gas metering units established for GDS) and the volume of gas implemented Consumers, including the population and grip (according to accounting devices in consumers or in the case of their absence or inconsistencies, the requirements of standards - on the established regulations of consumption and / or design capacity of gas-grade equipment) forms gas to be formed ... ".

In the preamble of the letter it is indicated that it is published in order to resolve disagreements on the issue of accounting for gas losses and it is a gas in it.

According to the plaintiff, the formula proposed by the supplier goes beyond the subject of the contract and the assignment of the entire volume of "loss" gas to the financial result of the plaintiff is invalid and contrary to the above documents.

Objecting in this part of the disagreement, the defendant disagree with the argument of the claimant to determine the volume of gas loss, which occurs in the gas distribution networks of the plaintiff in the process of transporting gas, exclusively by calculating.

At the same time, the defendant believes that the procedure for determining the volume of gas losses established in clause 4.3.1 of the contract complies with the legislation, referring to the following.

OJSC Syzrangaz is a gas distribution organization - a specialized organization providing services for transporting gas on gas distribution networks that have it at the right of ownership or other legal grounds.

In the process of transporting gas on gas distribution networks, leaks (loss) of gas inevitably arise (loss), since absolutely complete tightness of flange, threaded and arm connections on gas pipelines, reinforcement and equipment is practically unattainable (clause 6.2.1 of Methods No. 231 and paragraph 3.1.1 Methods for calculating the specific indicators of pollutants in emissions (discharges) into the atmosphere (reservoirs) at the objects of gas economy. Saratov, hypronyagaz, 1996). In addition, the volume of losses depends on the implementation of the activities specified in clause 6.3. Methods No. 231.

To reimburse the provider of the value of the volume of gas loss, inevitably emerging during its transportation on gas distribution networks of the GRO, OJSC Syzrangaz concludes with the gas supplier of the gas supplier.

At the time of the conclusion of the contract, it is impossible to determine the exact (actual) volumes of gas loss, which may occur during the transportation process. Therefore, by virtue of the specifics of legal relations at the time of the conclusion of such a contract, the amount of gas is indicative (planned) and is determined in the established procedure.

It should be borne in mind that the estimated method for determining the loss of gas is probabilistic, because When calculating, data that have absolute values \u200b\u200bor correction coefficients are taken as the basis.

At the end of the delivery and gas transportation period, the actual volumes of gas loss may differ from "planned (calculated)" volumes of gas loss volumes, since, as noted above, absolutely complete tightness of flange, threaded and arm connections on gas pipelines, fittings and equipment is almost unattainable.

In addition, it should be borne in mind that the actual losses depend not only on the state of gas distribution networks, but also from the technological process of gas transportation (pressure, gas density associated, including with a temperature factor).

As indicated by the FST of Russia in his letters of June 3, 2010 Ex. № 9-473 and dated June 10, 2010 Ex. No. 9-502, the actual volumes of technological losses depend on the technological process, gas transportation modes (pressure, gas density) associated, including with a temperature factor, as well as from the state of gas distribution networks, they may differ from the planned.

Also of Russia in a letter dated June 10, 2010 isx. No. 9-502 clarifies that if the proven volume of technological losses differs from accountable in tariffs (that is, from "planned (calculated)" volumes of gas loss volumes)), GRU must reimburse the supplier the cost of gas lost during transportation, in the amount actually The gas transportation period has undergone. If the proven volume of technological losses actually developed and paid by the supplier is distinguished from the volume of technological losses included in the gas transportation tariff, then the difference can be taken into account when calculating the gas transportation tariff for gas distribution networks for the next adjustable period in the event of submission of justifying documents.

In the Decree of the FAS of the Ural District of September 16, 2011 No. F09-5699 / 11 in case number A76-25984 / 2010, the court also indicated that if the proven volume of technological losses differ from the price recorded in the tariffs, then the GRU should compensate for the provider Gas lost during transportation, in the amount of the gas transportation actually in this period.

The Supreme Arbitration Court of the Russian Federation agreed with the conclusions of the FAS of the Ural District (definition of the Supreme Arbitration Court of the Russian Federation of January 10, 2012 No. A76-25984 / 2010) No. A76-25984 / 2010.

Thus, the authorized body of the executive authority in the field of state regulation of prices (FTS of Russia) and the court directly indicate that the actual volume of gas loss may differ from the "planned (calculated)" volume of gas loss. At the same time, if the actual volume of gas loss exceeds the "planned (calculated)" volume of gas loss volume, the GRU should reimburse the supplier the cost of gas lost during transport, in the amount of the supply and gas transportation and transportation period.

The defendant indicates that from all legislation in the field of gas supply, only the technique No. 231 establishes a method for determining gas losses.

Based on the formula for determining the gas loss set in clause 4.6 of Methods No. 231, it follows that gas loss is defined as the difference between the amount of gas received from the supplier in gas distribution networks, and the amount of gas, implemented by buyers (consumers).

This conclusion is confirmed in judicial practice (Resolution of the FAS of the Volga District of October 13, 2011 in case No. A55-19422 / 2010, Decree of the Arbitration Court of the Volga district of March 03, 2015 No. F06-19597 / 2013 in case No. A55-2168 / 2014, Resolution of the FAS of the Volga District of July 17, 2013 in case number A55-27660 / 2012).

So, in accordance with clause 4.6, gas loss No. 231 is determined by the formula: the amount of gas coming from the supplier monthly, confirmed by a 2-third-party act (reception, vacation) by the supplier and the gas distribution organization minus the amount of gas implemented.

In turn, the amount of gas implemented (also in paragraph 4.6.) Is determined by the formula: the amount of gas implemented by industrial consumers is monthly (including the amount of gas implemented by the provider of the plaintiff to its own and technological needs), confirmed by 2-third-party act, plus the number Gas implemented by the population monthly (calculated on the current standards, and if there are meters, according to their testimony).

By virtue of the law, supply and gas selection without taking into account its volume is not allowed, and gas accounting is carried out in the manner and in the methods established in relevant laws and regulatory acts (Civil Code of the Russian Federation, the LCD of the Russian Federation, the rules of gas supply and gas accounting rules, etc.) .

Supplier, carrying out a gas accounting, according to the results of the gas supply period, has data on the amount of gas entered into the gas distribution network of the GRO, and the volume of gas implemented by the provider to all buyers (subscribers), incl. And Gro, and, therefore, can determine the resulting difference.

The difference between the total gas received from the supplier in gas distribution networks of the GRU, and the volume of gas implemented by the provider to buyers (subscribers), including industrial and utilities (subscribers), the population and grip on their own and technological needs, forms .

By virtue of clause 4.1 of techniques No. 231, gas balance of gas distribution organizations can be represented in the form of an equation that binds the article of the arrival and gas fuel consumption.

In turn, the loss of gas, by virtue of clause 4.6 of Methods No. 231, is defined as the difference between the total gas volume received from the supplier in the gas distribution network, and the volume of gas implemented by the provider to buyers (subscribers), including industrial and utility household customers (Subscribers), the population and gas distribution organization (Syzrangaz OJSC) on its own and technological needs.

The procedure for determining the volume of gas losses, enshrined in paragraph 4.3.1 of the contract in the editorial office of Gazprom Mezhregiongaz Samara LLC also reduces that it determines the volume of gas loss as a difference between the total gas transmitted by the supplier at the exit of the main gas pipelines of the gas transmission organization in gas distribution networks Syzrangaz OJSC and gas volume, actually implemented by buyers (subscribers), including industrial and utilities (subscribers), the population and OJSC Syzrangaz on their own and technological needs.

The court of first instance lawfully considered these arguments of the respondent substantiated, so the procedure for determining the volume of gas loss, enshrined in paragraph 4.3.1 of the contract in the editorial office of Gazprom Interregional Samara LLC complies with the requirements of the legislation and clause 4.6 of Methods No. 231, the claimant's requirements of claim 4.3.1 . are unreasonable.

As follows from the materials of the case, Gazprom Interregional Samara LLC has repeatedly appealed to the Arbitration Court of the Samara Region with the claim to Syzrangaz OJSC on the recovery of the gas debt amount for gas supply agreements to fill the volume of losses (Resolution of the Volga District of October 13, 2011 Case No. A55-19422 / 2010, Resolution of the Arbitration Court of the Volga district of March 03, 2015 No. F06-19597 / 2013 in case No. A55-2168 / 2014, Resolution of the FAS of the Volga District of July 17, 2013 in case number A55-27660 / 2012, Resolution of the FAS of the Volga district dated April 07, 2011 in case number A55-6812 / 2010).

In these disputes of OJSC Syzrangaz also stated objections to the requirements of Gazprom Interregional Samara LLC, the essence of which was reduced to the fact that the volume of gas loss arising on gas distribution networks can not exceed "planned (calculated)" volume loss volumes agreed In the contract, and also referred to, the volume of gas loss should be determined solely by the estimated method in accordance with clause 6.2 of the methodology No. 231.

Meanwhile, in the judicial acts adopted within the framework of these cases, the arguments and objections of Syzrangaz OJSC are untenable, and the requirements of Gazprom Mezhregiongaz Samara LLC were substantiated, while noted as follows:

Natural network gas can be received by subscribers only through the network of the gas distribution organization, therefore the amount of gas implemented by subscribers, in fact, should be equal to the number of transported gas;

The gas supplier is not a consumer, it does not have gas-wide equipment, there are no gas distribution networks, therefore, there is no technological loss of gas;

The volume of process losses of gas are indicative and defined by FTS of Russia for GRA when calculating the tariff for gas transportation services for gas distribution networks;

The gas supplier is obliged to reimburse the cost of the services rendered in the volume that is recognized by subscribers (population);

The loss of gas that occurred in the grip networks is not a volume of gas implemented by the population;

For the estimated periods - from January to November, the parties take volumes of gas losses in the amount of 1/12 from the planned (calculated) volume specified in the agreement, and over the billing period December month of the Parties determine the volume of gas loss on the formula for calculating actual losses;

The actual volume of gas loss is calculated by Gazprom Interregional Samara LLC in accordance with the terms and conditions of the contract and the current method No. 231;

Only gas distribution organization has reliable information about the causes and size of the actual gas loss in networks, since the supplier has no networks nor equipment, does not move gas and is not a gas consumer, in addition, unlike the rules for establishing a tariff for services for services for GRO, when setting tariffs for the service provider, regulatory documents are not provided for the inclusion of material costs in the form of gas loss.

It should also be noted that the information letter of the FST of the Russian Federation of June 28, 2005 No. CH-3923/9 "On Accounting Losses" is a recommendatory, but not mandatory, and, therefore, its provisions can only be applicable if the parties Agreement on the possibility of holding settlements on the issue of incorporating gas losses is in the manner defined in the FTS letter. There is no such agreement between the plaintiff and the defendant, the evidence of the reverse claimant in the case file is not presented.

In addition, according to the explanations of the FTS, which are contained in a letter of the FTS of the Russian Federation of June 28, 2005 No. CH-3923/9, the volume of technological loss of gas in gas distribution systems (operational leaks, etc.) and, accordingly, the level of expenditure of rho on this article Determined by the procedure No. 231 in order to calculate the tariffs of GRO.

Thus, the "calculated" method for determining the technological loss of gas, established by clause 6.2 of the methodology No. 231, is applicable for the purposes of determining "planned (calculated)" volumes of losses for the future period, as well as for the purpose of calculating the tariffs of the row (plaintiff), because At that time, there are no data at that time, allowing to determine the actual volumes of gas loss.

The definition of the actual volume of gas, lost during its transportation, is consistent with the objectives defined in Methods No. 231, as well as with the provisions of other regulatory acts in the field of gas supply, since it makes it possible to conduct an objective accounting of gas consumption.

As follows from Methods No. 231, this document approved the Ministry of Energy of the Russian Federation in order to organize objective accounting of gas costs for technological needs and gas loss in the systems of its distribution, ensuring the rational and economical use of gas by gas distribution organizations of the fuel and energy complex of the Russian Federation, as well as reduced gas loss .

On the contrary, the determination of gas losses exclusively the estimated method does not meet the objectives of this methodology, since it does not allow for the objective accounting of gas costs, and also leads to the fact that the owner of gas distribution networks will not be interested to conduct activities aimed at reducing gas losses, with that The degree of caringness and diligence, which is required of it.

In view of the foregoing, the court of first instance reasonably considered that paragraph 4.3.1 of the contract in the editorial office of the Supplier in its essence does not contradict paragraph 4.6 Methods No. 231, since it determines the actual volume of gas loss as a difference between the total gas transmitted by the supplier in gas distribution networks of JSC "Syzrangaz" and gas volume, actually implemented by customers (subscribers), incl. OJSC Syzrangaz, so this item should be taken as the editorial office of the defendant.

Under paragraph 4.3.1 of the Treaty, the plaintiff points out in its complaint that "deciding on the inclusion of the condition that is not provided for by the imperative norm of law, the court actually replaces the legislative power."

At the same time, this argument of the complaint, the judicial board deviates, as unreasonable.

By virtue of paragraph 1 of the Article Civil Code of the Russian Federation, the Treaty must comply with the rules established by law and other legal acts (imperative standards) in force at the time of its conclusion, that is, the parties are not entitled to enter into an agreement on the terms contrary to the law.

Consequently, by virtue of paragraph 2, Articles of the Civil Code of the Russian Federation, citizens (individuals) and legal entities are free to establish their rights and obligations on the basis of the contract and in identifying any agreements that do not contradict the legislation.

The draft contract of clause 4.3.2 is described as follows:

"For emergency emissions in damage to gas pipelines or equipment that occurred due to the fault of 3-persons, the volume of gas is determined on the basis of joint acts of registration of accidents signed by the supplier and spin, containing data on the amount of emergency loss of gas, and calculating the amount of emergency emissions by" method-determination of expenses Gas to the technological needs of enterprises of gas economy and losses in gas distribution systems »RD 153-39.4-079-01, approved by the Order of the Ministry of Energy of Russia dated August 1, 2001 No. 231."

In the Protocol of Disagreements, this item plaintiff shall be asked as follows: "The actual gas losses caused by emergency situations determined by the Gas Supporter for each specific place of their education and make it possible to register accidents, signed by the supplier and GRO. The specified acts contain data on the amount of emergency loss of gas, and the calculation of the amount of accidents, made according to the method of determining gas costs on the technologies of gas farm enterprises and losses in gas distribution systems. The formax is agreed by the parties in Appendix No. 2.

In the absence of emergency situations for the reporting period of Gro on time before the 2nd day of the month following the reporting, and sends to the Supplier to sign the act of the absence of emergency gas emissions in the form according to Appendix No. 4.

To justify the presentation of this item in his edition, the plaintiff indicates that the wording of the item proposed by the defendant:

a) implies a limitation of compensation for accidents only due to the fault of third parties (excluding the parties to the contract);

b) does not define who should be calculated by such losses.

The editorial office of the disputed point proposed by the plaintiff, according to the plaintiff, eliminates the data of the gaps.

Gas losses in emergency situations are by their legal nature loss of gas owner.

In accordance with Art. The Civil Code of the Russian Federation is the defendant that is the owner of the gas, will be obliged to prove the amount of gas lost during an accident.

In accordance with Art. The Civil Code of the Russian Federation, the plaintiff in the proposed editorial office eliminates the emergence of controversial situations in the execution of the contract.

In this regard, Syzrangaz suggested the following forms of acts:

An act of registration of an emergency at gas distribution networks of OJSC Syzrangaz (Appendix No. 2 to the Agreement (Appendix No. 1 to the Disagreement Protocol);

Act of the absence of emergency gas emissions on gas distribution networks of OJSC Syzrangaz (Appendix No. 4 to the Agreement (Appendix No. 2 to the Disagreement Protocol).

In the event of emergency situations, either in the absence of their supplier and GRs must compile documents reflecting the opinion of the parties on the specified events. Given that the current legislation does not provide for a typical form of acts that record the presence or absence of an emergency, the parties have the right to independently agree on the form of these documents.

The defendant in response to the claim believes that paragraph 4.3.2 in the draft contract complies with the law, so asks the editorial board to reject.

Rejecting the arguments of the plaintiff to adopt a given point of the contract in his edition, the court of first instance reasonably proceeded from the following.

Emergency gas emissions occur during damage to gas pipelines or equipment.

The defendant is not the owner of gas distribution networks, according to which gas transportation is carried out, and also does not have equipment. Evidence of the reverse claimant in the case file is not represented.

On the contrary, the plaintiff itself indicates that gas distribution networks belong to him on the right of ownership or on another legal basis, and it is by virtue of Art. The Civil Code of the Russian Federation carries the burden of maintenance of networks and equipment.

In paragraph 5 of the Decree of the Government of the Russian Federation of November 20, 2000 No. 878 "On approval of the rules for the protection of gas distribution networks", it is indicated that, in accordance with the legislation of the Russian Federation, gas distribution networks refer to the category of hazardous production facilities, which is due to the explosion and fire-hazard properties of the gas transported on them . The basics of safe operation of gas distribution networks are determined by the federal law "On the industrial safety of hazardous production facilities".

It should also be noted that GRA, being the owner of dangerous production facilities, is obliged to create an emergency dispatch service, which is a separate structural division of rho, ensuring the permanent possibility of localizing accidents and their liquidation, on all those serviced by GRO objects associated with natural gas transportation, so and with a supply of liquefied gas, as well as with other activities, to which, among other things, maintenance of gas distribution networks and the FDGU under contracts with owners.

Thus, the court of first instance lawfully agreed with the arguments of the defendant that reliable information on emergency situations that may arise on gas distribution networks and equipment, only the owner of networks and equipment.

At the same time, in violation of the article of the Arbitration Procedure Code of the Russian Federation, the plaintiff did not substantiate what the rule of law prescribes the requirement to make a monthly emergency registration act and an act of emergency emissions.

Taking into account the foregoing, the court of first instance legally and reasonably considered that clause 4.3.2 should be adopted in the supplier's editorial office.

In the draft contract by the defendant, paragraphs 4.4, 4.4.1 and 4.4.2, as follows:

"4.4. The supplier on time no later than the 3rd number of the month following the settlement month is in 2 copies, signs, fastens the seal and sends the following acts to the address to sign up:

4.4.1 Act on the total amount transferred by the supplier at the exit from the main gas pipelines of the gas transmission organization into gas distribution networks of the GLC during the billing period (Appendix No. 2).

4.4.2. The act on the number of gas supplied - accepted and rendered supply and sales services for the estimated period. (Appendix No. 3). ".

In the protocol of disagreements, paragraphs 4.4, 4.4.1. 4.4.2 The plaintiff suggests to combine and state item 4.4 as follows: "The supplier for up to 3 months following the calculated one is in the 2 copies of the Act on the number of gas supplied - accepted and rendered supply - sales services for technological needs and technological (valid) losses for the estimated period (Appendix No. 3), signs, fastens the seal and sends to the address of rho for signing. "

In justifying his editorial board of these points, the plaintiff refers to the fact that the editors of these items proposed by the supplier involves the preparation of two acts, one of which Act on the total amount of gas transmitted to gas distribution networks of the GRO, and the second - the act on the number of gas supplied - accepted and Supplemental services rendered for the estimated period. According to the plaintiff, drawing up an act on the total amount of gas transmitted by the supplier at the exit from the main gas pipelines of the gas transmission organization into gas distribution networks of the GS for the estimated period, which goes beyond the agreement under consideration.

The compilation of this act may be regulated by a separate agreement between the supplier and the GRO and is not associated with the determination of the volume of technological (valid) losses arising during gas transportation, which should be determined by the estimated method in accordance with section 6 of Methods No. 231.

At the same time, the plaintiff believes that the method proposed by the defendant method of determining the volume of gas that makes up technological (valid) losses of the plaintiff and, accordingly, the execution of the act on the total amount of gas does not correspond to the method No. 231.

The defendant in the response to the claim offers paragraphs 4.4, 4.4.1, 4.4.2 of the Treaty, as amended by the draft agreement, since these items comply with the current legislation and are based on the provisions of clause 4.6 of Methods No. 231, referring to the fact that gas loss is determined by Formula: The amount of gas coming from the supplier monthly, confirmed by a 2-third-party act (reception, vacation) by the supplier and gas distribution organization minus the amount of gas implemented.

The act of total gas transmitted from the main gas pipelines of the gas transmission organization to the buyer's gas distribution networks during the billing period (Appendix No. 2) contains information about the amount of gas, which comes from the supplier in the buyer's network.

This act is required in the preparation of an annual gas balance by the formula established by clause 4.6 of Methods No. 231.

The claims proposed by the claimant, the method of fixing the amount of gas supplied by compiling one act (the act on the number of gas supplied - accepted and rendered supply-sales services), fixes only the volume of gas determined by the estimated path.

Meanwhile, the actual volumes of gas loss may differ from the volume of gas obtained by the estimated method, and, consequently, the determination of gas loss by the estimated method and registration of an act, which does not contain data on the amount of gas transmitted to the gas distribution networks of the GRO, contradicts clause 4.6 of Methods No. 231 And does not allow objective accounting of gas consumption.

The arguments of the complaint that when calculating the technological loss of gas, the overall length of the networks is of fundamental importance, are untenable for the following grounds.

When approving for the plaintiff tariffs for the transportation services provided by consumers for 2009, the FCS of Russia was taken into account the volume of gas loss in the amount of 2186,000 thousand m3 (planned volume).

When concluding a gas supply contract No. 45-5-0001 / 16 of November 1, 2015, the plaintiff indicates the planned volume of gas losses in the amount of 1241.107 thousand m3.

At the same time, as follows from the annual reports of Syzrangaz OJSC, posted by Syzrangaz OJSC on the official website on the Internet in the "Annual Reports" section, the plaintiff annually carries out construction and installation work on the construction of gas distribution networks. According to the annual report for 2009, the plaintiff built 25.84 km of gas pipelines, for 2010 - 26.16 km of gas pipelines were built, for 2011 - built 28.05 km of gas pipelines, in 2012 - 29.375 km of gas pipelines were built. Total in the period from 2009 to 2012 the plaintiff built 109,425 km of gas pipelines.

Taking into account the fact that the plaintiff increased annually the length of gas pipelines, but the volume of valid gas losses decreased (from 2,86,000 thousand m3 - in 2009, up to 1,241,107- in 2015), the argument of the plaintiff on the dependence of valid losses From the length of the gas pipeline, it is impossible to recognize wealthy.

It should also be borne in mind that at the time of the conclusion of the contract it is impossible to determine the exact (actual) gas loss volumes that may occur during the transportation process. Therefore, by virtue of the specifics of legal relations at the time of the conclusion of such a contract, the amount of gas is indicative (planned) and is determined in the established procedure. In this case, the estimated method for determining the gas loss is probabilistic, because When calculating, data that have absolute values \u200b\u200bor correction coefficients are taken as the basis. At the end of the period of supplying and transporting gas, the actual volumes of gas loss may differ from planned (calculated) gas loss volumes, since, as already noted above, absolutely complete tightness of flange, threaded and arm connections on gas pipelines, reinforcement and equipment is almost unattainable.

In addition, according to paragraph 6.2.1, technological techniques No. 231 technological (valid) gas loss can be reduced to a minimum due to the use of new equipment and materials, as well as improving the quality of servicing gas supply systems.

Taking into account the above, the conclusion of the court of first instance that the volume of operational (technological) gas loss, determined on the basis of the specific indicators established in the technique (hyperminigas, 1996), is approximate (planned), since in the process of transporting gas, these losses can be reduced. to a minimum due to the use of new equipment and materials, as well as improving the quality of servicing gas supply systems (clause 6.2.1 of the methods No. 231), or on the contrary, exceed the calculated (planned) volume due to improper maintenance of gas supply systems, as well as for other reasons, for example, Due to damage to the gas pipeline, theft of gas, the technological process, gas transportation modes (pressure, gas density) associated, including with a temperature factor (p. 12 of the solution).

Thus, the authorized executive body in the field of state regulation of prices (FTS of Russia) directly indicate the plaintiff that the actual volume of gas loss may differ from the planned (calculated) volume of gas loss. At the same time, if the actual volume of gas loss exceeds the planned (calculated) volume of gas loss, the GRU should reimburse the supplier the cost of gas lost during transport, in the amount of the supply and transportation of gas in the amount of the supply and transportation of gas.

Consequently, the court of first instance reasonably indicated that it finds data the arguments of the respondent as relevant to current legislation, therefore these items of the contract should be adopted in the defendant's editorial office.

In the draft contract, clause 5.1.2, proposed by the defendant as follows: "When delivering additional volumes of gas produced by OAO Gazprom and its affiliates, on the terms of the Government of the Russian Federation of May 28, 2007 No. 333 - from regulated wholesale prices for The gas defined by the Agreement of the Parties in the range between the maximum maximum and minimum levels of wholesale prices, and fees for supply-sales services defined in the manner prescribed by the Government of the Russian Federation. Wholesale gas prices, determined in the range between maximum maximum and minimum levels of wholesale prices, are coordinated by the parties in additional agreements to this Agreement. "

Paragraph 5.1.2. The plaintiff in the Protocol of Disagreements proposed to exclude, justifying the fact that the relations of the parties between the supplier and GRA on the reimbursement of losses arising in the system of gas distribution is not subject to the application of the Government of the Russian Federation No. 333 of May 28, 2007. OJSC "Syzrangaz" carries out an adjustable type of activity, so the gas price under the contract under consideration can be formed only from the regulated wholesale gas and fee costs for supplying services defined in the manner prescribed by the Government of the Russian Federation.

During the trial, the defendant in addition to the response expressed consent to the exclusion of this item from the contract and this item was the court of first instance.

The applicant's arguments set forth in the appeal do not contain facts that would not be checked and not taken into account by the court of first instance in the consideration of the case and had legal importance to make a judicial act on the merits, influenced the validity and legality of a court decision or refuted the conclusions of the court The instances, in connection with which, are recognized by the appellate instance by the insolvent, not leading the abolition of the contested decision. There are no other arguments based on the evidence base, the appeal does not contain, the arguments of complaints express disagreement with them and generally aimed at reassessing evidence in the absence of legal grounds, and therefore, rejected by the appellate court.

In connection with the above, the eleventh arbitration court of appeal does not find grounds for the abolition of the decision of the Samara region's arbitration court of April 28, 2016, adopted in case No. A55-3179 / 2016 and to satisfy the appeal.

In accordance with the articles of the Arbitration Procedure Code of the Russian Federation, the costs of public duty on the appeal are subject to assignment to the complaint.

Guided by Articles - Arbitration Procedure Code of the Russian Federation, Arbitration Court

Decided:

Decision of the Arbitration Court of the Samara Region of April 28, 2016, adopted in case number A55-3179 / 2016 to leave unchanged, and the appeal complaint of the Open Joint-Stock Company "Syzrangaz" - without satisfaction.

The ruling can be appealed within a period not exceeding two months from the date of entry into force to the court of cassation instance.

Presiding S.Yu. Nikolaev

Judges E.M. Balakirev

N.Yu. Pyshkin

Court:

11 AAS (Eleventh Arbitration Court of Appeal)

Plaintiffs:

OJSC "Syzrangaz"

Respondents:

Gazprom Mezhregiongaz Samara LLC

Judicial practice on:

Lost profit

Judicial practice for the application of the norms of Art. 15, 393 of the Civil Code of the Russian Federation


Under the supply contract

Judicial practice for the application of the norms of Art. 506, 507 Civil Code of the Russian Federation


Reimbursement of losses

Judicial practice to apply the norm of Art. 15 of the Civil Code of the Russian Federation

Electromagnetic Consumption Converters Prem

1. Introduction

Recommendations for the elimination of non-balancing masses in the heat supply system can be used ONLY for workable equipment included in the heat meter.

Nebalance masse - The difference between the measured mass values \u200b\u200bof the supply and reverse pipelines of the heat supply system.

Attention! 1. The lack of consumption on any measurement channel refers to the malfunction of the system and is not related to nonbalans
2. The weights of the pulses specified in PREM passports must match the calculator setting!

In cases of lack of indications of consumption on the amount of the amount of heat, these recommendations Not applicable.

When analyzing the causes of nonbalance, the following conditions are necessary:


  • Prem must be constantly filled with a measured liquid;

  • There must be an electrical contact between PREM and the measured liquid (aligning currents are connected).
When working should be guided by the technical documentation for the applied instruments (operating manuals, installation instructions, etc.).

Causes of the emergence of nonbalance of mass:


  1. Violation of the requirements of mechanical and electrical installation.

  2. The characteristics of the heat supply system do not correspond to the declared.

  3. The composition of the coolant does not comply with the requirements.

  4. The presence of interference from electrical installations.

  5. Features of the algorithms for the work of the amount of heat.

  6. The presence of air in the system.

  7. Care of the metrological characteristics of the converter.
Requirements for heat supply system:

  1. The system should be hermetic - leakage should not be observed, drops.

  2. Shut-off valves must be good.

  3. The system must fully comply with the project and do not contain additional (unaccounted) rugs.
Meeting node control results

At the end of the work, it is necessary to draw up an act with the transfer of the causes of nonbalans of the masses on the accounting node and the actions carried out, as well as submit time archives and settings for the calculator.

2Poisk and elimination of the causes of nonbalans

2.1Control Installation requirements

Check installation of flowmeters for compliance with the requirements of the installation instructions. At the same time, it is necessary to pay special attention to the following points:

  • Prem must be completely filled with water.

  • The possibility of the canal vesting should be excluded.

  • Prem on horizontal pipes must be installed by an electronic block up.

  • There should be no pulsation and flow of flux on the measuring site. In direct areas there should be no elements causing a distortion of fluid flow.

2.1.1 Announcement of mechanical installation

2.1.2 Electric installation


Diagnostics

Methods of elimination

1. Check the quality of connecting the wires of equalization of potentials and pipelines.

Tighten the nuts (screws) and ensure the reliable contact of the wires with the pipeline.

2. Make sure there is no additional (and / or individual) grounding of potential equalization points.

Disable additional grounding points from the Prem Electronic Block.

3. Ensure the absence of electrical contact and voltage between the minus of the power supply and the point of equalization of potentials.

If there is electrical contact and / or voltage to find the cause and eliminate.

4. Make sure there is a protective conductor.

Install a protective conductor.

5. Ensure the absence of potential between pipelines.

Align the potential between pipelines by installing jumpers.


2.2 characteristics of the system do not correspond to the declared


Diagnostics

Methods of elimination

1. Using shut-off valves to reduce (increase) the values \u200b\u200bof the coolant costs. After establishing expenses, fix the difference in the readings

2. Make sure there is no leaks in the system.

2.1. For a closed system: to block the return, make sure there is no consumption in a straight line. Then block the straight and make sure that there is no flow or absence of a change in the reverse flow sign.

2.2. For an open system: Disconnect the DHW and make sure there is no expense on the DHW. After that, take action according to claim 2.1


The presence of consumption on a straight pipe with a blocked reverse or changing the flow of flow rate when the direct direct indicates leaks inside the system. The presence of a flow rate (without changing the sign) speaks of leaks outside the system. Changing the expense sign on the opposite - about leaks inside the system. In the absence of leaks, see clause 1; 2; 3; 4

ATTENTION: At pressure on the supply pipe\u003e 6 kg / cm 2. Only straight pipe overlaps to avoid breakthrough system

2.3 The cover of the coolant does not comply with the requirements

2.4Pomeh from electrical installations

With a high level of industrial interference, as well as in the case of long cable lines, the installation must be performed by shielded cable.

Signal wires and power wires should not be In one shielding braid.

Grounding the shielded cable is allowed only on one side (from the part side).

Effect of power supplies.

Attention! For each of the prem should be your power supply!
It is forbidden to connect several PRAM to one power supply!


2.5 Features of the algorithms for the work of the amount of heat

2.6 The flow of metrological characteristics of Pram


Diagnostics

Methods of elimination

1. To analyze the archives of the calculator before and after the placement of the PRAM installation places.

If after replacing the instruments in some places the situation has not changed - it means metrological characteristics Prem in normal.

Otherwise, PREM verification is necessary.


2. In the standard version, the converter is performed in a reverse version. However, PREM errors in direct and reverse directions are different (within the admission).

In the event of a minor (2-3%) nonbalance of the masses to change the direction of installation of one of the PRAM to the opposite.

Fix the start time of the system after reinstalling Progra.


3. To analyze the archives of the calculator to the moments before and after the direction of the PRAM installation direction.

Federal State Unitary Enterprise
"All-Russian Research
Institute of Metrological Service "
(FSUE VNIIMS)
State Standard of Russia

State system for ensuring uniformity of measurements.

The volume and mass of oil and petroleum products.
Methodology for estimating measurement accuracy (definition)
Oil and petroleum products during distribution
Nebalance between suppliers and consumers in
OJSC "LUKOIL"

Mi 2772-2002

Moscow
2002

Designed

FSUE VNIIMS.

Performers

B.M. Belyaev

Yu.A. Bogdanov (hands. Topics)

A.I. Vereskov

Approved

Registered

Introduced

FOR THE FIRST TIME

1. Introduction

1.1. This Recommendation applies to the volume and mass of oil and petroleum products and establishes the methodology for estimating the accuracy of measurements (definition) of the amount of oil and petroleum products during the distribution of nonbalans between suppliers and consumers in LUKOIL OJSC.

1.2. The initial provisions adopted when solving the problem of the distribution of nonbalance and the features of its formulation are given in the annex.

1.3. The recommendation is designed to meet the requirements of 2525-99 "GSI. Recommendations for metrology, approved by state scientific metrological centers of the State Standard of Russia.

2. Classification of product transmission and distribution systems

To standard systems "Suppliers - consumers (recipients)" applied in practice are assessed:

2.1. The simplest system "one supplier, one recipient" is represented by Scheme 1 in Fig. . This case corresponds to, for example, the leave of the oil into the tanker, when the amount is measured twice - first the coastal accounting nodes, then by ship means of measurements.

Picture 1

Schemes of connections in the "Suppliers-Consumers" systems. Designations: () - participants of the accounting operation; Two horizontal features indicate product transmission items; Double vertical - direction of product transmission with performing measurements of its quantity (in the circuit 3, a rectangle is indicated by an intermediate participant of the accounting operation)

2.2. The system "one supplier, several recipients" shown by Scheme 2 in Fig. is implemented when transmitting oil through the oil pipeline. The released number is measured by the accounting node, then the parts of this number are measured by recipients.

2.3. The system "Multiple suppliers, several recipients" is represented by Scheme 3 in Fig. . An example is the work of the oil supply.

2.4. The system with a sufficiently general structure of bonds is represented by Scheme 4 in Fig. . For example, it can be a oil transportation and supply system from source suppliers to end users through intermediate links.

Scheme 4 clearly demonstrates a possible diversity of connections in "Suppliers-Consumers" systems. The second of the considered systems is a special case of the fourth and enters it as a subsystem. The distinctive feature of the systems 3 and 4 is the presence of intermediate participants in the accounting operations, which are simultaneously recipients and product suppliers.

3. Decision method

3.1. The problem of multidimensional statistical analysis is solved by performing the operations below.

a ij \u003d 1, if the JV participant is a supplier in the i-m point,

a ij \u003d -1, if the JV participant is a recipient in the i-m point,

a ij \u003d 0, if the JV participant does not participate in the I-M of the product transfer point, where a ij is an element located at the intersection of the i-th line and the Jth column.

It is required to determine the accounting values \u200b\u200bu \u003d (u 1 ..., u n).

the distribution of nonbalance Accounting values \u200b\u200bare determined in the optimization task of the decision

when restrictions in the form of inequalities

Double vertical features in () denote the norm of the vector defined by the equality

Note - The method of solving the problem, as well as its modification, described in paragraphs, complies with the statistical method for assessing parameters, which allows you to receive both traditional and robust estimates. In accordance with the theory of mathematical statistics, the value of P in () should be chosen depending on the type of distribution of measurement errors. In particular, with the normal law of the distribution of the estimate with optimal statistical properties, it is obtained at p \u003d 2 by the method of least squares.

All calculations are carried out using the program developed by VNIMS, automatically.

3.5. The algorithm for calculating the accounting values \u200b\u200baccording to the method of P. Based on an iterative procedure, at each step of which the vector of approximate values \u200b\u200bũ q, where q is the iteration number.

3.5.1. Check the performance of inequalities (), substituting u \u003d ũ q in them, and if necessary, corrected values \u200b\u200bq.

3.5.2. Calculate the vector of the difference between the measured and approximate values \u200b\u200bV - q.

3.5.3. The vector of nonbalance of approximate values \u200b\u200bis calculated, in accordance with the formula (), equal to Aũ (vector dimension M).

3.5.4. The obtained values \u200b\u200bof vectors V - ũ Q and Aũ are substituted in (). The vector of approximate values \u200b\u200bũ q is determined so that the value of the left part () on the current iteration was less than the corresponding value on the previous iteration.

The presence of the first term in () ensures the proximity of the credentials to the measured. The second term is included in () to minimize the value of the residual nonbalance of accounting values \u200b\u200bequal to AU.

3.6. Recall that limitations () are related to the fact that the purpose of the accounting value u j, different from the measurement results of V j to more than the limit value of the permissible absolute error Δ j, can cause disagreement of the Jrome member of the accounting operation (see paragraph.).

3.7. The solution obtained satisfies the restrictions (), however, the distribution of nonbalans can be either complete or partial - depending on the specific numerical values \u200b\u200bof the source data. Based on the practical needs of the user and the task facing it, the total distribution of nonbalans may turn out to be relevant. In this regard, a second version of the problem is provided.

3.13. The program provides for the possibility of selecting the value of the P control parameter (see p.), Which affects the solution of the problem as follows: its value determines whether nonbalance will be distributed to a greater extent between the "large" participants of the accounting operation or its distribution will be more uniform. Based on this, the user can select the most suitable value of the parameter in the range specified in paragraph. In another embodiment, you can use the data analysis results and the recommendation on the choice of the R value obtained by the program.

3.13.1. The program is checked by the statistical hypothesis on the compliance of the errors of measurement results with normal distribution. In the case of a hypothesis, it is recommended that P \u003d 2 is recommended, which corresponds to the least squares method.

3.13.2. By agreement with the Customer, when developing a program, a certain parameter value can be selected, or an operator can vary its value. In the latter case, when calculating the method of P. You can recommend the following sequence of actions. Conduct the program according to the program at the value of P \u003d 2. If Nebalance turned out to be fully distributed, the decision was obtained. If not, gradually changing the value of the parameter, to achieve full balance of the balance.

3.14. The method of statistical data processing used in addition to the estimates of the true values \u200b\u200bthemselves makes it possible to obtain the values \u200b\u200bof standard estimates (see the issuance of the program in the annex). Based on these values, taking into account the known values \u200b\u200bof the limits of permissible measurement errors, the accuracy of the accuracy of the amount of oil and petroleum products is calculated.

3.15. From the general theoretical results [,] it follows that the estimates obtained under this methodology are more accurate compared to the initial measurement results (have a smaller dispersion).

4. Algorithmic and software implementation

The formulated task was solved in the algorithm and the program "Balance of oil and petroleum products in LUKOIL" developed by VNIIMS. Mathematical support takes into account the special appearance and structure of these specific tasks. The structure of the links in the "Suppliers-Consumers" system should be set by the customer in the form of a schema (pattern) and matrix (tables) and coordinated with the developer.

The Balance Information Program provides additional features. For certain participants in the accounting operation (for example, for some of the suppliers), the initial measured values \u200b\u200bremain unchanged as a result of solving the problem. It may be provided for the possibility of accounting for natural loss and losses of the product within the established norm, which in this case will not affect the value of the initial nebalance according to the measurement results.

6.1. Set the numeric values \u200b\u200bof the following values:

n - the number of participants in the accounting operation,

m is the number of product transmission items,

v 1, ..., V n - the results of measurements of quantity,

Δ 1, ..., Δ n - the limits of allowable absolute measurement errors.

6.2. The structure of bonds in the system is set using the matrix (table) and the size M × n, the elements of which are determined by the rule formulated in paragraph.

7. Performance of calculations

7.1. To obtain accounting values \u200b\u200bof the amount of product, corrective quantities (equal differences between accounting and measured values) and the correction coefficients (equal ratio of the accounting value to the measured) to the measured values, the values \u200b\u200bof the residual nonbalance (if there is any), the data listed in the section are processed by The method described in the section.

7.2. The calculation is carried out under the program "Balance of oil and petroleum products in LUKOIL OJSC.

8. Engineering method of calculation

8.1. Algorithms Information of balances between suppliers and consumers described in the previous sections allow you to optimize this procedure for a large number of participants in accounting and settlement operations. Therefore, they use the methods of consistent iterative procedures. At the same time, in practice, the tasks of nonbalance between the two participants of the transaction are often found: the supplier and the consumer. At the same time, more simple methods based on the use of non-balance distribution coefficients are used depending on the ratio of measurement errors of the amount of the supplier and the consumer. Below is the method of distribution of nonbalans for such a task.

8.2. Conditions of the problem

The supplier measured the amount of goods released M 1 with an absolute error Δm 1 This value is recorded in the invoice.

Consumer, receiving goods, measured its number M 2 with an absolute error of Δm 2. This value is reflected in the acceptance act.

The task is to: get the adjusted values \u200b\u200bof M'1 and M'2 that must be fixed from the supplier and the consumer, based on the condition M'1 \u003d M'2 (it is assumed that there is no natural decline in the delivery of the goods).

8.3. The solution of the problem

Ranking obtained values \u200b\u200bM 1; Δm 1 and m 2; Δm 2 by the magnitude of the error.

1 option

Let | Δm. 1 | < |Δm. 2 |, then we have at m 1\u003e m 2:

at m 1.< М 2:

Option 2

Let | Δm. 2 | < |Δm. 1 |, then we have at m 2\u003e m 1:

at m 2.< М 1:

Thus, the invoice and acceptance of acceptance should be corrected by 94.4 tons.

Appendix A.

Processing the results of measurements of oil and petroleum products when they are transmitted from suppliers to consumers requires the use of a special statistical procedure. This is, firstly, with a complex link structure in the "Suppliers-Consumers" system, characteristic of most such systems, and secondly, with a significant rejection of the measurement results with individual participants in the accounting operations from the true values \u200b\u200boriginating from - The proceeds of conditions regulated by MVI, losses and other reasons. As a result, the distribution of the error of measurement results may not comply with the normal law and cause the occurrence of large nonbalance values \u200b\u200b(the difference between the results of measurements of suppliers and consumers), significantly superior values \u200b\u200bthat may be due to measurement errors.

When processing measurement results, it is necessary to take into account the listed features of the task, the purpose of which is to determine the values \u200b\u200bof the amount of oil and petroleum products (hereinafter - the product) during accounting operations (hereinafter referred to as the credentials).

The optimal statistical procedure should use all available information, in particular, the balance condition, i.e. Equality of values \u200b\u200bof the released and obtained quantities of the product. This procedure is used to correct the measurement results, taking into account the balance sheet conditions as additional information.

The measurement results corrected in this way should satisfy the balance sheet, which indicates an increase in the accuracy of measurements and allows you to solve the problem of the distribution of nonbalans between suppliers and consumers.

The problem of statistical data processing when setting the problem has the following features. First, in general, it is necessary to solve the problem of multidimensional statistical analysis with a limit of variables, which is a mathematical expression of the balance sheet. For example, in system 2 in Fig. - It is equality of the values \u200b\u200bof the amount of product released by the supplier, and received by consumers.

Another feature is associated with the above-mentioned deviation from the normal distribution of measurement errors by individual participants in the accounting operations. In cases where this occurs, it is necessary to attract robust methods of statistical data processing, i.e. Methods resistant to deviations from normal law.

The source data for solving the problem is the measurement results, the values \u200b\u200bof the measurement error limits and the structure of the relationship in the "Suppliers-Consumers" system. With the normal law of the distribution of measurement errors for some particular types of systems with a simple structure, the solution can be obtained analytically. In the general case, the solution is algorithmic and is implemented using a special program developed by VNIIMS.

Appendix B.

An example of calculation is based on the program "Balance of oil and petroleum products in OJSC LUKOIL, developed by FSUE VNIIMS.

The accounting values \u200b\u200bare determined and the balance of the amount of product measured in m 3 is determined, according to the measurement results during the reporting period in the system with the structure of the links shown in Fig. . Rooms from 1 to 10 correspond to the numbers of the participants in the accounting operation in this picture.

The initial numeric measurement data V j and the limits of the errors Δ j are contained in the issuance of the program shown below.

We illustrate some stages of the technique on this example.

In accordance with the scheme in Fig. and rule in p. Matrix A has the kind

According to the formula (), the vector of the original nonbalance D is equal

68500 + 33600 - 51000 - 29900 - 20100 = 1100

51000 - 22400 - 13900 - 13500 = 1200

29900 - 21000 - 8400 = 500.

The limit of the allowed source nonbalance, vector d n is equal

1027 + 604 + 1020 + 747 + 502 = 3900

1020 + 560 + 403 + 391 = 2374

747 + 525 + 243 = 1515.

Matching the corresponding components of vectors D and D N, we make sure that the fulformable balance sheet is fulfilled. As a result of checking the statistical hypothesis, we are convinced that there is no reason to doubt the errors of the measurement results with a normal distribution (this check, like all the calculations given here, are performed by the program in automatic mode.)

In the presented fragment of the issuance of the program, the corrective number of equal differences between the accounting and measured values, the correction coefficient - the ratio of these quantities. The solution was obtained by the value of parameter P \u003d 2, which corresponds to the normal law of the distribution of measurement results errors. You can make sure that relations () () are fulfilled (), that is, the balance is completely comprehensive.

The table of mutual influence of factors (reference) characterizes the degree of statistical connection between the participants of the accounting operation in accordance with the numbering accepted.

Figure B.1.

Connection diagram in the "Suppliers-Consumers" system. Designations: (1), (2) - Suppliers; (3), (4) - intermediate participants of the accounting operation; (5) - (10) - consumers; Two horizontal features indicate product transmission items; double vertical - direction of product transmission with measurements of its number

Product Transfer 1 (* Suppliers are marked by an asterisk)

Measured value

Pogness limit. rel.,%, abs

Accounting

Correction. quantity

Correction ratio

68500

1,50

1027

67497

1002

0,9854

33600

1,80

33252

0,9897

51000

2,00

1020

50624

0,9926

29900

2,50

29786

0,9962

20100

2,50

20339

1,0119

Measured: Suppliers 102100, recipients 101000, initial nonbalance 1100

Accounting: Suppliers 100750, recipients 100750, residual nonbalance 0

Product Transfer 2

Measured value

Pogness limit. rel.,%, abs

Accounting

Correction. quantity

Correction ratio

51000

2,00

1020

50624

0,9926

22400

2,50

22810

1,0183

13900

2,90

14112

1,0153

13500

2,90

13700

1,0149

Measured: Suppliers 51000, recipients 49800, source nonbalance 1200

Accounted: Suppliers 50624, recipients 50624, residual nonbalance 0

Product Transfer 3

Measured value

Pogness limit. rel.,%, abs

Accounting

Correction. quantity

Correction ratio

29900

2,50

29786

0,9962

21000

2,50

21317

1,0151

8400

2,90

8468

1,0081

Measured: Suppliers 29900, recipients 29400, original nonbalance 500

Accounted: Suppliers 29786, recipients 29786, residual nonbalance 0

Free information

Measured value

ON error,% abs

Accounting

Correction. quantity

Correction ratio

Stan. Off accounting values.

68500

1,50

1027

67497

1002

0,9854

33600