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Home » Procedures For Data Monitoring, Application, Review, And Determination Of Electricity Tariff_071026

Procedures For Data Monitoring, Application, Review, And Determination Of Electricity Tariff_071026

Published: 2011 Sep 19

KINGDOM OF CAMBODIA
NATION RELIGION KING

ELECTRICITY AUTHORITY OF CAMBODIA

PROCEDURES

FOR DATA MONITORING, APPLICATION,
REVIEW AND DETERMINATION OF ELECTRICITY TARIFF

Under Electricity Law of The Kingdom of Cambodia

Approved by EAC session No. 113 on dated October 26, 2007

DECISION
ON DATA MONITORING, APPLICATION,
REVIEW AND DETERMINATION OF ELECTRICITY TARIFF

ELECTRICITY AUTHORITY OF CAMBODIA

In exercise of the Electricity law of the Kingdom of Cambodia, which was promulgated by the
Royal KRAM No. NS/RKM/0201/03 of February 2, 2001
In exercise of the Royal Decree of Preahbath Samdech Preah NORODOM SIHAMONI, the king of
the Kingdom of Cambodia No. NS/RKT/1104/022 of November 20, 2004 on the appointment of
Excellency TY NORIN as Chairman of Electricity Authority of Cambodia
Having seen the Sub-decree No.54 dated April 08, 2005 on Principles for Determining the
Reasonable Cost in Electricity Business
In accordance with the consultation with concerned Ministries and institutions, licensees, and the
public made from May 25, 2007 to July 08, 2007
Having seen the Regulations on General Principles for Regulating Electricity Tariffs in the
Kingdom of Cambodia
In accordance with the decision of EAC’s Session No. 113   dated October 26, 2007

DECIDES

Article 1.
To issue Procedures called “Procedures for Data Monitoring, Application, Review and
Determination of Electricity Tariffs ” under Electricity Law of the Kingdom of Cambodia for
governing the process of receiving and monitoring data from Licensees and reviewing and
determining Licensee’s tariffs, to ensure the fair and equitable balance between the interests of
suppliers and consumers in the Kingdom of Cambodia.

Article 2.
These Procedures have the whole contents as attached document.

Article 3.
These procedures shall apply to all Distribution Licensees, Retail Licensees, consolidated licensees
whose license consists of either Distribution or Retail activity and all consumers of electricity in the
Kingdom of Cambodia, related to the supplying, receiving and use of electricity.
Article 4.
These Procedures shall come into force for implementation from the date of signing until the new
decision.  EAC may revise and reissue these Procedures at any time.

Article 5.
Secretariat of the Electricity Authority of Cambodia shall publicize these Procedures to the public.

Chairman of EAC

 

TABLES OF CONTENTS

Procedure “A”: Procedure for Annual Data Submission by Licensees and Its Monitoring

Purpose of Procedure “A” Designation of Larger Licensees and Smaller Licensees for Tariff
Annual Data Submissions by Licensees and EAC Actions EAC Decision to Review Tariffs
Review of Data and Need for Revised Tariff

Procedure “B”: Procedure for Submission of a Tariff Application

Purpose of Procedure “B” Submission of Tariff application by licensees Tariff Review Documents
Evaluation of the Tariff Application/ Tariff Review Documents by Secretariat of EAC Date of
Receipt of Tariff Application

Procedure “C”:  Procedure For Review and   Determination of Tariff

Purpose of Procedure “C” Publication the Tariff Application/Tariff Review Documents Right of the
Public to Provide Comments on the Tariff Application/Tariff Review Documents -Public
Consultation Documents to be made available for perusal by public Evaluation of the public
comments and obtaining additional information Evaluation by EAC of the Tariff Application or
Tariff Review Documents
Public Hearing by EAC
Consultative Session of EAC
Decision of EAC
Information on Tariffs

Annexure 1 : Annual Data Submission by Larger Licensees
Annexure 2 : Request for Tariff Revision by Larger Licensees
Annexure 3 : Annual Data Submission by Smaller Licensees
Annexure 4 : Request for Tariff Revision by Smaller Licensees

ARRANGEMENT OF THE DOCUMENT

The Procedures are split up into three sections.  Each section has a heading to identify the subject of
the procedure. (example: Procedure “A” means Procedure for Licensee’s annual submission of
Tariff Information and its monitoring).

Each article has a heading and the paragraphs in the article are numbered for ease of reference.
(example: Article No.1.7 means provision stated in the Article with number 7 in the beginning of
the Article).
In these Procedures, unless the context otherwise requires, the following terms shall have the
following meanings:
“EAC” means the Electricity Authority of Cambodia established under the Law.
“EDC” means Electricite Du Cambodge, including any of its operating companies in Cambodia.
“Law” means the Electricity Law of the Kingdom of Cambodia, 2001.
“Licence” means any licence issued under the Law to which these Regulations apply.
“Licensee” means any holder of a Licence to which these Regulations apply.
“Procedures” mean Procedures for Data Monitoring, Application, Review and Determination of
Electricity Tariff
“Regulation” means the Regulations on General Principles for Regulating Electricity Tariffs in the
Kingdom of Cambodia under the Law
“Sub-decree” means the Sub-decree on Principles for Determining the Reasonable Costs in
Electricity Business promulgated under the Law.

PROCEDURE “A”
PROCEDURE FOR ANNUAL DATA SUBMISSION BY LICENSEES AND ITS
MONITORING

Purpose of Procedure “A”
Procedure “A” deals with the function of EAC to monitor each Licensee’s Tariff situation.  This
Procedure requires Licensees to make annual submissions of data related to electricity tariffs to
EAC, and EAC reviews them and decides whether any further action is required.  If it determines
that further action is required, EAC requests further information from the Licensee.

Designation of Larger Licensees and Smaller Licensees for Tariff
EAC shall notify the list of Licensees designated as Larger Licensees and Smaller Licensees for the
purpose of these Procedures. EAC may notify a change of designation of a Licensee or notify fresh
list at any time.

Annual Data Submissions by Licensees and EAC Actions
To enable EAC to have up to date data for tariff regulation, all Larger Licensees shall submit within
31st March each year to EAC the data and other information related to its tariffs that are specified in
Annexure 1. The submission shall be in MS Excel spread sheets in soft copy and one hard copy. 5
All Smaller Licensees shall submit within 31st March each year to EAC the data and other
information related to its tariffs that are specified in Annexure 3. The submission has to be in one
hard copy. EAC would also prefer to have the Annexure 3 to be submitted by the Smaller Licensees
in soft in MS Excel spreadsheets if the Licensee finds it convenient to do so .
EAC shall monitor and review the annual submissions of Licensees to evaluate if the submission is
in accordance with the requirements of these Procedures. If not, EAC would notify the licensee for
missing or incomplete information to be submitted within a specified period.

EAC Decision to Review Tariffs
EAC may, based on the information available to it in the Annual Data Submission or otherwise, on
information provided by consumers or other third parties, or for other reasons, determine that a
Licensee’s tariff shall be subject to review.
Where EAC has determined that a Licensee’s tariff is to be reviewed, EAC shall notify the Licensee
of the proposed review and request the Licensee to submit within [30] days of the date of the notice
the necessary information in the format specified in [Annexure 2 for Larger Licensees and
Annexure 4 for Smaller Licensees] of this Procedure. The Licensee shall have an obligation to
furnish the same within the time specified. Where it considers it necessary, EAC may send its
officers to examine, or verify the data relating to the operation of the Licensee and the Licensee
shall have an obligation to extend full cooperation.

Review of data and need for revised tariff
EAC will examine the available data and consider whether to continue with the process of Tariff
Review.  Where EAC considers it necessary, it will then carry out a Tariff Review in accordance
with the terms of Procedure “C” of these Procedures, and the Licensee will be notified of EAC’s
decision to carry out this review.
Where EAC determines under this Article that a Tariff Review will be carried out in respect of a
Licensee, the Licensee will be given a further period of [14] days from the date of the notice under
paragraph Error! Reference source not found. of this Article Error! Reference source not
found. to submit any further information it wishes.

PROCEDURE “B”
PROCEDURE FOR SUBMISSION OF TARIFF APPLICATION

2.1- Purpose of Procedure “B”
Procedure “B” is dealing with the right of Licensees to make the tariff application.  Where
A Licensee wishes to submit an application for a revision in tariffs or
An applicant for a new License submits an application for a tariff approval, it shall follow this
procedure.
It specifies what is to be submitted, and the review of the submission for appropriateness and
completeness by EAC.  Once the application is correct and accepted as complete by EAC, it moves
to Procedure “C”.
2.2- Submission of Tariff Applications by Licensees
The Licensee shall submit the tariff application to EAC, at least [4] months before the proposed
date for implementation.
The tariff application shall be submitted by the Licensee at the office of the EAC and shall include
the following information:
Existing Tariff, if any, together with all applicable terms and conditions.
Proposed Tariff with all proposed terms and conditions.
Audited accounts for the most recent financial year.  If audited accounts for the most recent
financial year are not available due to the audit being not complete, then un-audited account for the
previous year along with the audited accounts for the last year available should be submitted.  If a
Licensee is not able to have its accounts audited due to reasons accepted by EAC, the Licensee
should submit its accounts for checking by EAC in accordance with the license condition.  In such a
case, instead of audited accounts the Licensee can submit the accounts checked by EAC.
A statement of any subsidy received, or likely to be received, by the Licensee from the Government
of Cambodia or any other organisation, including indirect subsidies received.
An explanation of the rationale for the proposed tariff including justifications for the expenses and
profit being proposed.
Operational, financial and performance statements in the forms as provided. Larger Licensees
would need to provide the appropriate forms set out in [Annexure 2]. Smaller Licensees would need
to provide the appropriate forms set out in [Annexure 4].
Any other relevant information, as required by the license or specified by EAC.
Larger Licensees need to submit the Tariff Application in both hard copy and soft copy Specifically
Annexure 2 to be filled in by the Larger Licensee needs to be submitted in MS Excel spread sheets.
Smaller Licensees need to submit one hard copy of the Tariff Application . EAC would prefer to
have the Annexure 4 to be submitted by the Smaller Licensees in soft in MS Excel spreadsheets if
the Licensee finds it convenient to do so .
Within [10] days of its submission by a Licensee, EAC shall examine the application and shall
notify the Licensee whether the application is appropriate and complete or if additional information
is required.
In cases where EAC has requested for additional information and if the Licensee is not able to
furnish any additional information by the date specified, the Licensee may apply to EAC for an
extension of the due date or for exemption from submission of the information.  In case an
exemption is granted EAC may use the best estimates made by it in lieu of the information.
The Smaller Licensees may apply to EAC for exemption from submission of any of the application
requirements as mentioned in Article 2.2(ii).
In those cases where the exemption is granted to Smaller Licensees for Proposed Tariff
computations, EAC shall then decide to proceed with tariff review entirely based on its own
computations and observations.

2.3 Tariff Review Documents
All the information and documents submitted by the Licensee as part of tariff application, and any
other documents as decided by EAC, are called the tariff review documents.
7
2.4- Evaluation of the Tariff Application/ Tariff Review Documents by Secretariat of EAC
Secretariat of EAC shall evaluate and review the tariff application submitted by the licensee using
the principles enumerated in the Sub-Decree and the Regulations. Within [4] weeks of the
submission of additional information by the licensee or grant of an exemption for additional
information, the Secretariat shall compute the tariff and along with the explanation include it as part
of tariff review document. The tariff shall be based on Secretariat’s observation and computation of
reasonable cost.
Within [4] weeks of the grant of exemption to Smaller Licensees under Article 2.2(vii) the
Secretariat of EAC shall compute the tariff and along with the explanation include it as part of tariff
review document. The tariff shall be based on Secretariat’s observation and computation of
reasonable cost as per the principles enumerated in the Sub-Decree and Regulations.

2.5- Date of receipt of Tariff Application
Where Secretariat of EAC has computed the tariff based on reasonable cost, EAC shall then notify
the licensee within [7] days that the tariff application process can be initiated.  The date on which
EAC notifies the licensee under this Article 2.5 shall be considered as the Date of Receipt of Tariff
Application.

PROCEDURE “C”
PROCEDURE FOR REVIEW AND DETERMINATION OF TARIFF

3.1- Purpose of Procedure “C”
(i) Procedure “C” is the procedure to be followed where EAC actually carries out a full review and
determination of a Licensee’s tariffs.  It can follow on from either of the two previous procedures.

3.2- Publication of the Tariff Application /Tariff Review Documents
Not later than [10] days after the Date of Receipt of Tariff Application, EAC shall publish a notice
about the tariff application / tariff review documents as mentioned in the Articles below.
The published notice shall invite consumers and interested persons to furnish written comments on
the Tariff application/ Tariff review document and to notify EAC if they would like to be heard in
person by EAC.  The published notice shall include the following information:
Name and address of the Licensee and area of supply for which the tariff application has been
received /tariff review is taken up, Current and Proposed tariffs of Licensee EAC Secretariat’s tariff
computation List of documents available for perusal by public, Addresses where the documents can
be perused by the public, and The last date by which the written comments are to be submitted to
EAC. The means of publication of the notice shall include:
Displaying of notices in the offices of EAC, Offices of the relevant local authority, Offices of the
Licensee, and any other suitable location;  and Posting of a notice in the web site of EAC;
plus, any of the following methods that the Chairman considers appropriate in the circumstances:
Issuing information through radio and/or television Publishing the notice in a local or national
newspaper; Or any other method.

3.3- Right of the Public to Provide Comments on the Tariff Application / Tariff Review
Documents- Public Consultation
Any institution of the Royal Government, the local authorities, the consumer or any interested
person can provide written comments, in response to the notice issued by EAC inviting written
comments on the tariff application or tariff review documents. The comments may be supported
with proper reasoning and copies of any other documents that are relevant.
EAC may also consult any person, institution, or government department by any one or more of the
following methods, as decided by the Chairman of EAC:
Send a letter asking for opinion, Interview, Invite persons, institutions and concerned parties for
discussion and providing opinion, In all the cases specified in paragraph Error! Reference source
not found. where EAC has obtained comment from other parties, a written statement of the
comments, with the signature of the person giving the comments or by the chairperson of the
meeting, shall be kept by EAC.
The period from the date of publication of the notice specified in Article 3.2 of this Procedure up to
the last date of submission of comments specified in the notice is called the “Period of Public
Consultation”.
The period of public consultation, shall be decided by the Chairman of EAC in each case, but shall
not be less than [30] days.

3.4- Documents to be made available for perusal by public
The whole tariff application or tariff review document, along with the enclosures including the
missing or incomplete information and the information taken in lieu of that, and any other
information submitted subsequently by the Licensee, shall be available to the public for perusal
during the period of public consultation.  However, where a Licensee requests that certain
information should be treated as confidential, and where EAC agrees that such information should
be treated as confidential, it may exclude the same from the documents made available to the
public.  EAC shall make arrangements so that any interested person can peruse these documents
without charge during normal working hours at:
the Office of EAC, Offices of the Licensee, Offices of the relevant local authority and
Any other location as decided by Chairman of EAC.

3.5- Evaluation by EAC of the public comments and obtaining additional information
EAC shall examine and evaluate the comments received in the process of public consultation.  EAC
may ask the Licensee or any other person for more precise information, clarification and evidence
in relation to the comments from the persons furnishing the comments.  Such information may be
provided in writing or during a discussion, but where provided in discussion a written record of the
discussion shall be made and the record signed by the person providing the information.
EAC may ask the Licensee to give additional information as required for evaluating the public
comments and tariff application/ tariff review document.  EAC shall specify the time limit within
which the Licensee shall furnish the additional information.  This time limit shall be within the time
allowed by EAC for considering the same, but shall in no case be less than [15] days from the date
on which the Licensee receives details of the public comments.

 

3.6- Evaluation by EAC of the Tariff Application or Tariff Review Documents
EAC shall evaluate the tariff application or tariff review documents in the light of the comments
received on them and all other information received.

3.7- Public Hearing by EAC
EAC shall hold a public hearing to consult the persons who have requested to be heard in person,
the Licensee, the staff of EAC, and any other person decided by EAC.  EAC shall consider all facts
brought to its notice in taking its decision on the tariff application or tariff review.

3.8- Session of EAC
Within 90 days of the date of Receipt of the Tariff Application, EAC shall declare its decision on
the tariff proposal in a session.

3.9- Decision of EAC
The decision shall be in one of the following forms, and in all cases EAC shall publish its decision
with a written explanation of the decision:
EAC approves the proposal made in the tariff application, and specifies the details of the new
approved tariff with all applicable terms and conditions and the date from which the new tariff shall
be effective.
OR
EAC disapproves the proposal made in the Licensee’s tariff application, in which case the existing
tariff with all applicable terms and condition will continue to be in force.
OR
EAC revises the tariff, in which case the decision shall contain the details of the new tariff with all
applicable terms and conditions and the date from which the new tariff shall be effective.
EAC’s decision under paragraph Error! Reference source not found. of this Article 3.8 to revise
the tariff may either be in response to the Licensee’s application, or in response to EAC’s own
review of tariff.
The means of publication of EAC’s decision under this Article 3.8 shall be the same as those
determined by EAC for publication of the tariff application under Article 3.2 Error! Reference
source not found..

3.10- Information on Tariffs
The Licensee shall keep a copy of all current tariffs with all applicable terms and conditions
available for perusal by any interested person, free of charge during normal working hours, in all its
offices.

3.1- Purpose of Procedure “C”
(i) Procedure “C” is the procedure to be followed where EAC actually carries out a full review and
determination of a Licensee’s tariffs.  It can follow on from either of the two previous procedures.

3.2- Publication of the Tariff Application /Tariff Review Documents
Not later than [10] days after the Date of Receipt of Tariff Application, EAC shall publish a notice
about the tariff application / tariff review documents as mentioned in the Articles below.
The published notice shall invite consumers and interested persons to furnish written comments on
the Tariff application/ Tariff review document and to notify EAC if they would like to be heard in
person by EAC.  The published notice shall include the following information:
Name and address of the Licensee and area of supply for which the tariff application has been
received /tariff review is taken up, Current and Proposed tariffs of Licensee EAC Secretariat’s tariff
computation List of documents available for perusal by public, Addresses where the documents can
be perused by the public, and The last date by which the written comments are to be submitted to
EAC.
The means of publication of the notice shall include:
Displaying of notices in the offices of EAC, Offices of the relevant local authority, Offices of the
Licensee, and any other suitable location;  and Posting of a notice in the web site of EAC;  plus, any
of the following methods that the Chairman considers appropriate in the circumstances:
Issuing information through radio and/or television Publishing the notice in a local or national
newspaper; Or any other method.

3.3- Right of the Public to Provide Comments on the Tariff Application / Tariff Review
Documents- Public Consultation
Any institution of the Royal Government, the local authorities, the consumer or any interested
person can provide written comments, in response to the notice issued by EAC inviting written
comments on the tariff application or tariff review documents. The comments may be supported
with proper reasoning and copies of any other documents that are relevant.
EAC may also consult any person, institution, or government department by any one or more of the
following methods, as decided by the Chairman of EAC:
Send a letter asking for opinion, Interview, Invite persons, institutions and concerned parties for
discussion and providing opinion, In all the cases specified in paragraph Error! Reference source
not found. where EAC has obtained comment from other parties, a written statement of the
comments, with the signature of the person giving the comments or by the chairperson of the
meeting, shall be kept by EAC.
The period from the date of publication of the notice specified in Article 3.2 of this Procedure up to
the last date of submission of comments specified in the notice is called the “Period of Public
Consultation”.
The period of public consultation, shall be decided by the Chairman of EAC in each case, but shall
not be less than [30] days.

3.4- Documents to be made available for perusal by public
The whole tariff application or tariff review document, along with the enclosures including the
missing or incomplete information and the information taken in lieu of that, and any other
information submitted subsequently by the Licensee, shall be available to the public for perusal
during the period of public consultation.  However, where a Licensee requests that certain
information should be treated as confidential, and where EAC agrees that such information should
be treated as confidential, it may exclude the same from the documents made available to the
public.  EAC shall make arrangements so that any interested person can peruse these documents
without charge during normal working hours at:
the Office of EAC, Offices of the Licensee, Offices of the relevant local authority and Any other
location as decided by Chairman of EAC.

3.5- Evaluation by EAC of the public comments and obtaining additional information
EAC shall examine and evaluate the comments received in the process of public consultation.  EAC
may ask the Licensee or any other person for more precise information, clarification and evidence
in relation to the comments from the persons furnishing the comments.  Such information may be
provided in writing or during a discussion, but where provided in discussion a written record of the
discussion shall be made and the record signed by the person providing the information.
EAC may ask the Licensee to give additional information as required for evaluating the public
comments and tariff application/ tariff review document.  EAC shall specify the time limit within
which the Licensee shall furnish the additional information.  This time limit shall be within the time
allowed by EAC for considering the same, but shall in no case be less than [15] days from the date
on which the Licensee receives details of the public comments.

3.6- Evaluation by EAC of the Tariff Application or Tariff Review Documents
EAC shall evaluate the tariff application or tariff review documents in the light of the comments
received on them and all other information received.

3.7- Public Hearing by EAC
EAC shall hold a public hearing to consult the persons who have requested to be heard in person,
the Licensee, the staff of EAC, and any other person decided by EAC.  EAC shall consider all facts
brought to its notice in taking its decision on the tariff application or tariff review.

3.8- Session of EAC
Within 90 days of the date of Receipt of the Tariff Application, EAC shall declare its decision on
the tariff proposal in a session.

3.9- Decision of EAC
The decision shall be in one of the following forms, and in all cases EAC shall publish its decision
with a written explanation of the decision:
EAC approves the proposal made in the tariff application, and specifies the details of the new
approved tariff with all applicable terms and conditions and the date from which the new tariff shall
be effective.

OR
EAC disapproves the proposal made in the Licensee’s tariff application, in which case the existing
tariff with all applicable terms and condition will continue to be in force.

OR
EAC revises the tariff, in which case the decision shall contain the details of the new tariff with all
applicable terms and conditions and the date from which the new tariff shall be effective.
EAC’s decision under paragraph Error! Reference source not found. of this Article 3.8 to revise
the tariff may either be in response to the Licensee’s application, or in response to EAC’s own
review of tariff.
The means of publication of EAC’s decision under this Article 3.8 shall be the same as those
determined by EAC for publication of the tariff application under Article 3.2 Error! Reference
source not found..

3.10- Information on Tariffs
The Licensee shall keep a copy of all current tariffs with all applicable terms and conditions
available for perusal by any interested person, free of charge during normal working hours, in all its
offices.

ANNEXURE 1
ANNUAL DATA SUBMISSION: LARGER LICENSEES

All Licensees specified by EAC as Larger Licensee shall submit by 31st
March every year the data
and other information for the Previous Year ending 31st
December as set out in accordance with this
Annexure.
Financial Formats

1- Larger Licensees:  Operation and Maintenance Costs
The Licensee shall provide as required in Tables AL1 to AL6 full details of its actual operation and
maintenance costs, fuel purchase costs, administrative and general management costs and power
purchase costs.

2- Larger Licensees: Information on Net Direct Capital
The Licensee shall provide full details of calculation of each net direct capital item and enclose
supporting financial and technical data.  If any portion of the net direct capital is used in or financed
from activities other than those specified in the license, full details shall be submitted to the EAC.
The information submitted shall be in the formats in Tables AL7 to AL11 and shall include details
of:
Loans used to finance the licensed business Fixed Assets Depreciation Construction Work in
Progress Share Capital and Grants towards Capital Assets: Licensee shall provide its share capital in
the licensed business and the contribution from any other agency towards capital assets.

3- Larger Licensees: Current assets and Current liabilities
Licensee shall provide as required details of its current assets and current liabilities in Table AL12.
This would specifically include power purchase payables and fuel payables with suitable supporting
data.

4- Larger Licensees:  Reasonable Rate of Return on Net Direct Capital Employed
The Licensee shall show in the form specified in Tables AL13 of this Annexure its calculation of
the actual rate of return on the net direct capital employed. It should be supported by justification of
the computation for provision of working capital.

5- Larger Licensees:   Revenue from Non-tariff Sources
The Licensee should show in the form specific in Tables AL14 of this Annexure the actual income
of the Licensee from sources other than tariffs. Information included in Tables AL14 of this
Annexure should not include revenue from businesses other than the licensed business.

6- Larger Licensees:  Expected Revenues from Tariff Charges
The Licensee shall include, in the form specified in Table AL15 of this Annexure, a calculation of
the revenues collected from tariff charges in the previous year.
Summary Formats

7- Larger Licensees:  Level of Reasonable Costs
The Licensee shall show in the form in Tables S1 of this Annexure the level of reasonable costs in
the previous year. The total of non-tariff income shall be deducted for the purposes of calculating
the net amount of reasonable costs.

8- Larger Licensees: Cash Flow Statement and Balance Sheet
Licensee shall provide details from audited balance sheets and cash flow statement for the previous
year in S2 and S3 formats. If audited accounts are not available due to the audit being not complete,
then un-audited account should be used.  However if a Licensee is not able to have its accounts
audited due to reasons accepted by EAC, the Licensee should submit its accounts for checking by
EAC in accordance with the license condition.  In such a case, instead of audited accounts the
Licensee can submit the accounts checked by EAC.
Performance Formats
Article 48 of the Electricity Law of Cambodia provides that “the electricity tariffs approved by the
Authority shall encourage the efficiency of operations, internal management of licensee and
economic efficiency of the power sector.” In view of above the licensee shall provide report on the
following performance indicators

9- Larger Licensees: Age analysis of Arrears
Licensee shall provide in Table P1 the amount of revenue arrears at beginning and end of year
analysed by age.  Reasons for non-collection and status of litigation involving collection of revenue
of Riels 500,000 or more should also be provided.

10- Larger Licensees:  Energy Balance
The Licensee’s submission shall include a monthly statement of energy balance along with
transmission and distribution losses. Licensees shall submit distribution details of sales figures
broken down between MT and LT and also energy input details from all sources.

11- Larger Licensees: Other performance parameters
Licensee shall provide the following details in Tables P3 to P5, to facilitate discussion of licensee
performance among all stakeholders during the consultative process. These include details of
incidents of transformer failures, number of electrical accidents categorised into fatal /non-fatal and
release of new service connections.

ANNEXURE 2
REQUEST FOR TARIFF REVISION BY LARGER LICENSEES

Where a Larger Licensee makes a submission to EAC for a: change to all or any of the tariff rates
and/or new tariff or tariffs, the Licensee shall submit to EAC the forms set out in this Annexure
which pertains to the Current Year and Ensuing Year. The data for the Current Year shall be based
on the actual monthly figures for the year as far as available and estimated figures for the remaining
portion of the year.

Financial Formats
1- Larger Licensees: Information on Reasonable Costs and Tariffs
The information to be provided by the Licensee as part of this Annexure must include:
The reasonable costs, net direct capital, non-tariff income in the current year and ensuing year as
provided in Tables TL 1 to TL 13 of this Annexure. The level of reasonable costs for the ensuing
year shall take account of any excess in the actual revenues in the previous financial year.
The expected full-year revenue from the current tariff rates for the current year and ensuing year.
This should be as shown in the form set out in Table TL 14 of this Annexure. It should include a
statement of, and supporting documentation for, the forecast quantities supplied under each tariff
category. The Licensee shall also provide details of number of consumers by tariff category, a
statement of the units consumed or assumed to be consumed by any un-metered supplies, and the
amount of energy consumed under minimum charges, if required.
A statement of the expected full-year revenue of the proposed tariff for the ensuing year.  This
should be given in the form set out in Table TL 15 of this Annexure.
Impact of the proposed tariffs on individual consumer categories for a typical consumer as provided
in Table TL 16.
Any other information, as required by the relevant license or specified by EAC.

2- Larger Licensees: Other Information
A statement that calculates the amount of cross subsidy in the existing tariffs and proposed tariffs.
This should be provided using Table TL 17 of this Annexure. 15
Reductions in distribution losses are an important objective for every Licensee, and tariff
determinations will need to take account of such losses and any reduction in them. Hence Table TL
18 includes the details of the licensee’s proposed energy sales and energy purchase / generated
computed from projected loss figures.

Summary Formats
1- Larger Licensees:  Level of Reasonable Costs
The Licensee shall show in the form in Tables S1 of this Annexure the projected reasonable costs
for the current year and the ensuing year which it expects to recover from tariffs. The total of non-
tariff income shall be deducted for calculating the net amount of reasonable costs.

2-Larger Licensees: Cash Flow Statement and Balance Sheet
Licensee shall provide details of projected balance sheets and cash flow statement for the current
year and ensuing year in S2 and S3 formats.

ANNEXURE 3
ANNUAL DATA SUBMISSION: SMALLER LICENSEES

All Licensees specified by EAC as Smaller Licensee shall submit by 31st
March every year the
information for the Previous Year ending 31st
December as set out in accordance with this
Annexure.

1- Smaller Licensees:  Operation and Maintenance Costs, etc
The Licensee shall provide as required in Tables AS1 to AS5 of Annexure1 full details of its actual
operation and maintenance costs, fuel purchase costs, administrative and general management costs
and power purchase costs with suitable supporting data.

2- Smaller Licensees: Information on Net Direct Capital
Licensee shall provide information of the Net Direct Capital employed in the forms AS6 to AS8.
These include details on Net Fixed Assets, Accumulated Depreciation and Capital Liabilities.

3- Smaller Licensees:  Reasonable Rate of Return on Net Direct Capital Employed
The Licensee shall show in the form specified in Tables AS9 of this Annexure its calculation of the
actual rate of return earned on the net direct capital employed. It should be supported by
justification of the computation for provision of working capital.

4- Smaller Licensees: Reasonable Costs
The Licensee shall show in the form in Tables AS10 of this Annexure the level of reasonable costs
that it has incurred in the Previous Year.

5- Smaller Licensees: Revenue at Current Tariff Charges
The Licensee shall include, in the form specified in Table AS11 of this Annexure, a calculation of
the actual revenues earned from tariff charges in the previous year. It should include supporting
documentation for, the forecast quantities supplied under each tariff category.

6- Smaller Licensees: Energy Balance
Licensee shall in Table AS 12 include the details of the actual energy sales, energy purchase /
generated and distribution loss.

ANNEXURE 4
REQUEST FOR TARIFF REVISION BY SMALLER LICENSEES

Where a Smaller Licensee makes a submission to EAC for a: change to all or any of the tariff rates
and/or new tariff or tariffs,the Licensee shall submit the information set out in Tables TS1 to TS13
in this Annexure, together with any other information as EAC may require. The information sought
in this Annexure pertains to the Ensuing Year.

1- Smaller Licensees: Information on Reasonable Costs
Licensee shall provide the details of the expected fuel, power purchase, O&M and A&G cost details
in the forms set out in Annexure TS1 to TS5 with suitable supporting data.
Licensee shall show the net direct capital employed as provided in the Tables TS6 to TS8 of this
Annexure.
Licensee shall include the computation of reasonable profit as in Table TS 9 and the summary of
the Reasonable Costs as in TS 10.

2- Smaller Licensees: Information on Revenue
Licensee shall provide the detail of the revenue obtained from current tariff charges and proposed
tariff charges for the Ensuing Year in Tables TS11 and TS12. The format of Table TS12 would be
based on the tariff structure as proposed by the Licensee.

3- Smaller Licensees: Energy Balance
Table TS13 includes the details of the licensee’s proposed energy sales and energy purchase /
generated computed from projected loss figures.
Where a Smaller Licensee makes a submission to EAC for a: change to all or any of the tariff rates
and/or new tariff or tariffs, the Licensee shall submit the information set out in Tables TS1 to TS13
in this Annexure, together with any other information as EAC may require. The information sought
in this Annexure pertains to the Ensuing Year.

1- Smaller Licensees: Information on Reasonable Costs 17
Licensee shall provide the details of the expected fuel, power purchase, O&M and A&G cost details
in the forms set out in Annexure TS1 to TS5 with suitable supporting data.
Licensee shall show the net direct capital employed as provided in the Tables TS6 to TS8 of this
Annexure.
Licensee shall include the computation of reasonable profit as in Table TS 9 and the summary of
the Reasonable Costs as in TS 10.

2- Smaller Licensees: Information on Revenue
Licensee shall provide the detail of the revenue obtained from current tariff charges and proposed
tariff charges for the Ensuing Year in Tables TS11 and TS12. The format of Table TS12 would be
based on the tariff structure as proposed by the Licensee.

3- Smaller Licensees: Energy Balance
Table TS13 includes the details of the licensee’s proposed energy sales and energy purchase /
generated computed from projected loss figures.

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Local Ministries

ministry-of-information Ministry of Information
ministry-of-public Ministry of Public Works and Transport
ministry-of-education Ministry of Education, Youth and Sport
ministry-of-tourism Ministry of Tourism
ministry-of-agriculture Ministry of Agriculture, Forestry and Fisheries
ministry-of-mines-energy Ministry of Mines and Energy
ministry-of-commerce Ministry of Commerce
General Department of Taxation General Department of Taxation
General Department of Customs and Excise General Department of Customs and Excise
Ministry of industry and handicraft Ministry of industry and handicraft
Ministry of Economy and Finance Ministry of Economy and Finance
Ministry of Foreign Affairs and International Cooperation Ministry of Foreign Affairs and International Cooperation
ODA-Cambodia

Supporter

Mizuho Bank, Ltd. Mizuho Bank, Ltd.
Net Frontier Cambodia Co.,Ltd. Net Frontier Cambodia Co.,Ltd
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