
Financial statements
In accordance with paragraph 6 of Article 25 of the Law of the Republic of Kazakhstan on Natural Monopolies (hereinafter - the Law), a natural monopoly subject shall, not later than August 1 of the current calendar year and May 1 of the next calendar year, conduct reports on the results of the half-year and year on the execution of the approved tariff estimates, on the execution of the approved investment programme, on compliance with the quality and reliability indicators of regulated services and on the achievement of performance indicators of natural monopoly subjects to consumers and other stakeholders.
In accordance with paragraph 2 of Article 25 of the Law, a natural monopoly entity must, within the deadlines established by paragraph 6 of this article, publish reports for consumers and other stakeholders in mass media distributed within the relevant administrative-territorial unit and/or on its official website. These reports must cover the implementation of the approved tariff estimate, the execution of the approved investment program, compliance with quality and reliability indicators of regulated services, and the achievement of performance efficiency indicators of natural monopoly entities, with justifications, including financial statements.