As of the current date, comma. As of date
MAYOR OF KHABAROVSK
RESOLUTION
On approval of the Methodology for calculating the debt burden on the city budget
district "City of Khabarovsk" and Methods for calculating the volume of permissible growth
municipal debt and the possible attraction of new debt obligations
In order to implement the “Program for reforming the municipal finance management system of Khabarovsk for 2006-2008 “Khabarovsk finances - quality management!”, approved by the decision of the Khabarovsk City Duma dated November 24, 2006 No. 348, the introduction of modern approaches to managing the city’s debt obligations and on the basis Charter of the urban district "City of Khabarovsk"
I decree:
1. Approve:
1.1 Methodology for calculating the debt burden on the budget of the urban district “City of Khabarovsk”, taking into account existing and planned debt (Appendix No. 1);
1.2 Methodology for calculating the volume of permissible growth of municipal debt and the possible attraction of new debt obligations in the form of borrowing (taking into account their impact on the solvency of the urban district "City of Khabarovsk") (Appendix No. 2).
2. The press service of the Khabarovsk city administration (Gorbunov A.V.) publish this resolution in the Khabarovsk News newspaper.
3. This resolution comes into force on the date of publication.
4. Control over the implementation of this resolution shall be entrusted to the vice-mayor of the city V.P. Kazachenko.
Mayor of the city
A.N. Sokolov
Appendix No. 1
METHODOLOGY for calculating the debt burden on the budget of the urban district “City of Khabarovsk”, taking into account existing and planned debt obligations for the medium term
METHODOLOGY
calculating the debt burden on the budget of the urban district "City of Khabarovsk" taking into account the existing
and debt obligations planned for the medium term
1. The assessment of the debt burden is carried out for obligations accounted for as part of the municipal debt as of the current date or, in the medium term, as of the date of the planning period (the beginning of the quarter or the end of the corresponding calendar year). Within the framework of this methodology, the planning period means three calendar years following the current financial year.
The assessment of the debt burden as of the current date is made taking into account existing debt obligations, and as of the corresponding date of the planning period, taking into account both existing and assumed debt obligations.
2. The assessment of the debt burden is carried out in order to: - ensure the formation of a sound debt policy of the city and the balance of the city budget;
- improving the system of budget planning and monitoring of municipal debt;
- increasing the validity of decisions on accepting new debt obligations.
3. The debt burden assessment has the following levels:
- low debt load - (1);
- average debt burden - (2);
- high debt burden - (3);
- critical debt load - (4).
4. The debt burden is assessed using the following criteria for assessing the debt burden:
- criterion 1 - the ratio of the volume of municipal debt to the total annual revenues of the city budget without taking into account the volume of gratuitous revenues and (or) tax revenues according to additional deduction standards;
- criterion 2 - the period during which the critical level of debt burden according to criterion 1 is reached, while maintaining the dynamics of the increase in the volume of debt;
- criterion 3 - the share of borrowings in the volume of municipal debt;
- criterion 4 - the share of expenses for servicing municipal debt in city budget expenses, with the exception of the volume of expenses that are carried out at the expense of subventions provided from the budgets of the budget system of the Russian Federation.
5. The calculation of the value of the criteria for assessing the debt burden is carried out in accordance with the formulas for calculating the debt burden on the budget, taking into account existing and planned debt obligations for the medium term, given in Appendix No. 1 to this methodology.
6. The initial data for calculating the criteria for assessing the debt burden are the reporting data of the municipal debt book of the urban district "City of Khabarovsk" and the indicators of the medium-term financial plan.
7. Based on the assessment of the debt burden for each criterion for assessing the debt burden specified in paragraph 4 of this methodology, an integral assessment of the debt burden is formed. The value of the integral assessment of the debt burden is calculated using the formula:
IO = O1 x Y1 + O2 x Y2 + O3 x Y3 + O4 x Y4, where:
IO - the value of the integral assessment of the debt load;
O1 - O4 - assessments according to the criteria;
U1 - U4 - the share of criteria in the integral assessment.
8. The values of the criteria for levels of debt burden and the share of criteria in the integral assessment of the debt burden are established in accordance with Appendix 2 to this methodology.
Appendix No. 1 to the Methodology
Appendix No. 1
on the budget, taking into account the current and
planned to accept debt
obligations for the medium term
Formulas for calculating the values of criteria for assessing the debt burden, taking into account existing and planned debt obligations for the medium term
Criterion | Calculation formula | Explanation |
1. Assessment of debt burden as of the current date |
||
1. The ratio of the volume of municipal debt to the total annual revenues of the city budget without taking into account the volume of gratuitous revenues and (or) tax revenues according to additional deduction standards. | K1=[MDd/(D-BP)] x 100 | K1 - value of criterion 1; |
K2=100 x [D-BP-MDd]/[MDd-MDd] | K2 - value of criterion 2; |
|
K3=(3md/mdd) x 100 | K3 - criterion value 3; |
|
4. The share of expenses for servicing municipal debt in city budget expenses, with the exception of the amount of expenses that are carried out through subventions provided from the budgets of the budget system | K4=RO/(R-S) | K4 - criterion value; |
2. Assessment of debt burden as of the date of the planning period |
||
1. The ratio of the volume of municipal debt to the total annual revenues of the city budget, excluding the volume without reimbursable revenues and (or) tax revenues according to additional deduction standards | K1=[(MDd+MDp-MDi)/(D-BP)] x 100 | K1 - criterion value; |
2. The period during which the critical level of debt burden is reached according to criterion 1 while maintaining the dynamics of the increase in debt volume | K2=[D-BP-MDd]/[MDd-((MDd+MDd+MDd)/3)] | K2 - criterion value 2 |
3. Share of borrowings in the volume of municipal debt | K3=[(3md+3mdn-3mdp)/(MDd+MDp-MDi)] x 100 | KZ - criterion value 3; |
4. Share of expenses for servicing municipal debt in expenses. city budget, with the exception of the volume of expenses that are carried out at the expense of subventions provided from the budgets of the budget system of the Russian Federation | K4=RO/(R-S) | K4 - criterion value 4; |
Appendix No. 2 to the Methodology
Appendix No. 2
to the Methodology for calculating the debt burden
on the budget taking into account the current
and planned to accept debt
obligations for the medium term
The values of the criteria for assessing the debt burden by level of debt burden and the share of the criteria for assessing the debt burden in the integral assessment of the debt burden
Debt load assessment criterion | Values of criteria for assessing debt burden by levels of debt burden | The share of criteria in the integral assessment |
|||
Low (1) | Medium (2) | High (3) | Critical (4) | ||
1. The ratio of the volume of municipal debt to the total annual revenues of the city budget without taking into account the volume of gratuitous revenues and (or) tax revenues according to additional deduction standards | Up to 30% (inclusive) | 70% and above | |||
2. The period during which the critical level of debt burden is reached according to criterion 1, while maintaining the dynamics of increasing debt volume | more than 5 years | from 5 to 3 years (inclusive) | from 3 to 1.5 years | 1.5 years or less | |
3. Share of borrowings in the volume of municipal debt | from 30 to 55% (inclusive) | from 55 to 80% | 80% or more | ||
4. The share of expenses for servicing municipal debt in city budget expenses, excluding the volume of expenses that are carried out through subventions provided from the budgets of the budget system of the Russian Federation | 2-6% (inclusive) | from 10 to 15% (inclusive |
Appendix No. 2
Appendix No. 2
METHODOLOGY for calculating the volume of permissible growth of municipal debt and the possible attraction of new debt obligations in the form of borrowings (taking into account their impact on the solvency of the urban district "City of Khabarovsk")
1. The amount of permissible growth of municipal debt is determined in accordance with the restrictions on the maximum amount of municipal debt provided for by current legislation.
The volume of possible attraction of new debt obligations in the form of borrowing is determined based on the volume of municipal debt, at which the assessment of the debt burden according to the criterion for assessing the debt burden “The ratio of the volume of municipal debt to the total annual volume of city budget revenues without taking into account gratuitous receipts and (or) tax revenues according to additional standards of deductions" (hereinafter referred to as the criterion for assessing the debt burden), determined in accordance with the approved methodology for calculating the debt burden on the budget, taking into account existing and planned debt obligations for the medium term, will correspond to the minimum value of the critical level of debt burden.
2. The amount of allowable growth of municipal debt in the current year or in the year of the planning period is calculated using the formula:
Odr = (D - BP) - Mdd
Where:
Odr - the volume of permissible growth of municipal debt;
BP - the planned volume of gratuitous receipts (or) tax revenues according to additional deduction standards;
MDD - the amount of municipal debt based on the volume of debt obligations valid at the current date (or at the beginning of the corresponding year of the planning period, if the date of the planning period is outside the current year).
3. The volume of possible attraction of new debt obligations in the form of borrowings is calculated using the formula:
NDOz = OD + ODp, where:
NDOZ - the volume of possible attraction of new debt obligations in the form of borrowings;
OD - the amount of the city budget deficit planned for the current year (year of the planning period)
ODP - the volume of existing debt obligations planned for repayment in the current year (year of the planning period).
In this case, the NDO requirement must be satisfied, where:
D - the planned volume of total annual revenues of the city budget;
BP - the planned volume of gratuitous receipts;
DOg - planned (maximum) volume of debt obligations under municipal guarantees at the end of the year
The text of the document is verified according to:
newspaper "Khabarovsk News"
There are two methods of writing dates specified by GOST R 6.30-2003 - digital and verbal-digital.
When writing the date, Arabic numerals are used (a pair of digits to indicate the day, a pair of digits for the month and four digits to indicate the year), the separating character is a dot:
27.08.2007,
01.09.2007.
An alphanumeric designation of the date is also possible: March 5, 1999, September 1, 2007.
Digital way
The digital method is the most economical because it reduces the length of writing the date and can simultaneously serve as a code when processing documents. Date elements are given on one line in Arabic numerals, separated by dots, without hyphens, in the following sequence: day, month, year. The day of the month and the month are written in two pairs of Arabic numerals (separated by a dot), the year – in four Arabic numerals: For example:
01.09.2012.
Verbal-digital method
The verbal-digital method has several varieties. On documents with financial information, the previous example looks like this:
If the date includes the day of the month (date), month and year, then different spellings are possible:
- in numbers: 22.08.2007 ;
- in words and numbers: August 22, 2007; August 22, 2007;
- only in words: August twenty-second two thousand and seven.
If the date is written in numbers, then the word of the year or reduction G. after the date is not required.
If the date designation in the text consists only of the year, the word “year” is written in full.
In the first quarter of 2012.
If a date consists of a month and a year, a quarter and a year, a half-year and a year, then its writing has the following form:
- in April 2012;
- in October-November 2011;
- in the first quarter of 2012;
- in the III-IV quarters of 2011;
- in the first half of 2012
The words “year”, “years” are abbreviated (years, years) if they are given in dates indicating a month, quarter, half-year.
The word “year” is omitted when it is indicated digitally on the title page, cover, as well as in the output of the bibliographic description.
Related article: Whether to indicate the beginning of a paragraph by indenting the first line
Calendar dates in the text are written as follows:
- in October 2012,
But:
- for 8 months of 2011,
- in 1995,
- from 1994 to 2001,
- in 1999-2004.
A period limited to two years or a year and a decade, an accepted abbreviation of the word years – gg.
You should write: 2000–2002 This abbreviation reads “two thousand - two thousand and two.”
- in 1992-1993;
- in the period 1985-1990s. (year and decade).
Please note: there is a dash between the numbers, no spaces on both sides.
All types of non-calendar years (academic, budget, reporting year), i.e. starting in one year and ending in another, are written separated by a slash:
- in the 2001/2002 academic year,
- reporting year 2000/2001.
In other cases, a dash is placed between years. For example: exempt from taxation in 2011-2012.
The quarter is indicated by a Roman numeral, but the half-year is written in full:
- I quarter 2012;
- in the second half of 2012
When using Roman numerals, case endings (incrementations) are not used: in the first quarter (but not in the 1st quarter).
It is allowed to enter the date in the following sequence: year, month, day of the month, 2006.04.05. This is especially convenient for searching documents in large archives.
The International Organization for Standardization (ISO), in connection with the introduction of information technology, recommends a universal digital designation of dates. In accordance with GOST ISO 8601-2001), an example of writing the date September 1, 2006 looks like this:
- 20060901 (main format);
- 2006-09-01 (extended format);
- 06-09-01 (shortened format).
In the text of all types of publications, except for publications of scientific and technical documents, the time of day is indicated in the sequence: hours, minutes, seconds. For example:
- It was 7 hours 45 minutes 30 seconds;
- The clock showed 12 noon.
It is necessary to distinguish the number of units of time when the abbreviated designation of units is used (6 hours 30 minutes 45 seconds passed), from designating the time of day, when most often the words hours, minutes, seconds are used in expanded form (see example above).
Question No. 287699 | ||
How to place commas correctly? According to the court decision as of January 1, 2011, citizen Ivanov I.I. is registered at the address:.......
Russian help desk response
If we mean that Ivanov was registered at such and such an address on January 1, 2011, then the correct punctuation is: According to the court decision, as of January 1, 2011, citizen Ivanov I. I. is registered at the address...
Question No. 284386 | ||
Russian help desk response
No comma needed: As of September 1, 2015, it is registered...
Question No. 272246 | ||
Is it necessary to increase the case ending for the numeral here?As of the 1st day of the month following the reporting month
or
As of the 1st day of the month following the reporting month
Russian help desk response
In this case, the letter extension is appropriate.
Question No. 267771 | ||
Hello!
Tell me, please, is it correct to write “as of December”? For example, in this sentence:
"As of December 2012, participation in the exhibition was officially confirmed by key players in the global industry."
Russian help desk response
It's better to write: as of December... Badly: global industry players. Try rearranging the sentence.
Question No. 256554 | ||
Good afternoon!The arrears of wages in the entire economy of the region (,) as of August 1, 2009 (,) amounted to 3 rubles.
Are commas needed in this case?
Thank you
Russian help desk response
No commas needed. Right: debt... amounted to.
Question No. 256532 | ||
Is a comma necessary in a sentence?
As of August 1, 2009(,) the volume of overdue wages in the entire regional economy amounted to 3 rubles.
Russian help desk response
No comma needed. Phrase volume of overdue wages redundant, it's better to just: wage arrears.
Question No. 255433 | ||
What is the origin of the expression “Like looking into water”?
Russian help desk response
The expression is associated with folk beliefs in the magical power of water as a cleansing element, and with fortune telling on water. Peering at the reflection in a lake, river, or vessel with water and casting various spells, healers and sorcerers predicted the future and someone’s fate based on the state of the water surface.
Question No. 232691 | ||
Please tell me how to place commas in this text, I’m interested, first of all, whether commas are placed before the words “based on” and why. “The amount of subsidies is determined based on the difference between the debt of municipalities accumulated as of October 1, 2007 on loans received from credit organizations, due in 2007, and the amount calculated on the basis of 30 percent of the forecast for receipt of tax and non-tax revenues to local budgets for October-December 2007"
Russian help desk response
Your choice of punctuation is possible.
Question No. 231581 | ||
Please answer right now: the newspaper is leaving, urgently, urgently, really necessary. If an elderly person does not have close relatives, and due to health reasons he cannot take care of himself(,) or his housing is in an uninhabitable, emergency() condition, social security workers prepare the necessary package of documents. Among other things() is specified also a burial place
Russian help desk response
The commas specified are not required.
Question No. 227505 | ||
Tell me which is correct? According to the passport office, as of 01/01/2005, Ivanov was registered... or According to the passport office, as of 01/01/2005, Ivanov was registered...
Russian help desk response
The second option is correct.
Question No. 212105 | ||
how to correctly write “There are 100 people in the municipality as of 2006” or “There are 100 people in the municipality as of 2006”
Russian help desk response
Words _as of 2006_ are not separated by commas.
Question No. 210777 | ||
Hello! How to correctly write the sentence: “The cost of the object as of January 1, 2006 is XXX rubles.” Are commas needed here? This is a very urgent question, thanks in advance for your advice!
Russian help desk response
No additional punctuation is required.
Question No. 203856 | ||
Is there any data on how many people in the world speak Russian?
Russian help desk response
There is such data. As of the end of the 20th - beginning of the 21st century, about 250 million people in the world speak Russian to one degree or another.