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Accounting Procedures for Foreign-owned Nuclear Material Located Temporarily in the Russian Federation

机译:在俄罗斯联邦临时临时核材料的会计程序

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The nuclear fuel cycle industry in Russia currently processes foreign-owned nuclear material. The Russian Government acknowledges this in the “Regulation on State Nuclear Material Control and Accounting,” which requires the control and accounting of foreign-owned nuclear material located temporarily in the Russian Federation. In 2004, Rosatom began the task of developing the accounting procedures for Russian organizations to report inventory information on the foreign-owned material located temporarily in the Russian Federation. Rosatom’s specialists analyzed the existing regulatory documents on nuclear material control and accounting in Russia and discussed with U.S. organizations their procedures for managing foreign-owned and foreign-obligated nuclear material located in the US. As a result of these efforts, the basic accounting principles for foreign-owned nuclear material located temporarily in the Russian Federation have been determined: ? Foreign-owned nuclear material is subject to State control and accounting irrespective of its chemical or physical form, irradiation status, or the customs regime under which it was imported into the Russian Federation. ? Foreign-owned nuclear material is subject to State accounting according to the procedures stipulated in current Russian Federation regulations.
机译:俄罗斯核燃料循环行业目前正在处理外资核材料。俄罗斯政府在“国家核材料控制和会计法规”中承认这一点,这要求临时在俄罗斯联邦暂时的外资核材料的控制和核算。 2004年,ROSATOM开始制定俄罗斯组织会计程序的任务,以报告临时俄罗斯联邦暂时的外资材料的库存信息。 Rosatom的专家分析了俄罗斯核材料控制和会计的现行监管文件,并与美国组织讨论了他们管理位于美国的外国和外商义核材料的程序。由于这些努力,临时在俄罗斯联邦临时的外资核材料的基本会计原则已确定:?无论其化学或物理形式,辐照地位还是将其进口到俄罗斯联邦的海关制度,国外核材料都不是州控制和核算。还是根据当前俄罗斯联邦法规规定的程序,外资核材料受州会计。

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