Interim Provisions on Managing Abandonment and Disposal of Offshore Oil and Gas Production Facilities

海上油气生产设施废弃处置管理暂行规定

 

Promulgating Institution:National Development and Reform Commission; National Energy Bureau; Ministry of Finance; State Administration of Taxation; State Oceanic Administration

Document Number: Fa Gai Neng Yuan[2010] No. 1305

Promulgating Date: 06/23/2010

Effective Date: 06/23/2010

 

颁布机关: 国家发展和改革委员会; 国家能源局; 财政部; 国家税务总局; 国家海洋局

文      号:发改能源[2010]1305号

颁布时间:06/23/2010

实施时间:06/23/2010

 

Chapter I General Provisions

第一章  总则

  Article 1   In order to strengthen the management and supervision of abandonment and disposal of offshore oil and gas production facilities, these Provisions have been formulated pursuant to the "Marine Environment Protection Law of the People's Republic of China," the "Regulations of the People's Republic of China on the Control over Dumping Waste into Sea Waters," the "Administrative Regulations of the People's Republic of China on the Prevention and Control of Pollutant Damages to the Marine Environment by Ocean Engineering Construction Projects" and the "Regulations of the People's Republic of China on the Exploitation of Offshore Petroleum Resources in Cooperation with Foreign Enterprises."

       第一条  为了加强对海上油气生产设施废弃处置的管理和监督,依据《中华人民共和国海洋倾废管理条例》、《防治海洋工程建设项目污染损害海洋环境管理条例》、《对外合作开采海洋石油资源条例》,制定本规定。

  Article 2   These Provisions shall apply to the abandonment and disposal of offshore oil and gas production facilities located in inland waters, territorial seas, exclusive economic zones, continental shelves and other sea areas under the jurisdiction of the People's Republic of China upon termination of the production of such facilities.

       第二条  本规定适用于中华人民共和国内水、领海、专属经济区、大陆架以及中华人民共和国管辖的其它海域的海上油气生产设施终止生产后的废弃处置。

  Article 3   Abandonment and disposal of offshore oil and gas production facilities shall follow the principles of prioritizing safety with regard to ensuring the safety of personnel and property. Effective measures shall be taken to avoid polluting or damaging the marine environment. The impact on the development and utilization of other marine resources and maritime transportation safety shall be eliminated or effectively reduced.

       第三条  海上油气生产设施废弃处置应坚持安全第一,保障人身和财产安全;须采取有效措施避免对海洋环境造成污染和损害;应消除或有效降低对其它海洋资源的开发利用和海上交通安全的影响。

  Article 4    The terms used in these Provisions shall have the following meanings:

(a) "Offshore Oil and Gas Production Facilities" (hereinafter referred to as "Facilities") shall include: offshore oil wells, offshore gas wells, offshore water wells, fixed platforms, artificial islands, a single point mooring system, floating productions, storage and offloading systems, submarine cables and pipelines, submarine production systems, onshore terminals, and other water surface and underwater oil and gas production-related auxiliary facilities thereof;

(b) "Abandonment Cost" means the expense incurred by investors of an offshore oil and gas field in assuming the responsibilities and obligations of abandonment and disposal of the Facilities, which is particularly used for abandoning, removing, land filling, cleaning up the wells and related facilities thereof, and restoring the ecological environment and the relevant preparatory work thereof;

(c) "Operator" means the entity that is responsible for implementing the offshore oil and gas operations pursuant to the provisions of the Petroleum Contract;

(d) "Foreign Contractor" means a foreign enterprise that signs a Petroleum Contract with a National Oil Company. The foreign enterprise may be a corporation or a consortium of corporations.

(e) "Petroleum Contract" means a contract signed, in accordance with the law, between a National Oil Company and a foreign enterprise for the cooperative exploitation of offshore petroleum resources in the People's Republic of China, including contracts on the exploration, development and production of oil and gas.

(f) "National Oil Company" means a national company that is a legal entity that is entitled to the exclusive rights of petroleum exploration, development, production and sale within certain maritime zones for international cooperation within the People's Republic of China.

(g) "Joint Management Committee" means the management office formed and operated by the National Oil Company and the Foreign Contractor pursuant to the Petroleum Contract, which is responsible for the implementation of the Petroleum Contract.

       第四条  本规定下列用语的含义是:

    (一)海上油气生产设施(以下简称“设施”)包括:海上油井、气井、水井、固定平台、人工岛、单点系泊、浮式生产储油装置,海底电缆、管道、水下生产系统,陆岸终端,以及其他水上、水下的油气生产的相关辅助配套设施;

    (二)弃置费,是指海上油气田各投资方为承担油气生产设施废弃处置的责任和义务所发生的,用于井及相关设施的废弃、拆移、填埋、清理和恢复生态环境及其前期准备等所发生的专项支出;

    (三)作业者,是指按照石油合同的规定负责实施海上油气田作业的实体;

    (四)外国合同者,是指同国家石油公司签订石油合同的外国企业。外国企业可以是公司,也可以是公司集团;

    (五)石油合同,是指国家石油公司同外国企业为合作开采中华人民共和国海洋石油天然气资源,依法订立的包括石油天然气勘探、开发和生产的合同;

    (六)国家石油公司,是指依法享有在中华人民共和国对外合作海区内进行石油勘探、开发、生产和销售的专营权,具有法人资格的国家公司;

    (七)联合管理委员会,是指国家石油公司和外国合同者根据石油合同的规定组成并运行的,负责具体执行石油合同的管理机构。

  Article 5    Pursuant to the investment ratio, the investors of the offshore oil and gas field shall assume the responsibilities and obligations of facility abandonment and disposal and calculate and allocate a fund for the Abandonment Cost accordingly as a special fund for environmental protection and ecological restoration.

       第五条  海上油气田投资者应按投资比例承担设施废弃处置的责任和义务,计提弃置费作为环境保护、生态恢复专项资金。

  Article 6    The accounting procedure for allocating the fund for the Abandonment Cost by the enterprise pursuant to these Provisions shall comply with the rules of the national unified accounting system. The tax treatment of the fund for the Abandonment Cost allocated by the enterprise pursuant to these Provisions shall be handled in accordance with the national tax laws and regulations.

       第六条  企业按照本规定提取的弃置费的会计处理应当符合国家统一的会计制度的规定。企业按照本规定提取的弃置费的税务处理依照国家税收法律法规执行。

Chapter II Plans and Requirements for Facility Abandonment and Disposal

第二章  设施废弃处置的方案和要求

  Article 7    The Operator shall formulate concurrently both the overall development plan and the preparatory plan of facility abandonment and disposal prior to the commercial development of the offshore oil and gas field. The Operator may modify the preparatory plan of facility abandonment and disposal if the offshore oil and gas field has been in production for three years.

With respect to an offshore oil and gas field which has commenced commercial development prior to the implementation of these Provisions, the Operator shall formulate a preparatory plan on facility abandonment and disposal within two years after the implementation date of these Provisions.

The preparatory plan must be submitted to national energy administration, finance and tax authorities for filing once it has been formulated.

       第七条  海上油气田进入商业开发前,作业者应同时编制总体开发方案和设施废弃处置预备方案。海上油气田投产三年后,作业者可以修改废弃处置预备方案。

    本规定实施前已进入商业开发的海上油气田,作业者应在本规定实施之日起的两年内,补充编制设施废弃处置预备方案。

    设施废弃处置预备方案应当同时报送国家能源、财政、税务主管部门备案。

  Article 8    The preparatory plan of the abandonment and disposal of the Offshore Oil and Gas Production Facilities shall include an estimation of the Abandonment Cost, the method of funding the Abandonment Cost, and the methods for abandonment and disposal.

       第八条  海上油气田生产设施废弃处置预备方案应当包括弃置费估算、弃置费筹措方法和弃置方式等内容。

  Article 9    Abandonment and disposal of Offshore Oil and Gas Production Facilities shall comply with the relevant environmental protection regulations and requirements issued by the national marine authorities on abandonment and disposal of offshore oil and gas exploration and development facilities. The Operator of an offshore oil and gas field shall submit a written application for abandonment and disposal of the Facility to national marine authorities within 90 working days prior to the termination of production operations of the Facilities. The abandonment and disposal of Facilities shall be conducted only after obtaining approval from the national marine authorities.

       第九条  海上油气生产设施的废弃处置,应当符合国家海洋主管部门关于海洋油气勘探开发工程设施废弃处置环境保护管理的相关规定和要求。海上油气田作业者应当在停止设施生产作业90个工作日前向国家海洋主管部门提出设施废弃的书面申请,取得国家海洋主管部门的批准文件后方可进行废弃。

  Article 10    Prior to commencing abandonment and disposal of the Facilities, the Operator shall formulate an implementation plan on facility abandonment and disposal pursuant to 3

the requirements provided in the approval documents of the national marine authorities and submit the plan to national energy authorities for filing.

       第十条  海上油气田实施废弃处置作业前,作业者应当根据国家海洋主管部门批准文件的要求编制设施废弃处置实施方案,并报国家能源主管部门备案。

  Article 11    The Operator of an offshore oil and gas field shall, in accordance with requirements of relevant national technical rules, formulate an implementation plan on abandonment and disposal of the Facilities. The implementation plan for abandonment and disposal of the Facilities shall include the methods of facility abandonment and disposal, operating procedures, safety and protection measures, and cost estimation.

       第十一条  海上油气田作业者应当按照国家有关技术规范要求编制设施废弃处置实施方案。设施废弃处置实施方案须包括设施废弃处置方式、作业步骤、安全防护措施、费用预算等内容。

  Article 12    Upon termination of production of an offshore oil and gas field, the Operator shall commence the abandonment and disposal operations within one year after the date of termination of production of an offshore oil and gas field, unless there are new usages for the Facilities or any other legitimate reason.

       第十二条  海上油气田终止生产后，如果没有新的用途或者其它正当理由，作业者应当自终止生产之日起一年内开始废弃作业。

Chapter III Allocation of the Fund for the Abandonment Cost

第三章  弃置费的计提

  Article 13    The Operator of an offshore oil and gas field is responsible for timely and full allocations of the fund for the Abandonment Cost.

       第十三条  海上油气田作业者负责及时、足额提取设施弃置费。

  Article 14    The fund for the Abandonment Cost for offshore oil and gas fields shall be allocated on a monthly basis pursuant to the output-based method or the straight-line method. Once the method of allocation has been determined the method shall not be changed.

With respect to an offshore oil and gas field which will commence production after the implementation of these Provisions, the fund for the Abandonment Cost shall be allocated beginning from the second month of commercial production.

If the commercial production of an offshore oil and gas field commenced before the implementation of these Provisions, the fund for the Abandonment Cost shall be allocated from the second month after the filing of the preparatory plan on abandonment and disposal.

       第十四条  海上油气田弃置费应采用产量法或年限平均法分月计提,计提方式确定后不得变更。

    本规定实施后进入商业生产的海上油气田,弃置费自商业生产的次月开始计提。

    本规定实施前已进入商业生产的海上油气田,弃置费自废弃处置预备方案获得备案的次月起计提。

  Article 15    If the fund for the Abandonment Cost is insufficient to undertake the abandonment and disposal obligations when the commercial production of an offshore oil and gas field terminates, additional fund for the deficiency shall be allocated on an one-off basis according to the investors' ratio.

Where the amount in the fund for the Abandonment Cost exceeds the costs actually incurred in performing the abandonment and disposal responsibilities, the excessive 4

amount left in the fund for the Abandonment Cost shall be refunded according to the investors' ratio.

       第十五条  当海上油气田在商业生产结束时计提的弃置费不足以承担相应的弃置义务时,不足部分应当按比例一次性补提。

    当海上油气田在商业生产结束时计提的弃置费超过实际承担的弃置义务时,节余部分应按比例返还。

  Article 16    If the National Oil Company decides to continue production when the production stage of a Sino-foreign cooperative oil and gas contract has come to an end, or the Foreign Contractor decides to abandon the production while the National Oil Company decides not to do so in the case that the production stage of the Sino-foreign cooperative oil and gas contract has not come to an end, then the investors of the oil and gas field shall jointly confirm or retain a third party intermediary agency to assess the remaining economically recoverable reserves of the oil and gas field and the Abandonment Cost.

The investors shall enter into a contract pursuant to the reserve assessment to clearly define their respective abandonment and disposal responsibilities and obligations to share the burden of allocating the Abandonment Cost. The Foreign Contractor shall settle relevant payments for the corresponding Abandonment Cost in accordance with the contract.

       第十六条  中外合作油气田的合同生产期结束,国家石油公司决定继续生产,或者中外合作油气田的合同生产期尚未结束,外国合同者决定放弃生产,而国家石油公司决定不放弃时,油气田投资者应共同确认或聘请第三方中介机构评估油气田剩余经济可采储量和弃置费。

    投资者须根据共同确认或评估的储量结果签订协议,明确约定各自弃置责任和承担弃置费的义务。外国合同者依照约定结清相应弃置费。

  Article 17    The Abandonment Cost borne by the investors of the Sino-foreign cooperative oil and gas field shall be recorded in their joint account and may be recovered under the Petroleum Contract.

       第十七条  中外合作油气田投资者所承担的废弃费应当记入联合账簿，可以在石油合同中回收。

Chapter IV Management of the Fund for the Abandonment Cost for Sino-Foreign Cooperative Oil and Gas Fields

第四章  中外合作油气田弃置费的管理

  Article 18    The investors of a Sino-foreign cooperative oil and gas field shall deposit the monthly allocated amount of the fund for the Abandonment Cost at a bank within the territory of the People's Republic of China. The bank interest accrued by the fund for the Abandonment Cost shall be taken as one of sources of contribution to the Abandonment Cost. The bank shall be jointly designated by the investors who participate in the Sino-foreign cooperative offshore oil and gas field project.

       第十八条  中外合作的海上油气田投资者应当将各自当月计提的弃置费存入中华人民共和国境内银行。累计计提弃置费所产生的银行利息作为弃置费的来源之一。上述境内银行由参与中外合作海上油气田的投资者共同指定。

  Article 19    The deposit account for the fund for the Abandonment Cost shall be managed and used only for the designated purposes as a special account for the oil and gas field, supervised and managed by the Joint Management Committee of the oil and gas field, and shall be under the supervision of national energy administration and finance authorities.

       第十九条  弃置费存款账户应当按油气田专户管理、专项使用,由油气田联合管理委员会监督管理,并接受国家能源和财政主管部门的监督。

  Article 20    If, upon examination at the balance sheet date, the fund for the Abandonment Cost is found to be in excess of the amount that should be allocated, the surplus amount shall not be refunded to the investors. The excess amount of funds may carry over to offset the Abandonment Cost required to be allocated to the fund in subsequent years.

       第二十条  已提取并存入专用账户的弃置费不因资产负债日对弃置义务进行复核而退还投资者,超过应提部分可抵减以后年度应提弃置费。

  Article 21    The National Oil Company shall jointly establish and improve the management system of the fund for the Abandonment Cost with other investors and define the procedures on the use and management of the fund for the Abandonment Cost, and relevant duties and limits of authorities.

       第二十一条  国家石油公司应当会同其他投资者建立健全弃置费管理制度,明确弃置费使用、管理的程序、职责及权限。

  Article 22    The Operator of the offshore oil and gas field shall formulate a plan on the use of the fund for the Abandonment Cost and submit the plan to all the investors for review, pursuant to the requirements of implementation of the plan on facility abandonment and disposal, in the year before the abandonment and disposal is conducted.

The Operator of the offshore oil and gas field shall withdraw the fund for the Abandonment Cost from the deposit account pursuant to the plan on the use of the Abandonment Cost when the facility abandonment and disposal is being conducted.

       第二十二条  海上油气田作业者在实施设施废弃处置的前一年度,应当根据设施废弃处置实施方案的要求,编制弃置费使用计划并提交各投资方审查。

    实施设施废弃处置时,海上油气田作业者应根据弃置费使用计划从存款账户中调拨弃置费用。

  Article 23    For oil and gas field projects other than a Sino-foreign cooperation, the allotment and management of the fund for the Abandonment Cost for the oil and gas field shall comply with this Chapter by analogy.

       第二十三条  非中外合作油气田的弃置费管理比照本章规定执行。

Chapter V Supplementary Provisions

第五章  附则

  Article 24    These Provisions shall come into effect on the date of promulgation thereof.

       第二十四条  本规定自颁布之日起施行。