Furthermore, as of December 31, 2023, it was revealed that the enterprise incorrectly assessed and did not account for the land plots on which 72 boiler houses, under its balance sheet, are located. According to International Financial Reporting Standards, land plots and buildings must be accounted for as separate assets, even if they were acquired together. As a result of the inventory of fixed assets for 2024, the land plots were not included in the inventory list.
"Bishkekteploenergo" provides heat energy and hot water supply services to JSC "Electric Stations - Bishkekteploset" through four boiler houses. As a result of its financial and economic activities for 2023, the enterprise incurred losses amounting to 79 million 72 thousand soms, of which 28 million 139.2 thousand soms were incurred from providing services to subscribers. This is due to the fact that the enterprise purchased heat energy at a price of 2,900.0 soms per Gcal, while selling it to its clients at a price of 2,881.48 soms per Gcal, leading to financial losses.
