accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2021-8-3-40-47accounting-389Research ArticleМЕТОДИКИ И ПРАКТИЧЕСКИЙ ОПЫТTECHNIQUES AND TECHNOLOGIESИранские риск-ориентированные сервисные контракты как механизм привлечения инвестиций в нефтегазовый секторIranian Risk-Oriented Service Contracts as a Mechanism for Attracting Investments in the Oil and Gas Sectorhttps://orcid.org/0000-0002-0195-1268МальцевА. С.Mal’tsevA. S.

Александр Сергеевич Мальцев — кандидат экономических наук, начальник отдела

Москва

Alexander S. Mal’tsev — Cand. Sci. (Econ.), Head of unit

Moscow

maltsev88@bk.ruБанк ГПБ АОРоссияBank GPB (JSC)Russian Federation202101072021834047Copyright © Мальцев А.С., 20212021Мальцев А.С.Mal’tsev A.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/389

Статья содержит обзор механизмов привлечения производственно-технологических инвестиций транснациональных компаний в развитие месторождений углеводородного сырья и детальный анализ национального опыта Исламской Республики Иран в данной области. Результаты анализа эволюционного развития четырех поколений иранских сервисных контрактов показали, что разработанный иранским правительством механизм позволил восстановить добычу нефти в стране до пиковых уровней 70-х гг. прошлого столетия и одновременно обеспечить защиту национальных интересов от изъятия инвесторами сверхдоходов. Утверждается, что в ближайшей перспективе российская углеводородная промышленность продолжит развитие новых проектов совместно с иностранными нефтегазовыми компаниями. В процессе исследования были использованы аналитические и графические методы сравнения и обобщения. Доказана необходимость дальнейшего углубленного изучения иранского опыта в области развития углеводородного сектора и применения его в нефтегазовом секторе РФ с учетом структурных особенностей. Исследование может представлять интерес для специалистов федеральных органов власти с целью развития российского энергетического сектора и обеспечения защиты национальных интересов.

The article contains an overview of the mechanisms for attracting production and technological investments of transnational companies in the development of hydrocarbon deposits and a detailed analysis of the national experience of the Islamic Republic of Iran in this area. The results of the analysis of the evolutionary development of four generations of Iranian service contracts showed that the mechanism developed by the Iranian government made it possible to restore oil production in the country to the peak levels of the 70s of the last century and at the same time to ensure the protection of national interests from the withdrawal of excess income by investors. It is argued that in the near future, the Russian hydrocarbon industry will continue to develop new projects together with foreign oil and gas companies. During the research, analytical and graphical methods of comparison and generalization were used. The need for further in-depth study of the Iranian experience in the development of the hydrocarbon sector and its application in the oil and gas sector of the Russian Federation, taking into account the structural features, has been proved. The study may be of interest to specialists from federal authorities with the aim of developing the Russian energy sector and ensuring the protection of national interests.

инвестиции в недраИранский риск-ориентированный сервисный контрактконтракт обратного выкупасоглашение о разделе продукцииsubsoil investmentsIranian Risk-Oriented Service Contractbuyback contractproduction sharing agreementReferencesСубботин М.А. Международный опыт режима СРП, раздел продукции: за и против. М.: Тактика; 2007. 196 с.Subbotin М.А. International experience of the PSA regime, product sharing: Pros and cons. Moscow: Taktica; 2007. 196 p. (In Russ.).Конопляник А. Ухудшение экономических условий возвращает на повестку дня законодателей вопрос целесообразности реабилитации СРП. Нефть и капитал. 2009;(3):18-23.Konoplyanik A. The deterioration of economic conditions returns the issue of expediency of PSA rehabilitation to the legislators’ agenda. Neft’ i kapital = Oil and Capital. 2009;(3):18-23. (In Russ.).Перчик А.И. Налогообложение нефтегазодобычи. Право. Экономика. М.: Нестор Академик Паблишез; 2004. 464 с.Perchik A.I. Taxation of oil and gas production. Law. Economy. Moscow: Nestor Academic Publishers; 2004. 464 p. (In Russ.).Ahmadov I. Contract and revenue sharing mechanisms — an international perspective. International EnergyDev Conference in Accra. 2009. URL: www.energydcv.net/rile/653/download/653 (дата обращения: 04.12.2020).Ahmadov I. Contract and revenue sharing mechanisms — an international perspective. International EnergyDev Conference in Accra. 2009. URL: www.energydcv.net/rile/653/download/653 (accessed on 04.12.2020).Ahmadov I., Artemyev A., Aslanly K., Rzaev I., Shaban I. How to scrutinise a Production Sharing Agreement. A guide for the oil and gas sector based on experience from the Caspian Region. London: IIED; 2012. 57 p.Ahmadov I., Artemyev A., Aslanly K., Rzaev I., Shaban I. How to scrutinise a Production Sharing Agreement. A guide for the oil and gas sector based on the experience from the Caspian Region. London: IIED; 2012. 57 p.Radon J. The ABCs of petroleum contracts: License-concession agreements, joint ventures, and productionsharing agreements. Covering oil a reporter’s guide to energy and development. New York: Open Society Institute; 2005. 86 p.Radon J. The ABCs of petroleum contracts: License-concession agreements, joint ventures, and productionsharing agreements. Covering oil a reporter’s guide to energy and development. New York: Open Society Institute; 2005. 86 p.Rutledge I. The Sakhalin II PSA — a Production ‘Non-Sharing’ Agreement. Analysis of revenue distribution. Sheffield Energy&Resources Information Services (SERIS). 2004. 34 p. URL: http://www.bothends.info/mfi/ dos3-SakhalinPSA.pdf (дата обращения: 04.08.2020).Rutledge I. The Sakhalin II PSA — a Production ‘Non-Sharing’ Agreement. Analysis of revenue distribution. Sheffield Energy&Resources Information Services (SERIS). 2004. 34 p. URL: http://www.bothends.info/mfi/ dos3-SakhalinPSA.pdf (accessed on 04.08.2020).Джонстон Д. Анализ экономики геологоразведки, рисков и соглашении в международной нефтегазовой отрасли. Пер. с англ. М.: ЗАО «Олимп-Бизнес»; 2005. 464 с.Dzhonston D. The analysis of exploration economics, risks and agreements in the international oil and gas industry. Trans. from Eng. Moscow: Olymp-Business CJSC; 2005. 464 p. (In Russ.).Хадавимогаддам Ф., Мостаджеран Г.М. Иранский нефтяной контракт (IPC) — новое поколение нефтяных контрактов Актуальные проблемы экономики и права. 2019;13(4):1522-1536. DOI: 10.21202/1993- 047X.13.2019.4.1522-1536Hadavimogaddam F., Mostadzheran G.M. Iranian Petroleum Contract (IPC) — a new generation of oil contracts. Aktual’nye problemy ekonomiki i prava = Actual Problems of Economics and Law. 2019;13(4):1522- 1536. (In Russ.). DOI: 10.21202/1993-047X.13.2019.4.1522-1536Khah M.S., Amiri A. Petroleum contracts in Iran. European Online Journal of Natural and Social Sciences. 2014;3(3):375-382.Khah M.S., Amiri A. Petroleum contracts in Iran. European Online Journal of Natural and Social Sciences. 2014;3(3):375-382.Sahebhonar H., Taherifard A., Farimani F.M. Economic analysis of new Iranian Petroleum Contract (IPC): The case study of Caspian Sea fields. In: 1st IAEE Eurasian conference “Energy economics emerging from the Caspian region: Challenges and opportunities” (Baku, Aug 28-31, 2016). 2016. URL: https://www.iaee.org/ proceedings/article/13834 (дата обращения: 04.12.2020).Sahebhonar H., Taherifard A., Farimani F.M. Economic analysis of the new Iranian Petroleum Contract (IPC): The case study of Caspian Sea fields. In: 1st IAEE Eurasian conference “Energy economics emerging from the Caspian region: Challenges and opportunities” (Baku, Aug 28-31, 2016). 2016. URL: https://www.iaee.org/ proceedings/article/13834 (accessed on 04.12.2020).Farimani F.M., Mu X., Sahebhonar H., Taherifard A. An economic analysis of Iranian petroleum contract. Petroleum Science. 2020;(17):1451-1461. DOI: 10.1007/s12182-020-00486-2Farimani F.M., Mu X., Sahebhonar H., Taherifard A. An economic analysis of Iranian petroleum contract. Petroleum Science. 2020;(17):1451-1461. DOI: 10.1007/s12182-020-00486-2Pirhaji M., Nikdoosti M., Eskandari-Pudeh M. An examination of the legal nature of cancellation of contract by mutual consent: The approach of Iranian contract law. Asian Social Science. 2014;10(17):36-44. DOI: 10.5539/ass.v10n17p36Pirhaji M., Nikdoosti M., Eskandari-Pudeh M. An examination of the legal nature of cancellation of contract by mutual consent: The approach of Iranian contract law. Asian Social Science. 2014;10(17):36-44. DOI: 10.5539/ass.v10n17p36Ghorbani E. Exploration, development and production of Iran’s fields and reservoirs through the Iran Petroleum Contract (IPC). Journal of Energy & Natural Resources Law. 2020;38(4):437-454. DOI: 10.1080/02646811.2019.1701806Ghorbani E. Exploration, development and production of Iran’s fields and reservoirs through the Iranian Petroleum Contract (IPC). Journal of Energy & Natural Resources Law. 2020;38(4):437-454. DOI: 10.1080/02646811.2019.1701806

The authors declare that there are no conflicts of interest present.