3 20110414 Rulebook on the Manner of Keeping Accounting Separation 18.10.2011

8/22/2019 3 20110414 Rulebook on the Manner of Keeping Accounting Separation 18.10.2011

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Pursuant to Article 17 paragraph 1, item h), and in relation to Article 47 of the Law on Electronic

Communications (Official Gazette of the Republic of Macedonia no. 13/2005, 14/2007, 55/2007,

98/2008 and 83/2010), the Director of the Agency for Electronic Communications on 18.03.2011adopted the

RULEBOOKon the manner of keeping accounting separation for activities related to interconnection and/or access

and the manner of submission of accounting records

I. GENERAL PROVISIONS

Article 1 SubjectThis rulebook shall regulate the manner of keeping accounting separation for activities related to

interconnection and/or access by an operator with significant market power on the relevant markets

susceptible to pre-regulation (hereinafter: Operator) and the manner of submitting accounting records.

Article 2 PurposeThe purpose of imposing an obligation to keep accounting separation is to provide a higher level of

detailed information that arise from the legal financial statements of the designated operator, to show as

precise as possible the operations of the business units of the designated operator, equally as if they

work as separate business units, in cases of vertically integrated enterprise to prevent discrimination by

giving preference to its own activities and prevent subsidies.

Article 3


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subscribers of the same or other operators or to ensure access to services offered by another operator.

These services include transfer of calls, leased lines and data transfer. In addition, the activities on the

core network may provide other services to the operators such as engineering services related to thedevelopment and ongoing maintenance of private networks and development of the competition

(number portability services and services with selection and pre-selection of operators). The accounts

for the activities on the core network include costs, revenue and the invested capital related to

providing these services. The revenue on the core network will result mainly from the sale of

interconnection services for its own retail businesses and for the other operators.

b) Business activities on the access network (hereinafter: activities on the access network) is

providing connection to the core network and they include activities through which connection of end

users to the core network on a wholesale market is provided, both internally and with other operators.

The accounts for the activities of the access network include costs, revenue and the invested capital

related to providing and maintaining a connection with the core network. The activities on the access

network include all network elements intended for end users, such as line cards and ports located on

concentrators or telephone exchanges. All other network components shall be included in the business

activities of the core network. The revenue generated from services from unbundled access to local

loops and (wholesale lease of subscriber lines), offered to other participants on the market should be

allocated to the business activities of the access network. The revenue generated from monthly feesfrom the service network access for end users shall be recorded in the retail business activities. The

costs for providing subscriber lines shall initially be allocated to the business activities of the access

network, subsequently transferring them as costs of the retail business activities, in order to pair income

to their related costs. The costs transferred to the retail business activities should be expressed as net

costs from any revenue generated from the business activities of the access network, such as wholesale

lease of subscriber lines to other market participants.

c) Retail business activities (hereinafter retail activities) shall include all activities associated with

the sale of telephone ser ices to end sers incl ding installing of s bscriber lines monthl fees for


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For regulated services offered on a retail level, the obliged operators shall prepare separate accounts

for each regulated service individually.

d) Other business activities (hereinafter other activities) are all other activities not specified in items a,

b and c of this article of the rulebook. Other services include services provided by the operators, whichinclude rental, repair and maintenance of the equipment for end users. They can also provide services

from non-telecommunication activities (such as broadcasting TV content or activities unrelated to

provision of electronic communications networks and services). In order to fulfill the obligation for

accounting separation, the costs the revenue and the invested capital associated with the provision of

these activities shall be indicated in separate accounts .

Article 4

Clarification and definitionsIn this rulebook, in addition to the definitions from the Law on Electronic Communications, definitions

and clarifications are being used with the following meaning:

a) Activities for interconnection are all activities related to interconnection for starting and ending

calls in within the network and transit of calls across the network of the operator. The costs for

interconnection to the electronic communication networks of other operators for ending calls started in

the Operators network shall be written on the accounts for the interconnection activities. The accounts

for these interconnection activities shall include costs, revenue and the invested capital related to theinterconnection activities.

b) Activities for leased lines are all activities related to the provision of leased lines connected to the

core network (including the terminated segments of leased lines on the level of the core network). The

accounts for the activities for the leased lines should include the costs revenue and the invested capital

related to the activities for the leased lines.

c)Transfer of costs the System for transfer of costs is applicable to the services and the products

provided by one business unit (such as access network, core network and retail) and are intended for

th E h t f f t h ld b j tifi d d d t d di i i t b i d i


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f) Indirectly allocable costsare costs incurred by provision of two or more products/services and they

are mutual. Fair methodology of allocation shall be applied at the allocation of these costs to the

products and services based on a measurable non-arbitrary basis, considering the relation of these costs

to directly allocable costsg)Non-allocable costs (Corporate general costs) are costs that do not arise from the provision of a

specific product or service of the operator but are related to the provision of a specific product or

service, i.e. current operations. These costs are allocated on an arbitrary basis.

h)Wholesale services are public communication services provided by the operator both to its own

retail unit and other operators of public communications networks and/or providers of public

communications services.

i) Retail services are public communication services provided by the operator through its own retail

unit for its end users.

j) LRIC (Long Run Incremental Costs) is a methodology for calculating costs.

k)Increment is a specified additional volume/type of products or services provided by the operator

l) Incremental cost is the cost caused by the additional provision of a defined increment for

products/services or the saved cost when the defined increment of products/services is no longer

provided. The incremental cost is calculated by adding or subtracting the increment of services and by

identifying the effect over the categories of costs, using costs /volume ratio.

II OBLIGATIONS OF THE OPERATOR

Article 5Accounting principlesThe operator shall conduct the accounting separation and prepare the reports on the accounting

separation according to the following accounting principles

a) Priority - preserving the hierarchical structure of the order of documents in the preparation of

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material changes of the accounting principles have occurred, the methods of allocation or the

accounting policies that have a material effect over the information expressed in the financial

statements of the business activities, parts of the financial statements from previous years wherever

there are changes, shall be reformulated again.

d) Transparencythe used methods of allocation of revenues, costs and the invested capital shall be

transparent.

Article 6

Principles for allocation of expensesThe accounting separation shall be based on the principle of causes - the costs and the revenue shall be

allocated to those services or products that are the cause those costs or revenues emerged. This shallenable for:

Review of each separate cost, invested capital and revenue, Determining the driver that causes the occurrence of each separate cost, invested capital andrevenue,

Use of the driver for allocation of each separate cost, invested capital and revenue to individualbusiness activities.

Article 7

Illegal subsidiesThe operator shall not use the revenue derived from providing products and services to a relevant

market on which it was specified as a operator with a significant market power to cover costs incurred

in providing products and services at prices lower than the costs of another potentially competitive

market.

A ti l 8


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- Statement of the temporary accounting policies in the preparation of the mentioned

statements

- Accounting separation reports shall be prepared and submitted according to the International

Accounting standards for the activities on the core network, access network, retail and other activities.3) The revenues, costs and the invested capital that are relevant for the services of the activities on

the core network, access network, retail and other activities shall be represented in the accounting

separation statements given in Appendix 1, which is an integral part of this rulebook. In addition, all

reports shall clearly present any transfer of costs. If the amount of the corporate general costs exceeds

10% of the total costs, the Agency may ask the operator to additionally submit a detailed structure of

the corporate general costs.

4) The operator shall explain the amount of the return of the invested assets applied in the

calculation of the capital costs and the manner of its calculation in the accounting separation reports.

(5) The accounting separation reports shall also contain:

a) Explanation of the accounting policies used for the preparation of the accounting separation

reports on the activities on the core network, access network, retail and other activities.

b) Statement of reconciliation of costs and revenues expressed in the accounting separation

reports with the audited annual account by an independent auditor.

c) A matrix summarizing the total transfer of costs.

d) Information on the methodology for allocation of costs used by the operator for the purposes

of accounting separation. This information shall be detailed enough to clearly show the relations, for

example, between the interconnection costs and interconnection prices.

e) Report on the average costs of network elements.

f) Report on the manner of allocation of the corporate general costs on the business activities on the

core network, access network, retail and other activities


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7) The period for which the accounting separation is kept and the accounting separation reports aresubmitted shall apply on an annual basis, i.e. from 01.01.20xx to 31.12.20xx.

8) The operator who has an obligation to keep accounting separation as of May 31st shall beobliged to start to keep accounting separation for the current year, and the operator that has theobligation to keep accounting separation after May 31st shall be obliged to start to keep accounting

separation from the next calendar year.

9) The accounting separation reports shall be audited by an independent auditor, selected by apreviously formed committee of representatives of the Agency and the operator. The operatorshall pay

the expenses for the work of the independent auditor.

10) The agency may publish the information obtained from the operator that are not confidential,according to the provisions of the Law on Electronic Communications, the drafted regulations based on

it and another law in order to contribute to an open and competitive market.

III ALLOCATION OF REVENUES

Article 9

Allocation of revenuesThe operator shall allocate revenues from the provision of products and services from the business

activities of products and services to which they relate, based on accounting records and data from thebilling system. In cases where direct allocation based on accounting records or data from the billing

system is impossible, the revenues shall be allocated on the basis of causation.

Article 10

Revenues from initial connectionThe operator shall allocate revenues from the initial connection on the public fixed/mobile network

(except for the interconnection revenues) to the retail business activities.

Article 11

R f d i t f t


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Article 12

Revenues from leased linesThe operator shall allocate revenues from leased lines to the retail business activities.

Article 13Revenues from unbundled access to a local loop and wholesale lease of Subscriber lines

The operator shall allocate revenues from unbundled access to a local loop and wholesale lease of

subscriber lines to the business activities of the access network.

Article 14

Interconnection revenuesThe operator shall allocate interconnection revenues, including one-time fees to establish an

interconnection point and the revenues from the aspect of volume of services for interconnection to the

business activities of the core network.

Article 15

Revenues from callsThe operator shall allocate revenues from calls respectively to the relevant services within the retail

business activities.

Article 16

Revenues from other activities

(1)The operator shall allocate revenues from other activities to the relevant services allocated within"other activities.

(2)Operators may generate revenue from other services in accordance with the principle of basis for

causation and they shall be allocated to the activities they belong to. The revenues from lease/selling of

equipment (for using electronic communications services and other) shall be allocated to other

activities.

(3)The revenues from investing in fixed assets shall be allocated to the fixed assets the investment is

intended for. Other revenues from investing in activities that do not belong to the core network, access

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If the operator is a provider of a universal fee, the assets received from the fund of the universal service

shall be allocated to retail activities. In addition, there shall be an explanation on the bills which will be

indicative that there is no discrimination between the fees imposed to other operators and the ones that

are imposed (implicitly) internally.

IV ALLOCATION OF COSTS

Article 18

Allocation of costsThe operator shall allocate costs for the provision of products and services from the business units to

products and services to which they relate, based on accounting records and data from the billing

system. In cases where direct allocation based on accounting records or data from the billing system is

impossible, the costs shall be allocated on the basis of causation, as well as the description in the

allocation tables of Article 20 of this rulebook that define the relations between the costs of the network

elements and the costs of the services.

Article 19

Determining agents and measuring volume

The operator shall determine the degree to which the increments, the services and the network elements

generate a specific category of operating costs by using agents. In this way, categories of costs shall be

allocated to increments, services and network elements, depending on the volume of their agent.Article 20

Tables for allocation of costs

The operator shall allocate costs according to the tables of allocation of costs given in Appendix 1 that

are an integral part of this rulebook and that identify the relations between costs of the network

elements and the costs of services.

Article 21

Cost-volume ratio

Th h ll h / l i f h f l hi h i b i


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Mechanis, specifically stand out from the rest of the costs in the accounting reports.

Article 23

Methodology for allocation of costs

The operator shall prepare the costs expressed in the accounting separation reports from this rulebookfor the application of the LRIC methodology. The agency shall adopt and publically announce the

description of the accounting system for costs according to the LRIC methodology for operators with

significant market power on the relevant markets for public fixed telephone networks and services and

for operators with significant market powers on the relevant markets for public mobile telephone

networks and services.

V TYPES AND VOLUME OF SERVICES Article 24

Types of services in wholesaleThe operator shall keep accounting separation for the following services in wholesale:

a) Interconnection services

b) Services for transiting traffic

c) Services for selection and pre-selection of operators

d) unbundled access to local loops

e) Wholesale lease of subscriber lines

f) Other services Article 25

Types of services in retailThe operator shall keep accounting separation for the following services in retail:

a) Local calls

b) National calls

c) International calls

d) Services for access to customer information services/Directory Enquiry

) P bli h


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i) SMS, MMS (mobile telephony)

j) Other services.

Article 26

Volume of servicesThe operator in the accounting separation reports shall include data on the realized volume of services

provided through its activities performed by its business units.

V TRANSITIONAL AND FINAL PROVISIONS

Article 27

Transitional provisions

The accounting separation reports referred to in Article 8 paragraphs (1),(2),(3),(4) and (5) from thisRulebook shall be prepared by operators with significant market power in accordance with the

provisions of this Rulebook as of 01.01.2011.

Article 28

Cessation of validity

The Rulebook on the manner of keeping accounting separation for activities related to interconnection

and/or access (Official Gazette of the Republic of Macedonia no. 112/08) shall cease to be valid on the

day of entry into force of this rulebook.

Article 29

Entry into forceThis Rulebook shall enter into force on the day following the day it is published in the "Official Gazette

of the Republic of Macedonia".

After entering into force, this Rulebook shall be published on the webpage of the Agency for Electronic


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A P P E N D I X 1

I - Accounting separation reports

IIMethod of allocation of operating costs

IIITables for allocation of costs and invested capital

IV - Report on transfer of costs

V- Summary of all activities


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I - Accounting separation reports

1. For business activities of the core network

1.1 Statement for profit and loss on the core network

Current Previous

year yearTurnover

- Diverted from retai (by type of services)l x x- From other operators of publicfixed communication x x

networks

- operators of mobile

communication networks x x

- International operators

Total turnover ____________________________ x _____ __________ x ________ 1

Operating costs (by types of services)

- Direct costs x x- Indirect costs x xCorporate costs x xTotal operating costs _______________________ x _____ __________ _x _______ 2

Return __________________________ x ______ _________x ________ 3=1-2


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1.2 Statement of Balance sheet for the business activities on the core network

Current Previousyear year

Fixed assets

- Tangible fixed assets x x- Intangible intangible assets x x- Investments x xTotal fixed assets _________________________ x _____ _______ x _______ 1

Current assets

- Stocks x x- Debtors x x- Investments x x- Cash (at bank and in hand) x xTotal current assets ________________________ x _____ _______ x _______ 2

Creditors _____ x _____ _______ x _______ 3

Provisions for liabilities and changes _____ x _____ _______x _______ 4

Mean capital employed x ________________ x 5=1+2-3-4


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2. For business activities on the access network

2.1 Statement of profit and loss on the access network

Current Previousyear year

Turnover by types of services

- Diverted from retail x x- From otheroperators x xTotal turnover ____________________________ x _____ _________ x _______ 1

Operating costs by types of services

- Direct costs x x- Indirect costs x xCorporate costs x x

Total operating costs _______________________ x _____ _________x _______ 2

Return __________________________ x _____ _________x ________3=1-2


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2.1

2.2 Balance sheet statement for the business activities on the access network

Current Previous

year year

Fixed assets

- Tangible fixed x x

assets

- Intangible fixed x x

assets- Investments x x

Total fixed assets x x 1

Current assets

- Stocks x x

- Debtors x x

- Investments x x

- Cash (in bank an in hand) x x

Total current assets x x 2Creditors x x 3

Provision for liabilities and charges x x _ 4

Mean capital employed x x 5=1+2-3-4


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3. For retail business activities

3.1 Statement of profit and loss of retail

Current Previous

year year

Revenue by types of services

- From the initial connection x x- From usage and normal x X maintenance ofconnections

- calls x x- From leased equipment and x X sale of equipment- Other revenues x xTotal turnover __________________________________ x _______ ________ x ________ 1


-Operating costs specific for x x

retail

- Direct costs x x- Indirect costs x x-Corporate costs x X

-Diverted costs from core network x x

(by types of services)

-Diverted costs from access x x

network (by types of services)

Total operating costs _____________________________ x _______ ________ x ________ 2


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3.2 Statement on Balance sheet of the retail business activities

Current Previous

year yearFixed assets

- Tangible fixed assets x x- Intangible Fixed assets x x- Investments x_______________X- Total fixed assets _____________________ x ______ ________x 1Current assets- Stocks x x- Debtors x x- Investments x x- Cash (in bank or in hand) x______________ X- Total current assets ___________________ x ______ ________ x2Creditors ______ x _______ _______ x ______ 3Provisions for liabilities and charges ______ x _______ ________x______ 4

Mean capital employed ____ x ____ ____ x 5=1+2-3-4


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4. For other business activities

4.1 Statement on profit and loss of other business activities

Current Previous

year year

Turnover by types of services

x x

Total revenues _____________________________________ x _____ ______ x ______ 1


- Direct costs x x- Indirect costs x x- Corporate costs x xTotal operating costs _________________________________ x _____ ______ x ______ 2

Return ____________________________________________ x _____ ______ x ______ 3=1-2

4.2 Statement of Balance sheets of other business activities

Current Previous

year year

Fixed assets

- Tangible fixed assets x x- Intangible fixed assets x x- Investments x xTotal fixed assets ____________________________________ x ______ _____ x _____ 1

Current assets

- Stocks x x- Debtors x x- Investments x x- Cash (in bank and in hand) x xTotal current assets __________________________________ x ______ _____ x _____ 2

x

Creditors _____ x ______ _____ x _____ 3

Provision for liabilities and charges _____ x ______ _____ x _____ 4

Mean capital employed ___ x ______ _____ x _____ 5=1+2-3-4


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4.3 Return of mean capital employed in other activities

Current Previous

year year

Return x X 1

Mean capital employed x X 2

Return of the Mean capital employed (%) XX x 3=1/2


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Categories of

operating Description Method of allocation Business activity

costs

Depriciation Depriciation The amount for depreciation is allocated according to the

allocation of fixed assets

All activities

Procurement and costs for salaries Directly on the network elements/other equipment where Core network,

installation of possible; otherwise, allocation on the basis of the time spentfor installation of the equipment access network

equipment costs for installation, contract and

maintenance

Directly on the network elements/other equipment on the basis

of the installed equipment or maintenance

Core network,

access network

costs for costs for salaries Directly on the network elements/other equipment where Core network,

maintenance and

repairs

possible; otherwise, allocation on the basis of the time spent

for installation of the equipment

access network

Other costs Directly on the network elements/other equipment Core network,

access network

costs for costs for salaries and other Directly on the network elements/other equipment Core network,

network costs access network

planning anddevelopment costs

costs for costs for salaries Allocation of network elements/other Core network,

network

administration

equipment on the basis of the time spent by the staff to

manage every type of equipment

access network

Other costs Allocated on the network elements/other equipment on the

basis of the equipment it is administered

Core network,

access network

costs for costs for salaries Directly on products and services where possible; Retail

marketing and costs

for

Otherwise the two types of activities are allocated based on

working hours

sales costs for equipment sales Allocated to the service for sales of equipment to customersunder Other activities Other activities

-Advertisement Directly on products and services where possible. Otherwise, Retail

-Promotions

-Market research -

for the costs relating to promotion and


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Compensation for distributors advertisement of a number of services, the costs should be

-Other costs allocated to the appropriate services on a reasonable basis

costs for costs for salaries Directly on products and services where possible; Retail (some of

billing and otherwise, allocated between the two types of the costs arecosts for activities based on working hours Allocated to

collection the core network)

Other billing costs Directly on products and services where possible; Retail

(including otherwise, allocated between the two types of (some costs areoutstanding claims) activities based on usage (eg number of invoices made) allocated to the core

network)

costs for costs for salaries Directly on services where possible. The costs for Retail

services of the salaries for the staff performing tasks

operator for various services of the carrier, allocated to the appropriate

services based on the time spent to perform different tasks

costs based on data costs for salaries and other costs Directly to products and services Retail

Payments to Payments to abroad for Directly to products and services Retail

other operators Outgoing international traffic

Payments for Directly to products and services Retailinterconnection services

costs for costs for performance of These costs are allocated to the staff that All activities

support activities from the domain of performs the listed activities and they are

human resources allocated on the same basis as costs for salaries for the

personnel of human resources

Finance and other administrative

support functions

If they are specifically related to a certain product, service or

business activity

All activities

costs for buildings and lease These costs shall be allocated equally as the expenses for land

and buildings

All activities


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III- Table for allocation of the invested capital

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costs for computer systems/IT

expenses

These costs shall be allocated to the applications led by the

operator based on the use of systems

(computers) that support each application. The costs

allocated to applications are the allocated to the products and

services that they support

All activities


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Categories of assets

and obligations

Description Method of allocation Business activity

Material assets

Primary network assets

Switching equipment Local connection equipment Directly on access or network elements wherever possible.

Otherwise allocated to the services for local access to network

and network elements based on the relevant costs of the

equipment for providing user lines and to parts intended to

divert traffic respectively. The elements of the network for

local connection may be allocated to products and services

based on the usage expressed in seconds.

Core network (some costs

for local access network)

Equipment for transit exchanges Wherever possible directly to network elements, otherwise

allocated based on the usage expressed in seconds.

Core network

Equipment for international

connectivity

Wherever possible directly to network elements, otherwise

allocated based on the usage expressed in seconds.

Core network

Connectivity equipment for specific

network services

Directly to the elements of the core network where it is

appropriately/ regulated or to specific services provided by

other networksfor example the equipment for connectingdata transfer shall be allocated directly to the data transfer

services

Core network, other

activities


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Other connectivity equipment Directly on network elements where possible, otherwise

allocated to other network elements for connecting basedon on

the use of the equipment

Core network

Transmission

equipment

Transmission equipment sensitive to

traffic volume

Directly on network elements wherever possible, otherwise

allocated based on the usage of vehicle commutation

Core network

Cable and wire Directly on access or network elements wherever possible,

otherwise allocated to elements based on the quantity of cable

used to provide different services

Access network,

Core network

Local loop equipment Directly to products wherever possible (eg specially identified

access equipment), otherwise allocated between access services

based on line usage

access network

Radio and satellite equipment Directly to network elements wherever possible, otherwise

allocated based on the usage of channels

Core network

Equipment for transfer of special

network services

Directly to the specific non-PSTN/non-ISDN services provided

through the network - eg the data transfer equipment is directly

allocated to the data transfer services

Core network

International lines Directly to network elements wherever possible, otherwise

allocated based on the usage

Core network

Other primary

network assets

Special network equipment The assets and the equipment uses specifically for providing

one specific service is allocated directly to the appropriate

service, for example: sophisticated network equipment, data

transfer equipment and multimedia equipment

Core network Other

activities

Customer equipment Directly to products and services Other activities

Public payphones and appropriate

equipment

Directly to services Retail


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Support equipment Channel The channel is allocated to the cable and wire within and is

allocated to products/services equally as cables and wires

Access network,

Core network

Power equipment Allocated to the primary groups of equipment based on the usageof the power equipment to support every equipmentsuch as

kilowatts per hour The assets are then allocated to

products/services in an equal manner as the relevant primary

groups of equipment

Access network,Core network

Network administration systems Allocated to the primary equipment of different networks based

on the usage of support systems for each separate equipmentfor

example the time spent to control the local, transit and

international exchange. The costs are allocated to products and

services in an equal manner as the appropriate primary groups of

equipment.

Core network

Non-network fixed

assets

Land and buildings Allocated to products, services and network elements based on

the used space (i.e. floor surface) for support of each product,

service or network element.

All activities

Computer systems Allocated to applications used by the carrier based on the usage

of computers for support of each application. The expensesallocated to applications are then allocated to the products and

services that they support

All activities

Motor vehicles Allocated to products and network elements based on usage. All activities

Furniture and office equipment Allocated to products and network elements based on usage. All activities


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Fixed Fixed intangible Directly on products wherever possible; Someintangible assets assets Other or unallocated assets shall be allocated on arbitrary basis,

in accordance with the

AEC.

Working capital Investments in fixed assets:

Financial investments Directly to other activities Other activities

Investments in unrelated activities Directly to other activities Other activities

Other investments Directly to services for which the investment is intended,otherwise allocated based on usage

All activities

Short-term investments (including

cash in bank and cash register)

Directly to activities wherever possible, otherwise allocated

based on the operating requirements of each activity

All activities

Securities Securities should be allocated directly to products and services All activities

Commercial

debts/Claims from buyers

Commercial debts are allocated to products and services based on

data from the billing system, wherever possible. The unallocated

residual should be allocated on an arbitrary basis, in accordance

with AEC.

All activities

Other claims from buyers Other claims from buyers are split into products and services,

wherever possible. The unallocated residual should be allocated

on an arbitrary basis, in accordance with AEC.

All activities

Trade loans Loans are allocated to products and services, wherever possible.

The unallocated residual should be allocated on an arbitrary

basis, in accordance with AEC.

All activities

Long-term reserves Directly to activities that increase reserves All activities


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Tax liabilities and dividends No need to be allocated. Instead, the average obligations shall be

taken into consideration while reviewing operating cash

monetary claims of every business activity

All activities

costs for buildings and lease These costs shall be allocated equally as the costs for land

and buildings

All activities

costs for computer systems/IT costs These costs shall be allocated to the applications led by the

operator based on the use of systems (computers) that

support each application. The costs allocated to

applications are the allocated to the products and services

that they support

All activities

IV


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IV

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costs /

services

Retailservices

Localcalls

Nationalcalls

Internationalcalls

Infocenterservices

Public

payphones

Leased

lines

Callsto

mobile

Internet

Additio

nalservices

Other

Service

sfromotheractivities

Supply

ofequipment

Othera

ctivities

Network costs x x x x x x x x x x x x x x

Local access costs x x x x x x x x x x x x x x

Total divert ofcosts

x x x x x x x x x x x x x x


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From / To ------ >

|V

Access network

(in Denars)

Core network (in

Denars)

Retail (in Denars) Other

Activities (in Denars)

Total (in Denars)

Access x x x x

Network x x x x

Retail x x x x

Other x x x x

Total x x x x x

3 20110414 Rulebook on the Manner of Keeping Accounting Separation 18.10.2011

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