{"id":6795,"date":"2019-05-16T10:37:09","date_gmt":"2019-05-16T08:37:09","guid":{"rendered":"http:\/\/www.investaura.co\/?page_id=6795"},"modified":"2024-07-01T10:44:08","modified_gmt":"2024-07-01T08:44:08","slug":"regulatory-accounting-accounting-separation-remedies","status":"publish","type":"page","link":"https:\/\/www.investaura.co\/wordpress\/solutions\/regulatory-accounting-accounting-separation-remedies\/","title":{"rendered":"Regulatory accounting and Accounting Separation remedies"},"content":{"rendered":"<p>Investaura has recently advised a telecoms group on its regulatory accounting strategy and its response to the National Regulatory Authority (NRA) concerning accounting separation remedies.<!--more--><\/p>\n<p>Accounting Separation remedies, as defined in Article 11 of the Access Directive, are applied to various degrees in the EU28 as at early 2019.<\/p>\n<p>The European regulation on <strong>Separated Regulatory Accounting<\/strong> is based on the following key set of Regulation, Directives and Recommendation:<\/p>\n<ul>\n<li>2002\/19\/EC (March 2002): Directive of the European Parliament and of the Council on Access to, and interconnection of, electronic communications networks and associated facilities (&#8220;Access Directive&#8221;) as well as its amendment Directive 2009\/140\/EC of November 2009.<\/li>\n<li>2005\/698\/EC (September 2005): Commission Recommendation on Accounting Separation and Cost Accounting systems under the regulatory framework for electronic communications.<\/li>\n<li>2018\/1972 (December 2018): Directive of the European Parliament and of the Council establishing the European Electronic Communications Code.<\/li>\n<li>2018\/1971 (December 2018): Regulation of the European Parliament and of the Council establishing the Body European Regulators for Electronic Communications (BEREC).<\/li>\n<\/ul>\n<p>The application of <strong>ex ante regulation and remedies<\/strong> in Europe is set out in Article 9 to Article 13 of the Access Directive:<\/p>\n<ul>\n<li>Article 9: Transparency<\/li>\n<li>Article 10: Non-discrimination<\/li>\n<li><strong>Article 11: Accounting Separation<\/strong><\/li>\n<li>Article 12: Access to and use of specific network facilities<\/li>\n<li>Article 13: Cost accounting and Price control<\/li>\n<\/ul>\n<p>The number of &#8216;markets&#8217; considered susceptible to ex ante regulation has been reduced from 18 markets in 2003, to 7 markets in 2007 and 5 markets in 2014. The regulation is now almost entirely focused on <strong>wholesale<\/strong>.<\/p>\n<p>Investaura has reviewed the situation in 20 countries in Europe making up 97% of the European population. The practice of Accounting Separation regulation in Europe has also evolved in the recent past. The trend in Europe is toward reducing SRA obligations. The sector-specific regulation currently in force is expected to gradually disappear in favour of the common competition law.<\/p>\n<p>Investaura consultants are also expert in cost accounting and cost allocation methodologies (HCA \/ CCA, FAC \/ LRIC) including bottom-up cost models.<\/p>\n<p>For more information, feel free to <a title=\"Contact Us\" href=\"http:\/\/www.investaura.co\/contact\/\">contact us<\/a><span class=\"Apple-style-span\" style=\"color: #993366;\"><i>.<\/i><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investaura has recently advised a telecoms group on its regulatory accounting strategy and its response to the National Regulatory Authority (NRA) concerning accounting separation remedies.<\/p>\n","protected":false},"author":1,"featured_media":6826,"parent":4535,"menu_order":18,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false},"yoast_head":"<!-- This site is optimized with the Yoast SEO 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