Docstoc

AS Templates

Document Sample
AS Templates Powered By Docstoc
					Index of form and content of proposed financial statements/schedules for the MTR Market.

Annex Annex 1 Annex 2

Statement/Schedule Introduction Directors Statement of responsibility

Reason for this Statement/Schedule

Audit Opinion required N/a

Publication Yes

Annex 3 Annex 4

Annex 5

Annex 5

Annex 7

Annex 8

Annex 9

Annex 10

Annex 11

Adds further credibility to the statements by confirming the directors responsibility for the accounts. Report of the Regulatory Auditors Essential to substantiate the reliability of the Regulatory Financial Statements. Demonstrates the integrity of subsidiary Consolidated Profit and Loss statements by consolidating all wholesale and (P&L) Statement retail markets. (including non SMP telecoms and non telecom's markets). Audit Opinion on this statement can assure ComReg that attribition methods have been consisitently applied. Demonstrates the integrity of subsidiary Consolidated Mean Capital statements by consolidating all of wholesale & Employed (MCE) Statement Retail's markets (including non SMP telecoms and non telecom's markets). Audit Opinion on this statement can assure ComReg that attribition methods have been consisitently applied. Wholesale Markets Consolidation Demonstrates the integrity of subsidiary wholesale P&L statements by consolidating all Profit and Loss (P&L) Statement wholesale SMP markets. Wholesale Markets Consolidation Demonstrates the integrity of subsidiay wholesale MCE statements by consolidating Mean Capital Employed (MCE) all wholesale markets. Statement Wholesale MTR market P&L loss Demonstrates the integrity of subsidiay statement, by consolidating the Segment P&L statement statements within the wholesale market. Demonstrates the integrity of subsidiay Wholesale MTR market MCE statement, by consolidating the Segment statement MCE's within the wholesale market. Demonstrates the integrity of subsidiary P&L Wholesale segment P&L statements for the various groups of services statement identified in annex A. Demonstrates the integrity of subsidiary MCE Wholesale segment MCE statements for the various groups of services statement identified in annex A. Wholesale service P&L statement Demonstates the profitablility, ROS and ROCE for each individual product/service, thereby supporting cost orienatation obligations. Wholesale service MCE statement Provides basis for return on capital employed statement for each product/service. Gives additional information on a particular Notes to financial statements figure, statement or process. Wholesale sales by market statement, external sales Gives additional information on datime evening and weekend charges and volumes by wholesale service. Enables ComReg to review outcomes of charging and pricing obligations at this level Gives additional information on purchases by each retail market by e.g. daytime evening and weekend tariffs and volumes. Enables ComReg to review aspects of charging and pricing obligations at this level. P&L Reconciliation of the Regulatory Accounts to the Statutory Accounts.

N/a N/a

Yes Yes

FPIA

Yes

FPIA

Yes

FPIA

Yes

FPIA

Yes

FPIA

Yes

FPIA

Yes

FPIA

No

FPIA

No

Annex 12

PPIA PPIA PPIA

No No Yes

Annex 13 Annex 14 Annex 15

PPIA

No

Annex 16

Wholesale sales by market statement, internal sales

PPIA PPIA

No Yes

Annex 17 Annex 18

Reconciliation statement, P&L Reconciliation statement, MCE

Annex 19

Wholesale Non SMP Telecoms, P&L

Annex 20

Wholesale Non SMP Telecoms, MCE

MCE Reconciliation of the Regulatory Accounts to the Statutory Accounts. Reconciles other non SMP telecoms markets at a high level and the audit opinion gives essential comfort that attribution methods are consistenetly applied. Reconciles other non SMP telecoms markets at a high level and the audit opinion gives essential comfort that attribution methods are consistenetly applied.

PPIA

Yes

PPIA

Yes

PPIA

Yes

Index of form and content of proposed financial statements/schedules for the MTR Market.

Annex 21

Annex 22

Annex 23

Annex 24

Annex 25 Annex 26

Annex 27

Annex 28 Annex 29 Annex 30

Annex 31

Annex 32

Reconciles other non SMP telecoms markets at a high level and the audit opinion gives essential comfort that attribution methods are consistenetly applied. Reconciles other non SMP telecoms markets Other (Non Telecom's) MCE at a high level and the audit opinion gives essential comfort that attribution methods are consistenetly applied. Statements of costs and charges Demonstrates non discrimination in use of elements. Shows different cost and price for the MTR's market-Post Paid levels. Demonstres non discrimintion in conjuntion with knowlede of documentation of routing factors Statements of costs and charges Demonstrates non discrimination in use of elements. Shows different cost and price for the MTR's market - Prepaid. levels. Demonstres non discrimintion in conjuntion with knowlede of documentation of routing factors To provide a common understanding om the Definitions of Component & components used in Annexes 23 & 24. Services Demonstates integrity of the wholesale Consolidated profitability and markets and volumes. Non published MCE statement by wholesale consolidation version above. service Reconciles HCA, CCA & MCE by Consolidated statement of costs compnent.Make transparent the cost on a current cost basis, network activity statement (Mobile network) allocations for each compnent. Makes transpareny the network components Consolidated network services within each market. reconciliation statement Makes transpareny the network components Market network services within each service. reconciliation statement Network component statement on incremental cost basis Shows Floors & Ceiling for Components. (reconciliation) Enable ComReg to understand the Related Party Transactions. transactions with e.g. sister, parent and subsidiary companies. See the Annex for Justifciation Additional Financial Information Other (Non Telecom's), P&L

PPIA

Yes

PPIA

Yes

PPIA

Yes

PPIA PPIA

Yes Yes

PPIA

No

PPIA PPIA PPIA

Yes No No

PPIA

Yes

PPIA PPIA

Part No

Annex 1 Introduction This section should set out the legal basis and the relevant ComReg Decision Notices.

Annex 2 Directors Statement of Responsibility The Board of Directors of the dominant provider has responsibility for setting out the basis of preparation of the financial statements, confirming with its responsibilities setting out the basis of preparation of the financial Statements, confirming compliance with its responsibilities under the directions and other information relevant to carrying out its obligations. Note : ComReg proposes that the the dominant operatorhas due regard to the Companies (Auditing & Accounting) Act 2003.

Annex 3 : Report of the Regulatory Auditors

The statement by the regulatory auditor shall set out the responsibilities of the Dominant Operator and of the auditor, the basis of audit opinion in accordance with current auditing standards, to whom a duty of care is owed and their opinion in respect of each Financial Statement. For reasons of simplicity and understandability the auditor may have a single opinion covering each of the Regulatory Financial Statements provided that their opinion clearly identifies the nature of the assurance given in relation to each.

Annex 4-

Dominant Operator- Consolidation Statement
Consolidated Total for all markets (wholesale & retail) including Non SMP & Non Telecoms Markets HISTORICAL & CURRENT COST PROFIT AND LOSS ACCOUNT for the year ended 31 March 200x €k 2005 Net Turnover Restated (cross refer to notes) % per line €k % per line item/total 2004 item/total

% Change Year on Year

Notes Turnover (identifying Gross, Discounts and Net turnover) Internal Sales - services which are also available externally - services provided internally only External Sales Total Turnover Operating costs Charges from Other Markets Operating costs - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Bad Debts - Retail Costs - Marketing Costs - Other Costs (Specified by item) - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure (HCA Basis) Total operating costs (HCA Basis) Return (HCA Basis)

Gross Turnover

Discount

100%

100%

100%

100%

CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs (CCA Basis) Return (CCA Basis)

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover

Note: This statement would be a combination of HCA and CCA computations. ComReg's view is that e.g. if an asset type is revalued for CCA, then those valuations would be included in this statement, but if that asset is not revalued, then its HCA value would be included. If part of the asset type was revalued, then that asset would be a mixture. The Accounting Documention would disclose the individual method for the reader

Note : If items over 5% of operating costs are reported on this schedule,then it must also be reported on other schedules.

Annex 5.

Domiant Operator Consolidation Statement
Consolidated Total for all markets Including Non SMP & Non Telecoms Markets STATEMENT OF CURRENT COST MEAN CAPITAL EMPLOYED for the year ended 31 March 200x €k 2005 Restated (cross refer to notes) €k 2004 % Change

Notes

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Land & Buildings - Transmission Equipment - Exchange Equipment - Other (Specified by item) Investments

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed
Note: This statement would be a combination of HCA and CCA valuations. ComReg's view is that if an asset type is revalued for CCA, then those valuations would be included in this statement, but if that asset is not revalued, then its HCA value would be included. If part of the asset type was revalued, then that asset would be a mixture. The Accounting Documention would disclose the individual method for the reader

Annex 6. Note : This statement may not be required if financial reporting obligations apply to the MTR market only.

Dominant Operators Wholesale Markets Consolidation Statement
Consolidated Total for all Wholesale Markets where cost accounting and/or accounting separation obligations apply HISTORICAL & CURRENT COST PROFIT AND LOSS ACCOUNT Restated for the year ended 31 March 200x (cross refer to €k notes) 2005 % per line €k % per line Gross Net Turnover Discount Turnover item/total Notes 2004 item/total Turnover (identifying Gross, Discounts and Net turnover) Internal Sales- by call type External Sales - by call type Total Turnover Operating costs Charges from Other Markets - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Bad Debts - Other Costs (Specified by item) - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure (HCA Basis) Total operating costs (HCA Basis) Return (HCA Basis) 100% 100% 100% 100%

% Change Year on Year

CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs (CCA Basis) Return (CCA Basis)

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover
Note : If items over 5% are reported on this schedule,then it must also be reported on other schedules.

Annex 7 Note : This statement may not be required if financial reporting obligations apply to the MTR market only.

Domiant Operator Wholesale Markets Consolidation Statement
Consolidated Total - For all Wholesale Markets where cost accounting and/or accounting separation obligations apply STATEMENT OF CURRENT COST MEAN CAPITAL EMPLOYED for the year ended 31 March 200x €k 2005 Restated (cross refer to notes) €k 2004 % Change

Notes

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Land & Buildings - Transmission Equipment - Exchange Equipment - Other (Specified by item)

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed

Annex 8

Dominant Operator Wholesale Market - Mobile Voice Call Termination (there will be a statement for each wholesale market where cost accounting
and/or accounting separation obligations apply)
CURRENT COST PROFIT AND LOSS ACCOUNT for the year ended 31 March 200x €k 2005 % per line item/total Restated (cross refer to notes) €k % per line 2004 item/total

Notes Turnover (identifying Gross, Discounts and Net turnover) Internal Sales (by call type) - services which are also available externally - services provided internally only External Sales Total Turnover Operating costs Charges from Other Wholesale Markets

% Change Year on Year

100%

100%

Operating costs of Wholesale Market (to show all cost categories that exceed 5% of operating cost) - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Bad Debts - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs Return 100% 100%

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover

Note : If items over 5% are reported on this schedule,then it must also be reported on other schedules.

Annex 9

Dominant Wholesale Market -Mobile Voice Call Termination (there will be a statement for each wholesale market where cost accounting
and/or accounting separation obligations apply)
STATEMENT OF CURRENT COST MEAN CAPITAL EMPLOYED for the year ended 31 March 200x €k 2005 Restated (cross refer to notes) €k 2004 % Change

Notes

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Land & Buildings - Transmission Equipment - Exchange Equipment - Other Investments

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed

Annex 10

Dominant Operator Wholesale Market A - Wholesale Segment
(there will be a statement for each designated wholesale segment in each market where there is a cost accounting
and/or accounting separation obligations apply) CURRENT COST PROFIT AND LOSS ACCOUNT for the year ended 31 March 200x €k 2005 % per line item/total Restated (cross refer to notes) €k % per line 2004 item/total

Notes Turnover (identifying Gross, Discounts and Net turnover) Internal Sales - services which are also available externally - services provided internally only External Sales Total Turnover Operating costs Charges from Other Wholesale Markets

% Change Year on Year

100%

100%

Operating costs of Wholesale Market (to show all cost categories that exceed 5% of operating cost) - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Bad Debts - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs Return 100% 100%

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover

Note : If items over 5% are reported on this schedule,then it must also be reported on other schedules.

Annex 11

Dominant Operator Wholesale Market A - Wholesale Segment
(there will be a statement for each designated wholesale segment in each market where there is a cost accounting
and/or accounting separation obligations apply) STATEMENT OF CURRENT COST MEAN CAPITAL EMPLOYED for the year ended 31 March 200x €k 2005 Restated (cross refer to notes) €k 2004 % Change

Notes

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Land & Buildings - Transmission Equipment - Exchange Equipment - Other Investments

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed

Annex 12

Dominant Operator Wholesale Market - Wholesale Service.
(there will be a statement for each wholesale service within the market where there is a cost accounting and/or accounting separation obligations apply)
CURRENT COST PROFIT AND LOSS ACCOUNT for the year ended 31 March 200x €k 2005 % per line item/total Restated (cross refer to notes) €k % per line 2004 item/total

Notes Turnover (identifying Gross, Discounts and Net turnover) Internal Sales - service(s) which are also available externally - service(s) provided internally only External Sales Total Turnover Operating costs Charges from Other Wholesale Markets

% Change Year on Year

100%

100%

Operating costs of Wholesale Service (to show all cost categories that exceed 5% of operating cost) - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Bad Debts - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs Return 100% 100%

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover
Note : If items over 5% are reported on this schedule,then it must also be reported on other schedules.

Annex 13

Dominant Operator Wholesale Market - Wholesale Service
(there will be a statement for each wholesale service within the market where there is a cost accounting and/or accounting separation obligations apply)
STATEMENT OF CURRENT COST MEAN CAPITAL EMPLOYED for the year ended 31 March 200x €k 2005 Restated (cross refer to notes) €k 2004 % Change

Notes

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Land & Buildings - Transmission Equipment - Exchange Equipment - Other Investments

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed

Annex 14 Notes to the Financial Statements These will contain notes, modelled on statutory accounting conventions, to assist the user in the interpretation of the individual statements. The notes will address issues necessary to ensure the fair presentation of the financial statements (where fairly presents is the basis of presentation) and that they are properly prepared (where properly prepared is the basis of presentation) including to the extent necessary the basis of accounting, accounting policies, changes for restatement, non compliance with Irish GAAP and any other information that will enable users to properly understand the individual financial statement. The following is an Indicative list of notes to the Financial Statements. Notes to the Financial Statements

Description of the basis on which revenue from sales to other operators arise and other related 1 matters necessary to understand how financial performance has been measured Commentary setting out how the principle of non discrimination and the calculation of usage factors have been applied in the preparation and presentation of financial statements in respect of 2 wholesale services. 3 Details on the restatement of prior year comparative figures (if applicable) 4 Routing factors information. 5 ROCE Information 6 Changes/refinement in the market definitions 7 List & description of Current Cost Accounting adjustments 8 Definition of the Increments 9 Other Definitions 10 Material changes to the financial statements since previous years 11 Related companies transactions 12 Corporate costs 13 Network costs 14 Exceptional Costs 15 Debtors should be cross referenced to a note on Bad Debts 16 Other Notes as appropriate/

Annex 15 Dominant Operator Wholesale Sales by Market Statement - External Sales For the year ended 31 March 200x Average Call Charge €cent Average Duration Charge €cent

Call Sensitive Minutes

Traffic Sensitive Minutes 24hr

Total charge €k

Total Total Payments (Volume€k DEW)

Note: There will be a statement for each market where there are accounting separation obligations.
Mobile Voice Call Termination Market

Day

Evening Weekend

Day Evening Weekend

Day

Evening

Annex 16 Dominant Operator Wholesale Sales by Market Statement - Internal Sales For the year ended 31 March 200x Average Call Charge €cent

Average Duration Charge €cent

Call Traffic Sensitive Sensitive 24hr

Total Total Percentage (Volumecharge €k Used DEW)

Note: There will be a statement for each market where there are accounting separation obligations.
Mobile Voice Call Termination Market

Day

Evening Weekend

Day

Evening Weekend

Annex 17

Dominant Operator Reconciliation Statement
Consolidated profit and loss account For the year ended 31 March 200x HCA Return or Profit before taxation €k Holding gain/(loss) Supplemand other entary Adjustments depreciation €k €k CCA Return or Profit Before Taxation €k

Turnover €k Market/Area

Operating Costs €k

Wholesale Markets (where cost accounting and/or accounting separation obligations apply) Retail Markets (where cost accounting obligations apply) Sub Total SMP Markets Non SMP Telecoms activities

Residual activities (i.e. non Telecoms)

Total Adjustments (as necessary) Elimination of Inter Business turnover and costs Interest receivable / (payable) and similar charges Share of profit from related companies Minority interests Share of gain of associates / goodwill amortised on associates Minority interests Tax on profits on ordinary activities Dividend paid and proposed Amounts w/o financial assets & investments held as current assets Non relevant Core Network exceptional operating costs Non relevant associated undertakings exceptional operating costs Impact of change to asset lives Other as appropriate As in the Annual Report

Annex 18 2005 2004 Restated (cross refer to explanatory notes) €k

Dominant Operator Reconciliation statement
Consolidated mean capital employed For the year ended 31 March 200x

€k

Shareholders’ funds as in the Annual Report CCA adjustments Adjustments Interest receivable Interest payable on long term bonds Interest payable on long term bonds Proposed dividend Taxation Long term liabilities Current portion of long term liabilities Current portion of long term liabilities Deferred Taxation provision Other as appropriate Closing CCA capital employed at 31 March Opening CCA capital employed at 1 April Adjustment to opening capital employed Revised opening CCA capital employed at 1 April Average CCA capital employed Daily averaging adjustment Deferred costs Total CCA mean capital employed Mean capital employed of SMP Markets Wholesale Markets (where cost accounting and/or accounting separation obligations apply) Retail Markets (where cost accounting obligations apply) Sub total markets Non SMP Telecoms activities - Wholesale activities - Retail activities Residual activities (Non Telecoms)

Total CCA mean capital employed

Annex 19

Dominant Operator Wholesale Non SMP Telecom Activities P&L
PROFIT AND LOSS ACCOUNT for the year ended 31 March 200x €k 2005 % per line item/total Restated (cross refer to notes) €k % per line 2004 item/total

Notes Turnover Internal Sales - services which are also available externally - services provided internally only External Sales Total Turnover Operating costs

% Change Year on Year

100%

100%

Operating costs of Wholesale Market (to show all cost categories that exceed 5% of operating cost) - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Bad Debts - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs Return 100% 100%

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover

Annex 20

Dominant Operator Wholesale Non SMP Telecoms Activities MCE
STATEMENT OF MEAN CAPITAL EMPLOYED for the year ended 31 March 200x €k 2005 Restated (cross refer to notes) €k 2004 % Change

Notes

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Land & Buildings - Transmission Equipment - Exchange Equipment - Other Investments

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed

Annex 21

Dominant Operator Other (Other Activities) P&L
Note : This schedule should include all Retail markets (Non SMP) & non telecom's activities.
PROFIT AND LOSS ACCOUNT for the year ended 31 March 200x €k 2005 % per line item/total Restated (cross refer to notes) €k % per line 2004 item/total

Notes Turnover Internal Sales

% Change Year on Year

External Sales Total Turnover Operating costs Charges from Other Markets Operating costs of Wholesale Market (to show all cost categories that exceed 5% of operating cost) - Maintenance - Provision & Installation - Finance & Billing - Outpayments - Retail Costs - Bad Debts - Other Costs (total of items below 5% of operating cost) Sub total operating expenditure CCA adjustments: Holding (gain)/loss Supplementary depreciation Other adjustments Total operating costs Return 100% 100% 100% 100%

RETURN ON MEAN CAPITAL EMPLOYED AND TURNOVER for the year ended 31 March 2005

2005 %

2004 %

%

Return on mean capital employed Return on turnover
Note : Retail Schedules will normally be prepared on an HCA basis. Hence CCA adjustments will be zero. They are left in here for consistency of formats

Annex 22

Dominant Operator Other (Other Activities) MCE
Note : This schedule should include all Retail markets (Non SMP) & non telecom's activities.
STATEMENT OF MEAN CAPITAL EMPLOYED for the year ended 31 March 200X Notes €k 2005 Restated (cross refer to notes) % Change €k 2004

Fixed assets Tangible fixed assets (identifying asset categories where the value exceeds 5% of total fixed asset base) - Asset Category 1 - Asset Category 2 - Other Investments

Total fixed assets Current assets Stocks Debtors Other

Total current assets Creditors: amounts falling due within one year Other creditors Other

Total creditors: amounts falling due within one year Net current assets Total assets less current liabilities Provisions for liabilities and charges Mean capital employed

Annex 23

MTR's Postpaid
Average Cost cents/min

MTR's Postpaid

Markets MTR's Postpaid

Dominant Operators -Statement of Cost Schedules - Mobile Voice Call Termination Rates (Post Paid) for year ended 31st March 200X

Routing Factors for MTR services as defined

Note : Further information may be required when LRIC is implemented Note : It may be necessary to analyse the segments/services within this market- This issue is subject to a consultation question no 33..
Annual Spectrum Fees SIM BTS Site Footprint/Mast/Hardware/So ftware/Personnel A-bis Link BSC – Hardware/Software/Personne l A-interface Link MSC/VLR HW/SW/Footprint GMSC HW/SW/Footprint

GSM

Inter-MSC Links

MSC-HLR Link

HLR HW/SW/Footprint

AuC HW/SW/Footprint

MSC-SMSC Links

SMSC HW/SW/Footprint

VMP-MSC Links

VMP HW/SW/Footprint MSC-EIR Link

EIR HW/SW/Footprint

Gb Link

SGSN HW/SW/Footprint

Gn Link

GPRS
GGSN HW/SW/Footprint

Gr Link

MSC-MMSC Links

MMSC HW/SW/Footprint

3G Licence/Spectrum Fees

USIM

Node B HW/SW/Footprint

Iub Link

RNC HW/SW/Footprint

Iur Link

Iu-PS Link

Iu-CS Link

3G SGSN HW/SW/Footprint 3G MSC/VLR/MGw HW/SW/Footprint

3G

Inter-MSC Links

3G MSC-HLR Link

3G Gr Link

3G Gn Link 3G GGSN HW/SW/Footprint

3G MSC-SMSC Link

3G MSC-MMSC Link

3G MSC-VMP Link

3G MSC-EIR Link

2G Network Gateway Link

MSC-SCP Link

IN
SCP HW/SW/Footprint VPN – Connection to site (MSC-customer) POI to FNO Ports/Links/ Interconnect Interconnect Billing system

Interconnect
POI to MNO Ports/Links/ POI to INO Ports/Links/ VHE Roaming Service Provider (e.g. short codes, etc)

POI to ISP POI to GPRS Roaming Exchange (for 3G also)

Billing Gateway

Biling Network etc.

NMC

WAP Server

SP Links (for ringtones etc.)

Link to own DS Call centre Link to other network DS Call centre

DS Call Centre (all costs) Cusomter Care Call Centre (all Costs)

Premium Rate Costs

SIM

USIM

MSC-HLR Link

HLR HW/SW/Footprint

AuC HW/SW/Footprint

Gr Link

3G Gr Link

MSC-EIR Link

EIR HW/SW/Footprint

P

MSC-SCP Link

SCP HW/SW/Footprint

SCP-SDP Link

SDP HW/SW/Footprint VPN – Connection to site (MSC-customer)

Possible MVNO Network Components

SGSN HW/SW/Footprint

Gn Link

GGSN HW/SW/Footprint

Gr Link

POI to FNO Ports/Links/ Interconnect Interconnect Billing system

POI to MNO Ports/Links/

POI to INO Ports/Links/ VHE Roaming Service Provider (e.g. short codes, etc)

WAP Server

POI to ISP POI to GPRS Roaming Exchange (for 3G also)

Annex 24

MTR's Prepaid Segments
Average Cost cents/min

MTR's Prepaid

Markets MTR's Prepaid

Dominant Operators -Statement of Cost Schedules - MTR's - (Prepaid) for year ended 31st March 200x

Routing Factors for MTR as defined:

Annual Spectrum Fees

SIM BTS Site Footprint/Mast/Hardware/So ftware/Personnel

A-bis Link BSC – Hardware/Software/Personne l

A-interface Link MSC/VLR HW/SW/Footprint

GMSC HW/SW/Footprint

GSM

Inter-MSC Links

MSC-HLR Link

HLR HW/SW/Footprint

AuC HW/SW/Footprint

MSC-SMSC Links

SMSC HW/SW/Footprint

VMP-MSC Links

VMP HW/SW/Footprint MSC-EIR Link

EIR HW/SW/Footprint

Gb Link

SGSN HW/SW/Footprint

Gn Link

GPRS

GGSN HW/SW/Footprint

Gr Link

MSC-MMSC Links

MMSC HW/SW/Footprint

Services

3G Licence/Spectrum Fees

USIM

Node B HW/SW/Footprint

Iub Link

RNC HW/SW/Footprint

Iur Link

Iu-PS Link

Iu-CS Link

3G SGSN HW/SW/Footprint 3G MSC/VLR/MGw HW/SW/Footprint

3G

Inter-MSC Links

3G MSC-HLR Link

3G Gr Link

3G Gn Link 3G GGSN HW/SW/Footprint

3G MSC-SMSC Link

3G MSC-MMSC Link

3G MSC-VMP Link

3G MSC-EIR Link

2G Network Gateway Link

MSC-SCP Link

IN
SCP HW/SW/Footprint VPN – Connection to site (MSC-customer) POI to FNO Ports/Links/ Interconnect Interconnect Billing system

Interconnect
POI to MNO Ports/Links/ POI to INO Ports/Links/ VHE Roaming Service Provider (e.g. short codes, etc)

POI to ISP POI to GPRS Roaming Exchange (for 3G also)

Billing Gateway

Biling Network etc.

NMC

WAP Server

SP Links (for ringtones etc.)

Link to own DS Call centre Link to other network DS Call centre

DS Call Centre (all costs) Cusomter Care Call Centre (all Costs)

Premium Rate Costs

SIM

USIM

MSC-HLR Link

HLR HW/SW/Footprint

AuC HW/SW/Footprint

Gr Link

3G Gr Link

MSC-EIR Link

EIR HW/SW/Footprint

MSC-SCP Link

SCP HW/SW/Footprint

SCP-SDP Link

SDP HW/SW/Footprint VPN – Connection to site (MSC-customer)

Possible MVNO Network Components
SGSN HW/SW/Footprint

Gn Link

GGSN HW/SW/Footprint

Gr Link

POI to FNO Ports/Links/ Interconnect Interconnect Billing system

POI to MNO Ports/Links/

POI to INO Ports/Links/ VHE Roaming Service Provider (e.g. short codes, etc)

WAP Server

POI to ISP POI to GPRS Roaming Exchange (for 3G also)

Annex 25 List of Component & Service Definitions & Abbreviations
Component Definitions Abbreviations AuC BSC BTS DS EIR FNO GGSN GMSC GPRS GSM GRX HLR IN INO ISP MGw MMSC MNO MSC NMC Node B POI RNC SCP SDP SGSN SIM SMSC SP USIM VHE VLR VMP WAP Authentication Centre Base Station Controller Base Transceiver Station Directory Services Equipment Identity Register Fixed Network Operator Gateway GPRS Support Node Gateway Mobile Switching Centre General Packet Readio Service Global System for Mobiles GPRS Roaming Exchange Home Location Register Intelligent Network International Network Operator Internet Service Provider Media Gateway Multimedia Message Centre Mobile Network Operator Mobile Switching Centre Network Management Centre UMTS Base Station Point of Interconnect Radio Network Controller Service Control Point Service Data Point Servicing GPRS Support Node Subscriber Identity Module Short Message Service Centre Service Provider UMTS Subscriber Identity Module Virtual Home Environment Visitor Location Register Voicemail Platform Wireless Application Protocol

Component Cost Breakdown Level (Detailed Analysis) Comment /Defintition Includes initial specrtum access fee, periodic fees that cover the period in question Annual Spectrum Fees Procurement and provisioning costs for SIM cards SIM card Site acquisition costs includes preparation costs, power costs, ongoing site rental costs and depreciation. Also included depreciation maintenance etc BTS Site Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) A-bis Link Base Station Contoller (includes all costs associated with site see BTS, depreciation, maintenance etc ) BSC Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) A-interface Link Mobile Switching centre including the Visitors location Register(includes all costs associated with site see BTS, depreciation, maintenance etc ) MSC/VLR HW/SW/ Gateway Mobile Switching centre (incluall costs associated with Site) GMSC HW/SW (MSC-MSC)Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Inter-MSC Links (MSC -HLR) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) MSC-HLR(AuC) Link Home Location Register HLR HW/SW Authentication Centre (includes all costs associated with site see BTS, depreciation, maintenance etc ) AuC HW/SW (MSC -SMSC) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) MSC-SMSC Link SMS Centre (includes all costs associated with site see BTS, depreciation, maintenance etc ) SMSC HW/SW Voicemail Platform - MSC(includes all costs associated with site see BTS, depreciation, maintenance etc ) VMP-MSC Links Voicemail Platform VMP HW/SW (MSC - EIR) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) MSC-EIR Link Equipment Identity Register EIR HW/SW (BSC -SGSN) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Gb Link (MSC -SGSN) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Gs Link Serving GPRS Support Node; the gateway between the SGSN and the core network SGSN HW/SW (SGSN-SMSC) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Gd Link (SGSN - Backbone) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Gn(1) Link Gateway between Mobile Network and IP network (includes all costs associated with site see BTS, depreciation, maintenance etc ) GGSN HW/SW Link to external packet data network G(i) (GGSN - Backbone) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Gn(2) Link SGSN-HLR) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Gr Link Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) MSC-MMSC Links Multi-media Switching Centre (includes all costs associated with site see BTS, depreciation, maintenance etc ) MMSC HW/SW Includes initial specrtum access fee, periodic fees that cover the period in question 3G Licence/Spectrum Fees Procurement and provisioning costs for SIM cards USIM Site acquisition costs includes preparation costs, power costs, ongoing site rental costs and depreciation. Also included depreciation maintenance etc Node B HW/SW (Nobe B - RNC) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Iub Link Radio Network Contoller (as with Node B) RNC HW/SW RNC-RNC Iur Link SGSN-RNC Iu-PS Link MSC - RNC Iu-CS Link 3G Serving GPRS Support Node 3G SGSN HW/SW 3G Mobile Switching centre including the Visitors location Register and a Media Gateway (if necessary) (all costs associated with Site See Node B) 3G MSC/VLR/MGw HW/SW (3G MSC-3GMSC)Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) Inter-3GMSC Links (3G MSC -HLR) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) 3G MSC-HLR Link 3G SGSN-HLR) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) 3G Gr Link

3G Gn Link 3G GGSN HW/SW 3G Gi Link 3G MSC-SMSC Link 3G MSC-MMSC Link 3G MSC-VMP Link 3G MSC-EIR Link 2G Network-3G Network Link MSC-SCP Link SCP HW/SW SCP-SDP Link SDP HW/SW VPN – Connection to site (MSC-customer) Prepaid network costs POI to FNO Ports/Links/ Interconnect Interconnect Billing system POI to MNO Ports/Links/ POI to INO Ports/Links/ POI to GPRS Roaming Exchange (for 3G also) Billing Gateway Link Billing Gateway Billing Network etc. NMC WAP Server SP Links Link to own DS Call centre Link to other network DS Call centre DS Call Centre (all costs) Customer Care Call Centre (all Costs)

(3G SGSN-backbone) Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee 3G gateway to IP Network (includes all costs associated with site see BTS, depreciation, maintenance etc ) 3G GGSN link to IP Network 3G MSC -SMSC link Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) 3G MSC -MMSC link Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) 3G MSC -Voicemail Platform link Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) 3G MSC -EIR link Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) We have MSC-RNC link Mobile Switching Centre to the Service Control Point link Service Control Point Footprint (all costs associated with this footprint, building etc) Service Control Point to the Service Data Point Link Service Data Point Footprint (See SCP Footprint) Vitrual private network link Fibre/Leased Line / Radio link (Set up + periodic Spectrum Fee) SCP/SDP hardware/footprint/personnel, C7 links, leased lines etc. Point of Interconnect to Fixed Network Operator Network Billing system for Interconnect Point of Interconnect to Mobile Network Operator Network Point of Interconnect to ISP Point of Interconnect to GPRS roaming exchange Link to Billing Gateway Billing Gateway Footprint Network Management Centre - Footprint Wireless Access Protocol Server Footprint Links to Other Service providers (Ringtones, Wallpapers etc) Link to Call centre Directory services Link to Call centres Directory Services Directory Services Centre Footprint Customer Care Call Centre Footprint

Footprint includes all costs on-site and off-Site, Software, Hardware, Personnel

ity Register Support Node Switching Centre

Readio Service Exchange

or Mobiles

twork Operator

sage Centre

ement Centre

Support Node

tity Module

Service Centre

er Identity Module

vironment

ation Protocol

Annex 26 Dominant Operator Network Consolidated Profitability and Mean Capital Employed Statement by Wholesale Market for year ended 31st March 200X (the statement will list out all wholesale services, by market, where there is a cost accounting obligation) VolumesMinutes Mobile Voice Call Termination Total RevenueMinutes CCA Total Costs Mean Capital Employed Return on Sales Return on MCE

Profit

Annex 27 when LRIC is fully implemented these schedule are proposed to be produced in several different versions as follows: Statement of Costs for the Mobile Network including CCA Adjustements Mobile statements of costs including CCA Adjustments- LRIC* Mobile statements of costs including CCA Adjustments- Distributed LRIC* Mobile statements of costs including CCA Adjustments- Distributed LRIC plus recovery of Inter-incremental fixed common and Joint Costs*

Network Activity Statement for year ended 31st March 200x

Network Business Mobile Network
STATEMENT OF COSTS INCLUDING CCA ADJUSTMENTS DISTRIBUTED LONG RUN INCREMENTAL COSTS PLUS RECOVERY OF INTER-INCREMENT FIXED COMMON AND JOINT COSTS

For the year ended 31 March 200x

Insert Network elements

Annex 28

Dominant Operator Network Services Reconciliation
for year ended 31st March 200x Consolidation Statement (a summary of all wholesale markets where there are cost accounting obligations)
Residual Services

Fully Allocated Cost

MTR's Market Non SMP market

Total

Unit of Measure Volume (where relevant) Ave cost per unit (adjusted by usage factor) Total cost Mobile Network Components

There will be the same breakdown as above for each component

Annex 29

Network Services Reconciliation
for year ended 31st March 200x
Note : This schedule may not be required if a single termination rate is applied. See Consultation question 33.

(there would a statement for each wholesale market where there is a cost accounting obligation)
Services in market ------------> Fully Allocated Cost Components Unit of Measure Volume (where relevant) Ave cost per unit (adjusted by usage factor) Total cost Service A Service B Service C Service D Service E Service F Service G Total

There will be the same breakdown as above for each component
Mobile Network Components

The above columns will list out the w

Annex 30

Network Component Statement on an Incremental Cost Basis (Reconciliation) for year ended 31st March 200x
* Note these schedules will not be required initially.

Network Components
Floors Ceilings Total of operating costs and capital costs relating to current year <-----------------------------------------------------------------------------------------------------------------------------------------------------------------> <-------------------------------------------------------------------------------------------------------------------------------------------->

Mean Capital Operating cost Employed Components Mobile Network

Total of Applicable Rate operating of Return on and capital capital Capital Costs costs

Volume

Ave cost per min on an incremental Operating Mean Capital cost basis cost Employed

Applicable Rate of Return

Capital Costs

Volume

Ave cost per unit on an incremental cost basis

Annex 31

Dominant Operator - Related Party Transactions for the year ended 31st March 200x
Transfer from Group to dominat operator

.
Description of the Relationship between the Description of the Names of Transacting Related Parties Parties Transactions; Value of Transaction. Other Base of calculation Infromation

Profits

Note 1 :These include related party transactions that require disclosure by a reporting entity in the period in which they occur. Note 2 :Transactions with related parties may be disclosed on an aggregated basis (aggregation of similar transactions by type of related party) unless disclosure of an individual transaction, or connected transactions, is necessary for an understanding of the impact of the transactions on the financial statements of the reporting entity or is required by law

Annex 32 Audit Opinion required

Indicative list of additional information provided by way of Supplementary Schedules:

Reason for this Statement/Schedule Allows ComReg to understand breakdown of costs, and evaluate efficiency. Allows ComReg to understand breakdown of costs, and evaluate efficiency. Ensure movements are understood and allows for an understanding/reasoning for balances. Allows ComReg to understand ane evaluate basis of preparation of Financial Statements Allows ComReg to understand ane evaluate basis of preparation of Financial Statements

Publication

1 Headcount equivalent by market/service. 2 Payroll by market/service 3 Movement in Prepayments/accruals Analysis and details of the various surveys ie. Sample sizes,population sizes,stastical significant of the results & 4 methodologies etc.)

PPIA PPIA PPIA

No No No

PPIA PPIA

No No

5 Analysis of exceptional costs Cost category analysis for network components, increments and relevant layers of common cost (LRIC - LRIC& FAC by cost code for the network- the LRIC output sheet sto network costs per the termination (and origination rates if Allows ComReg to understand build up of LRIC Model 6 aappropriate). Summarised activity analysis of components for network activities, increments and the relevant layers of common cost Combinatorial Test analysis, evaluation of mark up regimes 7 (LRIC basis) Cost category (as used within regulatory LRIC model) 8 analysis for network components and increments Summarised activity analysis for network components and 9 increments Analysis by asset category and network activities, of the depreciation charge for the year and impact of CCA valuation adjustments on costs for the year: - eg - HCA Depreciation, CCA Supplementart depreciation, - Holding gains, - Other 10 CCA adjustments CCA Fixed asset movement statement a) gross replacement costs brought forward, additions/disposals/transfers, holdings 11 gains/(loss), gross replacement costs carried forward and Allows ComReg to understand build up of LRIC Model Allows ComReg to understand and evaluate relative importance and allocation of activities

PPIA

No

PPIA PPIA PPIA

No No No

Allows ComReg to understand relative importance of assets and transactions related to them Allows ComReg to understand relative importance of assets and transactions related to them

PPIA

No

PPIA

No

Annex 32 Audit Opinion required

Indicative list of additional information provided by way of Supplementary Schedules: b) gross depreciation brought forward, HCA depreciation charge, supplementary CCA depreciation, disposals/transfers/other movements, holding gains/(loss), gross depreciation carried forward) by asset category for eircom group plus reconciliation to HCA fixed assets movement statement in the group statutory acounts

Reason for this Statement/Schedule

Publication

Allows ComReg to understand relative importance of assets and transactions related to them 12 Total mean capital employed and detailed activity analysis for Allows ComReg to understand ane evaluate basis of preparation of Financial Statements 13 all network components Understand ane evaluate basis of preparation of Financial Detailed Network activity analysis of mean capital employed Statements 14 for all network components Graphs over time of the various raw indices, index weightings & composite indices used by Operator to revalue assets onto Allows ComReg to understand and evaluate and makes transparent the build and basis of CCA valuations 15 a current cost basis Estimated economic useful lives, valuation and depreciation basis, survey used for valuation or index used to revalue , historical cost accounting (HCA) & current cost accounting (CCA) depreciation, gross book values (GBV) by year of acquisition, gross replacement costs (GRC) & net replacement costs (NRC) across asset categories 16

PPIA PPIA

No No

PPIA

No

Allows ComReg to understand and evaluate and makes transparent the build and basis of CCA valuations

PPIA

No

Marketing expenditure analysis of the top 10 campaigns in the financial year, including advertising copy, video and audio Allows ComReg to evaluate and understand basis of attribution of marketing costs 17 tape of the advertising campaigns. Total operating costs & mean capital employed costs (and associated volumes) for each plant group and their individual exhaustion, including the disclosure of relevant usage factors, Allows ComReg to evaluate and understand build up of onto each network activity and/or (sub) component components 18 Analysis of profits/(losses) on asset transfers plus analysis of Allows ComReg to understand and evaluate basisof apportionement and attribution of sales of fixed assets 19 such assets transferred Allows Comreg to evaluate efficiency of network and Engineering /(Dimensioning) Study understand CCA valutations 20

PPIA

No

PPIA PPIA PPIA

No No No


				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:96
posted:11/4/2009
language:English
pages:53