Recommendation 2005/698/CE (pdf file, 57 KB) requires national Regulatory Authorities to make available to interested third parties the relevant accounting information obtained from the notified operators; this is to guarantee visibility of the fact that there has been no undue discrimination between the supply of services within the operator’s organisation and to third parties, and to allow the identification of the average cost of services and the method used to calculate these costs. The Recommendation also states that in providing information for the above purposes, the national Regulatory Authorities must take into due account the confidentiality of the commercial information.
Balancing these various purposes and interest, the following Reports are published for the fixed network services:
- audit report of the accounting separation system (pdf file, 1.8 MB - Italian version only)
- audit report of the cost accounting system (pdf file, 975 KB - Italian version only)
- audit report of the results of Regulatory Accounting (economic, financial and quantitative reporting) (pdf file, 2.4 MB - Italian version only)
In particular, the report on the audit of the results contains tables for the profit and loss accounts and capital employed accounts for the Markets and Services identified by the pertinent regulations, and detailed tables on the unit costs of wholesale services, transfers between Markets (so-called transfer charges), and a table for reconciling the regulatory accounts and the statutory financial statements.