Recommendation on accounting separation and cost accounting


The European Commission issued, on 19 September, a draft Recommendation on the need to implement and harmonize the rules regarding accounting separation and cost accounting systems used by electronic communications operators named by national regulatory authorities (NRA) as holders of significant market power (SMP).

The recommendation contains a set of orientations on how to implement these systems, directed at NRAs and operators, namely to prevent situations of illicit subsidisation and discrimination, to assure better price conditions for end consumers and also to identify or avoid potential situations of anti-competitive behaviour. The recommendation should guarantee that the Union’s NRAs apply uniform accounting principles to operators.
 
This Recommendation, which updates Recommendation 98/322/CE, of 8 April, is complemented by an opinion of the European Regulators Group (ERG) and its annex and should be revised three years after its publication.


Further information:

  • 2005/698/ec -uk http://eur-lex.europa.eu/LexUriServ/site/en/oj/2005/l_266/l_26620051011en00640069.pdf
  • Exposição de Motivos http://ec.europa.eu/information_society/policy/ecomm/doc/info_centre/recomm_guidelines/acc_separ_ca/legisclean.pdf
  • Anexo http://www.berec.europa.eu/doc/publications/annex_erg0415rev1.pdf

Related information on ANACOM's website: