commiss recommend septemb account separ cost account system regulatori framework electron commun text eea relev ec commiss european commun regard direct ec european parliament council march common regulatori framework electron commun network servic framework direct articl thereof consult commun committe provis regulatori framework electron commun network servic requir cost account mechan implement articl connect annex direct ec european parliament council march access interconnect electron commun network facil access direct articl annex vii direct ec european parliament council march univers servic user right relat electron commun network servic univers servic direct articl direct ec oper design signific market power smp relev market hereinaft refer notifi oper result market analysi carri accord articl direct ec subject inter alia oblig prepar separ account implement cost account system purpos impos oblig make transact oper transpar determin actual cost servic provid account separ implement cost account system nation regulatori author complement applic regulatori measur transpar discrimin cost orient notifi oper recommend updat commiss recommend ec april interconnect liberalis telecommun market part account separ cost account applic regulatori framework electron commun juli revis regulatori framework brought import regulatori packag enlarg scope applic framework approach imposit ant oblig scope applic specif provis cost account account separ applic principl technolog neutral object recommend foster applic consist account principl methodolog eu level take account experi gain nation regulatori author domain cost account account separ improv transpar account system methodolog data elabor audit report process benefit involv parti oper oper market design signific market power competit market design order carri regulatori task nation regulatori author inform market oper smp oblig account separ impos notifi oper smp market imposit account separ cover market oper smp ensur coher data mandat cost account account separ methodolog basi price control decis encourag effici invest identifi potenti anti competit behaviour notabl margin squeez accord nation regulatori author polici object set articl direct ec implement revis cost methodolog current level regul charg price mechan inappropri misalign nation regulatori author believ correct action requir due regard commerci econom environ minimis risk uncertainti relev market action includ spread price adjust reason period time implement account system forward approach long run increment cost base histor cost current cost asset revalu base cost modern equival infrastructur built effici technolog nation regulatori author adjust paramet cost methodolog order achiev object coordin top bottom approach envisag applic account system base principl cost causat activ base cost current cost account cca appli network asset local loop consid replic medium term consist applic cost methodolog requir paramet cost capit depreci profil mark up time vari compon adjust nation regulatori author implement cost account system mandat accord articl direct ec rule alloc cost displai level detail make clear relationship cost charg network compon servic basi directli indirectli attribut cost alloc account provid recommend guidanc implement cost account account separ regulatori framework recommend ec guidanc implement cost account account separ regulatori framework recommend continu appli situat member state complet review exist oblig cost account account separ accord articl direct ec compens mechan involv financi transfer implement member state annex iv part univers servic direct requir transfer undertaken object transpar discriminatori proportion manner order meet purpos compens receiv provis univers servic oblig duli report system account separ fund univers servic oblig recommend prejudic commiss direct eec june transpar financi relat member state public undertak financi transpar undertak applic principl recommend prejudic duti member state undertak compli fulli commun competit rule commiss recommend ec quot statutori auditor independ eu set fundament principl quot establish sound framework auditor independ test relev european regul group erg provid opinion revis commiss recommend account separ cost account includ detail annex aspect cost account account separ recommend recommend concern implement account separ cost account system oper design nation regulatori author signific market power relev market result market analysi carri accord articl direct ec oper oblig hereinaft refer quot notifi oper quot purpos impos oblig implement cost account system ensur fair object transpar criteria notifi oper alloc cost servic situat subject oblig price control cost orient price purpos impos oblig account separ provid higher level detail inform deriv statutori financi statement notifi oper reflect close perform part notifi oper busi oper separ busi case vertic integr undertak prevent discrimin favour activ prevent unfair cross subsidi recommend nation regulatori author requir notifi oper disaggreg oper cost capit emploi revenu level requir consist principl proportion transpar regulatori object mandat nation commun law recommend alloc cost capit emploi revenu undertaken accord principl cost causat activ base cost quot abc quot cost account account separ system notifi oper capabl report regulatori financi inform demonstr full complianc regulatori oblig recommend capabl measur qualit criteria relev reliabl compar materi recommend nation regulatori author satisfi adequaci effect cost account account separ system system subject public consult recommend nation regulatori author assess featur specif cost account system review capabl notifi oper cost account system analys present cost data support regulatori object cost account system notifi oper capabl differenti direct cost indirect cost recommend nation regulatori author adopt decis cost account system base current cost set clear deadlin base year notifi oper implement cost account system base current cost evalu network asset forward current effici oper estim cost face equival oper market vigor competit kei element quot current cost account quot cca methodolog requir depreci charg includ oper cost calcul basi current valuat modern equival asset report capit emploi current cost basi cost adjust requir reflect current purchas cost asset oper cost base evalu network asset forward current complement cost account methodolog long run increment cost lric recommend nation regulatori author due regard price competit issu rais implement cca case local loop unbundl recommend nation regulatori author due regard adjust financi inform respect effici factor cost data inform price decis cost account system appli cca fulli reflect effici incur relev cost effici factor consist evalu network topolog architectur depreci techniqu technolog plan network recommend notifi oper requir report account separ provid profit loss statement statement capit emploi regulatori report entiti base relev market servic transfer charg purchas market servic identifi suffici detail justifi complianc discrimin oblig account separ report oblig requir prepar disclosur inform market oper smp consist data integr recommend financi report regulatori account consolid profit loss statement statement capit emploi undertak reconcili separ regulatori account statutori account oper requir statement subject independ audit opinion nation regulatori author complianc audit subject avail suitabl qualifi staff recommend nation regulatori author make relev account inform notifi oper interest parti suffici level detail detail inform provid serv ensur undu discrimin provis servic intern provid extern identif averag cost servic method cost calcul provid inform purpos nation regulatori author due regard commerci confidenti respect public notifi oper suffici detail cost statement show averag cost network compon increas transpar rais confid part competitor anti competit cross subsidi consid import wholesal servic implement guidelin report requir public inform set annex undertak design univers servic provid accord articl univers servic direct subject regulatori control retail tariff accord provis articl univers servic direct member state oper scheme financ univers servic oblig recommend contribut design undertak receiv part compens mechan identifi system account separ account guidelin concern regulatori report intend replac statutori financi report requir member state recommend review year date applic recommend address member state brussel septemb commiss vivian rede member commiss oj oj oj oj oj direct amend direct ec oj oj erg establish commiss decis ec oj amend decis ec oj direct cost cost wholli unambigu incur activ indirect cost cost requir apportion fair object attribut methodolog asset excess requir network architectur suboptim implement bottom econom engin model help provid inform ineffici unnecessari incur cost remov annex guidelin report requir public inform annex outlin period report framework public issu statement complianc pursuant principl recommend point recommend cost account account separ system produc financi inform level detail demonstr complianc principl discrimin transpar adequ identifi attribut revenu cost capit emploi volum activ perform oper account inform made promptli nation regulatori author good present regulatori account ensur essenti messag financi statement commun effect simpl straightforward manner present inform financi statement involv degre abstract aggreg process carri orderli manner greater knowledg result present satisfi regulatori object demonstr charg cost orient undu discrimin account report compris support note supplementari schedul amplifi explain financi statement financi statement support note form integr regulatori account inform serv nation regulatori author parti affect regulatori decis base inform competitor investor consum context public inform contribut open competit market add credibl regulatori account system full disclosur restrict nation commun rule busi confidenti recommend nation regulatori author opinion oper defin inform consid confidenti made prepar public inform financi inform prepar publish subject confidenti nation law oblig relev market servic profit loss statement capit emploi statement detail calcul methodolog paramet consolid reconcili statutori account sourc cost inform descript cost methodolog includ refer cost base standard alloc valuat methodolog identif treatment indirect cost discrimin note detail transfer charg audit opinion requir nation regulatori author descript account polici regulatori account principl statement complianc commun nation rule supplementari schedul requir report format follow standard statutori account design defin advanc nation regulatori author consult oper statement complianc commun nation legisl audit opinion descript account principl polici methodolog procedur cost alloc methodolog consid confidenti prejudic nation commun law busi confidenti audit result made publicli statement complianc annual statement complianc includ conclus auditor identifi irregular recommend made auditor descript effect full descript verif methodolog aggreg financi account data cca adjust main assumpt made attribut methodolog level cost alloc level granular model public statement complianc audit result present form easili access interest parti paper electron version publish oper nation regulatori author websit report period public regulatori account place annual end account report year public statement place month complet regulatori audit current practic regulatori oblig