Analysing regulatory accounts

Accounting separation is a key regulatory tool that assists national regulatory authorities (NRAs) with checking that the prices of their significant market power (SMP) operators are, where appropriate, non-discriminatory and cost-oriented. It is also a tool that can be useful in the detection of anti-competitive cross subsidies.

How we can help you

Examples of recent projects our regulation experts have carried out include:

  • auditing the regulatory cost accounts of a major European incumbent fixed-network operator –our knowledge of telecoms networks was crucial for providing an opinion on the allocation of joint and common costs, as well as the valuation of telecoms assets at ‘current cost’
  • helping an incumbent operator in the audiovisual infrastructure business to respond to regulatory actions regarding tariffs for end-user services
  • reviewing the regulatory accounts produced by the two dominant mobile operators in Spain on behalf of the regulator – we reviewed whether the accounting principles had been correctly implemented
  • an external audit of an incumbent operator’s accounting separation for a Western European regulator.

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