Summary notification form relating to a draft decision of the
Autorité de régulation des communications électroniques et des postes (ARCEP)
according to article 7(3) of the “framework directive” 2002/21/EC
The present notification concerns the specifications of the cost accounting and accounting separation obligations imposed to TDF during the market analysis process in ARCEP’s decision n° 06-0161 (dated April 6th, 2006) on the obligations imposed to TDF as a SMP operator on the upstream wholesale market for terrestrial TV transmission services.
The present draft decision takes also into account the comments received from the national public consultation process opened from November 30th 2007 to January 7th 2008. The answers from the actors of the sector to the public consultation, which were declared as not covered by business confidentiality, and a summary are published on ARCEP’s website.
Section I «Context and regulatory framework» recalls the current regulatory framework and the contexts and justifications provided for imposing cost accounting and accounting separation obligations to TDF.
Section II «TDF’s cost accounting obligation» describes the main lines for TDF’s cost accounting system. Accounting restitutions necessary to achieve the regulatory objectives are described and justified. Measures concerning transmission, audit and publication of these restitutions are specified.
Section III «TDF’s accounting separation obligation» describes the accounting separation system. TDF retail activities are constrained to provision themselves with TDF wholesale offers whenever these later are part of the regulated wholesale market. These internal cessions are specified in protocols that TDF has to transmit to ARCEP in a real-time manner. Section III also describes the separated accounts and the transfer prices system to be implemented. Measures concerning transmission, audit and publication of these restitutions are specified.
- Context and regulatory framework
I-1. New regulatory and legal framework
I-2. Accounting obligations imposed to TDF
I-3. Adoption and validity period of the decision
- TDF’s cost accounting obligations
II-1. Accounting information principles
II-1.1. Principles of accounting information treatment
II-1.2. Costs allocation methods
II-1.3. Costs evaluation methods
II-1.4. Cost of capital employed
II-2. Implementation of TDF’s cost accounting obligation
II-2.1. TDF’s cost accounting system description and costs allocation methodologies
II-2.2. Network elements costing
II-2.3. Overview of the differenttypes of products
II-4. Accounting statements transmission, audit and publication
II-4.1. Cost accounting system description
II-4.2. Transmission periodicity
II-4.3. Audit
II-4.4. Summary
- TDF’s accounting separation obligation
III-1. General principle of the accounting separation system
III-1.1. Taking account of the non-discrimination obligation
III-1.2. Legal ground for internal cession transparency
III-1.3. Accounting separation system
III-2. Internal cessions protocols and transfer prices system
III-2.1. Definition of the protocols
III-2.2. Principals
III-2.3. Protocols : in order to allow the establishment of separated accounts
III-2.4. Publication
III-3. TDF’s separated accounts
III-3.1. Separated accounts perimeter
III-3.2. Separated accounts format
III-3.3. Production activity account and reconciliation with social accounts
III-4. Accounting separation statements transmission, audit and publication
III-4.1. Transmission
III-4.2. Audit
III-4.3. Implementation timetable
III-4.4. Publication
III-4.5. Summary