The document provides an up-to-date factual report on the regulatory accounting frameworks implemented by NRAs and an assessment of the level of harmonisation achieved. The report sets out an overview of the regulatory accounting frameworks updated to May 2013 and also illustrates, where possible, trends and comparisons with data collected each year from 2006.
תוכן המסמך:
These regulatory accounting frameworks provide NRAs with financial information essential to facilitate some of their significant regulatory decisions such as setting price controls, monitoring compliance with ex ante obligations (such as cost orientation of charges and non-discrimination) and informing market reviews.