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The consultation document is available by clicking on the following logo:

The annexes to the consultation document are available by clicking on the following logo (please note that this file is 1.05MB in size):

Certain documents – comprising annexes to draft Directions on BT and Kingston regarding the form and content of financial statements – are only available as Microsoft Excel files. Therefore, these documents are provided here for download.

Annex A to the draft Direction on the form and content of wholesale cost accounting and accounting separation financial statements for BT

For Annexes 1 to 41 of Annex A to the draft Direction on the form and content of wholesale cost accounting and accounting separation financial statements for BT, referred to in Annex F to the consultation document Financial reporting obligations in SMP market, please click here.

For Annex 42 of Annex A to the draft Direction on the form and content of wholesale cost accounting and accounting separation financial statements for BT, referred to in Annex F to the consultation document Financial reporting obligations in SMP market, please click here.

Annex A to the draft Direction on the form and content of wholesale cost accounting and accounting separation financial statements for Kingston

For Annexes 1 to 36 of Annex A to the draft Direction on the form and content of wholesale cost accounting and accounting separation financial statements for Kingston, referred to in Annex F to the consultation document Financial reporting obligations in SMP market, please click here.

Annex A to the draft Direction on the form and content of retail cost accounting financial statements for BT

For Annexes 1 to 41 of Annex A to the draft Direction on the form and content of retail cost accounting financial statements for BT, referred to in Annex N to the consultation document Financial reporting obligations in SMP market, please click here.

For Annex 42 of Annex A to the draft Direction on the form and content of retail cost accounting financial statements for BT, referred to in Annex N to the consultation document Financial reporting obligations in SMP market, please click here.

Annex A to the draft Direction on the form and content of retail cost accounting financial statements for Kingston

For Annexes 1 to 36 of Annex A to the draft Direction on the form and content of retail cost accounting financial statements for Kingston, referred to in Annex N to the consultation document Financial reporting obligations in SMP market, please click here.