Regulatory financial reporting: a review

  • Start: 06 September 2012
  • Status: Closed
  • End: 02 November 2012

The current framework for BT's regulatory financial reporting dates from 2004.

Since then, both technology and the use of financial data have evolved significantly. Fibre-based networks are being rolled out and there has been a large growth in data traffic and in IP networks. In regulation, there has been increased focus on detailed costing data for the development and scrutiny of charge controls and in resolving disputes.

At the same time, communication providers' (CPs) confidence in the published financial statements has gradually been eroded. BT considers that it is required to publish unnecessary levels of detail, and we find that we have to make material adjustments to reported information in order to make regulatory decisions. Following publication of BT's most recent financial statements for 2012 on 31 July, it is a good time for us to set out proposals for our review. We seek stakeholders' views and suggestions as to how to make regulatory financial reporting better for the future.

Main documents

Supporting documents

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Responder name Type
BT.pdf (PDF File, 287.5 KB) Organisation
CableWireless_Worldwide.pdf (PDF File, 363.8 KB) Organisation
EE.pdf (PDF File, 233.0 KB) Organisation
Gamma_Telecomm_Holdings_Lim1.pdf (PDF File, 190.6 KB) Organisation
KCOM_Group.pdf (PDF File, 136.7 KB) Organisation
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