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Statement: BT regulatory financial reporting

  • Dechrau: 04 Rhagfyr 2018
  • Statws: Datganiad a gyhoeddwyd
  • Diwedd: 18 Ionawr 2019

Statement published 20 March 2019, further statement published 12 July 2019

Each year BT prepares a set of Regulatory Financial Statements (RFS), which include published statements and information that is submitted to Ofcom privately. Ofcom has completed a review of BT’s obligations for its RFS covering all regulated markets.

Our decisions are set out in two statements:

  • July 2019 statement: On 28 June 2019, Ofcom published its decisions in its review of physical infrastructure and business connectivity services. This document set out detailed regulatory financial reporting requirements for these markets for 2019/20 and following.
  • March 2019 statement: This statement sets out detailed regulatory financial reporting requirements for the wholesale local access, narrowband and wholesale broadband access markets for 2018/19 and following.

What we have decided – in brief (July 2019 statement)

  • Regulatory accounting principles; transparency; audit of the RFS; Reconciliation Report; adjusted financial performance: we have decided to apply the obligations in the wholesale local access, narrowband and wholesale broadband access markets to the physical infrastructure and business connectivity markets.
  • Consistency with regulatory decisions: we have decided to update the requirements to reflect regulatory and commercial changes that impact regulatory financial reporting in the physical infrastructure and business connectivity markets.
  • Preparation, delivery, publication, form and content of the RFS: we have decided to introduce detailed reporting requirements for the physical infrastructure and business connectivity markets. This reporting reflects the regulatory remedies imposed in the respective markets.
  • Network components: we have updated the list of network components so they remain relevant and up-to-date following changes in the physical infrastructure and business connectivity markets.


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