Decree of the Ministry of Transport and Communications No. 235 / 2001 Coll.
Decree of the Ministry of Transport and Communications setting out the details of the calculation and payment of the demonstrable loss of universal service by the licence holder
Valid
Order
Effective from 10.07.2001
Text versions:
10.07.2001
235
DECLARATION
Ministry of Transport and Communications
of 19 June 2001
setting out the details of the calculation and payment of the demonstrable loss of universal service by the telecommunication licence holder
The Ministry of Transport and Communications provides, pursuant to § 109 (2) of Act No. 151 / 2000 Coll., on Telecommunications and on the amendment of other laws (hereinafter "the Act '), for the implementation of § 31 (4) and § 32 (7) of the Act:
Definition of terms
For the purposes of this decree:
(a) the relevant year of the calendar year for which the demonstrable losses are to be settled;
(b) loss-making services of the activity listed in Annex 1.
Method of calculating demonstrable losses
(1) The demonstrable loss is calculated by the universal service provider (1) as the difference between the sum of the sales and the proceeds of the provision of loss services on the one hand and the sum of the economically justified costs of providing such services and the reasonable profit on the other hand. The calculation of the demonstrable loss shall be submitted by the universal service provider on a form issued by the Office.
(2) In order to assess the economic justification of the costs, the universal service provider of the Office shall submit a separate record of the costs and revenues of the services provided under the universal service pursuant to Article 34 (2) (a) of the Act by 31 May of each calendar year.
Documents to be supported by calculations on demonstrable losses
(1) The universal service provider shall submit to the Office, together with the calculation of the demonstrable loss for the year in question:
(a) financial statements drawn up in accordance with specific legislation, 2)
(b) analytical accounting records of costs and revenues;
(c) the results of the separate cost and revenue records referred to in Article 34 (2) (a) of the Act and the methods for determining the amount of economic eligible costs. The data on loss-making services shall be broken down by cost and return item and by structure as set out in Annex 1,
(d) an overview of the inclusion of fixed assets in depreciation groups, including the application of an accelerated depreciation coefficient, including methods for assigning equity capital to the acquisition of such assets;
(e) an overview of the discounts provided by specials.3)
(2) The universal service provider will, upon request, allow the Office to verify the data to the extent of the calculation of the demonstrable loss, including reasonable profit, in particular from technical documentation, statistical documents and initial accounting documents.
(3) The accounts of the demonstrable loss, the documents transmitted by the universal service provider and the documents used to verify the calculation of the demonstrable loss shall be kept by the Office for a period of five years from the end of the year in question.
Definition of reasonable profit
The reasonable profit shall be determined for the purposes of settlement of the demonstrable loss in relation to the book value of the equity capital assigned by the universal service provider to the acquisition of the long-term tangible and intangible assets used for the provision of loss services. The reasonable profit of the universal service provider shall be calculated in accordance with the procedure set out in Annex 3.
Method for determining the amount of the financial contribution to the universal service account
(1) The financial contribution of the telecommunications licence holder to the universal service account (hereinafter referred to as "the account") shall be determined by the Office in accordance with the procedure set out in Annex 2. It shall use the data for the year in question for the calculation.
(2) The holder of the telecommunications licence shall submit to the Office by 30 June of the year following the year in question
(a) the accounts drawn up in accordance with the special legislation2) for the year in question;
(b) the annual report referred to in Article 79 (3) of the Act for the year in question.
If the certified verifiable loss of the universal service provider is higher than its contribution to the account, the universal service provider shall not make a payment of the contribution to the account and the Authority shall deduct that contribution from the verifiable loss of the universal service provider.
Rules on the allocation of funds from the account
Determination of the amount of payments
On the basis of the verified above demonstrable losses The Office shall determine, pursuant to Article 5, the amount of payments which individual holders of a telecommunications licence are required to make to the account within 14 days of the Office's invitation to make the payment.
Obligations of the Office
The Office shall, without undue delay, after having established a payment to the holders of the telecommunications licence pursuant to Article 7, issue to the universal service provider documents authorising it to draw from the account the amount to be paid by the certified amount of the demonstrable loss.
Currency
Payments to the account and drawing amounts from the account intended to cover the demonstrable loss of the universal service provider shall be made in Czech currency.
Final and transitional provisions
(1) The settlement of demonstrable losses, including reasonable profit, shall not include costs related to the performance of obligations set out in the mandate or authorisation issued under the legislation in force before the law was effective and which were or should have been met before 1 January 2001.
(2) Where a valid mandate or authorisation issued under the legislation in force prior to the law applies to activities for which a telecommunications licence is required under the law, such authorisation or authorisation shall be deemed to be a telecommunications licence for the purposes of this decree and the holder of such authorisation or authorisation shall be deemed to hold a telecommunications licence.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Schling v. r.
Příloha č. 1
Annex No 1 to Decree No 235 / 2001 Coll.
Loss services for the purpose of calculating demonstrable losses
1. Providing continuous and free access, without the use of coins or cards, to emergency numbers via public telephone machines.
2. Discounts to persons referred to in § 29 (2) (g) and (h) of the Act:
2.1. Establishment, transfer or conversion of an end point with discounts to natural persons;
2.2. Use of an end point with discounts to natural persons,
2.3. rental of specially equipped terminal telephone equipment pursuant to § 36 (1) (a) of the Act.
3. Activities under Paragraph 35 (2) of the Act:
3.1. Provision of identification data for participants in the public telephone service to holders of assigned emergency numbers by both technical means and by operator;
3.2. the provision of data on the location of the fixed (mobile) telecommunications network to holders of assigned emergency numbers by both technical means and by the operator;
3.3. connection of an end point intended for receiving emergency calls at the relevant workplaces of the essential components of the integrated rescue system;
3.4. Operation of an end point intended for receiving emergency calls at the relevant workplaces of the essential components of the integrated rescue system.
Příloha č. 2
Annex No 2 to Decree No 235 / 2001 Coll.
Account allowance
1. The amount of the contribution to the account shall be calculated using the formula:
P = PD × Z
In this formula:
P - the amount of the contribution of the individual licence holder to the account,
PD - share of individual telecommunications licence holder,
Z - verified above demonstrable losses.
2. The share of an individual telecommunications licence holder shall be calculated using the formula:
PD = VPZ- NPZCVPZ- CNPZ
In this formula:
VPZ - revenues from the telecommunications activities referred to in Section 14 (1) of the Act, together with revenues for interconnection of networks and revenues from foreign operators that correspond to activities,
NPZ - the amount of the network interconnection payments of the individual telecommunications licence holder paid to other telecommunications licence holders, together with the cost of the individual telecommunications licence holder paid to foreign operators corresponding to activities,
CVPZ - the total amount of revenues of the holders of telecommunications licences from activities, together with the revenues for interconnection of networks and revenues from foreign operators corresponding to activities,
CNPZ - Total amount of network-linked payments of telecommunications licence holders paid to other telecommunications licence holders and costs paid to foreign operators corresponding to activities.
Příloha č. 3
Annex No. 3 to Decree No. 235 / 2001 Coll.
Calculation of reasonable profit
1. The reasonable profit shall be calculated by the universal service provider according to the formula:
PZ = 0,145 × VJZS
In this formula:
PZ - reasonable profit
VJZS - the book value of the equity which was assigned to the acquisition of fixed and intangible assets for the provision of loss-making services.
2. The book value of equity shall be determined in accordance with the accounting legislation.
1) Paragraph 30 (1) of Act No. 151 / 2000 Coll., on Telecommunications and on the amendment of other laws.
2) Act No. 563 / 1991 Coll., on Accounting, as amended.
3) Paragraph 29 (2) (g) and (h) of Act No 151 / 2000 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Transport and Communications No. 235 / 2001 Coll., setting out details of the calculation and payment of the demonstrable loss of universal service provision by the holder of the telecommunications licence |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.07.2001 |
|---|---|
| Effective from | 10.07.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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