Decree No. 465 / 2012 Coll.
Order on the method of keeping separate records of the costs and proceeds of the postal licence holder
Valid
Order
Effective from 01.01.2013
465
DECLARATION
of 17 December 2012
on the method of keeping separate records of the costs and proceeds of the postal licence holder
Pursuant to Section 41 of Act No. 29 / 2000 Coll., on Postal Services and on the amendment of certain laws (Act on Postal Services), as amended by Act No. 221 / 2012 Coll., the Czech Telecommunications Office provides for the implementation of Section 33a (2) of the Postal Services Act:
Methodology and allocation
(1) The holder of a postal licence shall classify costs and revenues according to the purpose for which they have been incurred or related. This breakdown shall be at least in such detail that each essential service included in its postal licence is monitored separately. Other services may be grouped into so many groups as not to call into question the purpose of the separate registration.
(2) The holder of a postal licence shall distinguish between processes and activities in connection with the use of the postal network in the provision of postal services in order to classify the costs referred to in paragraph 1.
(3) Costs incurred for the provision of services and comprising direct wage and other personnel costs, other direct costs and the technologically necessary common costs shall be regarded as economic eligible costs. The costs listed in Table 5 of the Annex to this Decree cannot be recognised as economically justified costs. These costs are not attributed.
(4) Direct costs shall be allocated directly by the postal licence holder to the activity or service directly related to it. Indirect costs and other (overheads) costs shall be considered as common costs. Indirect costs shall be allocated by the postal licence holder on the basis of a causal link with processes, activities or services provided by means of a link to another cost category or to another technical variable expressed in the form of allocation keys. Other costs (overheads) are allocated by the postal licence holder by reference to the costs already assigned.
(5) For the allocation of costs and revenues common to both postal services and other services, the postal licence holder shall use the same allocation keys.
Method of keeping separate records of costs and revenues
(1) The holder of a postal licence shall keep separate records of costs and revenues in such a way as to clearly distinguish the costs and revenues of the various basic services contained in his postal licence and the other postal services.
(2) The postal licence holder shall distinguish costs in accordance with its organisational structure in the internal accounting system in order to capture the location of costs. Even if the holder of the postal licence does not keep internal accounts, he shall keep separate records of costs and revenues in the cost centre system.
(3) The holder of the postal licence shall keep separately the costs which are not attributed and the uncalculated returns in accordance with Table 5 set out in the Annex to this Order.
(4) The separate records of direct costs, indirect costs and other costs shall be kept by the postal licence holder by using the valuation in accordance with the Accounting Act.
(5) The postal licence holder shall keep separate records of costs and revenues in order to demonstrate that no costs or revenues have been accounted for or allocated more than once. The registration shall be complete, understandable and conclusive.
(1) A separate record of the costs and revenues of other postal services, postal services, which are similar in character to the qualitative features of the essential services contained in its postal licence, shall be kept by the holder of the postal licence in such a way that it can be verified that there is no cross-financing between those services and the essential services.
(2) Costs and revenues from other postal services which are not similar to basic services may be reported in summary by the licence holder for all such services.
(3) The costs and revenues of non-postal services may be reported in summary for all such services. The registration of costs and revenues of postal services provided using a part of the postal network shall be ensured by the postal licence holder in such a way that he is able to provide details of those costs and revenues to the Office when verifying the net costs of providing basic services.
(4) The costs and revenues of services associated with access to postal infrastructure are kept separately by the postal licence holder for each access service offered.
Proportional profit
The reasonable profit of the postal licence holder shall be 5,25% of the economic eligible costs allocated to the basic postal and postal infrastructure services.
Structure of the reported information
The postal licence holder shall submit the results of the separate cost and revenue records by means of the statements set out in the Annex to this Order.
Efficacy
This Decree shall take effect on 1 January 2013.
Council President:
PhDr. Dvořák, CSc., v. r.
Annex to Decree No 465 / 2012 Coll.
Reports - Results of separate cost and revenue records
Table 1: Costs and revenues by activity
Table 2: Cost of services by service
Table 3: Service costs by processing technology and revenues by service
Table 4: Costs per type of overheads
Table 5: Costs not attributed and uncalculated revenues
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Regulation Information
| Citation | Decree No. 465 / 2012 Coll., on the method of keeping separate records of the costs and proceeds of the holder of the postal licence |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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