Decree No. 466 / 2012 Coll.
Order on the progress of the Czech Telecommunications Office in calculating the net cost of the obligation to provide basic services
Valid
Order
Effective from 01.01.2013
466
DECLARATION
of 17 December 2012
on the progress of the Czech Telecommunications Office in calculating the net cost of performing the obligation to provide basic services
The Czech Telecommunications Authority provides pursuant to § 41 paragraph 1 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., Act No. 212 / 2013 Coll., Act No. 258 / 2014 Coll., Act No. 319 / 2015 Coll., Act No. 265 / 2025 Coll. and Act No. 332 / 2025 Coll., to implement Sections 34b (7) and § 34d (8) of the Postal Services Act, as amended by Act No. 332 / 2025 Coll.:
In calculating the net costs of the obligation to provide basic services, the Czech Telecommunications Office shall follow the rules laid down in Sections 2 to 12 of this Decree, with the basis for calculating the net costs of the licence holder being those rules and indicators contained in its Annex.
Calculation of net costs
Net costs are calculated as the difference between the incremental costs and the incremental revenues of the postal licence holder. All intangible and market advantages, the right to a reasonable profit, expressed as capital costs, and the incentive to cost-effectiveness shall be taken into account.
(1) The incremental costs are the difference between the costs of the postal licence holder for the provision of the services contained in his postal licence and the costs that the postal licence holder would have incurred if he would have provided the services without the obligation to provide basic services.
(2) The incremental costs shall be calculated according to the following formula:
PN = NZS - NAS
where:
PN - incremental costs,
NZS - the cost of providing the services of the postal licence holder in the base case referred to in § 7 (2),
NAS - costs of the postal licence holder in the alternative scenario under § 7 (3).
(1) The cost of the capital of the holder of a postal licence for the provision of services contained in his postal licence pursuant to Article 7 (2) shall be calculated according to the following formula:
NKZS = WACCZS * VKZS,
where:
NKZS - cost of capital of the postal licence holder in the base case according to § 7 (2),
WACCZS - percentage of return on capital employed before tax in the base case under Paragraph 7 (2),
VKZS - capital injected in the base case under Paragraph 7 (2).
(2) The cost of the capital of the postal licence holder for the provision of services contained in the alternative scenario referred to in Article 7 (3) shall be calculated according to the following formula:
NKAS = WACCAS * VKAS
where:
NKAS - cost of capital of the postal licence holder in the alternative scenario referred to in § 7 (3),
WACCAS - percentage of pre-tax return on capital employed in the alternative scenario under Paragraph 7 (3),
VKAS - injected capital in an alternative scenario pursuant to § 7 (3).
(1) The percentage of return on capital employed before tax in both the base and the alternative scenarios is expressed by means of the weighted average cost of capital (WACC) before tax and is calculated according to the following formulae:
WACCBT = WACCAT / (1 - t),
where:
WACCBT - weighted average cost of capital before tax,
WACCAT - weighted average post-tax capital costs,
t - the corporate tax rate expressed as a decimal.
WACCAT = re * ED + E + rd * 1- t * DD + E,
where:
re - cost of equity,
rd - costs of foreign capital,
E - the value of the company's equity,
D - the value of the company's foreign capital.
(2) The pre-tax rate of return on capital employed for the base case (WACCZS) is expressed as a percentage of the return on capital employed by the postal licence holder in the Czech Republic.
(3) The pre-tax return on the transferred capital for the alternative scenario (WACCAS) is expressed as a percentage of the return on the transferred capital of the postal service provider without the imposition of the obligation to provide basic services.
(4) The Czech Telecommunications Authority shall determine the percentage of return on capital injected in accordance with paragraphs 2 and 3.
(1) Embedded base-case capital (VKZS) means the value of the long-term assets and working capital of the postal licence holder necessary to provide postal services to the extent defined in the base-case scenario in accordance with Article 7 (2).
(2) Embedded capital in the alternative scenario (VKAS) means the value of the long-term assets and working capital of the postal licence holder necessary to provide postal services to the extent defined in the alternative scenario under Article 7 (3).
(3) Unless otherwise stated, the holder of the postal licence shall report the value of the capital contributed in accordance with the Czech Accounting Standards under the accounting legislation.
(4) The value of fixed assets shall be taken into account in respect of assets acquired in the form of leasing, in accordance with International Accounting Standards.
(1) The incremental revenues shall be the difference between the revenues from the provision of the services of the postal licence holder contained in his postal licence and those which the postal licence holder would have achieved if the services were provided without the obligation to provide basic services.
(2) The incremental revenue shall be calculated according to the following formula:
PV = VZS - VAS,
where:
PV - incremental income,
VIS - the proceeds of the postal licence holder from the provision of services in the base case provided for in Article 7 (2),
PRS - the proceeds of the postal licence holder in the alternative scenario referred to in Article 7 (3).
(1) The net cost calculation shall take into account the effect of fulfilling the obligation to provide basic services on costs and revenues as follows:
(a) only the costs of network elements and activities related to the obligation to provide basic services shall be taken into account;
(b) the principle of transparency is respected;
(c) there is no double counting of costs, revenues and intangible and market advantages;
(d) the entitlement to a reasonable profit, expressed in the form of capital costs, shall be taken into account.
(2) The net costs for each basic service are based on the costs and revenues of the basic and alternative scenarios and the volume and cost of each service.
(3) The net costs are calculated according to the following formula:
CN = (PN - PV) - ZV124; PkNE ZV124; + ZVNK - ZVTv;
where:
CN - net cost,
PN - incremental costs,
PV - incremental income,
PkNE - an incentive for cost efficiency,
VINK - difference between NKZS and NKAS pursuant to § 3a,
Tv - Intangible and market advantages to the postal licence holder as a result of the imposition of the obligation to provide basic services expressed in cash.
(1) The way basic services are provided is crucial for assessing cost-effectiveness and effectiveness. The costs effectively incurred shall be those which are strictly necessary to provide the essential services contained in the postal licence in order to meet the basic quality requirements defined in the postal licence.
(2) The cost-effectiveness shall be assessed using an efficiency coefficient to be determined according to the following formula:
Ef = 1 - (CN1 / (CN0 * (1 + i))) / (1 + VET * koef)
where:
Ef - efficiency coefficient,
CN1 - costs of providing basic services listed in the postal licence in the year under consideration, determined in accordance with the rules for keeping separate cost and income records under another legislature1),
CN0 - costs of providing basic services contained in the postal licence in the year preceding the year under consideration, determined in accordance with the rules for keeping separate records of costs and revenues under another legislature1),
i - the average annual inflation rate in the year under consideration established by the Czech Statistical Office,
VET - the average annual percentage change in the number of postal consignments and postal orders the submission or delivery of which was provided by the postal licence holder in the framework of the basic services indicated in the postal licence for the last 5 years, determined on the basis of the difference between the number of postal consignments and postal orders the submission or delivery of which was provided by the postal licence holder in the framework of the basic services indicated in the postal licence for the first and final year of the five-year period for which the last year of the assessment is,
Coef - the share of variable costs in the total cost of providing the basic services listed in the postal licence in the year under consideration, determined in accordance with the rules for keeping separate cost and revenue records under another legislation1); variable costs are direct costs and costs of handling consignments, including personnel costs of filing, sorting and delivery of consignments.
(3) Where the efficiency coefficient established for the year under consideration is less than zero in the manner referred to in paragraph 2, the level of the incentive to cost-effectiveness shall be determined for the purpose of calculating the net costs referred to in Article 5 (3) according to the following formula:
PkNE = (PN - PV) * Ef,
where:
PkNE - an incentive for cost efficiency,
PN - incremental costs,
PV - incremental income,
Ef - efficiency coefficient.
(4) Where the efficiency coefficient established for the year under consideration is equal to or greater than zero in the manner referred to in paragraph 2, the level of incentive to cost-effectiveness shall be set at zero for the purpose of calculating the net costs referred to in Article 5 (3).
(5) Where the holder of a postal licence differs from the holder of the postal licence in the year preceding the year under consideration, the net costs referred to for the year under consideration shall be considered as appropriate and effective in the application for a postal licence.
(1) The basis for the calculation of net costs is the basic and alternative scenarios.
(2) The basic scenario is a description of the behaviour of the holder of the postal licence, which provides basic services to the extent according to his postal licence. The activities described in the base case shall be assigned to the costs and revenues effectively and effectively incurred.
(3) An alternative scenario is a model of the behaviour of the postal licence holder if he is not obliged to provide essential services within the scope of his postal licence and provides the types of services chosen by him under conditions which are not economically unfavourable to him. The alternative scenario identifies requirements for the provision of stored basic services that can only be provided at a loss or on cost conditions that are not normal commercial conditions and groups of users to whom basic services can only be provided at a loss or under cost conditions that are not normal commercial conditions ("burdensome requirement ').
(1) When creating an alternative scenario, the following conditions shall be met:
(a) it shall be determined which requirements for the provision of the services contained in the postal licence constitute a financial burden on the holder of the postal licence that would not, in the alternative scenario, provide them or provide them under other conditions;
(b) it shall be determined how the postal licence holder would change the way in which the services are provided compared to the basic scenario;
(c) an alternative scenario shall be established for each burdensome requirement;
(d) the alternative scenario must be realistic and demonstrating the aim of the postal licence holder to maintain market and customer standing. It shall be taken into account that it is the same holder of a postal licence who, even without having to provide basic services, fulfils his obligations and obligations arising out of contracts concluded or other legislation,
(e) for each alternative scenario, the costs associated with its provision and the revenues which would be generated by the postal licence holder in the alternative scenario,
(f) the alternative scenario is drawn up in such a way that the expected cost savings, taking into account the reasonable profit, are higher than the expected loss of revenues, taking into account intangible and market benefits;
(g) the interaction between the alternative scenarios is taken into account;
(h) compare basic and alternative scenarios and determine incremental costs and incremental revenues.
(2) In the event that the holder of the postal licence determines the extent of the network of establishments which he operates in accordance with the essential quality requirements as a burdensome requirement, an alternative network scenario of the establishments shall be compiled. In establishing an alternative scenario for the network of establishments, the following assumptions are based on:
(a) the holder of a postal licence would cancel only those establishments which, under normal commercial conditions, would not operate, taking into account that the holder of the postal licence is a national postal service provider and would deploy his premises in such a way as to ensure the availability of his services throughout the territory of the State and further to ensure the performance of other services of public interest resulting from contracts concluded or from his main activity, independently of the postal licence,
(b) when quantifying costs, the costs relating to each establishment shall be taken into account. The cost of the establishment shall cover all costs incurred in the processes of the establishment, including the corresponding proportion assigned to the company-wide overhead. All-business direction, which is clearly not related to the activities of the establishments, shall be assigned in the alternative scenario to the establishments which are to be maintained,
(c) when quantifying the proceeds, the part of the proceeds corresponding to the activities of the establishment corresponding to the sale of all the products and services of the holder of the postal licence shall be assigned to each establishment;
(d) in the event of the closure of one establishment, the proceeds of the sale of the product in question shall be lost, corresponding to a change in demand for the product in question, the possibility to purchase the product in question at another establishment of the holder of the postal licence and the possibility to purchase the product with another operator;
(e) where the possibility of transferring part of the demand for a given product to another establishment or other place providing customer service is considered, account shall be taken not only of the transfer of part of the proceeds but also of the associated costs from a closed establishment or another place providing customer service;
(f) the possibility of additional revenue from such buildings in the form of possible proceeds from the rental or sale or savings of the costs incurred by the use of such buildings for the purposes of the own activities of the holder of the postal licence shall be taken into account for buildings owned and, in an alternative scenario, not having an establishment. The amount of such revenue shall be determined on the basis of the rental or sale price prevailing on the site; the resulting number of establishments in the alternative scenario not only corresponds to the commercial strategy of the postal licence holder, but must also meet all the conditions arising from the contracts concluded or arising from obligations imposed by other legislation on the postal licence holder provided that they define the qualitative and quantitative requirements for the network of the premises of the postal licence holder.
(3) Where the holder of a postal licence determines the requirements for delivery as a burdensome requirement, an alternative delivery scenario shall be established. This alternative scenario is based on the following assumptions:
(a) in the event of a change of supply arrangements, the holder of a postal licence shall not lose a significant proportion of his customers and thereby lose his market position. In the event that a change in the supply arrangements would manifest itself in the demand for postal services provided by it, the change in demand shall be taken into account accordingly in the change in revenues,
(b) the change in supply arrangements will only be reflected in those geographical sites where the change in supply creates cost savings;
(c) when quantifying the costs of the alternative supply scenario, account shall be taken of the costs relating to the supply itself and the corresponding share of the corporate overhead.
(4) Where the holder of a postal licence determines as a burdensome requirement one of the other obligations arising from the obligation to provide the essential services contained in his postal licence, an alternative scenario relating to that obligation shall be drawn up. The following shall be taken into account:
(a) the costs of activities carried out by the holder of a postal licence solely for the purpose of the obligation imposed and do not benefit him in any way in relation to his business;
(b) a change in revenue, where the activity for which an alternative scenario is drawn up gives rise to the holder of a postal licence.
Definition of intangible and market benefits
(1) The intangible and market advantages associated with the holding of a postal licence are:
(a) the advantage of higher returns;
(b) the advantage resulting from the exclusive right of the holder of the postal licence to put in circulation stamps and prices;
(c) the advantage of additional advertising possibilities;
(d) exemption of basic postal services from value added tax;
(e) another quantifiable advantage arising from the holders of a postal licence.
(2) The advantage of higher revenues is the advantage on the basis of which the postal licence holder obtains higher returns from all services provided by him as a result of the general awareness of the postal licence holder in the postal market, where he is perceived to be credible, guaranteeing a certain quality of service, the availability of supplies and outlets, and his stronger negotiating position. This advantage shall be expressed financially as:
IB = PC x r,
where:
IB - value of the benefit of higher returns,
PC - amount of proceeds of the postal licence holder from postal services during the settlement period,
r - percentage of customers using the service of the postal licence holder who would stop using his services if he did not provide basic services.
(3) The advantage resulting from the exclusive right of the holder of the postal licence to put into circulation postage stamps and prices shall be expressed financially as the sum of the estimated value of postage stamps sold and unused and the estimated proceeds of the sale of postage stamps and prices and other like products for philatelic purposes.
(4) The advantage of additional advertising means the advantage of using the selected parts of the property of the holder of the postal licence for marketing purposes. The financial statement of this advantage shall take into account the savings of the marketing costs of the postal licence holder in the event that he would pay the price normally at the site for the promotion of his brand and products and, where applicable, the actual revenue obtained by renting advertising space or premises to other entities. The quantified cost savings or revenues obtained will relate to that part of the network of the premises or fleet or other assets of the holder of a postal licence that would not have been operated by the postal licence holder under an alternative scenario if he had not been obliged to provide basic services.
(5) The Authority will assess the impact of the exemption of basic services from value added tax in terms of the costs of both the postal licence holder and its revenues.
(1) The advantages of non-postal services for which the postal licence holder uses the postal network are taken into account directly on the parts of the postal network which they use in the form of actual costs and revenues recorded in the accounts, provided that those costs and revenues can be directly allocated to that part.
(2) Where the holder of a postal licence obtains a remuneration under a contract or obligation imposed by another legislation which is linked to the scope of the network of establishments or the delivery network and is not clearly attributable to the elements of the postal network concerned in accordance with paragraph 1, that remuneration shall be counted in full as a market advantage.
Criteria for assessing the unfair financial burden on the net costs of basic services
(1) The financial burden is unfair where it is excessive due to the ability of the postal licence holder to bear it compared to the situation of other postal operators. The economic and financial situation of the postal licence holder, its market share and the level of its equipment are criteria for assessing the burden.
(2) The economic and financial situation of the postal licence holder is assessed by the Authority in particular by means of profitability ratios. In calculating the licence holder's share of the postal market, the Office shall base its profits on postal activities.
Proof of application for reimbursement of net costs
(1) The holder of the postal licence shall provide all the documents necessary for the calculation of the net costs for the application for reimbursement of the net costs. In particular, it shall be a basic and alternative scenario, an auditor's report including the audited accounts for the relevant settlement period, a list of accounts including balances at the beginning and end of the settlement period, a depreciation plan, the results of the separate cost and revenue records and any other supporting documents necessary to demonstrate the veracity of the calculations submitted pursuant to paragraph 2.
(2) The postal licence holder shall submit to the Office supporting documents for the calculation of net costs in accordance with the model in the Annex to this Order in electronic form in MS Excel format.
Efficacy
This Decree shall take effect on 1 January 2013.
Council President:
PhDr. Dvořák, CSc., v. r.
Annex
Documents to calculate net costs
Table 1: Total value of net costs of the postal licence holder (CZK)
Name Cost saved Capacity enhancementPN celkemabcdefg1. Alternative scenario x1.1 Alternative scenario 1x1.2 Alternative scenario 2xx... xxx 1.nAlternative scenario nxx2. Total CN alternative scenarios xxxxx3. Intangible and market advantages xxxxx4. Cost of capital xxxx5. Incentives for efficiency xxxx6. Explanatory notes: rows 1.1 to 1.n column b - values are calculated in accordance with § 3 (2) and correspond to row "Total 'in column w in table 3 in the alternative scenario of the network of plants, in the alternative scenario of the supply of value corresponding to row" Total' in table 5. Row 1.1, column c - the value is calculated in accordance with Paragraph 8 (2) (e). The calculation of the capacity enhancement shall be supported by the postal licence holder. Row 1.1 to 1.n column d - values are calculated as the difference between the value in column b and column c.rows 1.1 to 1.n column e - values are calculated in accordance with § 4 (2) and correspond to the value calculated in Table 3 in the alternative scenario of the network of establishments as follows: row Total column aa - row Total column bb + row total column cc, in the alternative scenario of delivery the value corresponds to row "Total 'in column g in Table 5a. Row 1.1 to 1.n column f - values are calculated as the difference in value in column d and column e. Row 2 column f - the value is equal to the sum of the values in rows 1.1 to 1.n in column f.Row 3 column g - the value is calculated according to § 9 and § 10 and is equal to the value in row 7 in column b of Table 2. Row 4, column g - the value of the cost of own funds, expressed as a claim for a reasonable profit, calculated in accordance with Sections 3a to 3c, shall be reported and corresponds to the value in row 4 of Table 6. Row 5 column g - is calculated as the product of the value from row 2 column f and row 6 column c of Table 7. Where the value in row 6 in column c of Table 7 is greater than or equal to zero, zero shall be reported. Row 6, column g - is calculated according to the formula in § 5 (3).
Table 2: Quantification of the total value of intangible and market benefits (CZK)
Intangible advantage Rate ab1. Benefits of the higher proceeds of the postal licence holder for all services under his obligation to provide basic services2. Benefits resulting from the placing of postage stamps in circulation 3. Additional advertising options 4. Exemption from DPH5. Other quantifiable advantage (description) 6. Advantage in the form of additional payments for the extent of the postal network 7. Total value of intangible benefits Explanatory notes: The value in row 1 of column b is determined on the basis of the principles of § 9 (2). The value in row 2 of column b is determined on the basis of the principles of § 9 (3). The value in row 3 of column b is determined on the basis of the principles of § 9 (4). The value in row 4 of column b is determined on the basis of the principles of § 9 (5). The value in row 5, column b, corresponds to the financial statement of quantifiable advantages that have arisen from the holder of the postal licence and which are not mentioned above. Each asset reported is shown on a separate line and is supplemented by a description. The value in row 6 of column b is determined on the basis of the principles set out in Section 10 (2). The value in row 7 of column b is calculated as the sum of all values in rows 1 to 6.
Table 3: Records of data needed to quantify the net cost of the change in the network of establishments (to implement § 8 (2)) - Part 1 - Part 2 - Part 3
Table 3: Records of data needed to quantify the net cost of the change in the network of the premises (to implement § 8 (2)) - Part 1Centre number Post Office Size of establishment Compliance with compensation rules Compliance with basic scenario rules Employee Working Fund (hours) Time spent at the counter (hours) Loading abcd e fg h i Post 1Post 2Post n Total
Table 3: Records of data needed to quantify the net cost of the change in the network of the premises (to implement § 8 (2)) - Part 2Centre number Postage PSČEffective costs for the establishment (CZK) Saved costs of the holder of the postal licence from the total cost of the establishment (CZK) Direct Total indirect costs Personnel costs Cost of sale of goods Direct material Other direct costs Personnel costs Deductions Rent Energy consumption Material consumption DirectorDPH Other indirect costs Mail 2Mail n Total
Table 3: Records of the data needed to quantify the net cost of the change in the network of the premises (to implement Section 8 (2)) - Part 3 Postage PSČTotal income (CZK) Income attributable to the establishment (CZK) Amount of profit / loss of the establishment (CZK) Loss of income from the total revenue of the closed establishment (CZK) Saved direct costs (linked to loss of income) (CZK) Profit from the lease / sale of closed establishments (CZK) abcxyzabbcPost 1Post Office 2Post Office n Total Explanatory notes: Column a - the number of the load centre serving as the identifier of a specific establishment. Column b - name of establishment. Column c - Postal code of the establishment. Column d - Total employee fund of the establishment. Column e - number of hours devoted by employees of the establishment from their work fund to activities at the counter of the post office. Column f - ratio of column e and column d.Column g - number of bulkheads in the establishment. Column h - the value is expressed as "YES 'if the value in the column is z < 0, otherwise it is expressed as" NO'. The holder of the postal licence may designate the establishment as suitable for closure (designation "YES '), even if the value is in the column of > 0, if at least one establishment or other place providing customer service remains in the municipality. Column i - the value shall be expressed as" YES "if the establishment is operated for the purpose of ensuring availability defined in the basic qualitative requirements (according to Decree No. 464 / 2012 Coll., on the specification of individual basic services and the basic qualitative requirements for their provision, as amended), otherwise expressed as" NO. "Column j - personnel costs related to processes carried out on the premises directly related to the service provided (e.g. performance-related rewards). Column k - costs of selling goods directly related to the service provided. Column l - costs of material directly related to the service provided. Column m - other direct costs directly related to the service provided. Column n - personnel costs of human resources related to the activity of the establishment. Column o - depreciation of fixed assets. Column p - rent costs related to the establishment. Column q - energy consumption costs related to the establishment. Column r - costs of consumption of material related to the establishment (e.g. office supplies). Column S - overheads related to the establishment. Column t - Value added tax costs related to the establishment. Column u - other indirect costs related to the establishment. Column v - sum of all direct and indirect costs (i.e. sum of columns j to u). Column w - sum of values in columns n to s + u.Column x - total amount of revenue received by the establishment from the sale of its products and services. Column y - part of the total revenue of the establishment attributable to processes carried out on the establishment. The column z - the difference between the corresponding revenues and the cost of each establishment, shall be calculated as the difference between the column y and the column v.Column aa - the sum of the loss of the revenues of the holder of the postal licence for each service provided on the premises which would be cancelled in the alternative scenario. The procedure for calculating the loss of revenue shall be carried out in accordance with the procedure set out in Table 4 where the establishment has a" YES' in column h and column I at the same time. Column bb - direct costs of the directly linked establishment. Column cc - value of the property price usual on the site at the sale / rental price usual on the site after netting the repair and maintenance costs of the property.
Table 4: Loss of revenue on closed premises (to implement § 8 (2) (c) to (e))
Name of establishment Service Name Income for service total (CZK) Segment 1Segment of costs not saved in the remaining parts of the technological chain (CZK) Loss of revenues total (CZK) Income for service (CZK) Weight of lost revenues (%) Loss of revenues for service (CZK) Income for service (CZK) Weight of lost revenues (%) Loss of revenue for service (CZK) abcdeffgeeghiCelkemxxxx Explanatory notes: Column a - name of establishment. Column b - Postal code of the establishment. Column c - all services provided at the premises. Column d - total total of revenues generated by each of the services listed in column c.Column eg - calculation of loss of revenues shall be performed by the holder of the postal licence separately for each customer segment. Individual customer segments are defined by the holder of the postal licence, while it is necessary to at least separate individual and bulk providers. The required data for each segment specified in the columns may be submitted in another structure which would allow automatic processing of the output assemblies from the internal system of the licence holder if the data are in the required detail. Column e - revenues generated by customers of the segment for the individual services listed in column c.Column f - loss of revenue in percentage terms (in case of closure of the establishment). The procedure for establishing these values shall be documented by the holder of the postal licence. Column g - product of value in column e and column f.Column h- costs which the postal licence holder saves in connection with the reduction of demand due to changes in the alternative scenario of the network of establishments in the remaining parts of the technological chain. The procedure for establishing these values shall be documented by the holder of the postal licence. Column i - Total loss of income is the difference between the sum of the g- gg columns (loss of revenues for each segment) and the column h.Row Total column d - the value corresponds in table 3 of column x row Total. Row Total column i - the value corresponds in table 3 of column aa row Total.
Table 5: Records of the data needed to quantify the net cost of the change in supply (to implement Section 8 (3)) - Part 1 - Part 2
Table 5 - Records of data needed to quantify the net cost of the change in the delivery method (to implement § 8 (3)) - Part 1PSČName of establishment Definition of the district Means of service Basic scenario Timeliness Roads (km / year) Number of vehicles Exchange time (min / day) Time of handling of the service space (min / day) Time of walking (min / day) Time of operation of the boxes (min / day) abcdefghijOperator 1 Establishment 2 Installation nCelkamxxTable 5 - Record of data needed to quantify the net cost resulting from the change in delivery method (implementation § 8 (3)) - Part 2 Definition of the district Alternative scenario ČNUS - cost saving Number of delivery days in the year attributable to the time-consuming district - alternative scenario Cost of saving work (CZK / year) Car rental costs (CZK / year) Travel costs (CZK / year) Total costs (CZK / year) Directed Total cost including overhead (CZK / year) Currency exchange time (min / day) Time of errand (min / day) Time of service of boxes (min / day) Total saving time (min / day) Explanatory notes: Column a - Postal code of the establishment from which the district is served. Column b - the name of the establishment (depot / door) from which the district is served. Column c - identification of delivery district. Column d - method of servicing the delivery district (foot / motorized). Column e - exchange time is the time of the bearer to satisfy the natural needs and work which are not handling consignments (e.g. reading circulars, business interview with the manager, exchange of service information, control of management and recording and recording activities) in the context of the basic scenario. Column f - time of service of delivery point (time of delivery from entry to the building to actual delivery and return from the building to public communication) as part of delivery of basic services. Column g - the time of the errand is the time of transport of the carrier from the delivery facility to the delivery district and back in the basic scenario. Column h - time of delivery spent selecting the boxes in the base case. Column i - Number of kilometres to be driven by a motorised delivery provider in the base case. Column j - number of vehicles operating the district in the base case. Column k - exchange time savings of the delivery agent, i.e. time to meet natural needs and working activities that are not handling shipments (e.g. reading circulars, business interview with the manager, exchange of service information, control of management and recording and recording activities) achieved in the way of delivery in an alternative scenario. Column l - saving time of errands achieved in the delivery method in the alternative scenario. Column m - saving the daily time for changing the frequency of clipboard selection in the alternative scenario. Column n - sum of values in column k, l, m.Column o - saving mileage achieved in the delivery method in the alternative scenario. The calculation procedure shall be documented by the holder of the postal licence. Column p - Vehicle savings achieved in the delivery method in the alternative scenario. Column q - product of values in column n, column w and cost of standard minute delivery in CZK. The calculation of costs per standard minute shall be supported by the postal licence holder. Column r - product of values in column p and costs for annual rental of the vehicle in CZK. The calculation of the rental costs of the vehicle shall be supported by the holder of the postal licence. Column s - product of values in column on and cost of 1 km of vehicle travel in CZK. The calculation of the costs per km of vehicle travel shall be supported by the holder of the postal licence. Column t - sum of values in column q, r, s.Column u - product of values in column t and percentage direction. The percentage of the overhead is the proportion of the sum of the costs of the supervision in postal and operational and administrative operations and the costs of operating processes. The calculation of the percentage by the holder of the postal licence shall be supported by evidence. Column v - sum of values in columns t, u.Column w - number of delivery days in the year corresponding to the precinct.
Table 5a: Loss of income from the delivery of letters in the delivery method in the alternative scenario
Segment 1Segment nNumber of pieces Income (in CZK) Weight of lost income (%) Loss of income (in CZK) Number of pieces Income (in CZK) Weight of lost income (%) Loss of income (in CZK) Saved costs in the remaining parts of the technological chain (in CZK) Loss of revenues total (in CZK) abcdebbcddeefgService 1Service 2Service nTotal Explanatory notes: The calculation of the loss of revenues shall be carried out separately by the postal licence holder for each customer segment. Individual customer segments are defined by the holder of the postal licence, while it is necessary to at least separate individual and bulk providers. The required data for each segment specified in the columns may be submitted in another structure which would allow automatic processing of the output assemblies from the internal systems of the licence holder if the data are in the required detail. Column a - the name of the service that is affected by the change in the delivery method in the alternative scenario. Column b - number of packages in the customer segment in the base case. Column c - revenues generated by customers of the segment for each service in the base case. Column d - the proportion of income from column c that would be lost by the holder of the postal licence in the way of delivery in the alternative scenario. The method of calculating the lost proceeds shall be documented by the holder of the postal licence. Column e - is calculated by multiplying columns c and d.Column f - the costs saved by the postal licence holder in connection with the reduction of demand due to changes in the alternative supply scenario in the remaining parts of the technological chain. Only those costs that are not taken into account elsewhere (double counting prohibition) can be taken into account. The procedure for establishing these values shall be documented by the holder of the postal licence. Column g - Difference in the sum of the loss of revenues per segment (columns eee) and the cost saved (column f).
Table 6: Capital costs (in CZK)
Input capital - base case (RoW) Cost of own funds SREP - alternative scenario (AS) Cost of capital AS-NKState at 31 December of the financial year Average Status Adjustments Input of CET1 capital Average Adjustments Input capital WACCAS (%) WACCAS * VKASNK (ZS) - NK (AS) abcde = c + dfgijkl = j + kmno = g - n1. Long-term property xxx2. Working Capitalxxx3. ♪ ♪ Postal network 3.2. Other - operational part xxxxxxxxxxx3.3 Other - corporate governance xxxxx3.3.1 Procedure related to the postal network 3.3.2 Business Government4. Postal network + management related to the postal network + business management Explanatory notes: The accounting year shall mean the calendar year for which the licence holder submits the application. The average shall be calculated as the average of the values at the beginning and end of the accounting year. Row 1 of column b, c - the value of the fixed assets held in the balance sheet (all assets, i.e. fixed assets, fixed intangible assets and financial assets), net items (i.e. after depreciation adjustment). Row 2 of column b, c - Data calculated from the balance sheet according to the formula: Circular assets + timeliness of assets - Short-term liabilities + timeliness of liabilities (all for the enterprise as a whole). Row 3 of column b, c - sum of values in rows 1 and 2. Row 3.1 column b, c - value of fixed assets and working capital required to provide postal services. Row 3.2 of column b, c - values of fixed assets and working capital which do not serve to provide postal services (e.g. recreational facilities, post service, financial assets). Row 3.3 of column b, c - value of fixed assets and working capital attributable to the management and management of the enterprise. Row 3.3.1 column b, c - value of fixed assets and working capital attributable to management and administration necessary for the provision of postal services (e.g. related to postal managers, regional managers). Row 3.3.2. of column b, c - value of fixed assets and working capital attributable to the management of an enterprise (items related to the immediate part of the enterprise are not taken into account, e.g. assets and working capital related to the management and management of the company's activities, separation plants, etc., therefore row 3.3 is not the sum of rows 3.3.1 and 3.3.2.). Row 4 of column b, c - the sum of the items in the corresponding columns in rows 3.1, 3.3.1 and 3.3.2. Column d - adjustments made against the values shown in the balance sheet, as follows: - with a sign +, items that are not included in the balance sheet and are taken into account in accordance with the decree (e.g. leasing), - with a sign - are reported items that are not taken into account against the balance sheet (e.g. unpaid net costs if they are in conjective items or entrusted funds). Column e - sum of columns c and d.Column f - value determined according to § 3b (2). This is the total amount of subordinated liabilities that meet the criteria for Tier 1. Column m - value determined according to § 3b (3).
Table 7: Efficiency
abc1. Total cost in the year considered (CZK) 2. Total cost in year (in CZK) 3. Inflation (%) Average annual volume change (%) 5. Share of variable costs (%) 6. Efficiency coefficient Explanatory notes: Row 1, column c - The cost of providing the basic services listed in the postal licence in the year under consideration, determined in accordance with the rules for keeping separate records of costs and revenues under other legislation1). Row 2, column c - the cost of providing the basic services contained in the postal licence in the year preceding the year under consideration, determined in accordance with the rules for keeping separate records of costs and revenues under another legislation1). Row 3, column c - the average annual inflation rate for the year under consideration, as determined by the Czech Statistical Office. Row 4, column c - the average annual percentage change in the number of postal consignments and postal bills provided by the postal licence holder in the framework of the basic services listed in the postal licence for the last 5 years, determined on the basis of the difference between the number of postal consignments and postal bills provided in the framework of the basic services for the first and last year of the five-year period, the last year of which is the year considered. The calculation shall be supported by the holder of the postal licence. Line 5, column c - the proportion of variable costs to the total cost of the basic services listed in the postal licence in the year under consideration, determined in accordance with the rules for keeping separate cost and income records under another legislation1). Variable costs are direct costs and handling costs involving the personnel costs of filing, sorting and delivery of consignments. The calculation of the proportion of variable costs shall be supported by the postal licence holder. Row 6, column c - is calculated using the values in column c according to the formula in Section 6 (2).
1) Decree No. 465 / 2012 Coll., on the method of keeping separate records of the costs and proceeds of the holder of the postal licence, as amended.
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Regulation Information
| Citation | Decree No. 466 / 2012 Coll., on the progress of the Czech Telecommunications Office in calculating the net cost of the obligation to provide basic services |
|---|---|
| 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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