Regulatory Accounting System 2010, 2011 and 2012 – Consultation
Under the Telecommunications Law and By-Law, ictQATAR has specific objectives and powers to ensure the prices and charges of dominant service providers are efficiently cost-based and appropriately applied to products and services offered at a wholesale or retail level.
A Regulatory Accounting System (RAS) describes a set of systems, processes, policies and procedures that enable a dominant service provider (DSP) to establish a record keeping regime necessary to meet its regulatory obligations, and which keeps track of revenues, costs, assets and capital employed. One of the key objectives of the RAS is to calculate, trace and analyze costs in order to demonstrate compliance with a cost orientation and non-discrimination obligation for regulated services. The main instruments of the RAS are: (i) the Cost Model (ii) the Separated Financial Statements; and, (iii) the Audit and Statement of Compliance.
Following a previous Instruction in 2010 (ICTRA 08/10) ictQATAR held two rounds of consultations on a revised version of the RAS Instruction. The consultation documents (CD), the responses of the Industry and ictQATAR’s final response document (FRD) are included on top of this page.
The resulting Orders on the implementation of the RAS and the Performance Bonds can be found at this link.