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Review of Cost Accounting Methodology
In this consultation, the GRA is proposing incremental changes to Decision Notice C01/15 relating to Accounting Separation, Cost Accounting Systems, Cost Orientation and Retail Price Notification. The proposed changes reflect experience in the implementation of the Decision and developments in international practice. In proposing these changes, the GRA has a particular focus of ensuring that all obligations are proportionate to both the market failures to be remedied and to the size of the electronic communications markets in Gibraltar.
The consultation analyses whether it is still beneficial and proportionate to require that an SMP provider which is subject to an obligation of accounting separation and/or an obligation of price controls and cost accounting, should provide those accounts and costs using the principle of Current Cost Accounting (CCA) or instead to apply the historical cost accounting (HCA) methodology.