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(a)  An overview of the service provider's organisational structure; 

(b) A list of the entities in the telecom sector with in the group. 

Relationship of the Service Provider with other group 

companies/related parties in terms of interconnection, common 

resources etc.; 

(c)  An overview of the financial accounting system which may include 

policies relating to capitalisation, depreciation, advance receipts of 

revenue, security deposits, provision for bad and doubtful debts 

etc.;  

(d) Description of the treatment of related party transactions, allocation 

of shared services and allocation of jointly used assets; 

(e) Products, Services, Network Elements and Geographical Areas 

which shall be treated as separate segments for preparing 

Accounting Separation Statements; 

(f) 

Description of Accounting policies for allocation and 

apportionment of revenue, cost, assets and liabilities; 

(g) Accounting System followed for recording and generation of the 

accounting separation information and reports which may include 

list of cost and profit centres, linkages of financial heads to cost 

and profit centres;  

(h) Description of studies, surveys and model employed in cost 

apportionment and allocation process; 

(i)  Definition of terms used in the manual; and 

(j)  Procedure for maintenance and updating manual. 

(3) The copy of the manual shall be filed with the Authority within three months 

from the date of publication of this regulation.  

(4) All subsequent changes in the manual, together with the reasons thereof shall 

be submitted to Authority.  

4. Reports   (1) Based on the information available in the books of accounts and 

other documents specified in the Rules and the order/notification issued there 

under, service provider shall prepare geographical area wise following financial 

and non financial reports:   

Financial Reports 

Profit and Loss Statements 

(i) 

Profit and loss statement of the products mentioned in column (4) 

against services rendered by the service providers specified in column 

(2) of the Schedule I. The statement shall be prepared in the Proforma 

 A  of Schedule III; 

(ii) 

Separate Profit and Loss statement for each of the service rendered by 

the service provider and specified in regulation 1(2). The statement 

shall be prepared in the Proforma  B  of Schedule III;