Directions for Regulatory Financial Reporting

Published: 10 December 2014
Consultation closes: 26 January 2015
Status: Closed (statement published)

This document sets out the adjustments that BT must reflect in its Regulatory Financial Reporting in order for it to be consistent with the regulatory decisions that we made in the 2014 Fixed Access and WBA market reviews.

We explain our decision that BT must prepare and publish an Adjusted Financial Performance Schedule to provide stakeholders with a better understanding of the impact of regulatory decisions at a market review level. A second schedule showing impacts at a market level must be provided to Ofcom in private.

We also set out the directions necessary to implement other decisions made in our 2014 Statement about changes to BT's Regulatory Financial Reporting.

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