Regulations setting out Cost Accounting Procedures and Reporting Requirements, 2013

General Notice 474 of 2013

Regulations setting out Cost Accounting Procedures and Reporting Requirements, 2013

Citation: General Notice 474 of 2013
Primary work: Communications Act, 2009
Date: 15 November 2017
Language: English
Publication: Download PDF (250.7 KB)

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Communications Act, 2009

Regulations setting out Cost Accounting Procedures and Reporting Requirements, 2013

General Notice 474 of 2013

Published in Government Gazette 5357 on 6 December 2013
Commenced on 6 December 2013
[This is the version of this document at 15 November 2017.]
[Note: The version of this legislation as at 15 November 2017 was revised and consolidated by the Legal Assistance Centre and the Government of the Republic of Namibia. All subsequent amendments have been researched and applied by Laws.Africa for NamibLII.]

These regulations were made by the Board of the Communications Regulatory Authority of Namibia.[The format of these regulations differs from the usual style. It is reproduced here as it appears in the Government Gazette. The capitalisation of the regulation headings is also reproduced here as it appears in the Government Gazette.]

1. Definitions

In these regulations, a word or expression to which a meaning is assigned in the Act shall have the same meaning and-“Act” means the Communications Act, 2009 (Act No. 8 of 2009); and“the Regulations” means the Regulations Setting out Cost Accounting Procedures and Reporting Requirements.

2. Submission of documents

1)In these regulations, when persons are permitted or called upon to submit information to the Authority in writing, they may do so either physically or electronically–

i)by hand to the head offices of the Authority, namely Communications House, 56 Robert Mugabe Avenue, Windhoek;

ii)by post to the head offices of the Authority, namely Private Bag 13309, Windhoek 9000;

iii)by electronic mail to the following address: economics@cran.na

iv)by facsimile to the following facsimile number: +264 61 222 790; or

v)in any other manner or at alternative addresses set out by the Authority from time to time.

3. Applicability

(1)These regulations are applicable to the following service licence categories, as set out in the Regulations Setting Out Broadcasting and Telecommunications Service Licence Categories, published as Notice N. 124 in Government Gazette No. 4714 dated 18 May 2011 as amended in Notice No. 74 in Government Gazette No. 5148 dated 13 March 2013;

i)Individual (Comprehensive telecommunications service licence ECNS and ECS); and

ii)Class

a.ECS;

b.ECNS; and

c.Comprehensive telecommunications service licence (ECNS and ECS).

4. Retention of separate accounts for telecommunications services

1)Every licensee must keep separate accounts for its telecommunications services.

2)The accounts must be kept separate to the extend that would be required if the telecommunications activities in question were carried out by legally independent companies, so as to identify all elements of cost and revenue, with the basis of their calculation and the detailed attribution methods used.[The word “extend’ should be “extent”.]

5. Submission of audited annual financial reports

1)Every licensee must, within 6 months after the end of such licensee’s financial year, submit his or her annual audited financial statements to the Authority.

6. Submission of annual audited segmentation reports

1)Every licensee must submit to the authority an annual revenue and expense segmentation report, as indicated in Appendix “A” to this regulations.[The word “this should be “these”.]

2)The segmentation report must capture data by financial year-end and by every quarter. This allows for the comparison of data from operators with varying financial years.

3)The segmentation report must be submitted not later than six (6) months after the end of a financial year. In order to safeguard reliable indicators and monitoring of sector performance, the segmentation report must be compared to the annual report.

4)Restatements of previous annual reports must be reflected in a resubmission of the segmentation report as well.

5)The sums of the quarters add up to the financial year, and the segmentation report and audited annual financial statements must also match up as far as possible. Some of the items in the segmentation report may not be applicable to a licensee and may be indicated in the report as such.

7. Submission of bi-annual reports

1)Every licensee must submit a bi-annual report as required in Appendix “B” of these regulations.

2)The report shall be submitted on or before the last day of the months of July and January of the following year respectively and should indicate the value at the end of June and December, respectively.

3)The data collected is for monitoring developments in the sector and to supply indicators to the ITU. The links to ITU indicators are specified in the tables contained in Appendix “C”.

8. Submission of detailed network data report

1)Every licensee must submit the bi-annual report on detailed network data as required in Appendix “B” of these regulations, which comprises reporting on base stations (BTS) and points of presence (POPs).

2)The reports shall be submitted on or before the last day of the months of July and January of the following year respectively and should indicate the value at the end of June and December, respectively.

9. Submission of ad hoc reports

1)In addition to the specific reports that must be submitted in these regulations, the Authority may request, from licensees, ad hoc reports that are necessary or expedient in order to implement the provisions of the Act.

10. Condonation

1)In the event a licensee is unable to comply with any time period set out in these regulations, it may request from the Authority an extension of at least seven (7) days prior to the time set out or within such other time period agreed by the Authority upon good cause shown. The licensee must apply at least 14 days before the deadline for submission of the required reports to the Authority.

2)The Authority will respond to the request for condonation as soon as practicable, and may either grant or deny the request, in its sole discretion, based on, among other things, the nature of the proceeding and the reasons for non-compliance with the time set out.

11. Reporting procedures

1)Subject to the provisions of section 27 and 28 of the Act, the Authority may publish cost accounting information in any form or format that it deems reasonably appropriate.

2)The Authority may consider information not timeously filed if, in its opinion, it is practicable to do so.

3)The Authority may investigate the cost accounting reporting and record keeping procedures of a licensee.

4)Licensees shall submit any additional information requested by the Authority to verify or clarify cost accounting information within thirty (30 days) from receiving the request from the Authority.

5)All licensees must retain cost accounting data and related records for a minimum of twelve (12) months after the end of the reporting period, or for a time period as may be directed by the Authority.

12. Failure to submit information

1)If a licensee fails to submit in the manner and format prescribed by the Authority, as set out in these regulations or to submit the reports required to be submitted by these regulations the Authority may:

i.Issue a written request for submission of outstanding information within a prescribed time; or

ii.Require the licensee to implement a remedial plan within a time frame agreed with the Authority and again submit the outstanding and/or additional information to the Authority.

2)If after the measures set out in subsection (1) above, the licensee still fails to submit the information requested, the Authority will deal with the matter in terms of sections 114 and 115, 116 of the Act.

APPENDIX A

ANNUAL AUDITED SEGMENTATION REPORT

Table 1: Annual audited segmentation report for all licensees
Indicator			Financial year	Quarter 1	Quarter 2	Quarter 3	Quarter 4
Revenues	Mobile Voice	Voice (Domestic)
		Voice (International)
		Roaming (SADC visitors roaming in Namibia)
		Roaming (foreigners roaming in Namibia)
		Total Mobile Voice Revenues
	Fixed-line Voice (copper or fibre)	Fixed-line rental
		Voice (domestic)
		Voice (International)
		Pay-phones
		Total Fixed-line Voice Revenues
	Data and Internet Service	Mobile data
		ISDN
		ADSL
		Fibre to home data
		Leased lines
		Roaming
		Other data
		Total data revenues
	VoIP subscription	Total VoIP revenues
	SMS	SMS (Domestic)
		SMS (SADC)
		SMS to other countries (International excl. SADC)
		Total SMS Revenues
	Broadcasting	TV Licences
		Advertisement
		Other revenue
		Total broadcasting revenues
	Interconnection	Termination Revenue from Namibian mobile operators
		Termination Revenue from Namibian fixed-line operators
		Total Interconnection Revenue
Expenses		Domestic Termination (interconnection) Expenses
		Purchased leased-line capacity
		International interconnection expenses (SADC)
		International interconnection expenses (other countries)
		SMS (SADC)
		SMS (International)
Income		Infrastructure rented/leased
Income		Infrastructure shared
Investment		Network (expansion or upgrade)
		Property / Plant
		Software (incl. billing systems)
		Total Investment
Other data for mobile operators		Prepaid Minutes of Use (MOU)
		Postpaid Minutes of Use (MOU)
		Overall Minutes of Use (postpaid and prepaid)
		Overall Voice ARPU
		Prepaid Voice ARPU
		Postpaid Voice ARPU
		Overall Data ARPU
		Prepaid Data ARPU
		Postpaid Data ARPU
		Number of Prepaid Mobile Subscribers (active SIM cards)
		Number of Post Paid Mobile Subscribers (active SIM cards)
		Number of post paid roaming minutes to SADC countries
		Number of pre-paid roaming minutes to SADC countries
		Number of post paid SMS to SADC countries
		Number of pre-paid SMS to other countries
		Number of post paid roaming SMS to SADC countries
		Number of pre-paid roaming SMS to other countries
		Number of post paid roaming minutes to SADC countries
		Number of post paid roaming minutes to other countries
		Number of post paid roaming voice minutes made to local numbers from SADC countries
		Number of pre-paid roaming voice minutes made to local numbers from SADC countries
		Number of post paid roaming SMS sent to local numbers from SADC countries
		Number of pre-paid SMS sent to local numbers from SADC countries
		Number of SMS received
		Data volume
		Data volume for roaming in SADC countries
		Data volume for roaming in other countries
		Number of roaming minutes to other countries (outgoing)
		Number of roaming SMS to other countries (outgoing)
[Please only fill out the information relevant to your organisation. If not relevant, please mark the cell as not applicable (N/A)]

APPENDIX B

BI-ANNUAL REPORTS

Table 2: Faults, billing and complaints
		June 20xx	December 20xx	Link to ITU indicators
		June 20xx	December 20xx	Code	Name
Mobile	Billing complaints as a % of total bills issued
	% of billing complaints resolved within 5 days of receipt of complaint
	Number of billing complaints received
	% of complaints resolved within 1 working day of receipt of complaint
Fixed line	Faults per 100 fixed-telephone lines per year			1143	Faults per 100 fixed-telephone lines per year
	Waiting list for fixed-telephone lines			1123	Waiting list for fixed-telephone lines I123 Waiting list for fixed-telephone lines
	% of fixed-telephone faults cleared by next working day			1141	Percentage of fixed-telephone faults cleared by next working day
	Number of non-billing complaints received
	Number of billing complaints received
	% of complaints resolved within 1 working day of receipt of complaint

Table 3: Subscriber information
Indicators		June 20xx	December 20xx	Link to ITU indicators
Indicators		June 20xx	December 20xx	Code	Name
Mobile Subscribers	Prepaid			127 IP	Prepaid mobile-cellular Post paid telephone subscriptions
	Post paid			127 IP	Prepaid mobile-cellular Post paid telephone subscriptions
	Total			127I	Mobile-cellular telephone subscriptions
Fixed-line Subscribers	Residential			1116	Percentage of fixed-telephone Business subscriptions that are residential
	Business			1116
	Total			1112	Total I112 Fixed-telephone subscriptions
Fixed-wireless Subscribers (MTC home eg)				i112w	Fixed wireless local loop subscriptions
Data Subscribers	ADSL below 2Mbps			I4213DSL	DSL Internet subscriptions
	ADSL 2-10 Mbps
	ADSL above 10 Mbps
	ADSL Total
	Modem Dial up			I4213D	Dial-up Internet subscriptions
	IDSN Dial up			I28	ISDN subscriptions
	Satellite broadband subscriptions VSAT			i27 1s	Satellite broadband subscriptions ()
	Terrestrial fixed wireless broadband subscriptions (Inclu Netman Home and Wimax)
	Active mobile-broadband subscriptions			I271MW	Active mobile-broadband subscriptions
	Standard mobile-broadband subscriptions
	Dedicated mobile-broadband subscriptions
	Leased line (number of subscribers not number of lines)			I4213L	Leased-line subscriptions
	Fibre-to-the-home			I4213FTTH/B	Fibre-to-the-home/building Internet subscriptions
	Other wireless (etc)			1911MW	Active mobile-broadband subscriptions per 100 inhabitants
Number of VoIP subscriptions
Fixed (wired) broadband Internet traffic (exabytes)				1135tbf

Table 4: Traffic in minutes (billable and bundled)
			June 20xx	December 20xx	Link to ITU indicators
			June 20xx	December 20xx	Code	Name
Mobile	Outgoing	On net			11331WM	Outgoing mobile traffic to same mobile network, in minutes
		Off-net mobile			11332WM	Outgoing mobile traffic to other mobile network, in minutes
		Off-net Fixed-line			11332WMF	Outgoing mobile traffic to fixed networks, in minutes
		International			11333WM	Outgoing mobile traffic to international, in minutes
		Total			1133WM	Domestic mobile-telephone traffic, in minutes
	Incoming	From Fixed-lines
		Other mobile operators
		International			11335WM	Incoming international traffic to mobile network, in minutes
	SMS	Sent			1133 SMS	SMS sent
Fixed	Outgoing	On net local			I131M	Domestic fixed-to-fixed telephone traffic, in minutes
		On net local long distance			1131M	Domestic fixed-to-fixed telephone traffic, in minutes
		to other mobile operators			11313WM	Fixed-to-mobile telephone traffic, in minutes
		International			1132M	International outgoing fixed-telephone traffic, in minutes
	Incoming	from mobile operators
	Incoming	International			1132MI	International incoming fixed-telephone traffic, in minutes

Table 5: Employment
	June 20xx	December 20xx	Link to ITU indicators
	June 20xx	December 20xx	Code	Name
Total full-time staff			151	Full-time equivalent telecommunication employees, total
Total female full-time staff			151F	Full-time equivalent telecommunication employees, female
Total disabled full-time staff
Total part-time staff
Number of full-time expatriate staff
Number of contract/semi-permanent employees

Table 6: Quality of Service
	June 20xx	December 20xx	Link to ITU indicators
	June 20xx	December 20xx	Code	Name
Faults of fixed-telephone lines per year			1143	Faults per 100 fixed-telephone lines per year
% of fixed-telephone faults cleared by next working day			1141	Full-time equivalent telecommunication employees, female
Waiting list for fixed-telephone lines			1123	Waiting list for fixed-telephone lines
Mobile-cellular unsuccessful call ratio
Mobile-cellular dropped call ratio
Total number of billing complaints

Table 7: Infrastructure
		June 20xx	December 20 xx	Link to ITU indicators
		June 20xx	December 20 xx	Code	Name
Total international downlink bandwidth				14214	International Internet bandwidth, in Mbit/s
Total international downlink bandwidth				1994U	International Internet bandwidth (bit/s) per Internet user
Number of Base Stations (Mobile)
Number of Points of Presence (POP)s
Number of points of Interconnection
	Total capacity of local public switching exchanges			1117	Total capacity of local public switching exchanges
Fixed	International telephone circuits			11191	International telephone circuits
	Number of Public Pay-phones			11112	Public payphones

Table 8: Base stations data gathering template
		1	2	3	4	5	6
BTS Name
Region
Physical Address
Location Data	Longitude (degrees, N/S, minutes, seconds)
Location Data	Latitude (degrees, E/W, minutes, seconds)
Site owned by licensee?
Structural	Site Height (m)
Technology deployed
TX Frequency *	Frequency(s) (MHz)
	Band width (Hz)
	Power* (Watt)
Equipment	Make
	Model
	Manufacturer
	Necessary Bandwidth (MHz)
	Modulation
	TX lower frequency (MHz)
	TX lower frequency (MHz)
	Actual used frequency (MHz)
Antenna	Make
	Model
	Type
	Lower Frequency (MHz)
	Lower Frequency (MHz)
	Polarization*
	Gain * (dBi)
	Output Power (dBm)
	Antenna height (ASL)* (m)
	Antenna height (AGL)* (m)
	Antenna Sectorisation

Table 9: Point-to-point/multipoint wireless/fixed links
			1	2	3	4	6
Hop Name		Start Point
Hop Name		End Point
Region
Technology
Site A	SITE name
	Physical Address
	Location Data	Longitude (degrees, N/S, minutes, seconds)
	Location Data	Latitude (degrees, E/W, minutes, seconds)
	Make/Manufacturer
	Model
	Frequency(s) MHz
	Polarization
	Band width (MHz)
	Antenna	Make/Model
		diameter / aperture (m)
		Type
		Gain (dBi)
		Output Power (Watt)
		Receiver Sensitivity –dBm
		Antenna Height (ASL) m
		Antenna Height (AGL) m
	Data rate Mbit/s
	Traffic and protection
	Modulation type
Site B	SITE name
	Physical Address
	Location Data	Longitude (degrees, N/S, minutes, seconds)
	Location Data	Latitude (degrees, E/W, minutes, seconds)
	Make/Manufacturer
	Model
	Frequency(s) MHz
	Polarization
	Band width (MHz)
	Antenna	Make/Model
		diameter / aperture (m)
		Type
		Gain (dBi)
		Output Power (Watt)
		Receiver Sensitivity –dBm
		Antenna Height (ASL) m
		Antenna Height (AGL) m
	Data rate Mbit/s
	Traffic and protection
	Modulation type

Table 10: Fibre Links
Link name	Start point physical address	End point physical address	Data rate in Mbit/s	Protection

APPENDIX C

DEFINITIONS

Table 11: Terms and definitions
Terms	Definitions
Overall Minutes of Use (MOU)	Total originating minutes divided by the number of subscribers (active prepaid SIM cards). The quarterly figure is an average for three months.
Prepaid Minutes of Use (MOU):	Total minutes originating from prepaid subscribers (active prepaid SIM cards) in a month divided by the number of prepaid subscribers (active prepaid SIM cards). The quarterly figure is an average for three months.
Postpaid Minutes of Use (MOU)	Total minutes originating from postpaid subscribers (active postpaid SIM cards) in a month divided by the number of postpaid subscribers (active prepaid SIM cards). The quarterly figure is an average for three months.
Monthly Overall ARPU	Average Revenue Per User for prepaid and postpaid subscribers
Monthly Prepaid ARPU	Average Revenue Per User for prepaid subscribers
Monthly Postpaid ARPU	Average Revenue Per User for postpaid subscribers
Supply time for fixed line initial connection	The duration (elapsed days) from the instant a valid service request has been received to the instant a working service is made available for use
Supply time for internet access	The duration (elapsed days) from the instant a valid service request has been received to the instant a working service is made available for use
Supply time for initial mobile services connection (postpaid)	The duration (elapsed days) from the instant a valid service request has been received to the instant a working service is made available for use
Fault Repair Time	The time (elapsed hours) by which valid faults on networks are repaired
Proportion of problems with number portability procedures	Number of requests with a deviation from the normal porting procedure divided by the total number of requests for number portability
Response time for administration and billing enquiries	Duration from the instant when the address information required for setting up a call is received to the instant the human operator answers the calling user to attend to the enquiry
Customer Complaints Resolution Time	The time period taken to resolve a customer complaint from the instant the customer complaint is notified to the published point of contact to the instant the cause for the complaint has been resolved
Billing Correctness	The proportion of bills resulting in a customer complaint relating to the accuracy of a given bill
Service Coverage	Percentage of test route over which a minimum signal strength of -100 dBm is achieved
Unsuccessful Call Ratio	Ratio of unsuccessful calls to a total number of call attempt in a specified time period
International Call Connectivity	The relationship between the number of seizures that result in an answer signal and the total number of seizures (ASR) for a specific country
Dropped Call Ratio	The percentage of incoming and outgoing calls which once they have been successfully established are dropped/interrupted prior to the call being terminated by the user, the cause of the early termination being within the operator’s network
Successful SMS Ratio	Probability that a user can send a SMS successfully to a short message centre from user terminal equipment
Completion Rate for SMS	The ratio of successfully send and received SMS’s between terminal equipment of two users during busy time
Successful Internet Log-in ratio	The ratio of successful log-ins to access the Internet when both the access network and the licensees’ network are available
Packet Loss Ratio	Ratio of packets lost to the total packets transmitted between two designated points
Unsuccessful data transmission ratio	The ratio of unsuccessful data transmissions to the total number of data transmission attempts in a specified time period
Data transmission speed achieved	The data transmission rate is achieved separately for downloading and uploading specified test files between a remote web site and user equipment

ITU indicators

Table 12: List of the indicators included in the World Telecommunication Indicators/ICT Indicators database, June 2012
Codes	Indicators	Covered by CRAN Reporting framework
11112	Public pay-phones	Yes
1112	Fixed-telephone subscriptions	Yes
1112IP	VoIP subscriptions	Yes
11142	Percentage of fixed-telephone lines connected to digital exchanges	Yes
1116	Percentage of fixed-telephone subscriptions that are residential	Yes
11162	Percentage of fixed-telephone subscriptions in urban areas	No
11163%	Percentage of localities with telephone service	No
1117	Total capacity of local public switching exchanges	Yes
11191	International telephone circuits	Yes
1123	Waiting list for fixed-telephone lines	Yes
11311M	Local fixed-to-fixed telephone traffic, in minutes	Yes
11312M	Long-distance fixed-to-fixed telephone traffic, in minutes	Yes
11313WM	Fixed-to-mobile telephone traffic, in minutes	Yes
1131M	Domestic fixed-to-fixed telephone traffic, in minutes	Yes
1132M	International outgoing fixed-telephone traffic, in minutes	Yes
1132MI	International incoming fixed-telephone traffic, in minutes	Yes
1132T	Total international outgoing telephone traffic, in minutes	Yes
1132TI	Total international incoming telephone traffic, in minutes	Yes
11331WM	Outgoing mobile traffic to same mobile network, in minutes	Yes
11332WM	Outgoing mobile traffic to other mobile networks, in minutes	Yes
11332WMF	Outgoing mobile traffic to fixed networks, in minutes	Yes
11333WM	Outgoing mobile traffic to international, in minutes	Yes
11335WM	Incoming international traffic to mobile network, in minutes	Yes
1133MMS	MMS sent	Yes
1133SMS	SMS sent	Yes
1133WM	Domestic mobile-telephone traffic, in minutes	Yes
1141	Percentage of fixed-telephone faults cleared by next working day
1143	Faults per 100 fixed-telephone lines per year	Yes
1151	Installation fee for residential telephone service	Price data collection by CRAN
I151$	Installation fee for residential telephone service, in USD
I151B	Installation fee for business telephone service
I151B$	Installation fee for business telephone service, in USD
I151C	Mobile-cellular postpaid connection charge
1151C$	Mobile-cellular postpaid connection charge, in USD
1151P	Mobile-cellular prepaid connection charge
1151P$	Mobile-cellular prepaid connection charge, in USD
1152	Monthly subscription for residential telephone service
1152$	Monthly subscription for residential telephone service, in USD
1152B	Monthly subscription for business telephone service
1152B$	Monthly subscription for business telephone service, in USD
1152C	Mobile-cellular monthly subscription charge
1152C$	Mobile-cellular monthly subscription charge, in USD
1153	Price of a three-minute local call to a fixed-telephone line (peak rate)
1153$	Price of a three-minute local call to a fixed-telephone line (peak rate), in USD
1153C	Mobile-cellular prepaid – price of a three-minute local call (peak, on-net)
1153C$	Mobile-cellular prepaid – price of a three-minute local call (peak, on-net), in USD
1153CO	Mobile-cellular prepaid – price of a three-minute local call (off-peak, on-net)
1153CO$	Mobile-cellular prepaid – price of a three-minute local call (off-peak, on-net), in USD
1153O	Price of a three-minute local call to a fixed-telephone line (off-peak rate)
1153O$	Price of a three-minute local call to a fixed-telephone line (off-peak rate), in USD
1153PF	Mobile-cellular prepaid – price of a one-minute local call (peak, to fixed)
1153PF$	Mobile-cellular prepaid – price of a one-minute local call (peak, to fixed), in USD
1153PN	Mobile-cellular prepaid – price of a one-minute local call (peak, on-net)
1153PN$	Mobile-cellular prepaid – price of a one-minute local call (peak, on-net), in USD
1153PO	Mobile-cellular prepaid – price of a one-minute local call (peak, off-net)
1153PO$	Mobile-cellular prepaid – price of a one-minute local call (peak, off-net), in USD
1153POF	Mobile-cellular prepaid – price of one-minute local call (off-peak, to fixed)
1153POF$	Mobile-cellular prepaid – price of one-minute local call (off-peak, to fixed), in USD
1153PON	Mobile-cellular prepaid – price of a one-minute local call (off-peak, on-net)
1153PON$	Mobile-cellular prepaid – price of a one-minute local call (off-peak, on-net), in USD
1153POO	Mobile-cellular prepaid – price of a one-minute local call (off-peak, off-net)
1153POO$	Mobile-cellular prepaid – price of a one-minute local call (off-peak, off-net), in USD
1153PSMS	Mobile-cellular prepaid – price of SMS (on-net)
1153PSMS$	Mobile-cellular prepaid – price of SMS (on-net), in USD
1153PWF	Mobile-cellular prepaid – price of a one-minute local call (weekend, to fixed)
1153PWF$	Mobile-cellular prepaid – price of a one-minute local call (weekend, to fixed), in USD
1153PWN	Mobile-cellular prepaid – price of a one-minute local call (weekend, on-net)
1153PWN$	Mobile-cellular prepaid – price of a one-minute local call (weekend, on-net), in USD
1153PWO	Mobile-cellular prepaid – price of a one-minute local call (weekend, off-net)
1153PWO$	Mobile-cellular prepaid – price of a one-minute local call (weekend, off-net), in USD
1153SMS_PO	Mobile-cellular prepaid – price of SMS (off-net)
1153SMS_PO$	Mobile-cellular prepaid – price of SMS (off-net), in USD
1271	Mobile-cellular telephone subscriptions
1271G	Percentage of the population covered by at least a 3G mobile network	Assessed by using detailed network reporting together with GIS and census data
1271MB_ ACTIVE	Standard mobile-broadband subscriptions	Price data collection by CRAN
1271MD	Dedicated mobile-broadband subscriptions	Price data collection by CRAN
1271MW	Active mobile-broadband subscriptions	Yes
1271P	Prepaid mobile-cellular telephone subscriptions	Yes
1271POP	Percentage of the population covered by a mobile-cellular network	Yes
128	ISDN subscriptions	Yes
1281	Basic-rate ISDN subscriptions	Yes
1282	Primary-rate ISDN subscriptions	Yes
128C	ISDN voice-channel equivalents	Yes
14213	Fixed (wired) Internet subscriptions	Yes
14213BC	Fixed (wired)-broadband connection charge	Price / Product data collection by CRAN
14213BC$	Fixed (wired)-broadband connection charge, in USD
14213BS	Fixed (wired)-broadband monthly subscription charge
14213BS$	Fixed (wired)-broadband monthly subscription charge, in USD
14213BS_C	Fixed (wired)-broadband cap, in GB
14213BS_CP	Fixed (wired)-broadband - price of excess usage
14213BS_CP$	Fixed (wired)-broadband - price of excess usage, in USD
14213BS_S	Fixed (wired)-broadband speed, in Mbit/s
14213CAB	Cable modem Internet subscriptions	Not available in Namibia
14213D	Dial-up Internet subscriptions	Yes
14213DSL	DSL Internet subscriptions	Yes
14213FTTH/B	Fibre-to-the-home/building Internet subscriptions	Yes
14213L	Leased-line subscriptions	Yes
14213OB	Other fixed (wired)-broadband subscriptions	Yes
14213TFB	Fixed (wired)-broadband subscriptions	Yes
14214	International Internet bandwidth, in Mbit/s	Yes
151	Full-time equivalent telecommunication employees, total	Yes
151F	Full-time equivalent telecommunication employees, female	Yes
151W	Persons employed by mobile-telecommunication operators	Yes
161	Population	Census Data
16111	Percentage of the population in urban areas	Census Data
162	Households	Census Data
1652	Average annual exchange rate per USD	Bank Of Namibia
171	Revenue from fixed-telephone services	Yes
171$	Revenue from fixed-telephone services, in USD	Yes
1741	Revenue from mobile networks	Yes
1741$	Revenue from mobile networks, in USD	Yes
175	Revenue from all telecommunication services	Yes
175$	Revenue from all telecommunication services, in USD	Yes
181	Annual investment in telecommunication services	Yes
181$	Annual investment in telecommunication services, in USD	Yes
183	Annual investment in fixed-telephone services	Yes
183$	Annual investment in fixed-telephone services, in USD	Yes
1841F	Annual foreign investment in telecommunications	CRAN calculation, Purchase of Portugal telecom of MTC in 2006 eg.
1841M	Annual investment in mobile communication services	Yes
1841M$	Annual investment in mobile communication services, in USD	Yes
191	Fixed-telephone subscriptions per 100 inhabitants	Yes
1911	Mobile-cellular telephone subscriptions per 100 inhabitants	Yes
1911MB_ ACTIVE	Standard mobile-broadband subscriptions per 100 inhabitants	Yes
I911MD	Dedicated mobile-broadband subscriptions per 100 inhabitants	Yes
1911MW	Active mobile-broadband subscriptions per 100 inhabitants	Yes
198	Public pay-phones per 1000 inhabitants	Yes
1992	Fixed (wired)-broadband subscriptions per 100 inhabitants	Yes
1993	Fixed (wired) Internet subscriptions per 100 inhabitants	Yes
1994U	International Internet bandwidth (bit/s) per Internet user	Yes
199H	Percentage of individuals using the Internet	Household survey data. Latest available is 2011 (RIA survey
XHH1	Percentage of households with radio
XHH3F	Percentage of households with fixed-telephone
XHH3M	Percentage of households with mobile-cellular telephone
XHH4_IDI	Percentage of households with computer
XHH6_IDI	Percentage of households with Internet
XHHR1	Percentage of households with electricity
YHH10	Percentage of individuals using a mobile cellular telephone	Household survey data. Latest available is 2011 (RIA survey
YHH5	Percentage of individuals using a computer
i271twb	Wireless-broadband subscriptions	Yes
i271s	Satellite broadband subscriptions	Yes
i112w	Fixed wireless local loop subscriptions	Yes

History of this document

15 November 2017 this version

Consolidation

06 December 2013

Published in Government Gazette 5357

Commenced

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Regulations setting out Cost Accounting Procedures and Reporting Requirements, 2013

General Notice 474 of 2013

Regulations setting out Cost Accounting Procedures and Reporting Requirements, 2013

Regulations setting out Cost Accounting Procedures and Reporting Requirements, 2013

General Notice 474 of 2013

1. Definitions

2. Submission of documents

3. Applicability

4. Retention of separate accounts for telecommunications services

5. Submission of audited annual financial reports

6. Submission of annual audited segmentation reports

7. Submission of bi-annual reports

8. Submission of detailed network data report

9. Submission of ad hoc reports

10. Condonation

11. Reporting procedures

12. Failure to submit information

APPENDIX A

ANNUAL AUDITED SEGMENTATION REPORT

APPENDIX B

BI-ANNUAL REPORTS

APPENDIX C

DEFINITIONS

History of this document

15 November 2017 this version

06 December 2013

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