This Accounting Separation Framework (“ASF”) prescribes the minimum requirements necessary to provide a structured regulatory reporting framework to enable IDA to:

(a) ensure that services that are provided internally by Dominant Licensees to their downstream operations or to their Affiliates, are provided on similar terms to equivalent services provided to other unrelated Licensees;

(b) monitor Dominant Licensees‟ compliance with the cross-subsidisation provisions under the PCC; and

(c) establish and maintain objective reference points for evaluating information provided by Licensees in relation to specific studies which may occur from time to time such as costing studies and investigation of potential predatory pricing, price squeezes, discrimination and other anti-competitive conduct.

---