Rev. 2011]
Kenya Information and Communications
CAP. 411A
215
[Subsidiary]
(i) complies with the cost accounting guidelines that may be published by the Commission from time to time;
(ii) demonstrates that its charges for interconnection have been
fairly and properly calculated;
(d) avail to the Commission, on request, a description of its cost
accounting system showing the main categories under which
costs are grouped and the guidelines for allocation of costs to
interconnection and the Commission’s, or any other competent
body; regulations or guidelines have been adhered to.
(7) A dominant telecommunications service provider shall promptly, on
request supply financial information to the Commission to the level of detail
specified by the Commission.
(8) The Commission shall upon satisfying that the dominant
telecommunications service provider has fully complied with theseregulations
together with any other guidelines that it may have prescribed, publish a
compliance report.
(9) In addition, the Commission while taking account of considerations
of commercial confidentiality, may publish such financial information in order
to contribute to an open and competitive telecommunications market.
10. (1) A licensee shall maintain separate books of account for each Accounts.
service as may be prescribed by the Commission from time to time and shall
not cross-subsidize the prices for any service it offers in the market with revenue
from the sale of communication systems and services.
(2) A licensee shall maintain accounting separation techniques to be
focused on the separation of revenues, costs and capital employed into categories
in order to ensure that there is no discrimination between internal and external
pricing in all services provided by the licensee.
(3) Where the interconnection services are not provided through a
structurally separated subsidiary, a dominant telecommunications service
provider shall keep separate accounts as if the telecommunications activities in
question were in fact carried out by legally independent companies, to identify
all elements of cost and revenue together with the basis of their calculation and
the detailed attribution methods used.
(4) A dominant telecommunications service provider shall maintain
separate accounts in respect of interconnection services and its core
telecommunications services and the accounts shall be submitted for independent
audit and thereafter published.
(5) The Commission shall from time to time develope guidelines
providing for the system of transfer charges to be applied to services and
products provided from one licensee to another and for the implementation of