466/Sb.



The DECREE



of 17 December. December 2012



on the progress of the Czech Telecommunications Office in the calculation of net cost

on compliance with the obligation to provide basic services



Czech Telecommunication Office lays down pursuant to section 41 of the Act No. 29/2000 Coll., on the

postal services and on the amendment of certain laws (the law on postal

services), as amended by Act No. 221/2012 Coll., to implement section 34b of paragraph 1. 7

the Act on postal services:



§ 1



In the calculation of the net cost to the fulfilment of the obligation to provide basic

services of the Czech Telecommunication Office shall proceed according to the rules laid down

in section 2 to 12 of this Decree, with the understanding that the basis for the calculation of the net

the costs of the holder of the postal licence are these rules and indicators

contained in the annex.



The calculation of net cost



§ 2



The net cost is calculated as the difference between incremental costs and

incremental revenue the postal licence holder. Take into account all the

intangible and market benefits, the entitlement to a reasonable profit and incentives for cost

efficiency.



§ 3



(1) the Incremental cost means the cost difference of the holder of the postal

the license for the provision of services contained on its postal license and the

What would the holder of the postal licence, if the service

provided without obligation to provide basic services.



(2) Incremental costs are calculated according to the formula:



PN (X) = NZS-NAS,



where:

PN-are incremental costs,

X-are the basic services included in the postal licence,

NZS-are the costs of providing services to the holder of the postal licence during the basic scenario, according to § 7 (2). 2,

NAS-are the costs of the holder of the postal licence, in the case of the alternative scenarios referred to in § 7 (2). 3.



§ 4



(1) the Incremental revenue means the difference of revenue from the provision of services

the holder of the postal licence contained in its postal license and revenue

which the holder of the postal licence, if the services were supplied

without the obligation to provide basic services.



(2) Incremental revenues are calculated according to the formula:



PV (X) = SYSTEM-VAS,



where:

PV-are incremental revenue

X-are the basic services included in the postal licence,

The AIR-are income of the holder of the postal licence from the supply of services in the basic scenario, according to § 7 (2). 2,

VAS-the holder of the postal licence yields are in the case of the alternative scenarios referred to in § 7 (2). 3.



§ 5



(1) in calculating the net cost, taking into account the influence of the implementation of the obligations of the

to provide basic services to the costs and revenues as follows:



and shall take into account only) costs associated with the obligation to provide

basic services,



(b) complies with the principle of transparency),



(c)), there is no double counting of costs, revenues and intangible and market

the benefits,



(d)) shall be entitled to a reasonable profit,



e) take into account the fact that if you have not implemented price regulation

under section 34a, paragraph. 2 of the Act on postal services, to efficiently and

effectively, the costs incurred for the provision of basic services covered

the revenue from these services; This does not apply for basic services, which is

the postal license holder shall be obliged to provide free of charge.



(2) net costs are calculated according to the formula:



ČN (WS) = [PN (X) + profit]-[PV (X) + SUM Tv]



where:

ČN (WS)-the amount of the net cost,

PN (X)-incremental costs,

PV (X)-incremental revenue

earnings-reasonable profit, determined in accordance with § 33a of the Act on postal services,

Tv-intangible and market benefits the postal licence holder in důsledkuuložení the obligation to provide

basic services, expressed in money.



§ 6



In the assessment of cost effectiveness and efficiency is taken into account

way of providing basic services. For effectively and efficiently incurred

costs of such costs that are strictly necessary to

the provision of basic services included in the postal licence.



section 7 of the



(1) the basis for the calculation of the net cost is the basic and alternative

the scenario.



(2) Base scenario means the description of the behavior of the holder of the postal

the licence, which provides basic services in the range according to its postal

licence. The activities described in the basic scenario, assigning effectively

and efficiently the costs incurred on the provision of basic services included

in the postal licence holder of the postal license and the yields obtained

the provision of these services.



(3) Alternative scenario means the model behavior of the holder of the postal

the licence, if he didn't have the obligation to provide basic services in the scope of

its postal licence and provide it services for the selected species

the conditions, which are not economically disadvantageous for him. In the alternative

scenario, determine the requirements imposed on the provision of basic services,

that can only be provided at a loss or under cost conditions

which are not normal commercial terms, and groups of users to which the

You can provide the basic service only with a loss or under cost

the conditions, which are not normal commercial terms (hereinafter referred to as

"burdensome requirement").



§ 8



(1) when creating alternative scenarios shall comply with the following conditions:



and with that) specifies the requirements for the provision of services contained in the mail

the licence holder's licence for mailing such a financial

burden, that is, in the case of the alternative scenarios provide or

provide for other conditions,



(b)) to determine how the postal licence holder changed way of providing

services compared to the base scenario,



(c)) for each of the burdensome requirement shall draw up an alternative scenario,



(d)) alternative scenario must be real and the demonstration of the efforts of the holder

postal licences to maintain position on the market and customers. When his

the development is taken into account that this is the same holder of the postal

the license, which even without the obligation to provide basic services to fulfil their

the commitments and obligations arising from contracts or other

the legislation,



(e)) for each alternative scenario to evaluate the costs, which are

his provision, and income, which would be in the alternative

the postal license holder was creating a scenario,



f) alternative scenario shall be drawn up so that the estimated savings

the cost of taking into account a reasonable profit was higher than expected

the loss of the revenue, taking into account the intangible and market benefits



(g)), to influence the individual takes into account alternative scenarios,



h) compared with the basic and alternative scenarios to determine the incremental

costs and incremental revenue.



(2) in the event that the holder of the postal licence specifies the scope of the network of establishments,

that operates a compulsory according to the basic quality requirements as

burdensome requirement, shall draw up an alternative scenario of a network of establishments.

In drawing up the alternative scenarios of the network of establishments of

These assumptions:



the postal license holder) should interrupt only those establishments that would

normal commercial conditions, taking into account that the

the holder of the postal license is the national provider of postal

services and the placement of their establishments so as to ensure the availability of their

services throughout the territory of the State,



(b)) when assessing the costs shall mean costs that are relative to the

processes on each of the premises. The establishment costs include

all of the costs, which arise at a given establishment processes including

the corresponding ratio of assigned Enterprise Director. The company-wide

overhead, which is not related to the activities of the establishments in the

an alternative scenario assigns establishments, which will be retained,



(c)) in revenue from the sale is quantifying all the products and services of the holder

the postal license individual establishments assigned to the part,

corresponding to the activities on the premises,



(d) in the case of the closure of one) the establishment will lose revenue from the sale of

of the product at a level which corresponds to the change in demand for the

product options to purchase the product to other premises of the holder

the postal license and purchase that product's options for another

the operator,



e) in the event that is considered the possibility of moving part of the demand for the

product to another establishment, taking into account not only the transfer parts

of the proceeds, but also the related costs from the loss-making establishments,



(f)) for buildings, which the holder of a licence and in accordance with their own mailbox

the alternative scenarios in them will not have a place of business, taking into account

the possibility of additional income from these buildings, in the form of the potential revenues from the

rent or sale or cost savings resulting from the use of these buildings

for the purposes of own activities of the holder of the postal licence. The amount of these

the proceeds shall be determined on the basis of the price or lease sales in the

the site; the number of establishments in the alternative scenario corresponds to the

not only the business strategy of the holder of the postal licence, but also must

meet all the conditions resulting from the concluded contracts or

arising from the obligations imposed on the holder of the postal licence other

the legislation, if you define the qualitative and quantitative

requirements for the network of establishments of the holder of the postal licence.



(3) in the event that the holder of the postal licence specifies the requirements on the supply
as a burdensome requirement, shall draw up an alternative scenario for the delivery. When

compiling this alternative scenarios based on the following

assumptions:



and when you change the mode of delivery) lost the license holder of the postal

a significant portion of their customers. In the event that would change the mode

delivery to take effect on the demand for postal services it

granted, will change the demand accordingly to

changes in revenue



(b)) change the scheme to take effect only in those geographical locations

in which the change of delivery creates cost savings,



(c) when assessing the costs of the alternative) scenarios the supply shall be taken in

only the costs associated with the delivery.



(4) in the event that the holder of the postal licence shall designate as a burdensome

request one of the other obligations arising from the obligations of the

to provide the basic services included in its postal licence, shall draw up the

the alternative scenario is relevant to this obligation. When drawing up the

This alternative scenarios based on the following assumptions:



and) costs must include only the costs arising from the obligations of the

to provide basic services, namely, the cost of activities which the holder of the

the postal licence, carries out only because of obligations and

He does not provide any benefit in relation to its business,



(b)) other costs shall not be counted.



Definition of the intangible and market benefits



§ 9



(1) the Intangible and market benefits in connection with the holding of the postal

licenses are:



and the advantage of higher yields,)



(b)) the benefit from the exclusive rights holder of the postal licence, indicate the

into circulation postage stamps and securities,



(c) the advantage of additional advertising options),



(d) the basic postal services) exemption from value added tax,



(e) other quantifiable advantage resulting from) the holder of the postal licence.



(2) the advantage of the higher yields means advantage, on the basis of holder

the postal license gets higher revenue from all services provided by

as a result of a general awareness of the postal licence holder on

the postal market is perceived as trustworthy, guaranteeing a certain

the quality of services, the availability of podacích and locations, and its stronger

bargaining position. This advantage will financially be expressed as:



IB = PC x r,



where:

IB-the value of the benefits of higher yields,

PC-above yields the holder of the postal licence from the postal service in the posting period

r-the percentage of clients using the services of the postal licence holder who would have stopped its

the services should provide basic services.



(3) the benefit from the exclusive rights holder of the postal licence, indicate the

into circulation postage stamps and securities shall be expressed as the sum of the financial

estimate the value of the neupotřebených and sold postage stamps and stamps and

the estimate of revenues from the sale of postage stamps and stamps and other equivalent

products for philatelic purposes.



(4) the benefit of the additional options of advertising means the advantage of usage

selected parts of the assets of the holder of the postal licence for marketing

purposes. In financial terms this advantages into account savings

marketing costs in the case of the holder of the postal licence that would

promote your brand and products to pay the usual price in a given location, and

any actual income obtained by renting advertising space, or

space on the premises of other entities. The quantified cost savings or

revenue will cover the part of the network of establishments or rolling

Park or other property of the holder of the postal licence, which would be the holder of the

the postal licence from the alternative scenarios, if not

the obligation to provide basic services.



(5) the Office shall evaluate the impact of the exemption of basic services from the value added tax

the value of the cost of the holder of the postal licence and its revenues.



§ 10



(1) the benefits of the nepoštovních service, to which the provision uses the holder

the postal license postal network, are reflected directly on the parts of the

the postal network that use, in the form of actual costs and

revenues in the accounts if these costs and revenues can be used to

the part directly assigned.



(2) in the event that the holder of the postal licence gets a reward on the basis of

contract or other obligations imposed by the law, which is

bound to the scope of the network of establishments or the delivery of the network and is not

uniquely assignable controls postal network concerned referred to in paragraph

1 conventions, such reward in full as a market advantage.



§ 11



The calculation of the net cost of each of the primary services



(1) the net cost attributable to individual core services is based on the

costs and benefits of the basic and alternative scenarios and take into account the volume of

each of the basic services and their cost.



(2) the sum of the numerical values of the net cost attributable to a single

the basic service and the proceeds received by the postal license holder from this

the services must not be higher than the estimated amount of revenue, which would be the holder of the

postal licences in the event that this service would be offered for

the conditions pursuant to section 33, paragraph. 5 of the Act on postal services. When

assessment of the validity of the above net cost is based on the Office of the information

reported in separate records of expenses and revenues held in accordance with section

33A of the Act on postal services.



§ 12



Proof of the request for payment of the net cost of



(1) an application for payment of the net cost of the holder shall submit to the postal

license all documents necessary for the calculation of the net cost. This is

in particular, the basic and alternative scenario, the auditor's report, including

audited financial statements for the relevant posting period, the list of accounts

including the balances at the beginning and the end of the billing period, depreciation and

any additional documents that are necessary to substantiate the veracity

the calculations submitted in accordance with paragraph 2.



(2) the holder of a license shall submit to the postal Office of the basis for calculation

the net cost to the model in the annex to this notice in electronic

form in MS Excel format.



section 13



The effectiveness of the



This Decree shall take effect on 1 January 2005. January 2013.



The President Of The Council:



PhDr., CSc., r.



Annex



Documents relating to the calculation of net cost