Decision N ° 2012 - February 14, 2012 0207 Regulatory Accounting Refunds Of La Poste Pursuant To Article L. 5 - 2 (6 °) Of The Post And Electronic Communications Code

Original Language Title: Décision n° 2012-0207 du 14 février 2012 relative aux restitutions comptables réglementaires de La Poste en application de l'article L. 5-2 (6°) du code des postes et des communications électroniques

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JORF #0097 of April 24, 2012
text #73




Decision No. 2012-0207 of 14 February 2012 on the regulatory accounting renditions of La Poste in application of l ' Article L. 5-2 (6 °) of the postal code and electronic communications

NOR: ARTR1207394S ELI: Not available


Electronic Communications Authority And posts,
In view of the amended Postal Directive 97 /67/EC of the European Parliament and of the Council of 15 December 1997 concerning common rules for the development of the internal market in Community postal services and the improvement of the quality of service, and in particular Articles 14 and 15;
In view of the postal and communications code Articles L. 2, L. 5-2 (6 °), R. 1-1-14 and R. 1-1-15;
Seen the Act No. 90-568 of 2 July 1990 on the organisation of the public service of the Position and France Télécom, and in particular Article 2 thereof;
Given the law n ° 2010-123 of 10 February 2010 on La Poste and postal activities;
Seen the Decree n ° 2011-849 of 18 July 2011 specifying the method of calculation of the net cost of the Additional networking enabling La Poste to carry out its mission of spatial planning;
In view of the public consultation on the statutory accounting renditions of La Poste, pursuant to Article L. 5-2 of the Postal Code, and Electronic communications, conducted from 17 January 2012 to 10 February 2012;
In view of the responses to this public consultation;
In accordance with the postal code and electronic communications (hereinafter " CPCE "), the Electronic Communications and Postal Control Authority (hereinafter ' ARCEP ") Is responsible for the universal service, the charging of universal service benefits and the balance of its funding.
For the performance of its missions, the PFRA must have sufficient accounting information and Adapted.
By its Decision No. 2007-0443 of 15 May 2007 on the specifications of the accounting systems, the ARCEP fixed the format of the regulatory refunds expected of La Poste, presenting an annual and systematic character Taking into account both what the effective implementation of the missions requires The ARCEP and the capacities of the accounting system of La Poste. This decision enabled the ARCEP to have at present comparable accounting data on the five accounting years 2006 to 2010.
The purpose of this Decision is to make these renditions evolve as from the 2011 financial year. It intervenes following the disappearance, on 1 January 2011, of the sector reserved for La Poste and takes account of the accounting elements essential to enable the ARCEP ' To implement the principles of the separation and transparency of accounts, in particular to ensure the financing of the universal service (...) " (6 ° of the CPCE Article L. 5-2).



1. The regulatory framework


Under the provisions of 1 of Article 14 of the amended Postal Directive 97 /67/EC, " Member States shall take the necessary measures to ensure that the accounts of universal service providers comply with the provisions of this Article ".
Under Article 2 of this Article, ' The universal service provider (s) shall keep separate accounts in their internal accounts in order to draw a clear distinction between, on the one hand, the services and products which form part of the universal service and, on the other, the services and Products that are not part of the product. This distinction is taken into account when Member States calculate the net cost of the universal service. This internal accounting shall be based on the consistent application of the principles of analytical accounting, which may be objectively justified. "
Transposing the provisions of this Article, the 6 ° of Article L. 5-2 of the CPCE specifies that The CBRA, " (...) in order to implement the principles of separation and transparency of accounts, in particular to guarantee the financing conditions of the universal service, specifies the rules for the accounting of costs for the separation of costs Which fall within the universal service of those who do not, establish the specifications of the accounting systems and ensure compliance by the universal service provider with the obligations relating to cost accounting Laid down in the decree provided for in Article L. 2. In this respect, in the field of universal service, the authority receives communication of the results of the auditors' audits, without any opposition to professional secrecy. It shall make an annual check, at the expense of the universal service provider, by an organisation which it is acting, competent and independent of the universal service provider, the conformity of the accounts of the universal service provider with the rules that it Has established. It shall publish a declaration of conformity relating to the universal service (...) ".
In the light of these Community provisions and the ECCC, the ARCEP is competent to establish the specifications of the cost accounting
. Has defined, in its Decision No. 2007-0443 dated 15 May 2007, five refunds (1):
-results by regulatory sector;
-decomposition of the formation of the result of La Poste, a public institution;
-the breakdown of costs by nature;
-the decomposition of the training of the result of the service Universal;
-the cost breakdown of major postal services.


2. Construction of the
2.1 regulatory accounts. Accounting data meters


The following diagram shows the successive steps in constructing the cost perimeters made using data from the La Poste accounting system.



You Can refer to the table in
JOn ° 97 of 24/04/2012 text number 73



(1) Regulatory accounting is based on loads and products Traced in the social accounts of La Poste SA, as it insures Universal service activities. The subsidiaries of the La Poste group are therefore not part of this area.
(2) The charges are registered in the fields of pilotage, that is, the trades or activities of La Poste, which drives accounting entities (places where they are located). Registered accounting events: distribution centre, sorting centre, post office, etc.). Each load and product is thus assigned to the domain that bears the managerial and hierarchical responsibility of the production unit that generated the accounting event.
Four domains correspond to jobs in La Poste:
-le Pilotage area " Mail " ;
-the pilotage domain " Package " ;
-the pilotage domain " Teaches " ;
-the pilotage domain " Financial services " Which corresponds to the activities hosted in the parent company on behalf of its subsidiary La Banque Postale, in a grouping of means.
In these four areas of pilotage are two centres of responsibility: la " Group head " Grouping the different directorates common to the whole of La Poste (Directorate-General, Financial Management, etc.), as well as the " Transverse media services ".
The allocation of costs results in accounting perimeters per pilotage area consisting of loads" Gross ". On these perimeters, it is relevant to identify the nature of the charges (personnel charges, operating expenses, allowances and amortisation, taxes, etc.).
(3) These perimeters are the subject of first reprocessing To take account of the operating products registered by La Poste in respect of certain services (2) which do not fall within the scope of the prescribed accounts, invoiced in particular to the subsidiaries. These operating products offset the corresponding charges. The financial results attributable to the various trades, which generally correspond to financial burdens, are also taken into account in this reprocessing. On the whole, the initial perimeter of the charges is reduced.
(4) The perimeters of the pilotage extents are the subject of a second reprocessing, with the invoicing of the transverse support services to the respective pilotage areas. This reprocessing renders account of the operational and economic reality of the use of the transverse support services. Its impact on the overall load perimeter is nil.
(5) A final handling of the piloted charges is carried out to take account of the revenues paid by The Postal Bank to the parent in compensation for the insured benefits By the parent. These operating products match the " Bank commercial line " Hosted by the sign and the trade " Financial services ". The resulting perimeter is the scope of the regulatory accounts.


2.2. Modeling and Cost Allocation Scope


At this level, the regulatory accounts are organized according to a business-driven load logic. It then replaces one second, that of the allocation of the charges to the different " Products " (3), which includes the different categories of postal products (mail and parcels), financial services, etc. This step is based on modeling and expense allocation procedures. The diagram below illustrates the construction of these perimeters.



You can view the table in
JOn ° 97 of 24/04/2012 text number 73



(6) Mail and parcel loads, as well as the share of the loads of the sign directly related to mail activities, are collected within the same scope of postal activities. This perimeter gives rise, in the first place, to a division according to six processes (collection-concentration, tri-transit, transport, inland works, external and other works). In a second stage, the charges for each process are assigned to the technical products that consume them, then to the commercial products.
The scope of the office charges corresponds to the activity of the points of contact of La Poste. It gathers for the bulk of the charges of the sign, and on a marginal basis the charges corresponding to delivery services provided by the mail trade on behalf of the sign. Within the ATM charges, La Poste's modelling has insulated the net cost resulting from the accessibility obligations of post offices for the universal service and land use planning. The remaining charges, considered as those of the Commercial network of La Poste (the one which would be deployed in the absence of the public service missions of La Poste), are allocated to the various products and services according to their use of the
(7) On this basis, the charges are distributed between:
-the charges attributable to the various postal items, mail or parcels, within the universal service or outside the universal service, resulting in Certain " Traffic " ;
-charges attributable to non-traffic benefits, separating those covered by mail services, which may correspond to related markets with activities resulting in a " Traffic " Remittances (including ATM charges related to financial services);
-charges corresponding to La Poste's public service missions related to its network (accessibility and spatial planning);
-and Finally, other unattributable loads.


2.3. Information of the Authority


The diagrams presented above are likely to be subject to developments depending on the internal organisation of La Poste. It is therefore not appropriate for them to be subject to a prescribed refund in a fixed format. However, to the extent that they trace the passage of the scope of La Poste's social accounts to the regulatory accounts, the aggregates which compose them, validated by the services of the ARCEP, will be provided each year by La Poste and will be Specifically reviewed as part of the audit of the regulatory accounts.


3.
3.1 expected check-in. General Principles Followed by the ARCEP
3.1.1 Refunds Design


The ARCEP has determined the new format for renditions, taking into account both the requirements for the effective implementation of its missions and the capabilities of the system The position and lessons learned from the use of the previous system of accounting refunds.
To the extent possible, the ARCEP has endeavor to ensure that the requested refunds are of a perennial nature. As a result, they:
-are part of the continuity of previous renditions, ensuring that a comparable framework is maintained;
-allow the ARCEP to ensure, in the short term, its regulatory tasks, such as the tariff framework and the direction to The costs of the products covered by the universal service in a competitive market context, or the calculation of the net cost of the land management mission provided by La Poste;
-provide economic information in the medium term Relevant to understanding the structure and evolution of revenues and expenses Of the operator.


3.1.2 How to implement renditions


In accordance with the provisions of Article R. 1-1-16 of the CPCE: " The Post Office shall provide the information requested by the Electronic Communications and Postal Regulatory Authority for the performance of its tasks and the exercise of its control of the universal postal service. The requests of the Authority shall be reasoned and proportionate to its needs; they shall specify the level of detail of the response and the deadlines for producing it (...) '.
The communication provided for under this Decision shall present a Annual and systematic character. It fulfils the obligation of the CPCE to the ARCEP to provide economic reasons for its opinions and analyses.
An ex ante production also allows for the review of the corresponding refunds by the independent body approved by the ARCEP as the
It does not relieve La Poste of the obligation referred to in article R. 1-1-16 to provide the information requested by the ARCEP for the performance of its tasks on a timely basis.


3.2. The need for the evolution of accounting refunds
3.2.1 Taking account of developments in the postal sector since the financial year 2006


Since 2006, the postal sector in France has experienced three developments having an impact on the field of ARCEP's competence:
-the gradual opening up to competition ended on 1 January 2011 with the disappearance of the postal monopoly. Law n ° 2010-123 of 10 February 2010 on La Poste and postal activities, which transposes into French law the third postal directive of 2008, put an end to the reserved area of La Poste on shipments less than 50 grams on 1 January 2011.
-the development of the postal and universal service offering, including the creation on 1 October 2011 of a new offer of correspondence of a two-day indicative routing (the green letter) (4) - or the On the same date as part of the offer of industrial advertising mail in the field of Universal service -, necessarily changes the accounting for data relating to the universal service.
-the calculation of the net cost of the land use planning mission of La Poste is a new mission conferred on the ARCEP under the IV of Section 4 of Law No. 90-568 of 2 July 1990 as amended relating to the organization of the public service of La Poste and France Telecom. This calculation is carried out on the basis of information on the activity and the accounts of the points of contact. They are transmitted to the ARCEP by La Poste in application of the Decree n ° 2011-849 dated 18 July 2011.


3.2.2 Lessons learned from the use of Previous refunds


The introduction of the format for the refund of the statutory accounts of La Poste, beginning with the accounting year 2006, allows the ARCEP to have a history of accounting over five years. On this basis, and considering the provisions of Article L. 5-2 of the CPCE and the elements described as "indispensable" By the ARCEP in its decision n ° 2007-0443 (5), the following remarks can be made:
-there are differences between the various refunds, as well as between the various refunds and the social accounts. The format of the renditions as defined by Decision No 2007-0443 does not, as it are, make it possible to explain the origin of these discrepancies or to understand their training;
-the format of the refunds, if it allows for the determination of the cost trajectory and Revenue from the different ranges of postal products, however, does not offer visibility on the distribution of fixed and variable costs between products falling within the universal service and those not covered by the universal service, in particular on the Process " External works ". At the same time, the current refunds do not contain quantitative elements which account for the distribution of the costs of cross-linking between the various trades. On these points, the implementation of the principles of separation and transparency of accounts is, to date, only imperfectly ensured through the existing accounting refunds;
-the allocation on the various benefits Of the reserved area of the accessibility costs and all the non-attributable costs of La Poste, which had so far been carried out in the statutory refund R. 4 to produce full costs of benefits, Responds to a logic of allocation according to a principle of causality. It is considered more appropriate to have, on the one hand, the costs attributable to the different benefits, and, on the other hand, to isolate all the non-attributable costs and accessibility costs, which must be recovered in their Together by La Poste, but without attribution to special services;
-the refunds do not, as a condition, allow for a complete and quantitative view of the construction of the various prescribed perimeters described in Part 2 of this decision.


3.3 Expected refunds from the Accounting system


In view of its needs to ensure the tasks defined by Article L. 5-2, and in addition to the elements already identified in its decision No 2007-0443, the Authority considers it necessary to:
-that regulatory renditions take into account the evolution of the universal service offering, without diminishing the information of the ARCEP;
-that they incorporate elements that contribute to the implementation of the principles of Separation and transparency of the accounts and concurrent with the mission of the ARCEP to calculate the net cost of the land use planning mission;
-that they explicitly articulate the perimeters of the company's social accounts La Poste With the regulatory accounts.


3.3.1 Updating the old Refunds R 1, R 2, R 3, R 4 and R 5


On the basis of the previous observations, the following updates are made from the 2011 exercise:
a) Former restitution R 1
Taking account of the evolution of the sector Universal leads to:
-remove category " Reserved sector ", integrated with that of the universal service;
-reorganising the categories of products according to their situation vis-à-vis the universal service, including the removal of the assisted press from the category" Universal service ", the universal service being integrated into the line" Other products of the SU ".
The revenues and expenses related to the press are in fact two separate fields: On the one hand, the one subject to a public transport and distribution service mission defined by2 of the Act No. 90-568 of 2 July 1990 on organisation of the public postal service and in France Télécom, whose terms and conditions, in particular the tariffs, are the subject of a tripartite agreement State-presse-Poste (said 'agreements') Schwartz " As of 23 July 2008, covering the period 2009-2015); on the other hand, a distribution activity of the press recorded in the universal service catalogue, which has a more marginal character to date. The return R 1 separates these two fields.
As a result of its disappearance, the reserved area is no longer intended to be retraced. However, it seems appropriate to continue to follow shipments of less than 50 grams corresponding to the main categories of mail falling within the core of the postal business. For example, regular and assimilated letter products, green letters, ecopli and direct marketing are isolated among mail traffic products.
Return R 1 is also completed with lines relating to the distribution of business figures and Costs by category of products and sectors, in order to have the same return of uniform information. Thus, the costs relating to the traffic and non-traffic products are isolated from those relating to the package products, or other services and benefits which cover, for example, the services provided by La Poste but independent of the Transport of postal items (ex. Third-party clearance) or benefits on behalf of mail subsidiaries.
Finally, accessibility-related costs, which were previously allocated to the reserved area, are now included in the non-attributable expenses The different categories of products.
The new restitution R 1 allows to trace the charges mentioned in step 7 of the scheme presented in section 2.2 of this decision (amount " C ").
b) Old return R 2
The insertion of data relating to turnover and results by product categories and sectors in return R 1 leads to the removal of the old restitution R 2, including all of the Information is gathered in the previous check in.
c) Old check back R 3
Due to the deletion of the old check in R 2, check in R 3 is rendition R 2.
In the table of the old restitution R 3, are Added the lines corresponding to the successive stages of the constitution of the various perimeters Regulations. Similarly, the old column " Other driven loads " Is decomposed between column " Enseigne-driven loads "," SF-driven loads " And " Other driven loads ".
Rerendering R 2 allows you to trace steps 1 to 5 of the scheme presented in section 2.1 of this decision (amounts" A "," B ", and" C ").
d) Old restitution R 4
Due to the deletion of the old restitution R 2, restitution R 4 is rendition R 3.
Taking account of the evolution of the perimeter of the universal sector leads to:
-replace the lines relating to the reserved area in the old R 4 checkin with lines related to shipments of less than 50 grams;
-redefining the press-related lines of the old restitution R 4, by separating Explicitly consignments falling within the remit of the public transport and distribution service remit of the universal press service offering. So, one line " Presse SU " Integrates the universal service press ("SU"). The press (urgent and non-urgent) is the subject of additional lines in the non-emergency products." SU " ;
-integrate a new product category, " Green letter ", beginning in 2012 (6) - one category" Direct marketing " Is created in the category " Other mail products or HSU packages ", to account for direct marketing products from the universal service field.
If new offers are introduced into the universal service catalog, they can be integrated into the universal service catalog. Re-restitution for future years that will also maintain the same level of detail.
In addition, accessibility costs as well as non-attributable costs are no longer allocated by product category. The new restitution R 3 nevertheless continues to present the total amount of these expenses.
The category " Non-traffic mail ", isolated in the R 1 check in, is also in the new check in R 3.
Finally, the fixed share and the variable share of the costs attributable to external works are explained in an adjacent table. The latter presents the allocation of the costs attributable to external work between the fixed share and the variable share by category of products; it is not intended to receive the declaration of conformity of the body responsible for auditing the La Poste's regulatory accounts.
The new restitution R 3 allows to identify stage 6 of the scheme presented in section 2.2 of this decision (amounts " C "," F " And " G ").
e) Old return R 5
Due to the deletion of the old R 2 check in, the R 5 check in is rendition R 4. This refund is also not the subject of the statement of conformity of the agency responsible for auditing the regulatory accounts of La Poste.
Starting in the financial year 2011, the green letter replaces the economic press. For the 2011 financial year, the communication will focus on the offers " TP " And " Intended for business " Of the green letter which is not in the return R 3. From 2012 onwards, the communication will focus on the green letter " TP " Less than 20 grams.
The ordinary letter of less than 20 grams, postage paid by postal figurines, as well as the ordinary Colissimo, are also recurring elements in La Poste's communication under the Restitution R 5.
The sum of the attributable and non-attributable costs is explained in renditions R 1 and R 3, and corresponds to the scope of the charges " Regulatory accounts " R 2 refund (amount " C ").


3.3.2 New return R 5: Decomposition of ATM costs


The calculation of the net cost of the land-use planning mission involves data provided by La Poste, including the decomposition of the costs of the Activities of " Window ". For the years 2009 and 2010, La Poste transmitted, at the request of the ARCEP, this information. The introduction of a recurrent communication enables these data to be validated by the annual audit subject to the regulatory accounts. From the 2011 financial year, this communication is therefore subject to a regulatory refund.
This return consists of the decomposition of charges." Wicket " (amount " D " In Figure 2) between those directly attributable to operational activities, those indirectly attributable to the activity, and those relating to support structures and services, according to the nomenclature which was used by the PFRA in Decision No. 2011-1081.
The perimeter of this refund is derived from accounting data. It is the result of the business desk cost teaching to which are added mail benefit charges (amount " E " In diagram 2) from the other operational processes of La Poste (7).
In order to be consistent with the calculation of the net cost of the land use planning mission, the refund also highlights the modelled amount Charges for bank machines that do not belong to the perimeter of the account " Wicket " La Poste, but which is taken into account in the calculation of the cost of the land use planning mission by the ARCEP.


3.3.3 New restitution R 6: transition from the scope of the regulatory accounts
to the perimeter of the framework Pricing


Regulatory audits explain and analyze traffic differences between those from the regulatory accounting system and those included within the scope of the tariff framework. On this point, a refund explaining the origin of these discrepancies is put in place starting in the 2011 financial year.
This new refund is part of the continuity of the audits carried out, one of the recurring lots is precisely to Analyze and explain these differences. It is not intended to be a substitute for this lot.
It presents the volumes and figures for the regulatory affairs-according to the scope of restitution R 3 and that of the tariff framework-of the seven categories of national products of the basket Global subject to tariff supervision-letter, green letter (8), ecopli, direct marketing, registered letter and declared value, minimax, universal service press-as well as international mail export, universal service package and range " Mobility ".
The differences between the two perimeters shall be highlighted and explained, as appropriate, in the column provided for that purpose.


3.3.4 New Check In R 7: Rebuilt "
to the revenue perimeter" Accounting "


Turnover" Accountant " Corresponds to the distribution on the commercial products of the prescribed turnover. The turnover " Reconstructed " Is a turnover reconstituted by the multiplication of traffic used to assess the price framework and the unit price of each commercial benefit. The reconciliation of the two approaches is an important element in the verification of the reliability of the regulatory accounting, which is examined during the audit of the regulatory accounts.
This return traces the differences in figures Of these two approaches. It completes the new rendition R 6 which explains the volume differences between the respective perimeters of the regulatory renditions and the tariff framework.
Decides:

Article 1


Starting with the 2011 accounting year, La Poste produces and communicates to the ARCEP, no later than 1 July of the year following the end of the financial year, renditions 1, 2, 3, 5, 6 and 7 specified Annex 1 to this Decision on:
1. The breakdown of the formation of the result of the universal service by regulatory sectors, in accordance with Annex 1, rendition 1;
2. The breakdown of costs by nature and the construction of the cost perimeters, in accordance with Annex 1, Checkin 2;
3. The breakdown of the costs and revenues of the various postal services, in accordance with Annex 1, restitution 3, excluding the breakdown in fixed costs and variable costs;
4. The breakdown of the cost of the counter, in accordance with Annex 1, restitution 5;
5. The crossing between the perimeter of the prescribed accounts and the perimeter of the tariff framework, in accordance with Annex 1, rendition 6;
6. The crossing between revenue perimeters " Reconstructed " And revenue perimeter " Accounting ", in accordance with Annex 1, rendition 7.

Article 2


The refunds referred to in Article 1 shall be verified by the body Certified independent mentioned in 6 ° of Article L. 5-2 of the CPCE and give rise to a declaration of conformity on its part.

Article 3


La Poste Provides, at the request of the Communications Regulatory Authority Electronic and postal services, the operating account of the principal postal services established according to the model of rendition 4 specified in annex 2 to this decision.

Article 4


As from the 2011 accounting year, La Poste produces and communicates to the Regulatory Authority for Electronic Communications and Postal Services no later than 1 July of the year following the Closing of the fiscal year, the following:
-the breakdown of the costs of external work between fixed and variable costs of the different postal services mentioned in Annex 1, rendition 3;
-the operating accounts relating to the ordinary letter postage stamp of Less than 20 g and " Regular Colissimo " According to the model of restitution 4 specified in annex 2 to this decision;
-the amounts of the various aggregates allowing to pass from perimeters 1 to 7 on schemes 1 and 2 of this decision.

Article 5


For the 2011 accounting year, La Poste produces and communicates to the Electronic Communications and Postal Regulatory Authority, no later than 1 July 2012 the operating account for the range " Green letter " (postage stamps and destined for business) in accordance with the restitution model 4 specified in Annex 2 to this Decision.

Article 6


Count In the 2012 financial year, La Poste produces and communicates to the Regulatory Authority for Electronic Communications and posts no later than 1 July of the year following the close of the financial year the operating accounts relating to the Green letter postage of less than 20 g according to the restitution model 4 In Annex 2 to this Decision.

Article 7


Decision 2007-0443 of the Authority is hereby repealed.

Article 8


The Director General of the Electronic Communications and Post Regulatory Authority shall be responsible for the execution of this Decision, which shall be notified to Position and published in the Official Journal of the French Republic.


Done at Paris, February 14, 2012.


The President,

J.-L. Silicani

(1) The models of these renditions are shown in the appendix " Cap des refunds Defined by Decision 2007-0443 of the ARCEP ". (2) For example, the use of rooms, the provision of staff or management fees on behalf of the subsidiaries of the La Poste Group. (3) These perimeters are not necessarily modelled on those driven trades, to the extent that a package product may, for example, be processed by an accounting entity of the mail. The total cost of the package under consideration would not, in this case, come solely from the scope driven by the parcel trade. (4) See the opinion of the ARCEP No. 2011-0416 dated 7 April 2011. (5) The ARCEP considered it essential:-" That the statutory refunds established by La Poste are more clearly articulated with the accounts of the public institution and the consolidated accounts of the group; - that the costs incurred explain a relevant segmentation reflecting Logically the division of the production chain, that is, in practice, the following processes: window, collection, tri-transit, transport, inland works, external works, other costs; - that they enable the establishment of accounts Exploitation by product and not just separate accounts." (6) Due to the late launch in 2011 of the range " Green letter " (as of 1 October) and the small part of the associated volumes for the year 2011, the values corresponding to " Green letter " Are integrated for the 2011 exercise in the category " Ordinary letter and similar products ". However, in order to have information on this range of products, the return R 5 presents, for the financial year 2011, the data of turnover and costs of the whole range of green letters. (7) See diagram 2: perimeters from modelling and allocation. (8) Given the launch date of the range " Green letter " (October 1, 2011) and the low share of the resulting volumes for the year 2011, the values corresponding to " Green letter " Will be integrated only on the basis of the refunds for the financial year 2012.
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