Guidelines and Rules for
Accounting Separation

These Guidelines and Rules are prepared pursuant, and as a complement, to
the Regulatory Framework.
They include instructions on how the Designated Service Providers must
prepare the Accounting Separation and on the manner in which detailed
reports, analyses, information and data must be prepared and submitted to
the Commission.
They are structured as follows:
-General Considerations (section 2)
-Methodological Approach (section 3)
-Architecture of the Accounting Separation System (section 4)
-Implementation, Monitoring and Supervision Process of Accounting
Separation (section 5)
The above sections are supplemented by the following appendices:
-Minimum Required Disaggregation of the Accounting Separation Levels
(Appendix A)
-Allocation Criteria (Appendix B)
-Management Responsibility Statement (Appendix C)
-Accounting Separation Result Presentation Formats (Appendix D)