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Accounting separation regulatory framework. 

  • Document-type
    Document TypeRegulations
  • Decision-Subject
    Decision SubjectMarket
  • Decision-Number
    Decision Number403/1440
  • Publish-date
    Decision Date14/02/2019
Accounting separation regulatory framework. 
The telecommunications and information technology market in the Kingdom has significantly developed following its liberalization across all market sectors. In addition, the regulatory framework related to the imposition of accounting separation obligations was updated after market liberalization. Recently, CST conducted a comprehensive new study to define the markets and assess market dominance, resulting in subsequent decisions that identified a number of telecommunications markets in the Kingdom and the dominant service providers in those markets. Specific obligations for accounting separation were imposed on the dominant service providers in these markets. Accordingly, CST has replaced the previous Accounting Separation Policy issued in 1440H with this updated regulatory framework.
Regulatory Framework on Accounting Separation.pdf