Section 69ZB of the Telecommunications Act 2001 requires Telecom to prepare and disclose information about the operation and behaviour of all or any of its network, wholesale, or retail business activities as if those activities were operated as independent or unrelated companies. The accounting separation requirements are different to and in addition to the statutory financial reporting requirements.
On 17 May 2010, the Commerce Commission issued Telecom Accounting Separation Information Disclosure Requirements, otherwise known as "the Requirements". Under the Requirements, Telecom has an obligation to prepare and publish financial statements and their associated documents. This page is specifically for the publication of those documents.
The following documents have been published: