After having regard to all issues raised in the submissions received from Telecom and 2degrees, the Commission finalised the proposed changes to the regulatory reporting requirements. On 18 May 2010, the Commission published its Decision on Changes to the Telecom Regulatory Financial Statements Information Disclosure Requirements along with its new Telecom Accounting Separation Information Disclosure Requirements.
Telecom will publish its regulatory financial statements and regulatory reporting manual for the financial year ending 30 June 2010 by 31 December 2010. The Commission will publish its summary and analysis of Telecom's 2010 regulatory financial statements early in 2011.