Regulation 3 Matters OFCOM must have regard to and information OFCOM must take into account when determining the extent of a financial burdenI1

the costs incurred in complying with the relevant universal service conditions;

the extent to which these costs were efficiently and necessarily incurred for the purpose of complying with the relevant universal service conditions;

the revenues and any other direct benefits generated as a result of complying with the relevant universal service conditions;

any indirect benefits that the universal service provider derives from its designation as a universal service provider and the compliance with the relevant universal service conditions;

whether or not the universal service provider has made a request that OFCOM make a determination under section 70(1) of the Act and the sufficiency of information which has been provided to OFCOM together with that request; and

any other matters which OFCOM consider to be relevant having regard to the facts and circumstances of the case.

the universal service provider’s estimate of the financial burden of complying with the relevant universal service conditions;

the calculations performed by the universal service provider in order to arrive at the estimate referred to in paragraph (a);

the universal service provider’s explanation of the methodology adopted when performing the calculations referred to in paragraph (b);

the accounts and any other information serving as the basis for the calculations referred to in paragraph (b);

the universal service provider’s explanation of the steps taken to verify the accounts and any other information described in paragraph (d);

the evidence that the costs of complying with the relevant universal service conditions were efficiently and necessarily incurred; and

any other information which OFCOM consider to be relevant having regard to the facts and circumstances of the case.