Appendix To Data Input Workbook Mobile - GCB - 2012 - 20120125

Mobile Benchmarking Appendix to the Data Input Workbook for Participating Operators GCB 2012
Berlin, January 2012
24.01.2012
Appendix to Data Input Workbook
Table of contents
1 1.1 1.2 1.3 2 3 4 5 6 7 7.1 7.2 8 8.1 8.2 8.3 8.4 8.5 8.6 9 9.1 9.2 10 Introduction ..................................................................................................................................5 Scope ........................................................................................................................................5 Guidelines ................................................................................................................................5 Golden Rules............................................................................................................................6 Overview of Cost Types ..............................................................................................................8 Customer Segmentation .......................................................................................................... 13 Sheet B - Contact Information ............................................................................................... 14 Sheet C - Total Cost Overview ............................................................................................... 15 Sheet D - Revenues ................................................................................................................ 16 Sheet E1 - Indirect Costs - Network ...................................................................................... 20 Network Reference Structure .............................................................................................. 20 Network Activity Definitions ................................................................................................ 20 Sheet E2 - KPIs - Network ...................................................................................................... 29 Usage KPIs ............................................................................................................................ 29 Access Network Infrastructure ........................................................................................... 32 Core and VAS Infrastructure ............................................................................................... 36 Transmission Infrastructure ................................................................................................ 36 Network Quality and Coverage ........................................................................................... 37 Power Consumption ............................................................................................................. 38 Sheet F1 - Indirect Costs - Sales ........................................................................................... 39 Sales Activity Overview ....................................................................................................... 39 Sales Activity Definitions ..................................................................................................... 39 Sheet F2 - KPIs - Sales ........................................................................................................... 47 Sales KPIs by Channels .................................................................................................. 47 Customer Base ................................................................................................................. 48 Other Sales KPIs .............................................................................................................. 49
10.1 10.2 10.3 11
Sheet G1 Indirect Costs Marketing and PD .................................................................... 51
Global Competitive Benchmarking Appendix to the Data Input Workbook

11.1 12 Marketing and PD Activity Definitions ........................................................................... 51
Sheet G2 KPIs Marketing and PD .................................................................................... 53 Advertising Spend ............................................................................................................ 53 Product Management and Development........................................................................ 54 Roaming and Interconnection ........................................................................................ 55
12.1 12.2 12.3 13
Sheet H1 Indirect Costs Customer Management .......................................................... 57 Customer Management Activity Definitions .................................................................. 57
13.1 14
Sheet H2 KPIs Customer Management........................................................................... 61 Activation .......................................................................................................................... 61 Billing ................................................................................................................................ 61 Credit & Collection ........................................................................................................... 61 Customer Service Center ................................................................................................ 62 CRM ................................................................................................................................... 64
14.1 14.2 14.3 14.4 14.5 15
Sheet I1 Indirect Costs - IT .................................................................................................. 66 Defining the Split between IT and Network ................................................................... 66 Overview of IT Building Blocks in the GCB definition ................................................. 67 IT Activity Definitions....................................................................................................... 67
15.1 15.2 15.3 16
Sheet I2 KPIs IT ................................................................................................................. 75 Applications ...................................................................................................................... 75 Enterprise IT Infrastructure ............................................................................................. 76 Internal IT Infrastructure .................................................................................................. 77 Shared IT Infrastructure .................................................................................................. 78 Power Consumption ........................................................................................................ 78
16.1 16.2 16.3 16.4 16.5 17
Sheet J1 Indirect Costs Support and Overhead ............................................................ 79 Support and Overhead Activity Definitions ................................................................... 79
17.1 18
Sheet J2 KPIs Support and Overhead ............................................................................ 85 Total Workforce ................................................................................................................ 85 Handset Supply Chain ..................................................................................................... 85 Facility Management ........................................................................................................ 86
18.1 18.2 18.3

18.4 19 Power Consumption ........................................................................................................ 87
Sheet K Subsidies and Commissions ............................................................................... 88 Subsidies and Commissions Activity Overview ........................................................... 88 Subsidies and Commissions Activity Definitions ........................................................ 88
19.1 19.2 20
Sheet L Other Direct Costs ................................................................................................. 91 Trading Goods .................................................................................................................. 91

Spend by Category ........................................................................................................................................ 91 Spend by Vendor ........................................................................................................................................... 91 Portfolio KPI .................................................................................................................................................. 92
20.1
20.1.1 20.1.2 20.1.3
20.2 20.3 20.4 21
Interconnection and Roaming Costs ............................................................................. 92 External Content ............................................................................................................... 93 Other Direct Costs ............................................................................................................ 93
Sheet M Capex & Assets ..................................................................................................... 94 Explanation of the CAPEX-OPEX Shift ....................................................................... 94 Assets Columns ............................................................................................................... 95 Assets Categories ............................................................................................................ 97
21.1 21.2 21.3 22
Sheet N Working Capital ..................................................................................................... 102 Receivables ..................................................................................................................... 102 Net Operating Working Capital ..................................................................................... 104
22.1 22.2
Introduction
Thank you in advance for participating in the 2012 Global Competitive Benchmarking (GCB) for mobile operators. We are pleased that you have joined the GCB study, which is intended to: quantify the relative cost position of your organization in a swift and efficient manner, and identify and assess activities and areas for further analysis and cost efficiency improvement initiatives.
We strongly believe that your participation in GCB 2012 will be helpful to the GCB project and feedback therefrom will provide significant value to your organization and provide the basis for you to accrue substantial achievements in cost efficiency.
1.1 Scope
The scope of the mobile GCB is limited to each participants mobile business operations. Consequently, all revenues and costs related to non-mobile activities, such as fixed line, W-LAN or ISP offerings must be excluded. This is especially important for convergent operators! To ease comparability across different countries, government/regulatory charges such as property taxes or GSM and UMTS license costs (such as spectrum fees) must be excluded and may not be added to any cost section of the data input workbook. Also, fees paid to regulators for obtaining access to number blocks are not included in the GCB (this refers to normal mobile numbers only, costs for number ranges necessary to provide premium services should be included.) All costs should be reported net of taxes, in particular net of VAT. Additionally, all non-operating costs associated with activities such as financing or taxation should be excluded, as well as cost for legal interception services performed on governmental order. Basis for OPEX and Asset figures is the accounting standard IFRS if applied at the operator.
1.2 Guidelines
This Appendix covers the GCB operator as well as GCB group data input workbooks. Please note that in contrast to the operator workbook, the GCB group workbook does not contain all sheets discussed in this Appendix. The period covered by the benchmark is one year (called reporting period hereafter). If your financial year differs from the calendar year, please provide the data for your financial year which would include the most recent calendar year. In addition, you may also collect data for previous years / periods as well as budget data for future periods. Please indicate the respective period on the sheet B Contact Information in each workbook you submit. Please fill out all yellow data fields in the sheets of the data input workbook. If required, you can use the comment fields for additional explanations of the numbers you are providing. Each activity and cost type has been marked with a unique identification code, which is used in this Appendix to refer to the respective data field. The field identification code is shown in the data input worksheets when selecting the corresponding cell. To ensure that the structure of the benchmark remains comparable for all operators, the Excel workbook has been write-protected, except for the data input fields.

All costs entered into the Data Input Workbook are automatically copied into the worksheet entitled Total Cost Overview. Before sending the data input workbook back to A.T. Kearney, please review this summary sheet to ensure plausibility of the data input. Please do not use any links to other documents at your disposal for data entry. Only hard coded figures are allowed. This ensures that no unintended changes in the submitted data can occur, thereby preventing data corruption. If you have no data for an activity or Key Performance Indicator (KPI), please leave the cell empty. This will allow us to identify the activities that cannot be benchmarked. In other words, do not use 0 when the data is unavailable. 0 should be used only when the input value is zero. On each worksheet in the data input workbook you will find validation fields at the outer right side as well as at bottom. Please double check your input if one of these fields is red or orange. You can click on the individual validation fields for further information on the validation rule. Please comment in the provided comment fields if, for any sound reason, a validation field has to remain red (i.e., if the validation rule does not apply in your particular case.) To support efficient data analysis and to A.T. Kearneys preparation of functional meetings, please provide an organizational chart and a cost center structure along with the data input sheets.
1.3 Golden Rules

When filling in the data input workbook, please follow the three golden rules as shown below.
The CAPEX-OPEX Shift Treatment of Group Cost / Shared Services
Cost Scoping
Only mobile related, operating cost should be reported in GCB. Therefore, the following revenue and cost elements must be excluded from the GCB workbooks: Revenues, operating costs and CAPEX related to non-mobile related operations and product offerings such as fixed-line, ISP, and W-LAN Any non operating costs (e.g., finance costs, corporate taxes) GSM and UMTS license costs, sales taxes, and other government charges (e.g., property tax) Costs for depreciation and provisions as per statutory accounts 1)
Note: (1) For the benchmarks, a standard GCB deprecation is used which is calculated based on the CAPE X reported and a linear de preciation methodology
Some important rules need to be followed when allocating costs to the GCB workbooks (2/3)
Appendix to Data Input Workbook GCB Methodology: Golden Rules of Cost Allocation
Cost Scoping The CAPEX-OPEX Shift Treatment of Group Cost / Shared Services
Due to varying accounting standards on capitalization rules across countries, the following rules on labor costs related to installation and development need to be applied: Labor cost (internal or external) related to the installation of network/IT equipment as well as the development and maintenance of IT applications have to be treated as OPEX If these cost have been activated (capitalized man hours), they need to be shifted from CAPEX to Indirect Costs under the relevant activity (personnel or external services)
GCB Methodology
All fixed assets (equipment) as as labor cost related to civil engineering are Some importantrecordedwellthe CAPEX sectionfollowed whenstill considered CAPEX and should be rules need to be in allocating costs to the GCB workbooks (3/3)
Source: A.T. Kearney
GCB Methodology: Golden Rules of Cost Allocation

A.T. Kearney 10/03.2008/27642d 37
Cost Scoping
The CAPEX-OPEX Shift
Treatment of Group Cost / Shared Services
Operators that are part of a group need to apply the following rule on treating group charges / shared services: Group charges / shared services should be allocated in a separate workbook to allow their identification in the GCB results report. The local operator workbook should be net of these costs Group charges / shared services should ideally be allocated by the group to allow for a more granular allocation and to eliminate non-operating cost. If this is not possible, the group charges as per the operators financial accounts should be allocated in the group cost workbook
Source: A.T. Kearney
A.T. Kearney 10/03.2008/27642d 38
Overview of Cost Types

Field Name FTE Description Please list all FTE (full time equivalent) of the personnel (see definition previous table) according to the following calculation rules: Inclusion of all full-time staff members with open-ended contracts: average of the reporting period Conversion of all part-time staff members with open-ended contracts: average of the reporting period Conversion of all staff members with fixed-term contracts: average of the reporting period.
Field No. A
Personnel
Expenditures for employees and temporary employed personnel with unlimited and limited work contracts. The following categories should be excluded from this cost type: Consultants all costs for consultants should be allocated to external services Working students not carrying out operating activities (e.g. students writing a thesis (all other students should be included)) Suspended work relations (e.g., legal protection for expectant and nursing mothers, parental leave, military service, civilian service, long-term illness (> 6 months)). Calculation of personnel expenditures: Wages and salaries, excluding extraordinary personnel costs (e.g., early retirement, displacement costs, etc.) Including other personnel expenditures of monetary nature (e.g., company shares, exercised stock options, performance bonuses) and non-monetary nature (e.g., personal company cars, public transport tickets, housing) which are part of the compensation package of employees Including personal insurance Including social contributions Including pension funds Including meal subsidies Including individual training, except for overall training programs centrally organized within the company by your human resources (or equivalent) group (e.g., internal leadership in mobile groups) Excluding general administrative expenses, such as costs for office supplies These personnel costs must include any activated/capitalized personnel costs related to the development of Network and IT assets (excluding civil engineering projects and fixed assets) that have to be shifted as part of the CAPEX-OPEX shift. Please note that expenses which are related to business travel or projectrelated travel (daily allowances, meals, expenses for a rental car, accommodations [including renting of a project house, temporary apartment, or similar living arrangements]) should be allocated to the relevant GCB activity as cost type other (see category R, below.)

Field No. C Field Name External Services (Outsourcing) Description Cost for external services/outsourcing. Outsourcing is the provision of a service or an activity that is in the responsibility of the outsourcing partner. In that case, the collaboration is measured by service quality and delivered result (example: Maintenance of sites). For the fees paid to your contractor, please try to distinguish between the fees paid for services/labor (allocated to this category) and cost incurred for items such as spare parts (to other), stamps (to postal charges), etc. Additionally, all temporary staff such as consultants supporting a process/activity of the operator are regarded as external services (example: special knowledge specialist on UMTS technology). Please also treat consultants travel expenses as costs for external services if these are not already included in the consulting fee. => All personnel costs of staff not being on the own payroll of the operator The external services costs must include any activated/capitalized labor content of external services costs related to the development of Network and IT assets (excluding civil engineering projects and any fixed assets) that have to be shifted as part of the CAPEX-OPEX shift. D Fee for Leased Line Usage / Fee for Frequency Usage Refers to costs related to transmission infrastructure usage. It includes: Fees for line leasing paid (e.g., to a local exchange carrier) Fees for frequency usage paid to public authorities in order to operate microwave links. Please note that GSM or UMTS license cost are excluded from the GCB, because the process of allocating 2G/3G licenses varies considerably across different countries, making meaningful comparisons very difficult. In contrast, microwave frequency fees are comparable and are thus included in order to measure the costs of the transmission network as fully as possible. Important note: In case of leased line sharing agreements/renting to other operators, these revenues should not be netted from rental costs. Please indicate these revenues in Revenue sheet under Revenues from renting Leased Lines to other operators (D-25.2) E License and Vendor Maintenance Represents a particular type of external services that is based on support contracts with equipment and system vendors. This includes, but is not limited to: Continuous equipment maintenance (incl. hardware & upgrades of system software) Service hotline Other third and fourth level support. If complete processes are outsourced (e.g. IT to IBM), cost should not entirely be allocated to External Services. The outsourcing partner should indicate which portion of the costs are L&VM. F Equipment Rental & Lease Refers to rental or lease cost for the usage of equipment that is specific to the operation of a mobile operator (e.g., BTS equipment, routers, switches, etc.)

Field No. G Field Name Site and building rental costs Description Costs for renting and leasing of sites and buildings. Other operating income from renting office space or shops to external parties or other group entities has to be netted. Applicable to BSS, MSC Centers Data Centers Call Centers Sales Shops Corporate and Office Buildings Important note: In case of site/building sharing agreements with other operators, these revenues should not be netted from rental costs. Please indicate these revenues in Revenue sheet under Revenues from renting network sites/buildings to other parties/operators (D-25.1) Please note that if no field for site and building rental costs exists on the respective indirect cost sheet, costs should be allocated under J1-5 Facility Management. In particular, all rental costs for office & administrative buildings should be allocated there. H Power Energy costs for infrastructure operations (e.g., in network, call center, facilities, etc.) Important note: If an operator has own power generators (e.g., for powering network sites), all cost items related to the operation & maintenance of these generators (incl. personnel related cost) should be allocated to the cost type Power. Please note that if no field for power costs exists on the respective indirect cost sheet, costs should be allocated under J1-5 Facility Management. In particular, all power costs for office & administrative buildings should be allocated there. I Advertising Costs related to above the line advertising space, such as airtime on TV/radio, space in newspaper or billboards, but also costs for below the line marketing, such as events, sponsoring, mass mailings, etc. In the Marketing function please allocate all Advertising cost for overriding campaigns (image campaigns, product/service launches, etc.) For Sales this cost type comprises all cost for channel-specific marketing activities (brochures, event, leaflets, giveaways, posters), that are driven by the operator, typically the marketing department. For the activity of Customer Relationship Management (CRM), the advertising cost category should include mass mailings, Loyalty programs or customer magazines should be allocated here. However, not allocated here should be the costs for loyalty points which may be traded into free downloads or handset subsidies. These will be captured on worksheet K Subsidies and Commissions under the category of Loyalty Subsidies. J Marketing Coops All costs related to channel specific marketing activities driven by the indirect retail partner (e.g., supporting an independent dealer who is advertising a new tariff of the operator in a local newspaper, etc.) Support fees allocated here are bound to marketing activities and only paid out if the partner provides an invoice of any other proof that marketing cost have been incurred. The marketing coops may be paid out as a lump sum, transaction oriented (per GA/prolongation) or when passing a set hurdle (e.g. if an additional x GA are made within a month). Please net cost by marketing support fees received by the OEM.
10

Field No. K Field Name Other dealer expenses Description Any other support fee paid to the retail partner as a lump sum (e.g., rent, power, cleaning.) Please also allocate here any marketing support fees that are paid out to the retail partner without any proof that they have been used for marketing activities (that is, no invoice has to be provided.) Any transaction-oriented commissions related to a specific sales event (e.g., customer acquisition/retention) are recorded on worksheet K Subsidies and Commissions. Costs related to performing clearing and settlement activities for transactions between roaming partners, typically provided by a third party (financial institution, business process outsourcer, technology services company, etc.). Costs of telephony for inbound calls (toll-free phone numbers) and outbound calls outside the operating network. All postal charges that are incurred due to outbound mailings (e.g., billing statements, reminders, etc.) Costs in relation to the check of credit worthiness or credit score of a new customer in the activation process. These are typically costs the operator has to pay to an external agency or bank. Costs incurred in relation to customer transactions in the process of credit and collection. Costs incurred for bank charges (excluding interest costs) for the general finance processes of the operator. Costs for repair of handsets by handset suppliers. Other costs include : Low value goods (books, office supply, spare parts, tools, low value IT goods, etc.) Travel expenses (including daily allowances, meals, expenses for a rental car, accommodations [including renting of a project house, temporary apartment, or similar living arrangements]) Costs for company cars that are not related to salary packages of employees (e.g., pool cars for the technical field force or sales representatives), including fuel, insurance and repair costs for pool vehicles Telephone charges Insurance premiums (unless handset related.) Please note that insurance costs should be allocated to the relevant activities (e.g., insurance of network site should be stated under operate sites, whereas fire insurance costs for the main office building should be allocated to facility management, Other expenses which are usually of minor nature, such as business lunches, car washing, car parking, translation services, etc. The cost type Other may include other costs depending on the main process. These costs are described in detail in the respective sections. Activated/capitalized personnel costs in relation to development of Network and IT assets (excluding civil engineering projects), that have to be shifted back to indirect costs in line with the CAPEX-OPEX shift. This is a thereof cost position and as such must also be included in the Personnel cost category. Please note that this field is mandatory (unless value for given activity is 0)
Clearing House
M N O
Direct Telephone Charges Postal Charges Bank/ Transaction Charges
P R
Supplier Repair Fee Other
Personnel, thereof capitalized
11

Field No. T Field Name External Services, thereof capitalized Description Activated/capitalized labor content of external services costs in relation to development of Network and IT assets (excluding civil engineering projects), that have to be shifted back to indirect costs in line with the CAPEX-OPEX shift. This is a thereof cost position and as such must also be included in the External Services cost category. Please note that this field is mandatory (unless value for given activity is 0)
12
Customer Segmentation
Segment Business customers Description All customers that have a tax number and/or are listed in the trade registry and are thus considered as businesses by the state and have also registered this number with the mobile operator. The tax or trade register number is typically printed on the bill for tax purposes. All residential clients not defined as prepaid customers. A customer is considered to be a prepaid client, if: there is no defined contract duration and there is no fixed monthly revenue flow, either from a monthly base fee or a monthly minimum charge Please note that all prepaid customers that were inactive for more than 6 months are considered as churned prepaid customers (F212) and should not be counted as prepaid customers.
Field No. CS1
CS2 CS3
Residential postpaid customers Prepaid customers
CS4
Wholesale (customers of Service providers / MVNOs)
Customers of service providers and MVNOs that are not customers of the operator. A customer is considered as a customer of the MVNO if all customer care activities are handled by the third party. If the operator performs the customer care activities, customer should be considered as own customer. Please do not count here Service Providers nor MVNOs themselves.
Please note: Business Customers, Residential postpaid customers and Prepaid customers altogether are referred to as Net Customers (CS1+CS2+CS3).
13
Sheet B - Contact Information

Field Name Company Responsible contact Reporting period (financial year) Participants company name. Name, position, fax, email and phone number of main contact on participant side Reporting period (typically your financial or budget year) covered by the cost and KPI data in the workbook. Please note that GCB requires you to report data for exactly twelve months. However, these twelve months may differ from the calendar year. Monetary unit used in the data input workbook. If the country of the operator participates in the European monetary union, please input all costs in EUR. Otherwise, please input costs in the monetary unit of your financial accounts. Description
Field No. B-1 B-2 B-3
B-4
Monetary Unit
14
Sheet C - Total Cost Overview
The Total Cost Overview shows the total operating cost position of the operator. In general, there are no inputs required by the operator as the data is drawn from entries to the fields in the data input workbook. It should, however, be used as a cross check for the values as described in the table below. Field No. C-1 Field Name Indirect Cost Summary Description Overview showing sums of all indirect costs by function and cost type (from all indirect cost sheets.) There are no input fields in this section as this is only intended as an overview. Please use this section for plausibility and cross-checks. Overview showing sums of all direct costs (from sheet Other Direct Costs). Subsidies are not shown here, since this is a residual value of direct costs of handsets (trading goods) and the respective handset revenues. There are no input fields in this section as this is only intended as an overview. Please use this section for plausibility and cross-checks. This is an input field: Please fill in the sum of total costs from the companys official Profit and Loss Statement for the respective financial period. Please compare the sums to check for plausibility. Please comment on discrepancies in the comment fields. Reconciliation should be provided to ensure that all costs have been accounted for. This is an input field: Please fill in total official number of FTE. Compare the sums to check for plausibility. Please comment on discrepancies in the comment fields. Please compare the sums to check for plausibility. Please comment on discrepancies in the white comment fields. Sum of reported subsidies (from sheet Subsidies and Commissions). Sum of reported overdue receivables and bad debts (from sheet Working Capital).
C-2
Direct Costs
C-4
Total costs official P&L
C-5
Plausibility check Total Costs
C-6
Plausibility check Total FTE Plausibility check Total FTE Subsidies Total overdue receivables and bad debts
C-6.1 C-7 C-8
15
Sheet D - Revenues
Please provide your revenue information along the dimensions of revenue categories and customer segments. The various revenue categories are explained in the table below. For the split of revenues between Business, Residential Postpaid and Prepaid Customers, please refer to section 3 Customer Segmentation. The column Wholesale (Mobile Virtual Network Operators (MVNOs) and service providers) refers to the net payments from service providers and MVNOs. In case MVNO revenues cannot be split up by category, they have to be reported as one aggregate figure in field D-19 Other. Please report Gross-Revenues including the share of revenues passed on to content providers. Please state the cost of the content providers in sheet L - Other Direct Costs. Field No. D-1 Revenue Type SIM Card Activation Description Total revenues resulting from one-time fees charged for the activation of the SIM card. Please include here also revenues from number portability and allocate it to residential post-paid as it should be the largest segment. Total revenues resulting from one-time fees charged for the activation of additional services, e.g., VAS. Total revenues resulting from monthly base fees charged to recover the handset subsidies granted at the beginning of the contract duration. Please also include fees associated with contract cancellations. Total revenues resulting from monthly base fees charged for the provision of the mobile voice service. Please also allocate here all fixed fees that are paid in conjunction with bundles of free minutes. Flat rate revenues and lost limits related to voice are also included here. If the monthly fee is a combined fee for voice and data, please do the split and allocate here the part for voice in order to obtain meaningful revenue per minute. Total revenues resulting from monthly base fees charged for the provision of the mobile service for SMS/MMS or data only, if applicable (e.g., SMS/MMS monthly fees, fees for GPRS/UMTS data card usage.) Revenues from not fully utilized SMS of data tariff contingents should be allocated here as well (e.g., if a customer has bought a package of 100 SMS, but only sends 70 SMS, the revenue for the remaining 30 SMS should be allocated here). If the monthly fee is a combined fee for voice and data, please do the split and allocate here the part for data in order to obtain meaningful Revenue per MB. Total revenues resulting from voice minutes, including voice mail revenues. Please note that revenues related to monthly bundles of free minutes are included in D-4. Total revenues resulting from pure messaging services for SMS/EMS usage. Note that premium rated SMS are included in D-9. Total revenues resulting from pure messaging services for MMS/IM usage. Note that premium rated MMS are included in D-9.
D-2 D-3
Additional Service Activation Monthly Fee Handset related
D-4
Monthly Fee Voice
D-5
Monthly Fee Data only
D-6
Voice MOU
D-7
Text Messaging (SMS)
D-8
Advanced Messaging (MMS/IM)
16

Field No. D-9 Revenue Type Premium Rated Messaging Description Total net revenues from premium rated message services charged to mobile customers. This includes both messages sent (e.g., voting, mobile payment, etc.) and messages received (e.g., news, other information, etc.) Please report Gross-Revenues including the share of revenues passed on to content providers. Please state the cost of the content providers in sheet L - Other Direct Costs. Premium service revenues related to facsimile- or e-mail are also included in this category. D-10 Premium Rated Voice Total net revenues from premium rated voice connections charged to mobile customers (e.g., call to information desk, toll-free numbers, voting, competitions, chat lines, etc.) Please report Gross-Revenues including the share of revenues passed on to content providers. Please state the cost of the content providers in sheet L - Other Direct Costs. Total revenues resulting from pure mobile data traffic. This refers to WAP usage, internet usage (include web browsing and e-mail transfer.) The revenues do not cover any revenues for premium rated services or content and fixed revenues for data bundles. Please report Gross-Revenues including the share of revenues passed on to content providers. Please state the cost of the content providers in sheet L - Other Direct Costs. Total revenues that result from mobile customers downloading content via a mobile device (e.g., ring-tones, music, upgrades, news, etc.) Please report Gross-Revenues including the share of revenues passed on to content providers. Please state the cost of the content providers in sheet L - Other Direct Costs. Revenues from mobile customers for value-added services which are not covered by the sections D-1 through D-12, above (e.g. video-telephony.) Please report Gross-Revenues including the share of revenues passed on to content providers. Please state the cost of the content providers in sheet L - Other Direct Costs. Revenues from charging customers for directory services calls (info requests for subscribers phone numbers). Total revenues resulting from special services offered to third parties (commercial entity) that enable the party to build a relationship or to get in (commercial) contact/transfer with mobile customers. This includes advertisement services (SMS), mobile marketing, mobile payment services, premium number provision, etc. Total revenues resulting from customer roaming, including all data and messaging revenues. Total revenues resulting from interconnection. Total revenues resulting from visitor roaming, including all data and messaging revenues. Please allocate here any revenues from machine-to-machine cards (M2M). All other revenues that cannot be allocated to the categories previously mentioned. Any revenues from selling network capacity to wholesalers and MVNOs that could not be split out to the above categories should be allocated here.
D-11
Data Traffic
D-12
Content Download
D-13
Other Value-added services
D14.1 D14.2
Directory Services Revenues from 3rd party services
D-15 D-16 D-17 D-18 D-19
Customer roaming Interconnection Visitor roaming M2M Other
17

Field No. D-20 Revenue Type Handset sales Description Total revenues resulting from mobile handheld devices (including voice handsets as well as data-centric devices (e.g., Blackberries). The revenues reported here should be the revenues received from the customer (e.g., if the handset is sold for $1.00 plus contract, only $1.00 should be recorded here). Revenues from handset leasing contracts should also be reported in this category. Total revenues for accessories sale (e.g., headsets, car kits, etc.) Total revenues resulting from mobile customers insuring their mobile devices. Please report Net-Revenues only, excluding the insurance premium passed on to insurance companies. Total revenues resulting from mobile customers repairing their mobile devices. Total revenues resulting from fees charged for calling the call center hotline (e.g., premium rates for voice minutes, fees for change of contract details, etc.) Total revenues resulting from billing, credit & collection activities (e.g. issuing of paper bills, second bill, detailed bill, fees for suspensions due to fraud, overruns, etc.) Revenues from site and building sharing with other operators for network related infrastructure, e.g. sites for base stations (Please also refer to Site and rental cost type) Revenues from sharing own lines with other operators
D-21 D-22
Other Equipment Sales Handset Insurance
D-23 D-24
Handset Repair Revenues Call Center Revenues
D-25
Billing, Credit & Collection Revenues Revenues from renting network sites/buildings to other parties/operators Revenues from renting leased lines to other parties/operators Other mobile related Revenues Other revenues: Non-mobile related
D25.1 D25.2 D-26
Other mobile related revenues that have not been listed above. Contrast to D-19: if revenues can be differentiated into segments, the please report these revenues under D-19, else here. Please provide the total revenues resulting from all non-mobile related activities (e.g. rental revenues excl. network infrastructure sharing, revenues from the sale of modems or phone cards from the fixed line unit, etc.) Please indicate in comment fields, which revenue categories are included. Please provide the total revenues from the companys official Profit and Loss Statement for the respective financial period. Please make sure to double check the validation field below the input field. Please provide the EBITDA from the companys official Profit and Loss Statement for the respective financial period. Please provide the reported ARPU values.
D-27
D28.1 D28.2 D28.3
Total revenues ("official" P&L) EBITDA (official) ARPU from operator
18

Field No. D-29 Revenue Type ARPU Calculation Description The GCB calculates a standardized ARPU to ensure comparability. Therefore, the ARPU shown in the GCB can deviate from the values reported by the individual operators. Please note in this category the ARPU for each segment reported and validate deviations from the ARPU calculated for the GCB. The formula used in the GCB is as following: Monthly Fee Handset Related D3 + Monthly Fee Voice D4 + Monthly Fee Data D5 + Voice MOU D6 + Data/VAS D7-D13 + Customer Roaming D15 + Interconnection D16 = Total ARPU relevant revenues/Average customer base in reporting period F2 Sales KPI = GCB ARPU Please make sure to double check the validation field below the input field. Please put here the ARPU per customer segment per Sales channel. For the definition of the different customer segments please refer to section 3 Customer Segmentation. For the definition of the sales channel, please refer to section 9 F1Indirect Cost Sales and make sure that you apply the same split that is used for information on Sales indirect cost, Sales KPI and Subsidies and Commissions. Please calculate the ARPU in accordance with the GCB logic, as defined in D-29. Revenues from a customer are attributed to the channel where the last contract was closed or prolonged usually combined with a subsidy. (For example, if a customer closed his contract originally in a shop but the contract was prolonged by the call center, the revenues are now counted as call center revenues.) Total mobile revenues for business and postpaid segment without other mobile-related revenues. Total mobile revenues including revenues from all segments without non mobile related revenues. Total mobile revenues including revenues from all segments without non mobile related and other mobile related revenues.
D-30
ARPU per Customer Segment per Sales Channel
D-31 D-32 D-33
Mobile revenues (BC & postpaid) Mobile revenues Mobile service revenues
19
Sheet E1 - Indirect Costs - Network

7.1 Network Reference Structure
Please refer to the following depiction of the GCB network reference structure for further questions regarding the following definitions.
ECB Network Reference Structure
= Access Layer Elements = Core Layer Elements (Voice) = Core Layer (Packet Switched) = IT = VAS-Platforms
VLR BSC BTS TRX TRX TRX VLR BSC MSC GMSC MSC
= Transmission Access = Transmission Core
PSTN and other mobile networks
HLR
BTS
Network VAS - Platforms IN SMSC WAP Gateway Voice mail GGSN
IT Portal, CRM, Billing, Blackberry, etc
MMSC
Node B CHC CHC CHC
RNC
SGSN
IP Networks
7.2 Network Activity Definitions

Field No. E1-1 Segment/Activity Access Layer Description This activity includes all costs related to engineering, deploying, operating and optimizing: Base transceiver stations (BTS) + Node Bs Base station controllers (BSC), Base Station Subsystem (BSS) + Radio network controllers (RNC) All sites and the corresponding civil infrastructure (as well as engineering activities for the access layer transmission infrastructure) are included here. Activities related to the deployment and operation of transmission elements (such as microwave links or leased lines) should be included in E1-5, instead. Please note that the IT cost for the operating systems of the network elements is included under the Network Section (Access / Core) and not in the IT section.
20

Field No. E1-1.1 Segment/Activity Access Layer Engineer Description This includes all engineering activities such as design, simulation, network structure planning as well as migration planning and scheduling of roll-out mile stones for the access layer infrastructure. Also included are engineering activities related to the transmission infrastructure within the access layer. This includes, but is not limited to: Mapping and analysis of resource requirements (including cell and capacity planning) Design and specification of resource & infrastructure capabilities Planning of resource withdrawals or phase outs. This activity is specific to access elements described under E1-1. This activity is concerned with the set-up, implementation, testing and roll-out of the access network as well as upgrades to the existing network and dismantling of sites. This includes all activities that relate to the acquisition of a site such as: Site selection and acquisition Site audits & legal reviews (including documentation review, counseling and opinion making, review of contracts and support in potential court proceedings) Legal fees, acquisition costs, PR spending. This activity covers both construction as well as dismantling of civil site infrastructure in the access network. This includes activities such as: Project management (including placing of installation orders and supplier management) for construction as well as dismantling Cable tray installation Site handover and civil infrastructure documentation of e.g. safety measures Important note: Civil construction work (underground, foundations, site work, fences, etc.) is not considered OPEX but rather Assets (please refer to section 21.1 for an explanation on the CAPEX-OPEX shift.) Please note that deployment activities related to transmission lines, in particular microwave links, are not considered here, but under Deploy / operate Transmission (E1-5)
E1-1.2
Access Layer Deployment and deinstallation Access Layer Deployment Site acquisition
E1-1.2.1
E1-1.2.2
Access Layer Deployment / Deinstallation Civil site infrastructure deployment / deinstallation
21

Field No. E1-1.2.3 Segment/Activity Access Layer Deployment / Deinstallation Technical site infrastructure deployment / deinstallation Description This activity covers both deployment as well as deinstallation of radio related technical site infrastructure such as BTS, Node B cabinets, antennas or cabling in the access network. All non-technical deployment related activities should be allocated in the category above, or, in case of civil infrastructure in ASSETS. Technical deployment includes activities such as: Project management of radio hardware installation (including placing of installation orders) Radio hardware installation (BTS/Node B cabinets, but also BSC equipment) including configuration and installation of initial capacity Antenna installation Cabling Electrical, alarm and air-condition installation Technical site documentation Initial configuring & activations of network elements Testing & acceptance Delivery & deployment logistics for network components such as BTSs and Node Bs (excluding spare parts management, which should be put under E1-1.3). Important notes: This activity only includes initial installation of capacity elements such as TRX or channel element cards / boards. Optimization of the initial deployment should not be included. The same applies to optimization and installation of additional capacity elements which should be allocated in the categories below. Please note that deployment activities related to transmission lines, in particular microwave links, are not considered here, but under Deploy / operate Transmission (E1-5) E1-1.2.4 Access Layer Deployment Physical capacity deployment Refers to the physical (hardware) installation or removal of capacity after the deployment has been completed. Includes the installation of additional antennas if necessary. Typical activities are: TRX and channel element card installation Hardware based channel element installations Physical capacity removals Testing This activity refers to all software based capacity extensions. This includes remote as well as on-site upgrades of BTS and Node B software for e.g. higher bandwidths (e.g., EDGE, HSDPA, HSUPA) through Software Defined Radio (SDR) as well as increases in capacity through software (e.g., remote, software controlled activation of capacity elements). Includes testing.
E1-1.2.5
Access Layer Deployment Software based capacity deployment
22

Field No. E1-1.3 Segment/Activity Access Layer Operate Description Operation and maintenance of sites infrastructure and access layer elements. This includes, but is not limited to: Preventative and scheduled maintenance activities and repair & replacement activities 24-hour service for restoring or replacing of failed resources/infrastructure components Energy for network elements, air conditioning, etc. Annual site rental and other annual fees (e.g., license costs.) In addition to this: Inventory management (access elements) incl. collection of configuration data Warehousing & stock level management (access elements) Logistics relating to access layer operation & maintenance. Security services. A distinction has to be made between: (a) Site Rental, where only costs for site and building rental are charged. Operators renting sites out to other parties should net costs for site and building rental with revenues from renting out part of the sites. Operators lending sites from a third party should allocate their respective costs for rent under the GCB cost type "site & building rental". (b) Service Rental where the lender also provides an element of service/maintenance. The costs for operating/maintaining the site should be allocated to Personnel or External Services, whereas the costs related to rental should be allocated in Equipment Rental or Building & Site Rental for both parties. Operators renting out sites should net cost allocated to the respective GCB cost types with revenues coming from third parties. In the KPI section, please report all used sites/logical elements only for your own mobile operations. E1-1.4 Access Layer Optimize Refers to activities related to the continuous modification of the radio interface for improving the reception quality and coverage, as well as the cell efficiency. Refers to parameterization of TRXs/channel boards and the modification of antenna positions, including processes that support these activities: On-site measurement of signal strength and radio reception Analytical processing of measurement data as input for parameterization Evaluation of network performance and drive tests This activity applies to the Access layer level only. Please note that Access Layer - Optimize does not refer to activities related to strategic and network structure planning, which are included in Access Layer Engineering (E1-1.1)
23

Field No. E1-2 Segment/Activity Engineer / operate core layer Description Refers to activities related to the core layer. Core elements are described in E1-2.1 and E1-2.2. Activities on associated infrastructure elements (as well as engineering activities for the core transmission layer) are also considered in this section. Deployment as well as operations of transmission elements, however, are not included, but should be included in Field No. E15. The Engineer / operate core layer activities include, but are not limited to: Design, resource and structure planning of core elements Deployment of core elements Operation & maintenance of core elements. Please note that the IT cost for the operating systems of the network elements is included under the Network Section (Access / Core) and not in the IT section. Please indicate split between engineer/development and operate activities E1-2.1 Engineer / operate core layer - Engineer / operate voice core Activities as described under E1-2, with a focus on voice core elements: Mobile Switching Centers (MSC + UMSC) Network Subsystem (NSS) Gateway Mobile Switching Center (GMSC) Home Location Register (HLR) Authentication Center (AUC) Visitor Location Register (VLR.) This also includes technical responsibilities for the following areas: Roaming Billing Mediation Signaling system (SS7, Signaling Transfer Point (STP)) Service Switching Point (SSP) Please indicate split between engineer/development and operate activities E1-2.2 Engineer / operate core layer - Engineer / operate packetswitched core (data) Activities as described under E1-2, with focus on packet-switched core elements: Serving GPRS service node (SGSN) + 3G-SGSN Gateway GPRS Support Node (GGSN) IP Routers Charging Gateway. Please indicate split between engineer/development and operate activities
24

Field No. E1-3 Segment/Activity Engineer / operate network Value Added Services Platforms (VAS) Description Refers to the design, planning, implementation and operation of network related VAS platforms. This includes, but is not limited to: Design and architecture planning Deployment and installation of new platforms Preventative and scheduled maintenance activities Repairs & replacement of equipment. Please note: The split between network and IT VAS is an arbitrary one. Your definition may deviate. Please make sure that you follow the GCB definition closely! Network VAS according to the GCB definition includes activities that are related to providing general network value added services and VAS services platforms as described below, which are typically associated with the network due to historical reasons. Please note that this may also include seemingly pure IT services or hardware (e.g., fully virtualized SMS or MMS platforms). Other value added services hardware and software not mentioned below is deemed to be IT-related by GCB and should thus be allocated to the IT assets section. Examples for such IT-related VAS could be: applications such as Hotel-Finder, Greeting SMS or portal content. These applications utilize the network VAS platforms described below, but are hosted on distinct (IT based) application servers. As a result, they are considered in the IT section of this workbook (Section 15 I1-1.2.2 / I1-2.2.2) E1-3.1 Engineer / operate network Value Added Services Platforms (VAS) Voice-related VAS / intelligent network (IN) Activities as described under E1-3, with focus on voice-related VAS and intelligent network elements. This includes, but is not limited to, activities related to: Voice Response Unit (VRU) Voice Mail System (VMS) Interactive Voice Response (IVR) (not call center related) Intelligent Network (IN) Intelligent Peripheral Service Control Point (SCP.) Please indicate split between engineer/development and operate activities Activities as described under E1-3, with a focus on SMS platform elements. This includes, but is not limited to, activities related to: SMSCenter (SMSC) & SMS-GMSC, SMS-IWMSC Cell Broadcast Center (CBC.) Please indicate split between engineer/development and operate activities Activities as described under E1-3, with a focus on MMS platform elements. This includes, but is not limited to, activities related to: MMS Center. Please indicate split between engineer/development and operate activities Activities as described under E1-3, with a focus on platform elements related to data traffic, that is, IP traffic other than SMS and MMS. This includes, but is not limited to, activities related to: WAP Gateway (WAP) DNS-Server (service related) Please indicate split between engineer/development and operate activities Firewall & proxy servers (service related.)Please note: this does not include costs associated with developing and operating applications such as a portal or a Blackberry service. This activity only provides the basis for data driven services.
E1-3.2
Engineer / operate network Value Added Services Platforms (VAS) SMS-related Engineer / operate network Value Added Services Platforms (VAS) MMS-related Engineer / operate network Value Added Services Platforms (VAS) Data related
E1-3.3
E1-3.4
25

Field No. E1-3.5 Segment/Activity Engineer / operate network Value Added Services Platforms (VAS) Other Description Activities as described under E1-3, with a focus on platform elements that have not been addressed in sections E1-3.1 to E1-3.5. This includes, but is not limited to, activities related to: Location Server (please note that location based services based on this server should be considered under IT) Payment Server OTA System Number Portability Server Push-to-Talk Server Paying fees to receive number blocks for any other-than-mobile numbers, such as those for fixed line numbers enabling you to offer such numbers to your customers for differentiation purposes. Please indicate split between engineer/development and operate activities Refers to network monitoring and network traffic management. The activity only includes the network monitoring and management activities within the Operations & Maintenance Center (OMC) Network Operations Center (NOC) Network Management Center (NMC) In particular, the following actions are part of this activity: Monitoring and managing resource performance Monitoring and managing traffic Monitoring resource failures in real-time (including resource failure event analysis, alarm correlation and filtering, failure event detection and reporting) and initiating and monitoring corrective actions Supporting localization of problems in the field Providing 2nd level support for your end-customers (1st level to call center) Please note that the development and maintenance of the underlying network management systems (OSS and BSS software) should be part of the IT section (Section 15, I1-1.3. / I1 2.3.) Deployment and Operation activities with regards to OSS probes and other OSS infrastructure which is nested directly in the network will be considered in the network section and not in the IT section. E1-5 Deploy / operate transmission layer Refers to deployment and operations activities related to transmission technologies that establish the physical links between the different network elements (e.g., BTS, MSC, Switches, HLR, etc.) in the access as well as core networks. Within the OSI reference model this relates to physical link layer technologies (layer 1 and layer 2), examples of which would be: PCM, PDH, SDH/SONET, and WDM. Please note that the deployment and operation of transport protocols of the OSI layer 3 or higher (e.g., TCP/IP) should be considered in the sections above (access or core layer.) Please also note that a distinction between access and core transmission has been made (please refer to E1-5.1 and E1-5.2) which is further broken down into activities related to leased lines, microwave links and own transmission lines. Please note that engineering activities for the transmission layer are either included in access layer engineering or core layer engineering as these kinds of engineering activities are directly interwoven.
E1-4
Network monitoring and management
26

Field No. E1-5.1 Segment/Activity Deploy / operate transmission layer Deploy / operate access transmission Description Access Transmission refers to activities related to links that connect: BTS and BTS, BTS and BSC, Node B and RNC BSC and MSC, RNC and UMSC Please note that related engineering activities should be considered under access layer engineering (E1-1.1) E1-5.1.1 Deploy / operate transmission layer Deploy / operate access transmission - Deploy / operate leased links Refers to the activities defined under E1-5 regarding leased lines for the access network. This includes, but is not limited to: Deploying and operating node equipment Managing network interfaces with the leased line network. Please note that leased lines can utilize all kinds of transmission technology including wire, fiber and microwave links! If a line is leased all costs associated with it should be placed in this category. Refers to the activities defined under E1-5 regarding the deployment of microwave links in the access layer. This category should only be used for own microwave links. Leased microwave links should be allocated to leased lines.
E1-5.1.2
Deploy / operate transmission layer Deploy / operate access transmission - Deploy microwave links Deploy / operate transmission layer Deploy / operate access transmission - Operate microwave links Deploy / operate transmission layer Deploy / operate access transmission - Deploy / operate own transmission lines
E1-5.1.3
Refers to the activities defined under E1-5 regarding the operation and maintenance of microwave links in the access layer. This category should only be used for own microwave links. Leased microwave links should be allocated to leased lines.
E1-5.1.4
Refers to the activities defined under E1-5 regarding owned wired connections. This includes: Deployment of new transmission lines Operation of node equipment. Important note: Civil construction work (underground, foundations, site work, fences, etc.) is not considered OPEX but rather Assets (please refer to section 21.1 for an explanation on the CAPEX-OPEX shift.)
E1-5.2
Deploy / operate transmission layer Deploy / operate Core transmission Various Activities
Core Transmission refers to activities related to links that connect: MSC and MSC, MSC and SGSN, SGSN and GGSN, etc. Roaming and interconnection lines. Refers to activities as defined under E1-5 for establishing transmission links in the core network. The subcategories are defined as in E1-5.1.1 to E15.1.4. Please note that engineering activities related to core transmission should be considered under core engineering/operate (E1-2) Refers to overhead and support activities regarding networks. Encompasses the head of the network department and managers who manage other managers and thereby supervise more than 3 activities. Respective administrative assistants and similar support personnel (working directly for the department heads and managers defined here) should be allocated here as well. This activity encompasses all activities concerned with testing handset compliance with the network and basic VAS. It does not include testing of network equipment (such as BTSs) or testing specific applications (such as portal access browsers.)
E15.2.15.2.4 E1-6 E1-6.1
Support & overhead Manage network
E1-6.2
Handset testing
27

Field No. E1-6.3 Segment/Activity Other Description Refers to network support activities which cannot be assigned to single activities listed above. This includes, but is not limited to: Network Strategy & Technology Evaluation R&D Network Communication Security End-to-end and equipment testing It also refers to management support processes Support for risk management Business case preparation Network insurance, disaster recovery, etc. Note that budgeting and reporting (which represents a controlling activity not specific to the network section), should not be captured here. Rather, such activities should be captured under the Support & Overhead section within Controlling.
28
Sheet E2 - KPIs - Network

8.1 Usage KPIs
Field No. E2 I. Usage
KPI General comments:
Description
I. Traffic Categories Outbound on-net thereof Access-Access: Refers to traffic that utilizes the air interface twice (e.g., on-net call between two network users.) Outbound on-net thereof other: Refers to traffic originating from the customer in operators own network and terminating within the same network without a second air interface (e.g., mobile call from the customer to the operators call center or to the mailbox.) Furthermore, traffic that terminates on the integrated fixed line network (if any) for no interconnection fee should be included here. Outbound off-net thereof National Mobile: Refers to national interconnection traffic to other mobile operators. Outbound off-net thereof National Fixed: Refers to national interconnection traffic to fixed line operators. Outbound off-net thereof International Fixed: Refers to international interconnection traffic to fixed line operators. Outbound off-net thereof International Mobile: Refers to international interconnection traffic to other mobile operators. This also includes operators that are within the same group but in another country than the originating operators network. Inbound generated by the operator: Refers to traffic that is generated within the operators network and terminates at the customers handset (e.g., greeting SMS, call center call to the mobile customer.) Inbound off-net: Refers to traffic that originates from outside the operators network and terminates at the customers handset. II. Call type and duration specification For KPIs E2-1 to E2-3, calls to be counted are defined as a combination of one or more of the following call types: 1) call drop (call attempt being dropped before being answered) 2) unsuccessful call attempts due to network set-up failure 3) unsuccessful call attempts due to a non-existent number 4) call attempts - receiving party engaged 5) call attempts receiving party not answering 6) answered calls that cannot be charged to customers (e.g., test calls) 7) answered calls that are theoretically billable in the charging system but are not charging-effective to the customer (e.g., toll free numbers) 8) answered calls that are billable and billed/charged to the customer. Please note that calls that experience a failure interruption after the call attempt has been answered are not considered in a separate category, but should be included under the types 6, 7 or 8, as defined immediately above. Call duration definitions in KPIs E2-1 to E2-3 can include one or more of the following: Set-up duration (SD): time between call request and set-up of the
29

Field No. KPI Description connection Waiting duration (WD): time between call set-up and answer by callreceiving party Call duration (CD): time between answer of call attempt and the end of the call.
E2-1 Network MOU
Refers to the total time of traffic channel occupation. The following call types (see definition in E2, above) should be included: 5,6,7,8. Total minutes should include waiting duration (WD) and call duration (CD) but exclude set-up duration (SD.) MOUs sold to MVNOs should also be included. Refers to minutes of use (MOU) that have actually been charged to clients. The following call types (see definition in E2, above) should be included: 8 Please note that MOU that are within the scope of a monthly base fee should also be considered here. However, traffic to toll-free numbers should be excluded. Charged / billed MOU should include call duration (CD) but exclude waiting duration (WD) and set-up duration (SD.) MOUs sold to MVNOs should be reported separately in the column Visitor Roaming and MVNO Traffic. Refers to the number of successfully completed call attempts. The following call types (see definition in E2, above) should be included: 6,7,8. For handling of calls from MVNOs, see E2-2. Refers to all theoretically billable SMS. This includes SMS that failed termination as well as SMS for testing purposes. For handling of SMSs sold to MVNOs, see E2-2. Please note that machine-to-machine (M2M) SMS should be allocated separately. Examples of systems/services that are using M2M SMS are metering systems for heat or electricity, road toll systems, and SMS based security or positioning systems. Refers to all theoretically billable MMS. This includes MMS that failed termination as well as MMS for testing purposes. For handling of MMSs sold to MVNOs, see E2-2 Refers to theoretically billable data traffic related to activities such as mobile browsing, WAP, email and other IP traffic. Please note that WiFi traffic should be excluded from the benchmark. For handling of data volumes sold to MVNOs, see E2-2. Please also indicate the Share of data traffic to/from data-only broadband devices (e.g. dongles, tablets, etc.) in percent.
E2-2
Charged/Billed MOU
E2-3
# of successful calls
E2-4
# of billable SMS
E2-5
# of billable MMS
E2-6
Billable Data Usage in MB
30

Field No. E2-7.1 KPI Average busy hour traffic in Access Network in [Erlang] Description Refers to the average Erlang traffic at the busiest hour of the 10 busiest days in the year (measured at the MSCs). The measure can be calculated as follows: 1. Identification of the 10 busiest days of the year. 2. Determination of the busiest hour of these days and the corresponding traffic in Erlang. 3. Calculating the average of the 10 samples. Please note that the point of reference for the measurements are the connections leaving the MSCs towards the radio access network (i.e., this comprises both incoming as well as outgoing traffic on the links between the MSCs and BSCs/RNCs.) Traffic leaving the MSCs towards the gateways or towards other MSCs should not be measured in order to avoid doublecounting. For identifying the busiest days and hours, please refer the global maxima of the accumulated traffic flows at all MSCs over the time period included in your data. Please do not consider local maxima at single MSCs. E2-7.2 Average busy hour traffic in Core layer (Voice) in [Erlang] Refers to the average Erlang traffic at the busiest hour of the 10 busiest days in the year (measured at the MSCs). The measure can be calculated as in E2-7.1 Please note that the point of reference for the measurements are the connections leaving the MSCs towards either external fixed (e.g. PSTN) / mobile networks (e.g. other PLMN) or other MSCs within your network. E2-7.3 Average busy hour traffic in Core layer (Data) in [GB] Refers to the busiest hour of the 10 busiest days in the year measured at GGSN and Serving GW (considering LTE), plus 2G/3G inbound roaming traffic measured at SGSN and LTE outbound roaming traffic measured at PDN GW (considering LTE). The measure can be calculated as follows: 1. Identification of the 10 busiest days of the year. 2. Determination of the busiest hour of these days and the corresponding traffic in Gigabytes. 3. Calculating the average of the 10 samples.
31
8.2 Access Network Infrastructure

Field No. E2-8 KPI Physical site types Description This section only contains information on physical site infrastructure in the radio access network that is the basis for installing the radio equipment such as BTS, Node Bs or antennas. A typical physical site includes some sort of real estate, a shelter or room for the radio equipment, power supply (e.g. connection to the power grid or diesel generator), air conditioning, cable trays, and a mast / antenna. Sites in the radio access network are clustered by certain physical built features. Please note that the type of network equipment hosted at a site has no impact on its physical classification. Roof-top site: A site where the mast and antennas are installed on the roof of a building while the equipment is typically hosted in a room within the building or an extra shelter outside (e.g. in case of a church). Rooftop sites may include a mast for antenna installations with a height of up to 15 meters. Towers: Tower sites are typically built in rural or hilly areas for coverage of large areas or when no other alternatives are available. A tower site typically consists of the tower for the antennas as well as a shelter. Mini-sites: Mini-sites typically lack one or more of the features of the above types. E.g. they do not contain a mast or a shelter. Examples in this category are micro or pico cell sites or repeater sites (typically provided for a maximum of 2-4 TRX). This may also include micro Node-Bs as well as small-scale indoor repeaters. Mobile sites: Mobile sites (GSM and/or 3G) are usually used only temporarily (e.g., during a festivity, sports event, etc.) and are removed after a certain period of time. Other site types: All other types of sites that do not fit one of the above categories. This section contains information on the radio hardware utilized within your radio access network. In contrast to sites, individual logical radio elements are counted in this section reporting period. 2G elements (cabinets): Base Transceiver Stations (BTS) for 2G (GSM / CDMA) networks. A site with different frequencies (e.g., GSM 900 and GSM 1800) or large capacity may have more than one element. This also includes GSM-repeaters that have an independent RF subsystem. 3G / 4G elements (cabinets): Node Bs for 3G (e.g., UMTS or EVO) and 4G (e.g., LTE) networks Please note: Combined logical elements should be counted within each technology once (e.g. 2G/3G elements should be counted once in 2G and once in 3G etc.) Please report all replacements / swaps of logical elements in this category. Elements are typically replaced due to outdated technology (e.g. upgrade from UMTS to HSDPA) or end of lifetime. Replacements due to technical fault should not be part of this category.
E2-9
Logical elements
E2-10
# of element swaps (replacements)
32

Field No. E2-11 KPI # of TRX or channel boards / cards Description Refers to the total number of operated capacity elements # of 2G TRX: Number of GSM transceiver units (both half-rate and full-rate TRX). 3G / 4G Channel Element Boards / Cards: Total number of 3G and 4G channel boards also known as channel cards (CHC) within 3G and 4G cabinets. Refers to the total number of operated 3G capacity elements installed on channel boards at the end of the reporting period. Channel boards are equipped with a set of channel elements (CE) (typically between 32 and 768 depending on the vendor.) Channel elements are assigned for modulating and demodulating of traffic streams. This category contains KPIs on all capacity related events during the reporting period. # of newly installed: Number of newly installed capacity elements (TRX and channel boards). This includes those contained within new BTS and Node Bs as well as additions to existing cabinets. # of decommissioned: Capacity elements removed during the reporting period. # repositioned: Refers to removal of a capacity element at one location and reinstallation at another. # physically upgraded (replacements / swaps): Refers to the number elements that were physically upgraded to new technologies such as EDGE or HSDPA or replaced due to general technology upgrades (e.g., lower power consumption). Please do not include swaps of elements due to normal maintenance work (e.g., technical failure). # upgraded through software (remote or on-site): Refers to the number of elements that were upgraded via software (software defined radio SDR). # of associated work events: Please note that the term work event refers to a work order of installing or deinstalling one or more TRX/channel boards. If in a single event more than one TRX/channel board gets installed the related work is nevertheless counted as one event. # of newly installed channel elements: Number of newly installed 3G capacity elements (channel elements on the boards). This includes those contained within new Node Bs as well as additions to existing cabinets. E2-14 # of cells / carriers at beginning of reporting period Cells Refers to the total number of either cells or carriers, as defined below in E214.1 E2-14.2, at the beginning of the reporting period. Refers to radio network logical objects that can be uniquely identified by a User Equipment from a (cell) identification (usually called cell ID) that is broadcasted over a geographical area from one RAN site / Access Point. A Cell is either FDD or TDD mode.
E2-12
Total # of channel elements on channel boards / cards
E2-13
Events during reporting period
E2-14.1
33

Field No. E2-14.2 Carriers KPI Description Refers to the total number of operating 3G/4G frequency carriers in the network. Please note that this does mean the number of times they have been deployed in all sites, NOT the number of different frequency carriers that are available for radio planning. For example, regardless of the frequency reuse pattern, a three-sector site has at least 3 carriers in either FDD network (only consider downlink carriers in FDD) or TDD network. More carriers can be used per sector for capacity enhancement or carrier aggregation. # of 3G carriers: o o o Number of the 5MHz UMTS-FDD frequency carriers; or Number of the 1.25MHz CDMA2000 frequency bandwidth; or Number of the 5MHz or 10MHz UMTS-TDD frequency carriers; or o Number of the 1.6MHz TD-SCDMA frequency carriers # of 4G carriers: o Number of the LTE frequency carriers regardless of their size, which can be 1.4 MHz, 3 MHz, 5 MHz, 10 MHz, 15 MHz and 20 MHz wide.
The relationship between cell and carrier In 3G/4G normal case, one cell (identified by a cell ID) has one carrier; in HSPA with carrier aggregation, one cell has more than one carrier (called component carriers - CC) but is still identified by one cell ID; in 3G non carrier aggregation case, one cell can be added with more carriers for capacity enhancement, however, logically its not one cell anymore as each carrier will have a separate cell ID; in LTE carrier aggregation, in contrast to HSPA carrier aggregation, each CC will have a unique cell ID, so logically each CC accounts for one cell. E2-15 Events during reporting period This category contains KPIs on all cells & carriers related events during the reporting period. # of newly activated: Number of newly activated cells/carriers. This includes those contained within new sites as well as additions to existing ones. # of deactivated: Cells/carriers deactivated during the reporting period. # reconfigured: Refers to number of existing cells that are upgraded to improve performance by advanced capacity / coverage enhancement (e.g. carrier aggregation in HSPA and MIMO upgrades). Routine / minor parameter reconfigurations at cell level should not be counted. Please note that TRX additions in 2G should NOT fall into this category (please include them only in field E2-13). Refers to BSCs/RNCs. For each category, please list number of logical elements in operation at year-end of the reporting year as well as new elements added in the reporting year. BSC (stand alone): Refers to the number of sites that host a BSC. RNC (stand alone): Refers to the number of sites that host a RNC. BSC & RNC (combined): Refers to the number of sites that host both a BSC and a RNC.
E2-16
BSC/RNCs
34

Field No. E2-17.1 KPI Site Sharing Description Refers to BTS/Node B and BSC/RNC. Please allocate the relative share of the respective site category in operation at year-end of the reporting year: Passive Site sharing: co-location, shared sqm and / or shared mast/tower in a same compound Passive Infrastructure Sharing: shared sqm + Mast/tower and other common infrastructure (knowing that level of sharing of common infrastructure may vary; e.g., antennas, feeders, shelter, energy, air cond., security) Active RAN Sharing: shared BTS/Node B and shared BSC/RNC (knowing that dedicated frequency (e.g., MORAN) or shared frequency (e.g. MOCN) may exist) Please use as basis for you calculation (denominator): total # of physical operated sites at year-end. Please indicate the share of those physical sites out of the total number of sites that you dont pay rent for, disregarding the reason (e.g. they are in your assets, they are given to you in a free-of-charge lease, etc.). Please use as basis for you calculation (denominator): total # of physical operated sites at year-end.
E2-17.2
Share of non-rented sites in %
35
8.3 Core and VAS Infrastructure

Field No. E2-18 Core KPI Description Refers to elements of the core network. For each category, please list number of elements in operation at the end of the reporting period as well as new elements added within the reporting period. # of MSCs (GSM) + UMSCs (3G): Number of main switching centers for GSM/UMTS and UMTS only. # of SGSN (GSM) + U-SGSN (3G): Number of service GPRS support nodes for GSM/UMTS and UMTS only. # of MME (4G) Number of Mobility Management Entities for LTE. # of SGW (4G) Number of Serving Gateways for LTE. # of Media Gateways: Number of media gateways in your network including Media Gateway Controllers. # of multilayer switches: Number of switches that provide extra switching functionality, such as prioritization above the typical level of an ordinary switch (e.g., above layer 2 of the OSI reference model). Please count all switches within the core network, which are not included in one of the above categories.
8.4 Transmission Infrastructure

Field No. E2-19 KPI Description Access Layer Transmission Infrastructure This includes: BTS/Node B connectivity: Refers to backhaul and interconnectivity links, such as BTS to BTS, BTS to BSC, Node B to RNC, etc. BSC/RNC connectivity: Refers to access integration elements backhaul and interconnectivity, such as BSC to BSC, BSC to MSC, BSC to SGSN, RNC to U-MSC, and RNC to SGSN, etc. Core Layer Transmission Infrastructure This includes: MSC/SGSN connectivity: Refers to links connecting core layer elements, such as MSC to MSC, MSC to SGSN, etc. Interconnection: Refers to links that provide interconnectivity with other operators networks. E2-20 # of own physical links at the end of reporting period Refers to the total number of physical node-to-node connections within each link technology and area that are owned and operated by the operator. Please note: 1-to-n multipoint set-ups of microwave links should be counted as n Repeaters are considered as part of a node-to-node connection. Refers to the total capacity of all lines in Mbit/s. For fiber lines please only state lit capacity.
E2-21
Own links capacity [Mbit/s]
36

Field No. E2-22 KPI km of own transmission lines # of new physical links in reporting period # of physical links leased from a 3rd party at the end of reporting period Description Refers to the physical length of owned transmission lines. This includes transmission lines that were built and operated by the operator only (as a result, dark fiber should not be included here.) Number of physical lines that were added in the reporting period. This includes dark fiber. Refers to the number of physical links that are leased from a 3rd party. If possible please distinguish between the technologies used (e.g., fixed line, microwave, and satellite links). If a separation of leased links based on transmission technology is not possible, please count all leased links in the category fixed line. Please note that the category Fixed Line Links (copper / fiber) includes copper lines and fiber lines that are provided with optical equipment (lit fiber) as well as lines without provisioning of optical equipment (dark fiber.) E2-25 Thereof Leased Fiber lines provided with optical equipment (lit fiber) Leased links capacity [Mbit/s] Refers to leased lines of lit fiber only (not dark fiber.) That is only fiber lines that are provided together with optical equipment are counted here.
E2-23
E2-24
E2-26
As described in (E2-21), but referring to leased lines. For fiber lines please only state lit capacity.
8.5 Network Quality and Coverage

Field No. E2-27 E2-28 E2-29 KPI Congestion Rate [%] Dropped Call Rate [%] Average call set-up time [msec] Years of commercial 2G network operations Description Percentage of blocked call setup and handover attempts (direct retry in call setup taken into account.) Percentage of traffic channel seizures resulting in a drop during call setup, handover, or established call. Average duration required to establish a circuit-switched call between terminals. That is, the time from the initiation of a call request to the beginning of the call message. Number of years your 2G network had been in commercial operation at the end of the reporting period. If you started during the year, please round up for >=6 months and down for <6 months. Example: You started commercial 2G operations in October 1995 and you are filling in data for 2011. As a result, at the end of 2011 you have been in business for 16 years and 3 months which would translate into 16 years. However, if you had started in March of 1995, you would enter 17years. Number of years your 3G network had been in commercial operation at the end of the reporting period. If you started during the year, please round up for >=6 months and down for <6 months. Example: You started commercial 3G operations in September 2007 and you are filling in data for 2011. As a result, at the end of 2011 you have been in business for 4 years and 4 months which would translate into 4 years. However, if you had started in February of 2007, you would enter 5 years.
E2-30
E2-31
Years of commercial 3G network operations
37

Field No. E2-32 KPI Years of commercial 4G network operations Description Number of years your 4G network (LTE, LTE-Advanced) had been in commercial operation at the end of the reporting period. If you started during the year, please round up for >=6 months and down for <6 months. Example: You started commercial 4G operations in November 2010 and you are filling in data for 2011. As a result, at the end of 2011 you have been in business for 1 years and 2 months which would translate into 1 year. However, if you had started in July of 2010, you would enter 2 years. Refers to the geographical coverage of different access technologies. Please provide information on end of year coverage for the reporting period. Please treat generation upgrades inclusively, i.e. EDGE coverage is always also GSM coverage (as EDGE cannot exist without GSM coverage), same for HSDPA/HSUPA and UMTS. Refers to the percentage of population that can be reached with the different access technologies within the given geographical coverage. Please provide information on end of year coverage for the reporting period.
E2-33
Geographical Coverage [%]
E2-34
Population Coverage [%]
8.6 Power Consumption

Field No. E2-35 KPI Annual power consumption of network in KWh Share of diesel powered sites [%] Share of backup diesel powered sites [%] Description Annual power consumption of network in KWh for operations as invoiced by suppliers. This does not include the power consumption for deployment of sites or any other installation services. Share of sites powered with diesel generators on regular basis (i.e. as primary power supply) Share of sites powered with diesel generators as a backup/secondary power supply solution (e.g. for sites which are supplied from electricity grid). Sites included in E2-36 should not be counted here.
E2-36 E2-37
38
Sheet F1 - Indirect Costs - Sales

9.1 Sales Activity Overview
Sales activities are structured by sales channels (direct vs. indirect channels and by channel type.) The costs reported in this section have to include all costs to sell as well as costs to serve, as long as the service activity is performed within the channel. For example, if a customer changes his contact details in an owned shop, the associated cost are allocated under F1-2 Operate Own Shops and not in the customer service section. For most of the direct channels, a split of costs to sell/serve by business and residential customers has to be performed. For definitions, see section 3 Customer Segmentation. If the costs are not readily available in this format, an estimate pertaining to the time to sell to business vs. residential customers should be used as a proxy to split costs accordingly. Please note the cost types that are specific to the sales area; Advertising, Marketing Coops, Other dealer expenses. For definitions, please refer to section 2 Overview Cost Types.
9.2 Sales Activity Definitions

Field No. F1-0 Field Name % of Time spend on service related activities Description Please estimate the % of costs (use time as a proxy) that occur in relation to service activities as opposed to selling activities. Service activities include for example: Customer profile changes Customer training and technical assistance (if not part of a selling process) Handset after-sales services (only in-shop processes; not logistics processes). Contact with potential customers should be allocated to sales activities. Please note that this information is especially important if you offer a high degree of services in your shops.
39

Field No. F1-1 Field Name Direct Sales Force Description The direct sales force is usually organized in regional offices. Each sales agent has his dedicated named customers or sales area. Direct Sales Forces are typically focused on business customers. Typical job titles are: Sales Agent, Key Account Manager, etc. Sales agents typically visit customers premises for their sales activities. All activities (including sales planning, offer generation, negotiation and contract finalization, customer management/development and customer related service activities for the Direct Sales Channel) have to be allocated here. The costs for sales and service activities should be split along the following dimensions: Business Customers (See section 3 Customer Segmentation for definition) Please also allocate here any cost associated with M2M sales activities within the existing business customer relationship. Residential Postpaid / Prepaid Customers (See section 3 Customer Segmentation for definition) Sales Support Support encompasses any support function within the regional sales office (administrative support for preparation of meetings materials, processing of meeting minutes and calculation of offers). Furthermore, any call center hotline supporting with questions on products/price plans, availability of certain services, etc. is considered as sales support in this activity. Please also allocate any technical sales support (sometimes known as Presales, i.e. feasibility study, solution preparation, product demonstration, etc.) in the support activity. Please note that costs for training of sales personnel (internal as well as external training services) are not part of sales support but should be allocated to the respective sales activity directly. Any costs related to credit and collection activities should not be included here but should be allocated in the respective activity in section H1 - Customer Management, H1-3. The sales support activity does not include general sales support and overhead activities (to be allocated under section F1-10.2), IT support (to be allocated under section I1-IT, I1-3.3) and handset supply chain costs, (to be allocated in the section J1-Support and Overhead, J1-2.)
40

Field No. F1-2 Field Name Own Shops Description Shops, outlets and mobile POS that belong to and are operated by the operator (shop staff paid directly by operator, not via commissions). Costs for all activities performed in own shops (including conducting sales planning, consulting and selling to the customer, cross- and up-selling, configuration and hardware after sales support, shop decoration and all customer service related activities) should be allocated here. The costs for sales and service activities should be split along the following dimensions: Business Customers (See section 3 Customer Segmentation for definition) Residential Postpaid / Prepaid Customers (See section 3 Customer Segmentation for definition) Sales Support Support encompasses a call center hotline for shop staff giving information on products/price plans, technical prerequisites, availability, etc. Any central or regional support function for shops (coordinating shop maintenance, office management, etc.) is considered as sales support. Channel management dedicated to the own shop channel (supporting with product/campaign launches, acting as point of contact towards Customer Service and Marketing) should also be allocated to this activity. Please note that costs for training of sales personnel (internal as well as external training services) are not part of sales support but should be allocated to the respective sales activity directly. Any costs related to credit and collection activities should not be included here but should be allocated in the respective activity in section H1 - Customer Management, H1-3. The sales support activity does not include general sales support and overhead activities (to be allocated under section F1-10.2), IT support (to be allocated under section I1-IT, I1-3.3), and handset supply chain costs, (to be allocated in the section J1-Support and Overhead, J1-2). If the operators shops have been bundled in a separate entity or are operated by the operators group holding or a sister company, you may allocate the cost either under the activity Own Shops or treat those POS as an indirect channel and allocate all cost under Manage Indirect Retail Partners/Group Shops. If shops are treated as a direct channel, cost are allocate to the activity Own Shops, please make sure that cost for IT, HR, Finance & Controlling are split out to the respective activities in the questionnaire.
41

Field No. F1-3 Field Name Sales and retention call center Description This activity includes outbound and inbound call center activities, which are related to customer sales and retention. Outbound Call Center: All outbound sales and retention activities (driven by the sales function or as part of the execution of a CRM campaign). Examples may include: Cold call acquisition campaigns Calls to existing clients for up-and cross selling Calls to existing clients in order to prolong the contract or to prevent churn Welcome calls and calls introducing a loyalty program. Please note that only call center related operations should be allocated here. Operating CRM campaigns by sending letters, for example, are included in the CRM section (section H1-6). Inbound Retention Call Center: All inbound sales and retention activities, usually in response to a CRM or Marketing campaign, asking the customer to ring a certain number on his/her own accord. Examples may include: Customers ringing a number specified in a marketing campaign advertising to sign a new contract/tariff option/additional service Customers answering to an offer that was send to them (e.g., offer to renew the contract, migrate from a prepaid to postpaid account) Any churn request call. The first, initial reason for the call determines whether a call is Customer Service (section H1-4) or Sales and retention. Not included, therefore, are costs for in-bound calls that are related to managing customers service (even if they are later used to cross/up-sell.) Even if the sales and retention call center is handled by a third party and purely paid via commissions for gross adds, migrations, contract prolongations and renewals, please allocate associated cost at the activity Manage Indirect Channels Telesales Call Center. The costs for sales and service activities should be split along the dimensions of Business Customers, Residential Postpaid / Prepaid Customers (See section 3 Customer Segmentation for definition) and Sales Support. F1-4 Online sales Costs for providing the content and the related activities in relation to internet-based sales via the operators own platform. Please also allocate anybody to this activity who works on search engine optimization for your online sales (Internet site). The costs should be split along the dimensions of Business Customers, Residential Postpaid / Prepaid Customers and Sales Support. Costs for developing/maintaining the IT hardware and software infrastructure of the online platform have to be allocated under section I1 IT (I1-1.1.4).
42

Field No. F1-5 Field Name Manage Indirect Business Channels Description Typical indirect business channels are direct sales force organizations being paid by commissions, sometimes offering a broad range of products and services for business customers. Frequently, they are referred to as Business Partners. Door-to-Door sales organizations as well as independent sales agents should also be included in indirect business channel. Furthermore, costs to acquire and manage specialized M2M solution partners should be allocated here. Cost for managing this indirect channel should be allocated here. Activities include: Acquisition of new and management of existing sales partners Sales planning and contract negotiations with the sales partners Quality assurance, development of action plan. Support encompasses a call center hotline supporting with products/price plans, technical prerequisites, availability, as well as back office processes for business customers. Please note that costs for training of sales personnel (internal as well as external training services) are not part of sales support but should be allocated to the respective sales activity directly. Please also allocate any technical sales support (sometimes known as Presales, i.e. feasibility study, solution preparation, product demonstration, etc.) in the support activity. The sales support activity does not include handset supply chain costs, (to be allocated in the section J1-Support and Overhead, J1-2.) Costs for managing all indirect retail partners on a day-to-day basis have to be allocated here. Activities include: Relationship management Contract negotiation Calculation of commission payments Quality assurance Communication Sales partners with a franchise or other type of exclusive partnership agreement selling mainly the operators products and services. Exclusivity is ensured either via contract/ contractual payments or on a shareholder basis. Exceptions are group shops and postal offices that should be allocated in their respective category. Shops, outlets that are operated by the operators group holding, by its group sister company or companies or is in a joint ownership of the operator and its group sister companies. Typically, group shops serve both fixed line and mobile business. Costs for all mobile related activities performed in group shops (including conducting sales planning, consulting and selling to the customer, crossand up-selling, configuration and hardware after sales support, shop decoration and all customer service related activities) should be allocated here.
F1-6
Sales support for indirect business channels
F1-7
Indirect Retail Partners
F1-7.1
Franchise/ other Exclusive Partnerships
F1-7.2
Group shops
43

Field No. F1-7.3 Field Name Other indirect retail channels Description Refers to costs associated with activities related to other specific indirect sales channels: Central purchasing organizations (e.g. chains) National or regional chains (e.g., hypermarkets, consumer electronics chains) with central purchasing functions, requiring from the operator to centrally negotiate terms and conditions, sales volumes, etc. Central negotiations typically negotiate a frame contract for a larger number of POS (that can have additional individual agreements per POS.) Postal Offices Postal Offices, typically part of the former integrated incumbent telephone service provider. Distributors Sales partners who are intermediaries (wholesalers) supplying to smaller dealer groups or to individual dealers and agents. Intermediaries can have a retail business as well if Franchise / Group shops and wholesale sales can be separated, then please allocate the Franchise / Group shops share in F1-6.1 and F1-6.2 respectively otherwise the entire business is counted for as distributor (wholesale distributor). Besides wholesale distributors, this also includes chain distributors who are serving a large entity of small POS (e.g., kiosks, filing/gas stations, etc.) Independent dealers Sales partners who are independent from any national or regional sales chain or buying group and therefore require individual negotiations of terms and conditions, volumes and commissions. Examples are smaller scale outlets stores (e.g., independent consumer electronics dealers, telecommunication dealers), typically characterized by a very small number of POS per owner. Indirect telesales Sales and retention call center that is purely commission based. Other than the sales and retention call center (direct channel), call center allocated to this activity are purely paid via commissions for acquisitions, migrations, contract prolongations or contract renewals (not per contact). Indirect online channel Third party website owners who sell the operators products and service either directly or rout the customers via links to the operators own online sales channel. Please fill in here the cost allocated with the handling of these retail partners, fees paid for links etc. should be allocated to commissions. All fees paid to website owners only for providing a link which redirects the customer to the operators sales webpage (online marketing, search engine placements) should be allocated to the cost type other dealer expenses. Please allocate any cost for online banners, pop-ups and other items that are not purely paid by commissions for sales events to the activity Marketing Product and brand marketing. Other Indirect retail channels Costs associated with other types of indirect sales channels. Please record here all indirect retail costs that cannot be attributed to any of the above categories. Examples would include: Shopping TV, Sales Promotions with free sales agents, top-up sales channels (e.g., ATMs, corner stores, top-up machines, etc.).
44

Field No. F1-8 Field Name Sales Support for Indirect Retail Channels Description Support encompasses a call center hotline supporting with products/price plans, technical prerequisites, availability, as well as back office processes. Any central or regional support function for shops (coordinating shop maintenance, office management, etc.) is considered as sales support. Channel management dedicated to the group shop channel (supporting with product/campaign launches, acting as point of contact towards Customer Service and Marketing) should also be allocated to this activity. Please note that costs for training of sales personnel (internal as well as external training services) are not part of sales support but should be allocated to the respective sales activity directly. The sales support activity does not include handset supply chain costs, (to be allocated in the section J1-Support and Overhead, J1-2.) F1-9 Manage Service Providers and MVNOs Service Providers offering mobile telephony services without operating their own network but offering price plans of network providers under joint name. Example: Debitel in Germany. Typically Service Providers do not have their own prefix and/or SIM Card, so the customer is always able to detect the network operator providing the network services. Costs associated with activities, (including conducting sales planning and contract/agreement with service provider, managing relationship with service provider, developing action plans) are allocated here. MVNO offer mobile telephony services without operating their own network, offering their own price plans under their sole name customers. Example: Simyo in Germany or TeleFinland. MVNOs typically offer their own SIM card and sometimes also offer their own prefixes, preventing the customer from detecting the network operator providing the network services. Costs for managing Service Provider and MVNOs on a day-to-day basis have to be allocated here. Activities include: Relationship management Contract negotiation Calculation of commission payments Quality assurance Communication. Overhead costs that are related to the overall sales management and cannot be assigned to a specific sales activity. Typically this is the head of sales and other managers supervising more than three of the GCB activities above. Respective assistants should be allocated here as well. Please split the costs between the segments of Business Customers, Residential Postpaid / Prepaid Customers and Wholesale.
F110.1
Support & overhead Manage Sales
45

Field No. F110.2 Field Name Support & overhead Other Description Other Sales overhead activities and costs that cannot be allocated elsewhere should be allocated here. Examples may be: Sales strategy groups/overall channel management, defining the channel mix strategy, etc. (Any channel manager who is responsible for one single channel should be allocated to the channel directly. Any channel management included here is considered to look across channels from a strategic viewpoint.) Project and administrative support (Product launch, campaign and POS Management support. Telephone charges (e.g., for a free call center) should also be allocated to this activity. Costs for calculating provision payments and subsidies should not be allocated here, but directly to the various affected sales channels. Budgeting and financial controlling activities related to the sales area should be allocated centrally under J1-Support & Overhead.
46
10 Sheet F2 - KPIs - Sales

10.1
Field No. F2-1
Sales KPIs by Channels

Field Name Description Average number of sales partners per sales channel in the reporting period. A partner is the organization at the highest level which the operator has the sales agreement with. This organization may than operate or supply a number of indirect POS that do not have separate individual agreements. For example: A central purchasing organization is counted here as one partner, even though it will have numerous POS throughout the country. Average number of sales outlets in operation during the reporting period. For the channel indirect business channel, please state the number of FTEs employed. For example: If a central purchasing organization has 100 outlets or shops throughout the country, 100 should be reported here. Percentage of customers per customer segment per channel. See section 3 Customer Segmentation for definition of business vs. residential customers. The percentage distribution of the segments must add up to 100%. Total number of new subscribers (please count each SIM) in the reporting period that have been activated by the operator and that activated their SIMs. Please allocate the gross adds to the channel that originated the sale. This split is very important for later analysis. Total number of contract prolongations or renewals during the reporting period (please count each SIM). Contract prolongations are typically performed at the end of the contract duration, renewing the contract for another specified period of time. This is often combined with the replacement of the handset or other incentives like adding free minutes of use, SMS or temporary base fee reduction. An existing contract may also be replaced during the contract duration period, for example, if a customer wants to change to a different price plan. Unlike the tariff change, however, the contract duration starts anew after a contract replacement. Please do not report contracts that are prolonged automatically (e.g., if a customer does not actively cancel the contract, it is prolonged for another year.) Do not report sleeper contracts that remain active until the customer either cancels the contract or asks for a prolongation. Neither automatically prolonged contracts nor sleeper contracts require any sales activity and are therefore not recorded here. In most countries there are no contract prolongations for prepaid customers. One case of prepaid prolongations would be a new SIM-locked handset sold to a prepaid customer, because it is likely that the customer will use its prepaid card further as it is the only way to use his new handset. Please allocate the renewals and replacements to the channel that originated the sale. This split is very important for later analysis. The figure to be reported here reflects migrations from prepaid to residential postpaid during the reporting period. Please put here the total number of customers (SIM) that have migrated from Prepaid to Postpaid plans. Additionally add this number to the Prepaid Churn (F2-10.) Please allocate the Migration to the channel that originated the migration event. This split is very important for later analysis.
# of sales partners
F2-2
# of POS/ FTE (in case of ind. Bus. channels)
F2-3
%-split customers (by number)
F2-4
# gross adds in the reporting period
F2-5
# renewals and replacements
F2-6
# Prepaid - Postpaid migrations
47

Field No. F2-7 Field Name # tariff changes in the reporting period Description Total number of tariff changes in the reporting period. Tariff changes are changes to price plans of existing contracts during their normal contract duration (non-expired) and performed within a customer segment (i.e., not including upgrade migrations such as from prepaid to residential postpaid). Tariff changes do not result in a prolongation of the contract duration. Please allocate the tariff changes to the channel that originated the sale. This split is very important for later analysis. Total number of newly activated Machine-to-Machine SIM cards in the reporting period and total number of M2M SIM cards for which the contract has been actively prolonged in the reporting period. Contracts that are automatically prolonged through contract terms should not be recorded here. The number of scratch cards sold/electronic top-ups (extension of calling credits by prepaid customers) performed per channel in the reporting period. Total number of handsets and data devices sold without SIM card/contract in the reporting period.
F2-8
M2M gross adds and active renewals
F2-9
Scratch cards/ elect. uploads sold in the reporting period Handsets/data devices sold without SIM cards in the reporting period
F2-10
10.2
Field No. F211.1 F211.2
Customer Base
Field Name Description Share of customers that purchased only the SIM card without a handset. Calculated as a percentage of the customer base at year-end. Total number of customers at the end of the year. For GCB purposes, please treat every SIM as a single customer (customer = SIM), but exclude M2M SIMs. Please provide the customer numbers per customer segment (business, residential postpaid, prepaid), as well as for customers of services providers and MVNOs. Prepaid customers whose SIMs were de-activated by the operator and all prepaid customers whose SIMs are still operational but were inactive for more than 6 months are regarded as churned, please do not count. Note that Fixed-Mobile Bundle refers to the number of customers with a bundle. Total churn is the total number of customers that left your customer base during the reporting period. Business customers/residential postpaid customers that did not prolong their contract or actively cancelled their contract. Sleepers that are still charged a monthly base fee are still considered as customers. Prepaid customers whose SIMs were de-activated by the operator and all prepaid customers whose SIMs are still operational but were inactive for more than 6 months. Prepaid customers that migrated to residential postpaid contracts. Please enter the number of churned SIMs (excluding M2M SIM) for each customer segment as well as for Service Providers and MVNOs. Note that Fixed-Mobile Bundle refers to the number of customers with a bundle.
SIM only share [%]
Customer base at the end of the reporting period (SIM Cards)
F2-12
# churned customers in the reporting period (SIM cards)
48

Field No. F2-13 Field Name Average contract duration in # of months Description Average time period (in months) a customer has a contract with the operator before he is either considered churn or the contract is prolonged. Typically this is the time period between two commission/subsidy transactions. The average contract duration should be measured from one commission/subsidy relevant transaction to the next commission/subsidy relevant transaction. Automatic contract prolongations would be treated as being part of the standard contract duration. Please provide the information per customer segment (business, residential postpaid, prepaid) as well as for customers of services providers and MVNOs. For prepaid contracts, please specify the average time of active use of a prepaid SIM (please see also definition of prepaid churn under F2-12.)
10.3
Field No. F2-14 F215.1
Other Sales KPIs

Field Name Description Segment market shares for business customers, residential postpaid and prepaid on the basis of subscriber numbers. Total revenue (contract value) that Sales Agents and Key Account Manager generate with GA or contract prolongations. For cross-/up-selling please count additional revenue/contract value. KAM and Sales Agents are sales representatives visiting business customers personally on their premises. Sum of expected future revenues generated by new contracts through Direct Sales Force. Calculated as sum of new contracts x expected annual average revenue per contract (in local currency) x average contract duration. Percentage of all proposals won out of the total number of proposals submitted. Proposals are written offers submitted to a client who expressed a specific need. Please give here some additional information on the business customers acquired. Please specify: New client: New business clients acquired. A client is defined when a new customer account has to be set-up (customer = decision making unit signing a contract and being supported by a sales agent/KAM) # of sold SIMs: Total number of lines sold within the total business connections acquired Average revenue per contract: Please specify here the average contract volume in local currency.
Market shares [%] Revenues Direct Sales Force Business
F215.2
Direct Sales Force Order Entry Volume
F2 -16
Win ratio in %
F2-17
Business Acquisitions
F2-18 Total acquired SIMs
Please specify here the business customer segments included in the total number of acquired lines. Please specify: Large enterprises: More than 1.000 FTE Medium enterprises: More than 50 and up to 1.000 FTE
Small enterprises: Up to 50 FTE The sum of the three segments need to add up to 100%.
49

Field No. F2-19 Field Name Area (sqm) Description Please put the total area of your retail POS (total area, including storage areas, rooms for the shop personnel, etc.) For group shops (see F1-6.2), please split out how much of the total area is used for mobile products. Average number of people visiting a POS per day; customer traffic at the POS. Please specify the footfalls per retail POS type. Outbound contacts of sales and retention call centers. Please count each call.
F2-20
Average footfall per day Sales and retention call center - # of outbound contacts in the reporting period Sales and retention call center - # of inbound contacts in the reporting period Sales and retention call center # of leads generated
F2-21
F2-22
Inbound contacts of sales and retention call centers. Please count each call.
F2-23
Number of leads generated during the reporting period. A lead is generated if a customer shows some interest in a product and should be contacted with further information or has to be followed up on his purchase decision. Typically a lead also involves the documentation of basic information on the potential customer. Business leads should be reported separately. Please state the total # of unique visits in the online channel.
F2-24
# of unique visits
50
11 Sheet G1 Indirect Costs Marketing and PD

11.1
Field No. G1-1 G1-1.1
Marketing and PD Activity Definitions

Activity Description Costs associated with the activities of market research and product/brand marketing. Costs related to all activities on market and competitor research. Market research performed by third parties (e.g., market surveys, market reports, etc.) is also included here. These external market research costs should be recorded in the external services cost category. In case you buy a shrink-wrapped study, the cost should be under other. Please also allocate costs for competitor analyses and reviewing of economic data here. A distinction between products targeted at Business customers and Residential Postpaid / Prepaid customers is required (see Section 3 Customer Segmentation for definition of customer groups). The activity perform product and brand marketing comprises the activities from the creation of the marketing plans/concepts and coordination to the creation/production of specific marketing campaigns as well as the communication to the market. All these activities are related to promotion of the products and strengthening the operators brand. It is important to differentiate between costs for producing the campaigns (personnel or external services costs) and the costs of the media space (advertising). Please ensure that the split is performed in accordance with the definition of the cost categories laid out in section 2. The external services costs should include, but are not limited to, costs for Marketing agency: conceptualizing marketing strategies and campaigns (creative part) Production company: production of marketing campaigns, such as production of commercials Media agency: management of media space purchasing and advertisement placement. A distinction between campaigns targeted at Business customers, Residential Postpaid / Prepaid customers and Wholesale is required. Please note that the costs for trade marketing campaigns (e.g., leaflets, gifts) distributed within sales channels are considered trade marketing activities and as such must be reported under Advertising within the section 9 F1 Sales. The activity includes product management and development from a marketing perspective (i.e., the management and development of (new) value propositions, products and service offerings.) This includes, for example, managing and optimizing existing products (working on price plans/tariffs), but also developing/ specifying new products and services. Any product development activities related to IT and network should not be allocated here but within the respective activities in these sections. A product in the GCB includes, but is not limited to (please reference G2-4 for detailed definitions): Tariffs / price plans Tariff options Value added services Product bundles etc. Also included are activities for collaboration with external content providers as well as the selection and management of the handset portfolio.
Marketing Marketing - Market research
G1-1.2
Marketing - Product and brand marketing
G1-2
Product management and development
51

Field No. G1-2.1 Activity Manage existing products Description Refers to activities of managing the product & service portfolio. This includes, but is not limited to: Management of the existing product/service portfolio Modification of existing value propositions (including handset selection, tariff modification, offer management, pricing) Product performance tracking. A distinction between products targeted at Business customers, Residential Postpaid / Prepaid customers and Wholesale is required. Refers to the conceptual development of value proposition, products & service offerings, and the associated organizational processes. Please note that these activities do not refer to technical development (this is considered in the respective section of network and/or IT). The activities include, but are not limited to: Development of new value proposition, products & service offerings Requirement specification Product launch (except for marketing) Project management. Please note that tariff changes are not considered as new products and should thus be considered under Manage existing products. A distinction between products targeted at Business customers, Residential Postpaid / Prepaid customers and Wholesale is required. Cost related to managing roaming and interconnection activities. Costs associated with managing relationships with other operators in terms of roaming, interconnection and interworking agreements. The costs related to performing the clearing and settlement activities with roaming/interconnection partners are to be allocated to the cost type Clearing House. Such clearing house services can be performed by a third party (financial institution, business process outsourcer, technology services company, etc.) Direct cost for roaming and interconnection should be allocated under LOther Direct Cost respectively in L-19 to L-20 and L-15 to L-18. Overhead costs that are related to the overall management of the Marketing and PD area which encompasses the head of the department and managers who manage other managers and thereby supervise more than 3 activities. Respective assistants should be allocated here as well. Please split the costs between the segments of Business Customers, Residential Postpaid / Prepaid Customers and Wholesale. Other Marketing and PD overhead activities and costs that cannot be allocated elsewhere.
G1-2.2
Develop new products
G1-3
Manage roaming/interconnection
G1-4.1
Support & overhead manage marketing and product development
G1-4.2
Support & overhead other
52
12 Sheet G2 KPIs Marketing and PD

12.1
Field No. G2-1
Advertising Spend
Performance Indicator Description The advertising costs reported under the section Product and brand marketing (G1-1.2) as well from F1 Indirect Costs Sales and CRM and retention from H1 - Indirect Costs CM (H1-6), have to be broken down into the main advertising categories (above and below the line). These costs should be split along the following dimensions: (see Section 3 Customer Segmentation for definition of customer groups) Business customers Residential postpaid customers Prepaid customers Wholesale Share of gross media spend that the operator has as a percentage of the total gross media spend for all mobile operators in the market. This is a KPI typically provided by the media agency. The percentage of potential customers or consumers who recognize or name the operator brand. To be differentiated between: Unaided Awareness in % The percentage of respondents to a survey who, with no associated stimulus (e.g., presenting a list of operators), name the operator brand when asked to list all the brands they recall. Example survey question: Please name all mobile operators from country A that you are aware of. Aided Awareness in % The percentage of respondents to a survey who, with an associated stimulus (e.g., presenting a list of operators), are aware of an operator brand. Example survey question: Do you know operator X?
Advertising spend
G2-2
Advertising spend market share
G2-3
Brand Awareness
53
Appendix to Data Input Workbook 12.2

Field No. G2-4
Product Management and Development

Performance Indicator Description Indicators measuring the level of activity in the product management and development. A distinction by type of product is required. Tariffs: Tariffs are the frame for the relationship with the customer. Thus, one SIM card cannot have more than one tariff attached to it. In order to be counted as a product, per GCB definition, a tariff has to fulfill the following requirements: o The tariff has to define a basic price for all possible types of calls or data access that are offered to the customer. This may include a fixed monthly fee or bundles of minutes/data usage. o The tariff is the most basic form of a price plan that a customer can choose. Thus, it must not require any further tariff options to be fully functional for the customer. Example: The operator offers a group of tariffs that uses a common scheme of usage pricing (e.g., tariff Basic with common minute and SMS prices.) However, the customer needs to choose Tariff Basic S, Basic M, Basic L, etc. Thus, Basic itself is not a tariff in the GCB sense as it does not define a price for all services and requires further specification. Tariff options: Tariff options may be offered by the operator to be dynamically added to or removed from a tariff. This includes bundles of minutes or data usage, different prices for certain call types, etc. Tariff options can cause additional costs and may extend the contract duration of a postpaid contract. Different from a tariff, a tariff option does not set the price for all services, but only changes part of an existing price plan. Example: Customers can choose an option where international calls are only half-price of the standard. This might cause additional cost, or might change other parts of the tariff (such as the amount of included SMS.) Value added services: Value added services are services that go beyond plain voice and data communication, such as music download portal, picture postcard, hotel finder, multi-SIM, route planner, reminder, Blackberry, VPN, postcard MMS, etc. In order for a VAS to be considered a product, it needs to define a set of services and the associated price and has to be marketed on a stand-alone basis (i.e., not only as part of a tariff.) Product bundles: By combining tariffs, tariff options, value added service and/or other products and repricing them, bundles can be created. Bundles offer added value over a simple combination, usually through reduced prices. Please also list bundles including convergent services such as DSL or fixed line connections.
Product Management & Development activity level KPIs
54

Field No. G24.1 Performance Indicator # of managed products / services in reporting period Description Number of actively managed services/products refers to the activity G1-2.1 Manage existing products. Counted here should be all products which are actively managed by a product manager or equivalent. Thus, any value propositions, products or service offerings which are still being used (but which are no longer managed, marketed, promoted and/or tracked) should not be included here. Number of new services/product types launched within the reporting period refers to the activity G1-2.2 Develop new products. All value propositions, products and service offerings which have been launched during the reporting period should be counted here. Please only count as new product launches cases where it is required to adjust network, IT, billing, marketing strategy, etc. Please note that tariff changes are not considered to be a product/service launch. Number of products/services in 3 year roadmap to be launched after reporting period refers to the activity G1-2.2 Develop new products. Counted here should be all value propositions, products and service offerings which are in the three year roadmap for launch after the end of the current reporting period. Please only count development projects that are officially tracked, budgeted, and kicked-off and that have dedicated resources and project management. Total number of tariffs as defined under G2-4, split into residential postpaid and prepaid as well as SME (small and medium-sized enterprises). No further information is required for the business segment, since we presume that all large corporate customers have customized tariffs. Please count the total number of tariffs, not all possible combinations between different modules (e.g. 10 SMS packages, 50 voice modules totals 60 tariffs, not 500).
G24.2
# of products / service launches within reporting period
G24.3
# of products / services in 3 year roadmap to be launched after reporting period
G2-5
Total # of tariffs
12.3
Field No. G2-6
Roaming and Interconnection

Performance Indicator Description Number of voice call roaming CDRs (TAP/CIBER; incoming & outgoing) for both customer and visitors. CDR = Call Detail/Data Record, computer record produced by an exchange/switch containing details of a call that passed through it. In case a CDR contains more than one call, please count the number of individual calls contained therein. TAP = Transferred Account Procedure, mechanism for the exchange of roaming billing information between GSM operators. CIBER = Cellular Intercarrier Billing Exchange Roamer, mechanism for the exchange of roaming billing information between CDMA operators.
Total # of voice roaming CDRs
55

G2-7 Total # of message roaming CDRs Number of message roaming CDRs (TAP/CIBER; incoming & outgoing) for both customers and visitors. This includes SMS, MMS, etc. Number of data roaming IPDRs/CDRs (TAP/CIBER) for both customers and visitors. One IPDR/CDR in GCB is measured by one session, regardless of the length or associated traffic. IPDR = IP Data Record, IP/data equivalent to CDR. Total number of roaming and interconnection agreements. Total number of roaming agreements in place by the end of the reporting period. Individual agreements/contract shall be counted, not the number of roaming partners. In cases where the operator has one voice and one data roaming agreement with another operator, this would be counted as two roaming agreements. Expired roaming agreements should not be included. Total number of interconnection agreements in place by the end of the reporting period. Individual agreements/contract shall be counted, not the number of interconnection partners. Expired interconnection agreements should not be included.
G2-8
Total # of data roaming IPDRs/CDRs
G2-9 G2-9.1
Roaming/ interconnection agreements Number of roaming agreements
G2-9.2
Number of interconnection agreements
56
13 Sheet H1 Indirect Costs Customer Management

13.1
Field No. H1-1
Customer Management Activity Definitions

Activity Description This activity refers to the non-technical activation of SIM cards (including manual activation, deactivation and re-activation after suspension.) Tasks included are: receiving activation order; checking completeness and creditworthiness; conducting and communicating activation as well as archiving of associated documents. Please include here also the costs for number portability (administrative work only -fees paid to other operators should be allocated to other direct cost, whereas operator fees received should be included in fixed fees for activation). This activity does not include activation of additional services to existing customers (to be allocated to the activity wherever the service is activated, e.g., sales channels, call center). The costs for sales and service activities should be split along the following dimensions: (see Section 3 Customer Segmentation for definition of customer groups) Business customers Residential postpaid customers Prepaid customers Wholesale Activity includes the creation of invoices, the monitoring and verification of the invoices ("bill run verification") and the posting of invoices to the customers. This activity does not include any costs related to the development or maintenance of the IT billing system, production of marketing materials nor managing credit and collection. Costs for paper billing process should be included. These typically contain costs for formatting, printing, sending and archiving as well as the maintenance of the relevant equipment. If outsourced, please distinguish between fees paid to the contractor for their service (to external services) and for other expenses (e.g., stamps for postage, which are considered postal charges). Please split costs by customer segments. Costs for electronic billing should be included. Typically these costs would encompass formatting, e-mailing, and archiving. Please split costs by customer segments Activities include revenues assurance, debt management and fraud management.
Activation & order fulfillment
H1-2
Billing
H1-2.1
Billing paper
H1-2.2
Billing electronic
H1-3
Credit and collection
57

Field No. H1-3.1 Activity Revenue collection & assurance Description This activity includes two subactivities (1) Risk Strategy and (2) Regular customer payments: Risk Strategy: activities which are focused on developing a strategy for managing bad debt risks through definition of credit checking rules, thresholds and other KPIs which are applied for screening and rejecting customers as well as the application of rating and discounting and verifying the correctness and integrity of all platform data of the operator (e.g., billing, mediation, CRM, HLR, etc.) to ensure a minimal loss of revenues Regular customer payments: the management of customer payments/ transactions which are in the normal payment process and not yet entered the process for collection of overdue payments (i.e. either via collection agency, etc.) H1-3.2 Debt and fraud management This activity includes two subactivities (1) Dunning and (2) Collections of Customer Payments Past Due. All cost related to requesting from overdue customers to pay their outstanding bills should be allocated to (1) Dunning. The subactivity (2) Collections of Customer Payments Past Due includes: The debt management of overdue customer payments and the fraud management related to customer activities. Costs related to collection agencies are allocated here under external services. Legal activities which are conducted in a special department but are related to credit & collection litigations should be included in this activity (as opposed to Support & Overhead Legal) as well. If there are noteworthy income streams from successful litigations, please state these under Other mobile revenues. Please do not forget to allocate the corresponding costs here special costs such as fees for court interactions should be stated as cost type other. H1-4 Customer Service Center Activity refers to all inbound requests regarding company issues, tariffs, address changes, technical problems, billing, credit and collection, block of SIM and reactivation. Activity is broken down by the contact medium used by the customer. We split into calls, other requests, which include letters/faxes, emails/SMS, and Web self care. The costs for handling the requests have to be split into the various customer segments of business, residential postpaid and prepaid.
58

Field No. H1-4.1 Activity Customer Service CenterManage/handle call requests Description This activity includes the handling of all customer requests that are received via phone calls. Please also allocate costs related to training of the call center agents to this activity. 1st level work: Activity encompasses 1st level call center work which is done directly by the call center agent. Costs for call center training should be included here as well. 2nd level work: This activity relates to the 2nd level (or back office work) which is directly related to a call request. This could be either after-call work, such as administrating the request, or call transfers to skilled people in a special department. Please split the costs between the segments of Business Customers, Residential Postpaid Customers and Prepaid Customers. This activity includes the handling of all customer requests (from receiving, managing and resolving customer request) that are received not via phone but via e-mail, letters, faxes, etc. Letter /faxes: Activity encompasses the answering and processing of customers letters and faxes. Answering medium is not important. Email/SMS: Activity encompasses the answering and processing of customers requests generated by email/SMS/MMS. Answering medium is not important. Please split the costs between the segments of Business Customers, Residential Postpaid Customers and Prepaid Customers. Activity refers to processing customer self management using the web self care platform (i.e., controlling changes to the customer account information, etc.). Also included are the activities related to providing the relevant content for the platform, but not costs related to the development or maintenance of the relevant IT applications. Please split the costs between the segments of Business Customers, Residential Postpaid Customers and Prepaid Customers. Activity refers to tasks which are typically necessary for managing and administering a call and customer care center. Please allocate costs related to persons who file and recall hard-copy trouble tickets here as well as for persons who design standardized process maps. Typical tasks which should be mentioned here are operational performance controlling and reporting. Please note that training (on-the-job and training courses) should be included in the operating activities. Please split the costs between the segments of Business Customers, Residential Postpaid Customers and Prepaid Customers. H1-5 H1-6 Directory Services CRM & retention Activity refers to directory services offered to operator customers and non-customers (information about phone numbers of subscriber base). Activity encompasses customer relation focused activities, including proactive general customer approaches (mailing campaigns, etc.); retention programs and specific retention measures, customer loyalty programs, managing master data, including handling of customer data, profiles and analysis of customer data. Marketing campaigns for retention are included here as long as they are not channel specific (e.g., print advertising promoting 50 free minutes if contract is prolonged, no matter through which channel). Channel specific campaigns as a mailing by the direct sales force are allocated in the Sales sheet under the specific channel (e.g., print advertising promoting 50 free minutes if contract is prolonged by calling the call center).
H1-4.2
Customer Service Center Manage/handle other requests (e-mail, letters, faxes, etc.)
H1-4.3
Customer Service Center - Web self care
H1-4.4
Customer Service Center - Manage administration for call center and back office
59

Field No. H1-6.1 Activity CRM & retention design & develop activities Description The activity refers to the general CRM tasks as handling and analyses of customer data, customer segmentation or development of specific customer profiles. Further, the activity encompasses the design and development of all CRM campaigns such as up- and cross selling or retention related. Please split the costs between the segments of Business Customers, Residential Postpaid Customers and Prepaid Customers. Cost for executing CRM campaigns for example operating mass mailing campaigns, operate loyalty programs, or organizing special events for customers. This activity refers only to campaigns which are executed by letter, fax and email/SMS/MMS. Please split the costs between the segments of Business Customers, Residential Postpaid Customers and Prepaid Customers. Costs for outbound or inbound call CRM & Retention campaigns have to be allocated to section F1 Indirect Costs Sales under the activity of Operate Sales and retention call center. The costs of the campaigns have to be allocated to the main customer segments that are targeted by these campaigns. Overhead activities are related to the management of the Customer Services activities and cannot be assigned to a specific activity. Typically, FTEs in this activity cannot be allocated to less than three customer management activities or are managing a fully outsourced customer service department. All other FTEs should be allocated to the respective activities i.e., the person who is doing the workforce management for call center agents only has to be allocated to the Customer Service Center. Please note that general overhead functions e.g. controlling, HR, IT support, market research, internal communication and workers council should not be included here. Costs of the top-management of the customer management activity, including the head of the department and managers who manage other managers and thereby supervise more than 3 activities. Respective assistants should be allocated here as well. Please split the costs between the segments of Business Customers, Residential Postpaid / Prepaid Customers and Wholesale. Other Customer Services activities which cannot be allocated to less than three activities. Examples: Reporting: Employees who are doing the reporting for the whole CS department. But people who are doing the reporting for one specific activity (e.g., for call centers) should be allocated to the respective CM activity. IT Development: only costs for the demand management of the overall Customer Service IT should be allocated to CM Overhead. All other IT related costs, like costs for software development and IT maintenance should be allocated to IT. For example the person who defines the requirements of the CM Software will be allocated to CM Overhead and costs for programming the required software will be allocated to IT. Projects: All projects which cannot be allocated to a customer service activity and are done for the whole customer service department should be allocated to CM Overhead. For example costs for a reorganization project in the Customer Management department will be allocated to CM Overhead and costs for a project to increase the first call resolution rate will be allocated to Customer Service Center Call Center.
H1-6.2
CRM & retention operate activities
H1-7
Support & overhead
H1-7.1
Support & overhead manage customer management
H1-7.2
Support & overhead other
60
14 Sheet H2 KPIs Customer Management

14.1
Field No. H2-1.1
Activation
Performance Indicator Total # of activations Description Total numbers of activations. Network activations are counted for each SIM activation. Please count both initial as well as reactivations. This figure should closely correspond to gross adds. Number of manual activations. In contrast to automated activations, which are usually conducted by a sales channel, manual activation requires specific work e.g. manual checking of credit worthiness. Automated activations are calculated automatically. Please indicate the % of new customers refused during the reporting period for credit worthiness reasons. Basis for the percentage calculation is total number of customers in the credit checking process.
H2-1.2
Thereof # of manual activations
H2-1.3
% of new customers refused after credit checking
14.2
Field No. H2-2.1
Billing
Performance Indicator Paper bills Description Total # of paper bills: Total number of issued and sent or resent paper bills per year. Please differentiate between bills for business, residential postpaid and wholesale customers. Please do not count credit collection reminders here. Total # of electronic bills: Total number of electronic bills per year. Please differentiate between bills for business, residential postpaid, prepaid and wholesale customers. Please do not count credit collection reminders here. Average number of pages per paper bill (please count a page which is printed on both sides only as one page). This does not included additional advertising material. Please differentiate between bills for business, residential postpaid and wholesale customers. Please provide the average billing frequency per yearthat is, if bills are sent out monthly, the billing frequency is 12. Please differentiate between bills for business, residential postpaid and wholesale customers. Total number of bill account numbers. A bill account number can encompass several SIMs.
H2-2.2
Electronic bills
H2-2.3
Average # of pages per bill
H2-2.4
Avg. billing frequency per year
H2-2.5
Bill account numbers
14.3
Field No. H2-3.1
Credit & Collection

Performance Indicator Automated payment ratio Description % of bill account numbers that are paid automatically by either direct debit or directly charged to credit card.
61

Field No. H2-3.2 Performance Indicator Total # of overdue bills Description Total number of bills which are overdue payments per year. Please differentiate between bills for business, residential postpaid and wholesale customers. Total number of paper reminders sent due to overdue payments per year. Total number of call reminders per year. Total number of electronic reminders per year. Please indicate the average number of customers per year who are in a collection processthat is, receive reminders or payments are tracked. Please indicate the number of fraud cases during the year. Number of customers who enter into litigation proceedings during the year. Customers usually go into litigation after the pre-collection letter. Please count every customer only once even if in litigation more than once during the year. Please count only if the litigation proceedings involve court interactions.
H2-3.3.1 H2-3.3.2 H2-3.3.3 H2-3.4.1
Total # of paper reminders Total # of call reminders Total # of electronic reminders (e.g., SMS, email) Customers in collection process # of frauds # of customers with litigation cases
H2-3.4.2 H2-3.4.3
14.4
Field No. H2-4.1
Customer Service Center

Performance Indicator Customer service requests Description Total number of all requests received by the operator through any type of medium (phone, e-mail, letter, fax, etc.) and received at any kind of touch point (IVR, IVR self service human call center, web self care, etc.) regarding company issues, tariffs, address changes, technical problems, billing, credit and collection, and reactivation per year. In contrast, inbound contacts from prospects and customers for the purpose of ordering a product or renewing an existing contract should be counted under F2- Sales KPIs. Please split along the following segments: Business Residential postpaid Prepaid Number of calls which are closed in the IVR and are not answered by an agent. Specify for calls per customer segment. Number of answered calls by agent split by customer segment. Please also add IVR call back tickets here. Please count all calls answered by agent independent from whether the agents are in-house staff or staff from an external call center. Please state here only those calls which have been answered by an outsourced call center. Number of calls abandoned during waiting time Please split along the customer segments. Total number of all requests received by the operator through any type of medium other than call (e-mail, letter, fax, SMS, etc.).
H2-4.1.1 H2-4.1.2
# of calls closed in IVR # of calls answered by agent (in-house and outsourced)
H2-4.1.3 H2-4.1.4 H2-4.1.5
# of calls answered by agent from outsourced call center # of calls abandoned waiting for agent # of non-call requests
62

Field No. H2-4.1.6 Performance Indicator # of automated SMS triggered by customer request Number of up-selling attempts in % of calls Successful number of upselling attempts in % of calls Description Number of automated SMS triggered by a customer request (primarily related to the case of customers checking their balances via SMS, but also includes automatic configuration SMS for WAP and internet settings). Please indicate % of agent customer service calls when up-/xselling attempts took place (as % of H2-4.1.2), e.g. agent tried to sell tariff upgrade after clarifying some issues with billing Please indicate % of agent customer service calls when successful up-/x-selling attempts took place (as % of H2-4.1.2), e.g. agent managed to sell tariff upgrade after clarifying some issues with billing. This % should be no more than H2-4.1.7 Please indicate your forecasting accuracy related to number of calls answered by agents according to the below formula Forecast accuracy = Forecasted number of calls / Actual number of calls H2-4.2.1 Directory Services # IVR Calls: Number of calls answered by IVR System. # Answered calls by agents: Number of calls answered by call center agents. # of calls closed in first contact per topic Number of calls closed in first contact This activity refers to the directory inquiry service offered by a call center. The number of calls per year related to directory inquiries shall be counted. Activity refers to all inbound requests regarding company issues, tariffs, address changes, technical problems, billing, credit and collection, block of SIM and reactivation (per year). For allocating costs of an inbound call please use the first topic raised by the customer. Please provide for all subfields # of IVR calls per topic # of calls answered by agents per topic # of calls closed in first contact per topic i.e. the agent does not need to transfer the call and can answer the request fully within the call. Activity refers to billing requests made by customers. Activity refers to technical requests made by customers. Activity refers to other requests made by customers, i.e. data changes or a tariff enquiry. Activity refers to complaints made by customers. Complaints are considered as the expression of displeasure by the customer and the request for compensation or change. Average time from the moment a customer requests an operator to the moment of agent's response. Abandoned calls are not calculated. Time agreed in a Service Level Agreement (SLA) from the moment customer requests an operator to the moment of agent's response. Share of calls answered by agent within 20 seconds from customer requests an operator (SLA)
H2-4.1.7
H2-4.1.8
H2-4.1.9
Forecast accuracy for number of agent call requests in % Directory calls and troubles and requests
H2-4.2
H2-4.2.2
Requests distribution by topic
H2-4.2.2.1 H2-4.2.2.2 H2-4.2.2.3 H2-4.2.2.4
General requests - billing topic General requests - technical topic General requests - other topics Complaints
H2-4.3.1
Average answering time actual [sec] Average answering time SLA [sec] % of calls answered within 20 sec
H2-4.3.2
H2-4.3.3
63

Field No. H2-4.3.4 H2-4.3.5 H2-4.3.6 Performance Indicator Average customer call time in IVR [sec] Average call talking time [sec] Average call handling time in sec. Average in-call waiting time in sec. Average waiting time for call agent for call [sec] Average cycle times letters/fax actual [hours] Average cycle times letters/fax SLA [hours] Average cycle times emails actual [hours] Average cycle times emails SLA [hours] Web self-care Description Average time from the moment a customer reaches IVR to the end of IVR call (finished in IVR or transferred to an agent) Average time from the moment a call starts to the end of the call in the 1st and 2nd level. Average time from the moment a call starts to the end of the call including 1st and 2nd level contact, waiting time for transfer and after call working time for wrap up the call. Average time the customer spends in waiting loops during the call (e.g. waiting to be transferred to another agent, etc.) Average time the call agent is logged in and spends on waiting to take the next call. Average time from the moment letters and faxes arrive until the answer is given to the client. Time agreed in a Service Level Agreement (SLA) from the moment letters and faxes arrive until the answer is given to the client. Average time from the moment an email arrives until the answer is given to the client. Time agreed in a Service Level Agreement (SLA) from the moment an email arrives until the answer is given to the client. The number of queries that are handled in the web self-care channel without the interaction of a human agent. Please split along the following segments: Business Residential postpaid Prepaid Please state the % the call center is outsourced in an offshoring country and please give the country names. List of countries from were outsourcing partner provides services
H2-4.3.7 H2-4.3.8
H2-4.4.1 H2-4.4.2
H2-4.4.3 H2-4.4.4 H2-4.5
H2-4.6 H2-4.6.1
% of call center offshored Countries of offshoring provider
14.5
Field No. H2-5.1.1
CRM
Performance Indicator # customers in loyalty programs Description Please indicate the average number of customers enrolled in the operators loyalty program. Loyalty programs can take various forms, such as: airline miles granted on usage basis, newspaper subscriptions or even life insurance payments based on the years of contract duration. Number of targeted SIMs by outbound campaigns. Please note that a targeted SIM card may be counted multiple times (e.g., a SIM card may be targeted first in a tariff change campaign and later in a feel good campaign.) Leads generated shall be counted. A lead is the identification of a prospective up-sell or cross selling or retention and the documentation of its coordinates for the subsequent process.
H2-5.1.2
# targeted SIMs
H2-5.1.3
# Leads generated
64

Field No. H2-5.2 Performance Indicator Average customer lifetime in months Description Average customer lifetime with operator, time measured from activation of first customer contract to deactivation of last customer contract. Please note that in GCB a customer equals a SIM (excluding testing and twin card SIMs).
65
15 Sheet I1 Indirect Costs - IT

15.1 Defining the Split between IT and Network
With the continuing convergence between network and IT, the split between both areas is increasingly becoming an arbitrary one. The split as defined by GCB is following the typical structures within mobile operators which are largely based on historical responsibilities. The following picture provides a schematic overview on the split between IT and network as defined by GCB:
MMS Internet / VPN WLAN
IT Infrastructure (End user computing)
Mobile IP network Mobile IP network
Internal WAN / LAN Internal WAN / LAN (IT Infrastructure) (IT Infrastructure)
ERP, billing, CRM, etc (Enterprise IT)
SMSC MMSC
Email Wap
Mobile network Mobile network
Databases, middleware, etc (IT Infrastructure)
WAP portal, Blackberry, video on demand, ringtones, etc (IT Products and Services)
Voice / SMS
Voice / SMS
Reach of GCB definition of an IT department of a mobile operator
While traditional services and functions (such as SMSC or MMSC as well as the provision of basic data services) are considered to be part of the network by the GCB framework, advanced value added services (such as WAP portal, BlackBerry email, etc.) are considered to be IT-based services and thus allocated in this section. Since this is an arbitrary split, please ensure that you carefully check the definitions in this chapter as well as under E1-3 Network Value Added Services. Please note that this area should only include IT costs that are associated with your mobile network operations. IT costs that are incurred for operating convergent or fixed line services or applications should not be included.
66
Appendix to Data Input Workbook 15.2 Overview of IT Building Blocks in the GCB definition
The following picture depicts the building blocks of IT according to GCB.

Portal Value Added Service Applications ERP Human Resources ACD Key Account Lead Management Activation & Other Assets Management Facility Management Project Management Plant Maintenance OSS Integrated Netw ork Management System Netw ork Inventory Management Geographic Information System Fault Management Security Management Performance Management SLA Management Configuration Management Data Management (Accounting) Service Order Management Capacity Management and Activation Workforce management IVR Telemarketing & Telesales CRM & Customer Care Applications Customer Contact Management (including online) Customer Management Click to talk Pricing and Product Management Email server Order Initiation Document Mgmt. Campaign Management Workflow Sales Force Management Billing Inquiries Bill Printing & Archiving Revenue Assurance Interconnect Billing Payment Collection Debt Management and Dunning CDR Rating Engine Billing Mediation Billing
Financials Supplier Management Materials Procurement
Data Warehouse / MIS applications Data w arehouse Data mining and reporting Strategy & Planning Customer Valuation & Retention Performance Mgmt Fraud Management
Element Management Other Middleware (EAI) Enterprise IT Infrastructure Application & Presentation server Database Storage Internal IT Infrastructure IT Netw ork (IP based) Email, File, Printer, etc Servers Desktop & Mobile Services Other (e.g. Printer) User Help Desk Administrative Information System
Sw itched Circuit Communication Netw ork
ERP = Enterprise Resource Planning; CC = Call Center; CRM = Cust omer Relationship Management Systems supporting IT/Solutions not included in the functional ICT landscape; Source: A.T. Kearney
In general, the model can be split into two main building blocks: applications which are shown in light grey and infrastructure which is shown in dark grey. Please note that infrastructure includes not only hardware (such as storage or servers) but also software (such as databases, operating systems or middleware.) The above model will be used in the following IT activity definitions to further highlight the affected building blocks.
15.3
Field No. I1-1
IT Activity Definitions
Segment/ Activity Description Comprises any work on IT applications with the aim of enhancing the companys application capabilities for both product/service delivery to customers and internal operations support within the operator. Activities are typically managed through project organizations. This activity includes, but is not limited to: Software design & documentation Software deployment Software testing (including user acceptance test, changeover & sign off) Release development (not quick fixes but including major maintenance releases) Release management. For a distinction to Maintain/Operate IT Applications please refer to activity I1-2. Treatment of hardware and software for testing: Please note that this activity should also include the infrastructure (hardware and software) which is necessary for basic development and testing (such as development environments or stand-alone application and database servers.) This will ensure comparability between in-sourced and outsourced development because outsourcing partners usually bring their own basic development and
Develop IT applications
67

Field No. Segment/ Activity Description testing infrastructure which cannot be separated from the pure development costs. In contrast to this, all infrastructures for more complex testing (such as integration or performance testing, e.g., the staging environment) should be allocated under Enterprise IT Infrastructure (see I1-3.1 for more information.) I1-1.1 Develop IT applications CRM & customer care applications This section includes the IT application development costs for all Customer Relationship Management and Customer Care applications as broken down below.
I11.1.1 I11.1.2
Activation CRM
This includes, but is not limited to: Order management and activation systems. This includes, but is not limited to: CRM systems (churn management, campaign management, bonus systems, automated credit checks) CRM data mining applications (excluding data warehouse and MIS). This includes, but is not limited to: e.g. Call Center systems (CTI, IVR) Problem handling, trouble ticketing Quality monitoring systems Capacity management systems. Please note: Call center refers to customer-oriented call centers designed for activities such as for customer care, sales or marketing. All costs associated with internal IT user-oriented call centers (e.g., user help desk) should be placed under section I1-3.2.1. Among others things, this refers to: Sales channels management systems (contracts, customer management, commissions). This section includes the IT application development costs for all Service Development and Operations applications as broken down below.
I11.1.3
Call center applications
I11.1.4 I1-1.2
Other
Develop IT Applications Service development & operations applications
68

Field No. Segment/ Activity Description
I11.2.1
Data warehouse / management information systems (MIS)
All costs associated with developing data warehouse applications and management information systems (e.g., data mining tools, reporting tools, etc.) required to run the company should be considered here. This does not include costs related to the actual day-to-day data mining, reporting, etc. These processes which should be considered in the relevant areas such as marketing or sales. Costs related to the business intelligence center (reporting, business analytics, etc.) should be allocated to J1-4. Three main types of applications are considered here: Operator portals (e.g., news portal, music download portal, web shops, etc.) Applications which provide value-added services (e.g., applications like Hotel Finder, Greeting SMS) Note: please distinguish from VAS enabling systems/ platforms which are embedded in the network structure (typically in a bonded softwarehardware combination such as for SMS or MMS). Such systems are considered within the network section. Applications that present direct content to the customer (e.g., gameapplets for download on user device). Note: Please differentiate between the items above and user-device software which has to be put under I1-1.2.4. This refers to applications for: Billing/Interconnection billing Applications for aggregation (mediation) and preprocessing (rating) of CDRs. Please note that billing mediation as part of the intelligent network should be part of the network section. This includes all billing (including interconnection billing) applications development costs that can be solely attributed to post-paid billing This includes all billing (including interconnection billing) applications development costs that can be solely attributed to pre-paid billing This includes all billing (including interconnection billing)applications development costs that cannot be attributed to pre- or post-paid billing or that are incurred for combined systems This includes, among other service and operations applications, user-device software: Software related to the user-devices operating systems (e.g., system upgrades which can be retrieved via OTA interface) User-interface software for brand awareness (e.g., operators logo, jingles, user interface and design, menu structure.) All types of applications that are required to manage and operate the mobile RAN
I11.2.2
Portal / valueadded services (VAS) applications
I11.2.3
Billing
I11.2.3.1 I11.2.3.2 I11.2.3.3 I11.2.4
Billing Postpaid Billing Prepaid Billing combined and other Other
I1-1.3
Develop IT
69

Field No. Segment/ Activity Applications Mobile network & systems management applications Description as well as core network and operational systems should be considered here.
I11.3.1
Operations support systems (OSS)
OSS applications include operations and monitoring applications for the radio access and core network and systems operations support that are used in the network operations center (NOC) such as: FCAPS applications o Fault Management o Configuration Management o Accounting Management o Performance Management o Security Data aggregation and preprocessing systems for collecting the relevant data from network elements and probes. This does not include management applications for the internal IT network which are considered in the IT infrastructure part. Please note that deployment and operation activities with regard to OSS probes, meters, sensors and other OSS infrastructure which is nested directly in the network should be allocated in the network section under the network monitoring activity and not in the IT section.
Operations Support Systems (OSS) Allocation
IT Application Development & Maintenance
Software for Data aggregation Threshold alarm aggregation Reporting Modeling Trouble ticketing Change control Configuration management Performance management Event management SLA management Presentation module Operations Reporting module
Enterprise IT Infrastructure
Hardware and software for Data collection Middleware (e.g. SNMP stacks) Inventories Data warehouse Database Servers running FCAPS
Network
Probes Sensors Meters Monitoring of networks Analysis of information Fault solution
Desktop workplaces in Operations Management Centre (OMC) are part of internal IT infrastructure
Other equipment in Operations Management Centre (OMC) is also part of Network
I11.3.2
Other
This includes, but is not limited to: IT applications supporting network and radio planning, deployment planning and deployment management Radio network optimization. All types of applications that are required to run the companys internal operations and processes are considered here.
I1-1.4
Develop IT Applications Enterprise management
70

Field No. Segment/ Activity applications
ERP Human Resources ACD Key Account Lead Management Activation & Other Assets Management Facility Management Project Management Plant Maintenance OSS Integrated Netw ork Management System Netw ork Inventory Management Geographic Information System Fault Management Security Management Performance Management SLA Management Configuration Management Data Management (Accounting) Service Order Management Capacity Management and Activation Workforce management IVR Telemarketing & Telesales CRM & Customer Care Applications Customer Contact Management (including online) Customer Management Click to talk Pricing and Product Management Email server Order Initiation Document Mgmt. Campaign Management Workflow Sales Force Management Billing Inquiries Bill Printing & Archiving Revenue Assurance Interconnect Billing Payment Collection Debt Management and Dunning CDR Rating Engine Billing Mediation
Description
Portal Value Added Service Applications Billing
I11.4.1
ERP system
This includes, but is not limited to: General ledger and accounts payable Controlling systems Systems supporting the supply chain process, such as procurement and logistics systems (PO management, Warehousing) Finance Management systems (cash management, treasury, financial modeling) Asset Management systems (inventory, except network infrastructure) HR management systems (payroll, personnel administration.) This includes, but is not limited to: Workflow and general support systems (e.g., document management systems, internal directories, etc.) Workforce steering applications Office and PC applications (e.g., macros, office automation, etc.) Intranet applications. Refers to application-related service assurance (proper operation of the application portfolio). It does not refer to software infrastructure (e.g., database or middleware servers.) The activity is typically performed in line organizations but can include project work for smaller bug fixes. The activity includes, but is not limited to: Application administration (e.g., user management, backups) Application performance and security management Application fault management (fault monitoring and recording) and user support including 2nd and 3rd level support as described below Quick fixes (including patches and interim releases), which do not encompass any new features. For distinction to Develop IT Applications, please refer to I1-2. Please refer to activities I1-1.1 I1-1.4 for the description of the various application types here in the context of application maintenance/operation. Costs that are associated with the deployment and operation of the company-wide IT and communications infrastructure for hosting and supporting enterprise applications as well as internal applications and processes. Refers to all costs associated with the deployment and operations of hardware (servers, storage devices, etc.) and software that provides a basic infrastructure for all enterprise IT applications that run core business processes and services. This activity also encompasses rental and cleaning cost of the data centers. Please note that servers for internal infrastructure use (e.g., file, email, directory or print servers) as well as network equipment (e.g., switches, firewalls, IDS) are
I11.4.2
Other
I1-2
Maintain/Operate IT applications
I1-2.1 to I12.4 I1-3
Various
Deploy and operate IT infrastructure Deploy and operate IT infrastructure Deploy and operate enterprise IT
I1-3.1
71

Field No. Segment/ Activity infrastructure Description included in I1-3.2, whereas enterprise application servers (such as web, middleware or database servers) are part of this section. Also note that some telecommunication-specific servers (e.g., voice mail servers) are allocated in the network section. Treatment of hardware and software for testing and development Testing infrastructure such as staging environments or complex performance or integration testing environments should also be allocated in this activity while basic development and testing infrastructure should be allocated under I1-1 Develop IT applications.
I13.1.1 I13.1.1.1 I13.1.1.2 I13.1.2
Storage
This includes all cost related to online and offline storage systems (such as SANs, NAS, backup systems, etc.) as well as the required software and resources to operate them. Costs that are associated with data storage systems that allow permanent data access (file servers, data centers, etc.) This covers all disconnected storage systems typically used for secondary and tertiary storage (such as backup systems, archiving devices, tape libraries, etc.) as well as the required software and resources to operate them. This includes all database-related resources (such as database server hardware, database software licenses--e.g., Oracle or SQL Server--database management tools, database administrators). Not included is storage if physically separated from the database server hardware (see storage above). This includes all infrastructure related to IT based enterprise application integration (EAI) that is used to connect data, applications and processes across different activity domains. Examples would include exchanging customer profiles between CRM and billing or loading data from different databases into a data warehouse. Middleware typically supports not only data migration between different applications (ETL extract, transfer, load) but also offers certain process support such as end-to-end transactions or error handling. Examples for such middleware-related resources are: middleware server hardware, software licenses (e.g., TibCo or IBM WebSphere MQ), mapping and design tools, middleware administrators, etc. Please note that applications that are aggregating and/or preprocessing data such as fault messages or CDRs for OSS or billing systems should not be part of this activity but part of either OSS or billing activities in the IT application development, including maintenance and operations parts. However, the infrastructure they are running on should be part of the respective categories under I1-3.1. This includes all infrastructure that is used to run enterprise IT applications such as application servers (e.g., J2EE or .NET servers) and servers for delivering and presenting the data (e.g., web servers such as Apache or IIS) as well as required hardware, administrators, tools. etc.
Online Storage Offline Storage
Databases
I13.1.3
Middleware
I13.1.4
Application and presentation servers
72

Field No. I13.1.5 Segment/ Activity Other Description This contains operations of all other parts of the enterprise IT infrastructure that cannot be attributed to one of the above areas. Examples for this category are firewalls, load balancers, LAN and WAN network elements, general data center management or air conditioning units for the data center. All costs associated with deploying, operating and maintaining the internal IT and communication related infrastructure that offers all users PCs as well as basic internal IT services not core to the companys operations.
I1-3.2
Deploy and operate IT infrastructure Deploy and operate internal IT infrastructure
I13.2.1 I13.2.2
User help desk
This covers all costs of offering a 1st level user help desk for internal employees plus 2nd level help desk coordinators (2nd level help desk services usually provided by application developers in the respective development departments.) All costs associated with deploying, operating and maintaining the internal end user hardware with the corresponding operating system and general office software. This includes the deployment, operation and maintenance of: PCs, workstations, laptops, PDAs, etc. Operating systems Basic office software such as virus scanners, word processing and other office applications, email clients, etc. Other desktop related costs. All desktop related costs should be recorded centrally in the IT section and not as Other costs in the corresponding department. This should include deployment, operations and maintenance of all servers providing internal IT infrastructure services as well as the internal IT network: Email servers, file servers, user directory (LDAP) servers, print servers, fax servers and associated storage Network and desktop inventory and management software and servers (e.g., IBM Tivoli or HP OpenView), software distribution servers, etc. Local and wide area network components and cabling (routers, switches, VPN-appliances, re-cabling, patching, IDS, etc.) not including leased lines Other basic infrastructure servers. This includes all costs incurred due to the deployment, operation and maintenance of the internal voice communication infrastructure: Voice communication servers/systems and telephones, mobile phones for internal employees (excluding Blackberry and similar devices which should be placed under I1-3.2.2) Voice communication cabling and network (excluding leased lines). All cost related to the deployment, operation and maintenance of IT infrastructure for inbound call centers. All cost related to the deployment, operation and maintenance of IT infrastructure for sales operations (direct sales force, shops, indirect channels, online sales and
Desktops and mobile devices
I13.2.3
Internal IT infrastructure servers and internal IT network
I13.2.4
Internal voice communications infrastructure
I13.2.5 I13.2.6
Call center IT Shop/ sales support IT
73

Field No. I13.2.7 Segment/ Activity Description sales, outbound and retention call centers). Other All other IT related internal infrastructure (also rented) such as: Printers Fax machines Projectors Other IT infrastructure not included elsewhere. Encompasses the head of the IT department and managers who manage other managers and thereby supervise more than 3 activities. Respective assistants should be allocated here as well. Other IT related support processes such as: IT strategy and architecture IT demand and program management IT security and processes. Please note that testing costs (including user acceptance testing) incurred during development phases should be part of development costs).
I1-4.1
Support & overhead Manage IT Support & overhead Other support
I1-4.2
74
16 Sheet I2 KPIs IT
Please note that this sheet should only include IT KPIs that are associated with your mobile network operations. IT KPIs that are connected to convergent or fixed line services or applications should not be included.
16.1
Field No. I2-1
Applications
KPI area Description Number of post-paid activations and deactivations. Total number of activations and deactivations for post-paid customers in the reporting year. Activations are counted as each SIM activation. Number of pre-paid activations and deactivations Total number of activations and deactivations for pre-paid customers in the reporting year. Activations are counted as each SIM activation. Availability [%] Please indicate the overall yearly availability of the CRM system from a customer perspective as a percentage of the total year (this means minutes of availability divided by 525,600 minutes [total minutes in a year]). # of production downtimes Please give the number of times the CRM system was down. Size of databases in terabyte (actually used capacity) Size of the current data warehouse databases in terabyte (only non-volatile storage). Number of connected applications/platforms Please indicate the number of applications (e.g., ERP system, CRM system, etc.) or platforms (e.g., Portal or Middleware) that are feeding data into or requesting information from the data warehouse. Availability [%] Please indicate the overall annual availability of the Data Warehouse/MIS systems from a customer perspective as an average percentage of the total year (this means minutes of availability divided by 525,600 minutes). # of production downtimes Please give the number of times the data warehouse / MIS system was down. Availability [%] Please indicate the overall annual availability of the Portal/VAS systems from a customer perspective as an average percentage of the total year (this means minutes of availability divided by 525,600 minutes). # of production downtimes Please give the number of times the Portal/VAS system was down. % of faulty bills Please indicate the average percentage of faulty bills.
Activation
I2-2
CRM and customer care
I2-3 Data warehouse / MIS
I2-4
Portal / VAS
I2-5
Billing
75

Field No. I2-6 KPI area Mobile network and Systems Management Description Availability [%] Please indicate the overall annual availability of the Network and Systems management applications from a customer perspective as an average percentage of the total year (this means minutes of availability divided by 525,600 minutes). Number of users Please indicate the number of internal employees who are using the applications (mainly employees in the NOC). Number of licensed ERP users The number of users (can be human beings as well as connected systems) who are licensed by the vendor to use the ERP system. Availability of ERP system [%] Please indicate the overall annual availability of the ERP system from a customer perspective as an average percentage of the total year (this means minutes of availability divided by 525,600 minutes). # of production downtimes Please give the number of times the Enterprise Management system was down.
I2-7
Enterprise Management
16.2
Enterprise IT Infrastructure
Please note that Enterprise IT Infrastructure only consists of production environments. Environments for development as well as basic testing should not be included. Field No. I2-8 Storage KPI area Description Number of (new) physical storage systems (production only) Please provide the number of physical storage systems. Please indicate existing number of systems at the beginning of the reporting period as well as new systems put into production during the reporting period. Accumulated live capacity in terabyte (net capacity). The total net storage capacity (formatted and mounted) of all systems excluding backup or offline archive capacity (e.g., live databases or file storages, but not database backups or offline file archives). Please note that the figures should indicate net capacity of nonvolatile storage only. For calculation of total volume, RAID levels should not be considered but pure mirroring should be included (thus counted twice). Accumulated backup/archive capacity in terabyte (net capacity). The total net, non-volatile capacity used for backups (online as well as offline) or offline archiving (e.g., long term file archival for legal reasons). Should be more than 12 months. Number of (new) physical servers for databases (not CPUs, production only). Please provide the number of servers (boxes or blades, not individual CPUs) excluding testing environments. Please indicate existing number of servers at the beginning of the reporting period as well as new servers put into production during the reporting period. Database instances. The number of database instances running on your servers in your production environment.
I2-9
Databases
76

Field No. I2-10 Servers KPI area Description Number of (new) physical servers (not CPUs, production only). Please provide the number of servers (boxes or blades, not individual CPUs) excluding testing environments. Please indicate existing number of servers at the beginning of the reporting period as well as new servers put into production during the reporting period. Number of virtual servers/systems (not testing). Please provide the number of virtual servers or systems that are based on software virtualization (e.g., VMware) or hardware partitioning, excluding testing environments. Number of physical CPUs (by socket) by end of the year. Please provide the total number of physical CPUs for all above servers (excluding testing hardware, but including new servers). CPUs should be counted by socket, not by cores. For example, a multi-core CPU within one socket should be counted as one.
16.3
Field No. I2-11
Internal IT Infrastructure
KPI area Description Number of User Accounts Average number of active user accounts in the reporting year. Number of end user desktops/PCs Average number of ready-to-use non movable end-user PCs in the reporting year (see I1-3.2.2 for more information). Number of end user laptops Average number of laptop devices in the reporting year (see I13.2.2 for more information). Number of other mobile computing devices (PDAs, Smartphones, etc.) Average number of ready-to-use other mobile devices in the reporting year (see I1-3.2.2 for more information). Number of printers Average number of printers for end-users in the reporting year. Number of Servers for internal network (e.g., user authentication, file, print). Average number of internal infrastructure servers (see I1-3.2.3 for more information) for end-users in the reporting year. Accumulated internal IT storage capacity in terabyte (net capacity) This includes online as well as offline storage for internal users only for services such as file servers or email. Number of IT Trouble Tickets (requests raised at User Help Desk): Please indicate number of requests or troubles raised in enduser contacts with the UHD, e.g. calls that resulted in a trouble ticket. Average first call resolution rate [%] How many calls/UHD contacts could be resolved on first call/contact.
End-user computing hardware
I2-12
End user computing quality
77

Field No. I2-13
Shared IT Infrastructure
KPI Description This sections refers to data centers used for Enterprise and Internal IT Infrastructure Data center locations (number of locations) Number of locations where large numbers of IT hardware and staff are centralized. This does not include small rack or server cabinets for local IT services within office buildings. Data Center floor space (number of square meters) Accumulated floor space of all data centers.
Locations
16.5
Field No. I2-14
Power Consumption
KPI Description Annual power consumption of IT in KWh for operations as invoiced by suppliers. This does not include the power consumption for installation or development services. Percentage of IT services for which power consumption can be clearly separated and measured. If power costs are included in example fees paid to an outsourcing partner, this should be reflected in this KPI.
Annual power consumption of IT in KWh % of IT services for which power consumption can be measured
I2-15
78
17 Sheet J1 Indirect Costs Support and Overhead

17.1
Field No. J1-1
Support and Overhead Activity Definitions

Activity Description Costs related to the activities of strategic sourcing/purchasing: Identification of suppliers Definition of a sourcing strategy RfP/RfQ process and contact with suppliers Background review (references, etc.) Negotiations on price/scope etc. Please include the sourcing/purchasing of all goods/services, for example also the negotiations related to renting a new shop space. Not included in the purchasing activity and thus allocated de-centrally within the various GCB activities affected should be the operating procurement costs for: Verifying purchase requests Issuing purchase requisitions Raising purchase orders Receiving goods etc. Material costs of goods purchased are also not included in the purchasing activity. The supply chain costs allocated here should only be those related to handsets, SIM cards and not network. Costs associated with activities along the entire handset supply chain process: Warehouse management and commissioning Transport logistics Reverse logistics Manage and repair damaged handsets and handset recycling/disposal Also included have to be all costs associated with all kinds of SIM card logistics. The supply chain costs allocated here should only be those related to Handsets/data devices/data cards SIM Cards Channel Marketing materials required at POS and NOT network or other parts of the company. Costs related to network and other parts of the company should be allocated within the respective activity. Cost related to purchasing / planning / ordering have to be allocated under purchasing. Other operating income from reverse logistics, such as logistic costs that are reimbursed by the OEMs if a handset was broken (the operator normally pays in advance for the shipment from the customer back to the OEM repair center and vice versa) have to be netted.
Purchasing
J1-2
Manage handset supply chain
79

Field No. J1-2.1 Activity Warehouse management and commissioning Description Costs associated with activities related to the warehouse management and the commissioning of shipments: Receiving handsets/data devices/data cards, SIM Cards, and Channel Marketing materials required at POS Storing handsets Handset configuration (SMS, MMS, PIN, etc.) Handset handling (Picking, Packing, Addressing, etc.) Management of Consignment Stock. All costs related to the shipment of handsets/data devices/data cards, SIM Cards, and Channel Marketing materials required at POS (costs off ramp) Directly to customers (B2C) To direct and indirect sales channels (B2B.) Costs related to the management of the central distribution center handling the reverse logistics supply chain Receiving returned handsets/data devices/data cards, SIM Cards Testing/Sorting of returned handsets Routing damaged handsets to OEM, 3rd party or in-house repair Substitution Management of handsets/data devices/data cards, SIM Cards Routing repaired/replaced handsets/data devices/data cards, SIM Cards back to customer/shop. Please note that this activity also includes the logistics for sending out replacements for damaged SIM Cards out to customers. The direct costs for the SIM cards however will need to be allocated to L-4 SIM cards on the sheet L - Other Direct Cost. Costs for the provision of customer service with regards to handsets in the sales channels should not be allocated here but in the various sales channels affected. All Costs associated with the process of repairing handsets. The repair process can be executed by either OEM, 3rd party or by the operator inhouse. The reported cost should be net of any reimbursement received by the OEM (e.g. repair handling fees). The activity also encompassed the recycling/disposal of returned (damaged) handsets. All activities and costs related to Financial planning Treasury Accounting of general ledger, receivables, payables, fixed assets, inventory, tax issues, etc. In- and external control. Costs for managing customer related credit and collection should be allocated to the section H1-3.2 CM-Manage Credit and Collection Debt and Fraud Management.
J1-2.2
Manage transport logistics
J1-2.3
Manage reverse logistics
J1-2.4
Manage and repair damaged handsets
J1-3
Finance and accounting
80

Field No. J1-3.1 Activity Finance Description Costs for financial planning (in the sense of planning of financing and not controlling) and costs for treasury as well as corporate finance. Please include the costs for the annual audit here under external services. All cost and activities related to Internal auditing, i.e. analyzing and reviewing business processes, procedures and activities targeting to highlight organizational issues as well as to evaluating compliance against existing policies and procedures and to recommend appropriate solutions. External auditing, i.e. auditing financial statements of the entity and certifying compliance with law and regulations free of material misstatement. Risk management, i.e. identifying risk for (parts of) corporation, deriving counter measures to identified risks, establishing as well as following up on group policies Corporate Finance and M&A, i.e. cost and activities dealing with buying, selling and combining (parts of) companies. Typical activities comprise e.g. screening of potential targets, development of business cases, evaluation of entities, due diligences, negotiation, deal structure, structure of financing, coordination of post merger integration. Please do not include real post or pre merger cost here but only the cost for managing these activities. Treasury management(or treasury operations), i.e. structuring and management of capital market transactions, defining strategies for and executing hedging of financial risks, management of payment systems and corporate banking systems, liquidity management, cash pooling.
Note that investor relations should be included in external communications. Bank/transaction charges for the collection of customers payments (e.g., via direct debit, credit card) should not be included here but rather should go to H1-3.1 Manage credit and collection Revenue assurance.
81

Field No. J1-3.2 Activity Accounting Description All activities and cost related to General Ledger, i.e. maintenance of and processing posting transactions to accounts in order to fill the entities financial statements (recording amounts as credits, and amounts as debits) Accounts Payable, i.e. receive, verify, process, and pay vendor invoices Accounts Receivable, i.e. bill, process, and collect company invoices Asset Management, i.e. accounting processes related to maintenance of and postings to summary of fixed assets (Asset Accounting) Tax related issues, i.e. cost and activities related to complying with tax requirements, optimizing corporate tax burden, optimizing international set-up in light of taxation, preparing tax planning, internal contact for tax issues. Tax payments themselves are excluded from the benchmark. Closing of financial books for monthly, quarterly, or yearly closing processes, i.e. close accounts, build accruals, consider adjustments, Consolidation of entities within the group and within company subgroups, i.e. elimination of intercompany transactions to show aggregated financial statements of a group company as consolidated account.
J1-4
Controlling activities
All activities and costs related to controlling activities, including budgeting and reporting. All functional financial controlling activities should also be allocated here (i.e., IT or Network specific controlling.). Please also allocate costs for the business intelligence center to this activity (e.g., reporting, business analytics, etc.). Non-financial functional area specific reporting should be allocated to the relevant activities within functional areas. Also, budgeting of products or marketing campaigns should be allocated to the respective Marketing activities. Costs for developing / maintaining data warehouse applications should be allocated to I1-1.2.1 and I1-2.2.1 respectively. Activities and costs related to central facility management (e.g., security services, reception, cost for water and central heating). Rental and utilities costs for administrative buildings should be allocated here under Building Rental and Power. Facility and security related costs to own shops should not be allocated here, but in the respective sales channel. The cost for a cafeteria/canteen needs to be allocated in accordance with the allocation of the employees. All activities and costs related to Personal administration, Recruiting, Trainings that are non activity specific Sponsorships for advanced degrees, such as PhDs Payroll. etc. This activity includes, but is not limited to: Personal administration, payroll, time management
J1-5
Facility management
J1-6
Perform human resource management
J1-6.1
Perform human resource management - HR administration (incl. payroll)
82

Field No. J1-6.2 Activity Perform human resource management Recruiting & employer branding Perform human resource management Training Description This activity includes, but is not limited to: Recruiting events & processes, executive search
J1-6.3
This activity includes, but is not limited to: Upper-level training programs (e.g. leadership training programs) or general training (welcome trainings, time management, etc.) across the different functional areas Costs for activity-specific trainings, e.g. sales training or training of customer care agents should be directly allocated to the respective activities, This activity includes, but is not limited to: People development, strategy, organization, compensation
J1-6.4
Perform human resource management Strategic HR management Regulatory
J1-7
The regulatory activity includes lobbying with the regulator (domestic/international, e.g., EU) as well as all processes and legal proceedings with regard to regulatory issues. In general, all activities which target the regulation of the market and competition for the operator should be included here. This includes not only long-run incremental cost, termination/interconnection fees (see Sheet L - Other Direct Costs), maximum roaming charges, etc. but also competition lawsuits (whether they are targeted at the regulator, a law or decree or a competitor). Activities and costs related to legal issues. This includes business legal issues such as employment law, lawsuits with regard to suppliers as well as reviewing contracts from a legal perspective. Not included are legal costs as part of litigation proceedings (H1-3 Manage credit and collection.) Also not included are legal costs associated with the site acquisition process in the radio access network. These costs should be allocated to E1-1.2.1. Costs associated with the development, evaluation, implementation, etc. of a general company strategy. This includes Corporate Strategy Company Development Overall Quality assurance (e.g., chief quality officer or a staff function concerned with top-level corporate-wide quality assurance.). The GCB definition of strategy is a very tight one. If you have employees conducting strategic projects for the different areas, please allocate their cost to the respective areas (e.g. employees working on network strategy should be allocated to the network area in the respective activity). In case the strategy activity is supported by external consultants, please allocate these costs to the cost type External Services. All activities and costs deriving from corporate communication activitiesbut not branding communicationas well as all internal communication measures.
J1-8
Legal
J1-9
Strategy
J1-10
Corporate communication
83

Field No. J1-10.1 Activity Corporate communication (external) Description External corporate communication activities (e.g., press conferences, annual report related costs, investor relations, membership in foundations, corporate social responsibility). Expenses for a public relations agency should also be allocated here as external services. Charitable donations are also included here in cost type other. Please allocate cost for the development of campaigns as external services, while the cost amount sponsored should be considered as advertising cost. Please refer to the cost type definitions for further specification. Internal communication related activities (internal journal for employees, providing content for the company intranet site, etc.) Also the cost for annual company events (e.g., Christmas/holiday party, company anniversary, etc.) should be allocated here. Cost that occur for compliance (development of standards, execution and control of compliance standards, internal audits) and corporate security activities. Includes also costs for complying with the Sarbanes-Oxley Act of 2002 as well as costs for internal and external SOX related auditing services. This covers all activities in connection with the implementation, the maintenance and the review of the Sarbanes-Oxley Act. Please include only cost for the SOX management as well as the cost for validating and testing the implemented controls. However, the cost for the operational control processes should be allocated to the respective departments and activities where they occur. Cost for annual financial audit should be allocated under J1-3.1. Overhead activities that are related to the management of the operator and cannot be assigned to a specific activity. Overhead costs that are related to the overall management (Executive Board) and cannot be distributed to the above categories. Typically the board comprises the CEO, CFO and CTO. Further members of the board (e.g., HR director) should only be allocated to this activity, if at least 50% of the working time are spend on company-wide activities such as external company presentations, press meetings, overall strategy projects such as M&A projects. Costs related to the operation of a workers council. If employees act as part time/full time members of the workers council, please allocate the respective share of the cost to this activity. Other overhead activities and costs that cannot be allocated elsewhere. Ideally, all cost fields for these activities should stay empty.
J1-10.2
Internal communication
J1-11
Compliance and Corporate Security
J1-12 J1-12.1
Other Board and staff functions
J1-12.2
Workers' council
J1-12.3
Other
84
18 Sheet J2 KPIs Support and Overhead

18.1
Field No. J2-1.1
Total Workforce
Activity Description Average number of contractors working on the operators premises at any time who are using office facilities such as work space, desktops, etc. An example would be external IT contractors working on the premises and requiring IT equipment. Not included are, for example, cleaning staff and security personnel. This KPI is used to measure the additional effort an operator has in the facility management and internal IT infrastructure due to external staff. Total employee headcount of the operators. More specifically, each internal employee is to be counted as one head, regardless of whether the employees are full time or part time. Thus, the number does not necessarily equate to full time equivalents. Please state total # of trainings days per area. For part time employees please recalculate a FTE basis (e.g. 5 training days per year for a 50% part time employee would be 10 training days on a FTE basis) Please state total # of contractual holidays days per area on a FTE basis. Please state total # of public holidays days per area on a FTE basis. Please state total # of illness days per area on a FTE basis. Please state the average number of working hours per day on a FTE level. Please do not count overtimes or non regulated hours, e.g. working contracts with no hour specification as of top managers. Please state the average age of the employees by area Please state total # employee leavings per area. Please state total # employee hired per area. Please state total # employee dismissed per area.
Avg. # of contractors working on premises
J2-1.2
Avg. # of employee headcount
J2-2.1
# of training days per year # of contractual holidays per year # of public holidays per year # of illness days per year # of working hours per day Average age of FTE # of employee leavings # of employee hired # of employee dismissed
J2-2.2 J2-2.3 J2-2.4 J2-2.5
J2-2.6.1 J2-2.6.2 J2-2.7 J2-2.8
18.2
Field No. J2-3
Handset Supply Chain

Activity Description Average value of inventory (handsets and accessories) in stock. The KPI should be reported separately for stock held at central warehouse locations and at the various sales channels. If possible, please calculate a yearly average based on monthly inventory data. If such data is not available, please provide estimation based on other suitable data points. Total number of shipments of goods from manufacturers received by the handset logistics warehouse(s). A shipment can include multiple numbers of pallets.
Average value of handsets in stock
J2-4.1
# of shipments received
85

Field No. J2-4.2 Activity # of stock keeping units (SKU) % of handsets configured by operator Shipments sent to direct customers Shipments sent to channels # of returned handsets # of damaged handsets: fault found # of warranty/covered handsets Manage and repair damaged handsets in-house Manage and repair damaged handsets handset supplier Manage and repair damaged handsets 3rd party Description Please state the average # of stock keeping units (e. g. # of different handset product types). Please calculate the average by: (year beginning + year end)/2 Percentage of handsets configured completely by the operator (as opposed to by the handset OEM) in relation of total number of handsets. Split by location of configuration (warehouse vs. sales channel.) Total number of shipments commissioned/dispatched by the warehouse for direct B2C shipments. Total number of shipments commissioned/dispatched by the warehouse to direct and indirect sales channels (B2B Shipments.) All units that are returned to the operator (DOAs, Fault Found, No Fault Found.) Handsets returned to the operator where a form of damage or failure could be determined (DOA and Non-DOAs). Handsets returned to the operator where a form of damage or failure could be determined (DOA and Non-DOAs) that are covered by the manufacturers warranty. Total number of handsets repaired by the operator in-house.
J2-5
J2-6 J2-7 J2-8 J2-9 J2-10
J2-11
J2-12
Total number of handsets repaired by handset supplier.
J2-13
Number of handsets repaired by local repair houses (third parties other than handset suppliers).
18.3
Field No. J2-14 J2-15
Facility Management
Activity Description Total number of office buildings. Please count every major building separately (as opposed to number of office sites). Total number of sqm office space used for accommodating the administrative functions and owned by the operator. This figure should exclude the floor space of own and group shops, call center operations and data centers. Total number of sqm office space used for accommodating the administrative functions and rented by the operator. This figure should exclude the floor space of own and group shops, call center operations and data centers. Sum of sqm of office buildings owned and rented by the operator.
# of office buildings sqm of office buildings owned
J2-16
sqm of office buildings rented
J2-17
Total sqm of office buildings
86

Field No. J2-18
Power Consumption
KPI Description Annual power consumption of office buildings in KWh as invoiced by suppliers. This should exclude power costs for IT data centers located within these office buildings. Percentage of office buildings for which power consumption can be clearly separated and measured. If power costs are included in for example in rental costs, this should be reflected in this KPI.
Annual power consumption for office buildings in KWh % of office buildings for which power consumption can be identified
J2-19
87
19 Sheet K Subsidies and Commissions

19.1 Subsidies and Commissions Activity Overview
All direct costs (commissions and subsidies) related to the acquisition or retention of customers should be reported in this section along the dimensions of sales channels and customer segments. For description of Sales Channels, see section 9 F1 Indirect Costs Sales For description of Customer Segments, see section 3 Customer Segmentation
Following graph illustrates the subsidies and commissions that are captured.
105 10 90 15 15
20 sidies
Sub-
25
100 70
Retailer Price Floor
45
Gross Price Discount
Net Purchase Price = Gross Retail Price
Margin
Gross Price incl. Margin
Margin + Subsidies
Net Retail Price
Commission
Retailer Price Floor
19.2
Field No. K-1
Subsidies and Commissions Activity Definitions

Activity Description Total amount of upfront commissions paid for additional customers (gross adds) in the reporting period (also including deferred upfront commissions for activities such as loyalty supporting measures.) Please report the commissions in the period when they are incurred. Total amount of upfront commissions paid for contract prolongations in the reporting period. Please put commissions paid for services that do not affect the duration of the contract to the section Commissions for Tariff Changes. For a definition of contract prolongation, please refer to section 10 F2 KPIs Sales.
Gross add commissions
K-2
Commissions for contract prolongations (e.g., renewals, migrations, replacements)
88

Field No. K-3 Activity Commissions for tariff changes Description Total amount of upfront commissions paid for tariff changes of existing contracts during their normal contract duration (non-expired) and performed within a customer segment of existing customers. Not included are commissions for upward migrations of, for example, prepaid to residential postpaid (this transaction is per definition of a migration). Total amount of commissions paid based on customers service usage (e.g., cost paid through the lifetime of the customer contract based on airtime usage). Not included here are the commissions paid in relation to top-up credits. These have to be captured in this section under K-9 to K-15. Total amount of commissions paid for new or renewed M2M cards. Total amount of subsidies paid to new customers in the reporting period. Subsidies can be paid in the form of handset subsidies (calculated as the residual value of handset purchase price [net-net price]) and handset revenues. Total amount of subsidies paid to existing customers in relation to contract prolongations. Please include all subsidies in the form of handset subsidies (see K6A).
K-4
Commissions for airtime
K-5 K-6A
Commissions for M2M Handset subsidies for gross adds
K-7A
Handset subsidies for contract prolongations (e.g., renewals, migrations, replacements Handset subsidies for tariff changes Handset subsidies as part of loyalty programs Airtime subsidies for gross adds
K-8A K-9A
Total amount of subsidies paid to existing customers in relation to tariff changes. Please include all handset subsidies (see K6A). Total amount of subsidies paid to existing customers in relation to loyalty programs. Subsidies typically come in the form of reduction of handset prices or trading goods at reduced prices. Total amount of subsidies paid to new customers in the reporting period. Subsidies can be paid in form of: Free months and activation fee waivers Free MOU/Free SMS/Free Data: Calculated as the total number of free MOU/SMS/Data granted and used as a subsidy at an average MOU/SMS/Data (MB) sales value for the respective customer segment/price plan. Please note that the number of free MOU/SMS/Data as basis for the calculation should not include any free MOU/SMS/Data as part of price plan with fixed fee arrangement (e.g., flat rate, etc.). Only the one-off free MOU/SMS/Data in relation to a new contract should be included here. Business customers: Certain subsidies in this segment (free minutes, free months, activation fee waiver and other rebates) are typically part of the frame contract with the business customer resulting in a customized tariff. They should be excluded here. Total amount of subsidies paid to existing customers in relation to contract prolongations. Please include all subsidies in the form of free MOUs and other types of discounts as described under K-6B in this section. Total amount of subsidies paid to existing customers in relation to tariff changes. Please include all subsidies in the form of free MOUs and other discounts as described under K-6B in this section.
K-6B
K-7B
Airtime subsidies for contract prolongations (e.g., renewals, migrations, replacements Airtime subsidies for tariff changes
K-8B
89

Field No. K-9B Activity Airtime subsidies as part of loyalty programs Description Total amount of subsidies paid to existing customers in relation to loyalty programs. Subsidies typically come in the form of: Free months and activation fee waivers Free Downloads / Free MOUs /Free SMS. Please include the value of these free MOUs/downloads/SMS as subsidies, valuing them based on the average sales value for the respective customer segment. Costs for loyalty events. Please do not report value points credited to customers (provisions for point values), but only the equivalent of point values exchanged by the customer against goods/services. Top-ups made using a credit card as the payment mechanism, without using a scratch card or an electronic ticket as intermediary top-up media. This form of payment is typically used when topping-up using internet services or top-up by call functions. Top-ups made using bank accounts (not credit cards) as the payment mechanism without using a scratch card or an electronic ticket as intermediary top-up media. This form of payment is typically used when topping-up using ATMs or through direct debit arrangements. Top-ups made by purchasing electronic tickets or by using a Top-Up card. Top-ups made by purchasing a scratch card. Please enter the total number of top-up transactions in the reporting period split by payment/top-up type. Please enter the total value (calling credits) of all top-up transactions in the reporting period split by payment/top-up type. Please include subsidies you may have given to the customer in this figure. Please split out the total value (calling credits) of all top-up subsidies granted in the reporting period. Please split by payment/top-up type. Please enter the total amount of top-up commission paid to the top-up service providers. For scratch cards, please do not include the cost of the production of the scratch cards (which should go to KPI L-7 in other direct costs.)
K-10
Top-up by credit card (internet, mobile call, etc.)
K-11
Top-up by bank (ATM, direct debit)
K-12 K-13 K-14 K-15
Top-up by electronic tickets / top-up card Top-up by scratch card Total number of topup transactions Total value of top-up credits Total value of top-up subsidies Total value of commission paid on top-ups
K-16 K-17
90
20 Sheet L Other Direct Costs

20.1 Trading Goods
20.1.1 Spend by Category

Please enter per category the total number of units purchased and the total corresponding purchase value of these units. The purchase value should be based on the net-net price (net-net price = gross price minus any volume discounts, co-marketing, etc.). Field No. L-1 L-2 Activity Handsets Other data centric devices (MDAs / Blackberries / Communicators Data cards and sticks SIM cards Starter packs Description All mobile handsets other than data centric devices. Devices/Handsets that are designed especially (not only) for data traffic (e.g., Blackberry, iPhone, Nokia Communicators, MDA, TREO.)
L-3 L-4 L-5
All kinds of data cards and sticks, including UMTS cards, W-LAN cards, USB UMTS sticks, etc. All SIM cards purchased, split by memory size (16kb, 32kb, 64kb, 128kb.) Starter packs are defined as the introduction-kit for new customers, including components such as brochures, gifts, welcome letter, etc.but excluding any handset (recorded above under L-1) and SIMs (recorded under L-4.) The costs allocated here should include the costs for the assembly, as well as any material costs for the carton, brochures, etc. Handset accessories include trading goods such as speakers, Bluetooth devices, handset covers, etc. Costs for scratch cards are the cost for the production of the scratch cards, not the costs of the distribution or commissions. All trading goods other than handsets and accessories purchased in relation to the loyalty programs. Costs associated with writing off handsets in the reporting period. Writeoffs are defined as the depreciation of handset value that is not subsidies to own customers. The write-offs are extraordinary write-offs on stocks of handsets when they are not sold on time and their value needs to be lowered due to an impairment test indicating that the potential sales price in the market is now lower than its original price.
L-6 L-7 L-8 L-9
Handset accessories Scratch cards Loyalty gifts Handset write-offs
20.1.2 Spend by Vendor

Please enter the following parameters for the various handset manufacturers listed in this section. The information of all manufacturers not listed should be aggregated under Other. Field No. L-10 L-11 L-12 Activity Total # of models in portfolio Total # of units purchased Total costs (net-net price) Description Total number of different handset/device models purchased during the reporting period. Total number of handset units purchased in the reporting period. Total costs of all units purchased in the reporting period. Please value the handsets with their net-net price as described under chapter 20.1.
91
20.1.3 Portfolio KPI

Please enter the following parameters for the various ranges of handset/device values listed in this section. Please note that the value ranges listed here have to be understood as Gross prices. Field No. L-13 Activity # of handset models with share of units sold >1% of total number of units sold # of portfolio cycles per year Description Number of handsets/device models that account for more than 1% of the total number of units sold in the reporting period.
L-14
A portfolio cycle is defined as being a complete overhaul of the current handset portfolio. Ad-hoc campaigns where single handsets are added to the portfolio or exchanged (e.g., for events such as the highattendance sporting events), are not considered as a regular cycle.
20.2
Field No. L-15 L-16
Interconnection and Roaming Costs

Activity Description Cost for national interconnection to other mobile operators. Costs associated with voice and SMS, MMS and data should be separated. Cost for national interconnection to fixed line telephony networks. Costs associated with voice and SMS, MMS and data should be separated. Costs for premium rated voice connections should also be reported in this category. Costs for interconnection to fixed line telephony operators abroad (outside operators country). Costs associated with voice and SMS, MMS and data should be separated. Example: Operator is located in Germany: Calls to fixed line telephony operators in the UK, Netherlands, etc. Costs for interconnection to mobile operators abroad (outside operators country.) Costs associated with voice and SMS, MMS and data should be separated. Example: Operator is located in Germany: Calls to mobile operators in the UK, Netherlands, etc. Roaming costs in the operated country if a third party mobile operator is used to complete own services. Costs associated with voice and SMS should be separated. All customer roaming costs (Inter-operator tariff payments) for voice, SMS, MMS, data. Example: German customer visits Great Britain and makes voice calls. German operator pays British operator for calls of his customer. Refers to the minutes of use (here for national roaming and customer roaming) which are theoretically billable, excluding data minutes. The minutes should include only call duration (not set-up duration or waiting duration).
Interconnection national mobile Interconnection national fixed
L-17
Interconnection international fixed
L-18
Interconnection international mobile
L-19
National roaming (if applicable) Customer roaming (IOT)
L-20
L-21
Total billable MOU (#)
92

Field No. L-22
External Content
Activity Description Please state the cost of external content per revenue category that is passed on to the external content provider. Revenues that occur based on this content are to be stated in the sheet D Revenues Direct cost for external content, e.g. for Video-on-Demand (VOD) or other services.
External Content Cost
20.4
Other Direct Costs
Please enter any other direct costs not captured in any other sections into the empty table provided. Please specify the reported costs in detail. Examples could include: commissions paid for exclusivity to dealers, writeoffs related to dealers, etc.
93
21 Sheet M Capex & Assets

ASSETS includes investments in fixed assets such as buildings, network and IT devices, telephony systems, tools and spare parts. CAPEX should not include any activated labor costs for product development or any customer acquisition costs (SACs).
21.1
Explanation of the CAPEX-OPEX Shift
CAPEX reported in this sheet must not include activated labor costs for projects in the IT and network area to avoid differences between companies as a result of different accounting rules. This is especially relevant for costs related to network deployment as well as development and implementation of IT applications. So all cost remaining in CAPEX will only be civil works (e.g., buildings, roads) and the network hardware. All IT development projects should be assigned to IT OPEX ("Development and maintenance of IT applications".) IT Assets should only contain costs for servers, desktops, other hardware, perpetual software licenses and other physical elements like air conditioning, racks, UPS, etc. Examples of network costs that should NOT be assigned to Assets: Costs associated with the site acquisition process Transport costs, insurance costs for network equipment Set-up of network equipment (e.g., installation of BTS or TRX, but not masts or towers which are part of civil infrastructure ASSETS) Measuring activities Configuration of equipment Testing of equipment Project and quality management (e.g., coordination).
Examples of network costs that should be assigned to Assets: Purchase of site Excavation, groundwork, preparation of land for site (for all sites, BTS, BSC, MSC, etc.) All underground and building civil engineering (erecting towers or shelters, installing generators, etc.) All building or energy-related elements (shelters, towers, masts, generators, air conditioning, etc.) All network equipment elements.
Please report all Assets that is not fully-depreciated in the Assets sheet. Any investments in UMTS or GSM licenses are not part of the study and should be excluded from Assets.
94

Field No. M-A
Assets Columns
Columns Description Historic purchase price value (not book value) of all assets at the beginning of the financial period that have not been fully depreciated. Please note that no CAPEX-OPEX shift has to be performed for assets purchased before the reporting year. Please report the purchase price values, NOT netted by any depreciation. Please only state assets that are still in your books and not assets written-off completely. Please allocate assets that do not fit into the specific Assets areas to Support & overhead - Other facilities. For example, furniture that is not dedicated to own shops or call centers should be allocated to Other facilities. In contrast, investments in pool cars that are dedicated to direct sales personnel should be stated under Sales - Direct Sales Force.
Value at time of purchase / completion not yet st fully depreciated (1 day of reporting period)
M-B
Overall value of accumulated additions to fixed assets (reporting year) [Net of CAPEX-OPEX Shift] Overall value of accumulated retirements to fixed assets (reporting year) Value of assets with lifetime smaller or equal to GCB average lifetime
Accumulated additions to fixed assets during the reporting year (the reporting period), valued at purchase prices (not at book value). Please note that additions related to work in progress during the reporting period should be included even if it was not yet reported in the register of fixed assets. Please note that the value stated here has to exclude the value of activated labor costs that were shifted to OPEX according to the CAPEXOPEX shift (section 21.1). Historic purchase price value of all assets retired during the financial period (not at book value). Please note that no CAPEX-OPEX shift has to be performed for the retired assets.
M-C
M-G
Historic purchase price value (not book value) of all assets with average useful lifetime smaller or equal to GCB average lifetime of the respective asset class. Please note that no CAPEX-OPEX shift has to be performed for assets purchased before the reporting year. Please report the purchase price values, NOT netted by any depreciation. Please only state assets that at the beginning of the reporting period are not older than the GCB average lifetime of the respective asset class. Consider as an example an asset that belongs to the category Network Network VAS Platforms Data-related with GCB average lifetime of 8 years. If, according to your accounting policy, this asset has an average useful lifetime of 8 years or less, and if at the beginning of the reporting period this asset was not older than 8 years, it should be counted here. If the average useful lifetime is more than 8 years, it should be counted in M-H below. Please be aware that for each segment, the sum of values M-G and M-H should not necessarily equal M-A, unless your average useful lifetime matches the GCB lifetime for every item in the segment. Please allocate assets that do not fit into the specific Assets areas to Support & overhead - Other facilities. For example, furniture that is not dedicated to own shops or call centers should be allocated to Other facilities. In contrast, investments in pool cars that are dedicated to direct sales personnel should be stated under Sales - Direct Sales Force.
95

Field No. M-H Columns Value of assets with lifetime exceeding GCB average lifetime Description Historic purchase price value (not book value) of all assets with average useful lifetime exceeding the GCB average lifetime of the respective asset class. Please note that no CAPEX-OPEX shift has to be performed for assets purchased before the reporting year. Please report the purchase price values, NOT netted by any depreciation. Please only state assets that at the beginning of the reporting period are not older than the GCB average lifetime of the respective asset class. Please allocate assets that do not fit into the specific Asset areas to Support & overhead - Other facilities. For example, furniture that is not dedicated to own shops or call centers should be allocated to Other facilities. In contrast, investments in pool cars that are dedicated to direct sales personnel should be stated under Sales - Direct Sales Force.
96
Appendix to Data Input Workbook 21.3 Assets Categories
The definitions below give additional guidance on how to allocate the operator Asset data to the several GCB Asset classes. Main guidance is still to be found in the Indirect Cost section on Network (E1 - Indirect Costs Network). Field No. M-1.1 Category Network Access Layer Description This Asset category includes all assets related to the radio access network. This includes, among other assets, Base transceiver stations (BTS) + Node Bs and the respective capacity elements Base station controllers (BSC) + Radio network controllers (RNC) Civil infrastructure, such as buildings, masts or air conditioning units. Transmission assets (such as multiplexers or microwave elements) should not be included in this category but in the respective transmission category in M-1.5. This category includes all basic hardware that forms the basis for the radio access network but excludes capacity elements (see below). Assets to be allocated in this category are: Base transceiver stations (BTS sometimes referred to as RBS, too). Please allocate cabinets only. TRX as well as investments for capacity upgrades through software (SDR software defined radio) should be allocated separately below. Node Bs for 3G networks. Please allocate cabinets only. Channel boards, channel elements as well as investments for capacity upgrades through software (SDR) should be allocated separately below. Antennas and repeaters. Licenses for both BTS and node B cabinets. This category includes all radio capacity related hardware such as TRX or channel boards as well as activated SDR software and software upgrades (software defined radio) for software based EDGE or HSDPA upgrades.
M-1.1.1
Network Access Layer Radio hardware excluding capacity elements (BTS/Node B cabinets, antennas)
M-1.1.2
Network Access Layer Capacity elements (TRX, channel boards) Network Access Layer Other access related equipment (BSC, RNC, etc.) Network Access Layer Access site infrastructure (civil infrastructure, masts, air conditioning, diesel generators, etc.)
M-1.1.3
Other access related equipment should include other access network radio hardware with embedded software and software upgrades that is directly related to providing radio services. This includes elements such as BSCs or RNCs. The infrastructure category includes all assets that are not directly related to providing the radio access but rather to providing the infrastructure around the radio elements. This includes assets such as: Purchased sites and real estate for sites Civil infrastructure for sites such as towers, shelters, fences, masts, cable trays, cabling, excavation and groundwork, alarm systems, etc. Air conditioning units Diesel and other generators and batteries. Please carefully check chapter 21.1 on the CAPEX-OPEX shift for more details on which costs to allocate to OPEX versus the asset base.
M-1.1.4
97

Field No. M-1.2 Category Network Core layer Description The core layer Assets category includes all assets that are related to operating as well as supporting the operations of the core network as defined in chapter 7. This includes core network elements as well as non-technical infrastructure. This category includes elements of the core network (with correspondent software and software upgrades) such as: Mobile Switching Centers (MSC + UMSC) Media Gateways Gateway Mobile Switching Center (GMSC) Home Location Register (HLR) Authentication Center (AUC) Visitor Location Register (VLR) Serving GPRS service node (SGSN) + U-SGSN Gateway GPRS Support Node (GGSN) Mobility Management Entity (MME) Serving Gateway (SGW) PDN Gateway (PGW) Policy and Charging Rules Function (PCRF) IP Routers Charging Gateway. Core network infrastructure includes all assets that are not directly related to providing the technical core network functions but rather providing the infrastructure around the network elements. This includes assets such as: Purchased sites and real estate for sites Civil infrastructure for sites such as shelters, buildings, fences, cable trays, cabling, excavation and groundwork, alarm systems, etc. Air conditioning units Diesel and other generators and batteries. Please carefully check chapter 21.1 on the CAPEX-OPEX shift for more details on which costs to allocate to OPEX versus the asset base. Includes hardware and assets related to operating and providing value added services in the network. The split between network and IT VAS is an arbitrary one such that your definition may not be consistent with the GCB definition. Please make sure that you follow the GCB definition closely! Network VAS according to the GCB definition includes assets that are related to general network services and VAS services platforms as described below. These assets are typically associated with the network due to historical reasons. Please note that this may also include seemingly pure IT services or hardware (e.g., fully virtualized SMS or MMS platforms.) Other value added services hardware and software not mentioned below is deemed to be IT-related by GCB and should be allocated to the IT assets section. M-1.3.1 Voice-related / intelligent network Includes, but is not limited to, assets such as: Voice Response Unit (VRU) Voice Mail System (VMS) Interactive Voice Response (IVR) (not call center related) Intelligent Network (IN) hardware and software Intelligent Peripheral Service Control Point (SCP.)
M-1.2.1
Core network elements (MSCs, , SGSNs, MMEs, Media Gateways, Routers, etc.)
M-1.2.2
Core network site infrastructure (civil infrastructure, air conditioning, diesel generators, etc.)
M-1.3
Network VAS platforms
98

Field No. M-1.3.2 Category SMS-related Description Includes, but is not limited to, assets such as: SMSCenter (SMSC) & SMS-GMSC, SMS-IWMSC Cell Broadcast Center (CBC.) Includes, but is not limited to, assets such as: MMS Center. Includes, but is not limited to, assets such as: WAP Gateway (WAP) DNS-Server (service related) Firewall & proxy servers (service related.) Please note that software and servers for portal applications or Blackberry email services are considered to be IT-based VAS by the GCB framework and should not be allocated here. Includes, but is not limited to, assets such as: Location Server (please note that location based services based on this server should be considered under IT) Payment Server OTA System Number Portability Server Push-to-Talk Server. This category includes network related assets used for network monitoring and management. This includes assets such as: Network Operations Center civil infrastructure (building, security systems, etc.) Network probes and specific monitoring and management equipment Dedicated monitoring or management networks (running in parallel to the normal network.) Please note that network management systems (OSS software) as well as the respective IT servers and end user desktops should be part of the respective IT sections (for instance OSS Applications / Enterprise IT Infrastructure / Internal IT infrastructure.) Transmission includes all assets that establish physical connections between the different network elements (e.g., BTS, Node Bs, media gateways, MSCs, switches, HLR, etc.) in the access as well as core networks. Access Transmission contains all assets that connect: BTS and BTS, BTS and BSC, Node B and RNC BSC and MSC, RNC and UMSC. Please refer to chapter 7 for a definition of access and core networks. This category includes all equipment necessary for setting up microwave links. This includes antennas as well as dedicated civil infrastructure such as aggregation or relay masts. Please note that masts or infrastructure which are shared with (e.g., access network services such as a base station) should not be allocated here. Includes all equipment as well as dedicated civil infrastructure and cabling that is related to other types (apart from microwave) of own transmission lines. Examples of this could be fully owned copper or fiber links with their respective multiplexing and transmission equipment. Please note that as soon as part of the transmission link is leased (e.g., dark fiber or satellite connections) related assets should be allocated in the next category.
M-1.3.3 M-1.3.4
MMS-related Data-related
M-1.3.5
Other
M-1.4
Network monitoring and management
M-1.5
Transmission
M-1.5.1
Access transmission
M1.5.1.1
Microwave equipment (including dedicated civil infrastructure) Equipment and civil infrastructure for other own (copper, fiber) lines
M1.5.1.2
99

Field No. M1.5.1.3 Category Equipment for leased lines (e.g. multiplexer for dark fiber or router for satellite link) Core transmission Description Includes all equipment as well as dedicated civil infrastructure that is related to operating leased lines. Typical examples are multiplexers employed to operate rented dark fiber or routers and civil infrastructure for satellite base stations (leased satellite link.) Core Transmission refers to assets related to links that connect: MSC and MSC, MSC and SGSN, SGSN and GGSN, other core network elements, etc. Roaming and interconnection lines. Please refer to M-1.5.1.1-1.5.1.3 for description.
M-1.5.2
M1.5.2.11.5.2.3 M-1.6
Network Core transmission assets Network Other network related assets (e.g., testing equipment) Sales Direct sales force Sales Own shops Sales Other sales channel Marketing Product Development
Please allocate all network related assets which do not fit any of the above categories here. Examples for such assets include testing equipment and testing installations for new technologies or handset testing equipment. Please allocate here all assets for the direct sales force (e.g., company cars.) Please allocate here all assets for your own shops (e.g., shop equipment.) Please allocate here any other assets that are purely associated with sales channels and cannot be allocated to the activities above. All assets related to product development from a marketing perspective. This can include product design and packaging, patents or tariff licenses. This excludes any assets related to IT applications or infrastructure and network platforms. All other marketing related assets. Please allocate all assets related to your customer service call centre should be allocated here. This includes assets such as buildings, office furniture, etc. Please note that IT related call center systems should be allocated under IT. All other customer management related assets.
M-2.1 M-2.2 M-2.3 M-3.1
M-3.2 M-4.1
Marketing Other Customer management Call Center Customer management Other IT assets
M-4.2
M-5
The structure of this category and its subcategories is identical to the activity structure in chapter 15. Please refer to this chapter for further reference on which assets to allocate under the respective subcategories. Warehouses for the handset supply chain. This includes any warehouse used for the logistics of handsets/data devices/data cards, SIM Cards, and Channel Marketing materials required at POS. All office buildings used for administrative purposes. Should correspond to the sqm of office buildings in J2-14. All other facilities, office fixtures and furnishings. Please indicate the share in percent of CAPEX additions in the Network area that were spent for replacement of the existing assets (e.g. replacing Node Bs).
M-6.1
S&O Handset supply chain Warehouses S&O Office Buildings S&O Other Facilities % of network replacement additions of total additions
M-6.2 M-6.3 M-7.1
100

Field No. M-7.2 Category % of IT replacement additions of total additions Description Please indicate the share in percent of CAPEX additions in the IT area that were spent for replacement of the existing assets (e.g. replacing data warehouse components).
101
22 Sheet N Working Capital

22.1
Field No. N-1
Receivables
Description Please consider as overdue receivables outstanding customer receivables resulting from telephony charges excl. potential future monthly fees. Please include in the table also any receivables which have been written-off during the reporting year and as such are not part of accounts receivables (bad debt). Example calculation per subscriber:
First attempt to collect bill via bank collection Bill submitted Second attempt to collect bill via bank collection Block of outgoing calls Block of incoming and outgoing calls Cancellation of contract
Columns Customer receivables and bad debts
-5
10
15
20
25
30
35
40
45
50
Working days
Bill due
Monthly Fee Bad Debt + Telephony Bad Debt
Monthly Fee Bad Debt
Future Monthly Fees 24 month contract Subscriber did not even pay his first bill After 3 months/ bills the contract was cancelled Remaining 21 months are accounted as Future Monthly Fees Value of 210 (21 * 10)
Day 0: One outstanding bill (10 monthly fee and 40 telephony turnover) from previous month Day 22: Another outstanding monthly bill (10 monthly fee and 40 telephony turnover) Outstanding value of 100
Another monthly bill between day 21 and day 44 10 monthly fee No telephony turnover (outgoing calls already blocked) Outstanding value of 10
In this example: Total Bad Debt per subscriber 110 plus lost future revenues of 210 Can as well be higher if actions (blocking, cancellation etc) are taken later
In case the SIM has already been fully deactivated and penalties (reminder charges, etc.) incurred please also add this amount. Please note that provisions for covering bad debt should not be included. The amount of bad debt should be netted with the amount that was actually recovered by selling outstanding receivables to a 3rd party (please refer to N-3.3 example). Please split the customer (overdue) receivables/bad debt by due date: All customer receivables that are outstanding for more than 360 days incl. already written off amounts All customer receivables that are outstanding between 181 360 days incl. already written off amounts All customer receivables that are outstanding between 91 180 days incl. already written off amounts All customer receivables that are outstanding less than 90 days incl. already written off amounts All customer receivables that are before their due dates N-2 Other overdue receivables/ bad debt Value of receivables sold to external parties (face price) Please consider as (overdue) receivables / bad debt here all other outstanding receivables. Please split by Indirect retail partner, Service Provider and MVNO Interconnection/Roaming
N-3.1
Please indicate the value of overdue receivables which have been sold to third party/external vindication agent. Please indicate the face (original) value of receivables sold.
102

Field No. N-3.2 Columns Value of recovered from external parties (selling price) Description Please indicate the value of recovered value of receivables sold to third party/external vindication agent. This amount should be no more than face value of sold receivables indicated in N-3.1. Difference between N-3.1 and N-3.2 should be indicated as part of written-off amount in table N-1. Example: Operator sold its receivables amounting to 100 EUR. It received 70 EUR from external party (receivables valued at 70% of its nominal value). Therefore, in columns N-3.1 and N-3.2 we should put 100 and 70 respectively. The difference, which in this case amounts to 30 EUR should be put in table N-1 (as written off amount), on top of other receivables written off. N-3.3 Lost future Revenues Please indicate here any bad debt amount that is related to lost revenues, e.g. lost monthly fees ( 210 in the picture above). Even though future revenues are not split into due date categories here please put the equivalent of the total lost revenues for the reporting period (no write offs older than 360 days). Average number of days between end of billing period (cut-off date in the diagram below) and invoice generation date
Invoice generation date date when invoice is being generated and credit time given f or customers to pay is staring to count (e.g. invoice is generated/printed 2 days af ter cut-of f date) Actual payment date date when invoice actually paid by customer (e.g. 31 days af ter invoice generation date)
N-4
Average bill to invoice generation in days (cut-off date to invoice generation)
-5
10
15
20
25
30
35
40
45
50
Working days
Cut-off date end of billing period
Payment due date - date when customer payment becomes due (given the credit time given f or the customer af ter invoice generation and distribution, e.g. af ter 14 days)
N-5
Average customer credit time in days (invoice generation to invoice due date) Average customer payment delay in days (invoice generation to actual payment)
Average number of days between invoice generation date (date when customer credit time starts to count) and invoice due date.
N-6
Average number of days between invoice generation date (date when customer credit time starts to count) and actual payment date. In case N-6 is lower than N-5 it indicated that on average, customers are paying before due dates. Otherwise (N-6 > N-5) it indicates that bills are overdue. Difference between N-6 and N-5 indicates overdue period.
103

Field No. N-7
Net Operating Working Capital

Description GCB Net Operating Working Capital calculation in reporting period. Split receivables and payables between the categories: Customers, Interconnection/Roaming, indirect retail partners, MVNOs & Service Provider, Suppliers, Intra-Company (group related) and other (please include network equipment in other). Please include in the receivables and payables also accrued / deferred income and expenses and also short-term prepayments. Excluding any receivables or payables related to taxation, employees, regulator/authority claims, non-mobile business, and long-term positions (> 1 year). Receivables and payables resulting from VAT taxation should be included here. Please calculate according to the following formula: (inventory beginning of period + inventory end of period) / 2 Please allocate here all inventories including raw materials, work in progress, finished goods and merchandise (handsets, SIM cards, etc.). Inventory should be net of any write offs.
Columns Net operating working capital
N-8
Inventory outstanding
N-9
Receivables outstanding
Please calculate according to the following formula: (receivables beginning of period + receivables end of period) / 2 Please allocate all current receivables according to the given structure. Receivables should be net of any write offs.
N-10
Payables outstanding
Please calculate according to the following formula: (payables beginning of period + payables end of period) / 2 Please allocate all payables according to the given structure. Payables should be net of any write offs.
104

Appendix To Data Input Workbook Mobile - GCB - 2012 - 20120125

Загружено:

Сведения о документе

Оригинальное название

Авторское право

Доступные форматы

Поделиться этим документом

Поделиться или встроить документ

Параметры публикации

Этот документ был вам полезен?

Это неприемлемый материал?

Авторское право:

Доступные форматы

Appendix To Data Input Workbook Mobile - GCB - 2012 - 20120125

Загружено:

Авторское право:

Доступные форматы

Mobile Benchmarking Appendix to the Data Input Workbook for Participating Operators GCB 2012

Berlin, January 2012

Appendix to Data Input Workbook

10.1 10.2 10.3 11

Sheet G1 Indirect Costs Marketing and PD .................................................................... 51

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

12.1 12.2 12.3 13

14.1 14.2 14.3 14.4 14.5 15

15.1 15.2 15.3 16

16.1 16.2 16.3 16.4 16.5 17

18.1 18.2 18.3

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Sheet L Other Direct Costs ................................................................................................. 91 Trading Goods .................................................................................................................. 91

20.2 20.3 20.4 21

21.1 21.2 21.3 22

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

1.3 Golden Rules

Global Competitive Benchmarking Appendix to the Data Input Workbook

Source: A.T. Kearney

GCB Methodology: Golden Rules of Cost Allocation

The CAPEX-OPEX Shift

Treatment of Group Cost / Shared Services

Source: A.T. Kearney

A.T. Kearney 10/03.2008/27642d 38

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Overview of Cost Types

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Direct Telephone Charges Postal Charges Bank/ Transaction Charges

Supplier Repair Fee Other

Personnel, thereof capitalized

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Field No. CS1

Residential postpaid customers Prepaid customers

Wholesale (customers of Service providers / MVNOs)

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Sheet B - Contact Information

Field No. B-1 B-2 B-3

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Sheet C - Total Cost Overview

Total costs official P&L

Plausibility check Total Costs

C-6.1 C-7 C-8

Global Competitive Benchmarking Appendix to the Data Input Workbook

Appendix to Data Input Workbook

Additional Service Activation Monthly Fee Handset related

Monthly Fee Voice

Monthly Fee Data only