In these regulations, any word or expression shall have the same meaning assigned to it in the Act, unless the context indicates otherwise.

"the Act"

means the Postal Services Act, 1998 (Act No. 124 of 1998;

"Agent"

means a person that has concluded a commercial agreement or similar instrument with the Licensed Operator to provide postal services on behalf of the Licensed Operator;

"Arms length"

means a transaction between two related or affiliated parties that is conducted as if they were unrelated, so that there is no conflict of interest;

"Attributable Cost"

means a cost which can be allocated to a business, cost centre, product or service on a causal basis;

"the Authority"

means the Independent Communications Authority of South Africa established in terms of section 3 of the Independent Communication Authority of South Africa Act, 2000 (Act No. 13 of 2000);

"Business Units"

means the Consumer Services and the Mail Business of the Licensed Operator;

"Common costs"

means costs related non-network elements shared to several services. The resource usage cannot be measurable. Common costs can be allocated to services according to fixed parameters.

"Consumer Services"

means a subset of the Regulated Segment that comprises all revenues, costs, and assets associated with the sale and provision of postal services to end-users either directly or through the consumer service provider sales and distribution channel;

"Corporate Entity"

means a company registered in terms of the Companies Act, 1973 (Act No 61 of 1973) of South Africa or other legal entity that is regulated by the Authority and which includes the Regulated Segment;

"Directly Attributable Cost"

means costs that can be directly related to a specific service;

"Fully Allocated Cost"

means a basis of accounting whereby all of an entity's costs are attributed fully to products and services and/or segments;

"Indirectly Attributable Cost"

means costs that cannot be directly assigned to a specific good or service;

"Joint costs"

means costs related to the usage of shared network elements. The network usage by services should be measurable on the base of technical drivers.

"Licensed Operator"

means a holder of a licence issued in terms of section 15 of the Act;

"Mail Business"

means the subset of the Licensed Operator's Corporate Entity that provides postal services;

"Operator's Procedure Manual"

means the detailed methodologies and processes implemented and documented by the Licensed Operator, to comply with the accounting and reporting practices defined in the Accounting Manual;

"Regulated Segments"

means all segments related to the provision of Postal Services in accordance with a Licence issued under the Act. The Regulated Segments refer to the Consumer Services, Postal Business, and their respective subsets;

"Regulatory Financial Statements"

means the audited regulatory financial reports that Licensed Operator is required to submit to the Authority on a prescribed basis;

"Segment"

means subsets of the Corporate Entity and may comprise groups of services, products, groups of customers, and/or combinations thereof;

"Unattributable Costs"

means costs which cannot be allocated to a business, cost centre, product or service on a causal basis;

"Unregulated Segment"

means the segment of a Corporate Entity that does not provide regulated services.