The Pricing team must also consider the imposition of an accounting separation obligation to ensure that sufficient and robust financial information is provided to help ComReg monitor those regulated markets where a provider has been found to have SMP.
An accounting separation obligation can also support non-discrimination obligations, prevent unfair cross-subsidies to other services, and help ComReg to monitor the SMP providers compliance with its pricing obligations. Having such detailed information enables ComReg to understand the information related to the costs, volumes and associated revenues of products, services and facilities offered by the SMP provider.
Set out in the table below are the SMP regulated companies, the links to the Accounting Separation decisions imposed on those companies by ComReg and a link to their respective Separated Accounts maintained on their websites:
| Regulated company | Accounting Separation Decisions | Link to Separated Accounts |
| Eir (disclaimer) | ComReg Decision D08/10 | See here for details |
| 2rn (disclaimer) | ComReg Decision D02/21 | See here for details |
| RTÉ (disclaimer) | ComReg Decision D02/21 | See here for details |