52 (1) For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which the contributor has made a contribution, the contribution shall be deemed to have been made for all months in the year, and the earnings for which he shall be deemed to have made a contribution for each month in the year are an amount calculated by dividing his unadjusted pensionable earnings for the year by twelve, except that

52 (1) For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which the contributor has made a contribution, the contribution shall be deemed to have been made for all months in the year, and the earnings for which he shall be deemed to have made a contribution for each month in the year are an amount calculated by dividing his unadjusted pensionable earnings for the year by twelve, except that

(a) such information obtained under this Act with respect to the earnings and contributions of any contributor as is required by the Minister to permit the calculation of the amount of the unadjusted pensionable earnings to be shown to the account of the contributor in the Record of Earnings established under section 95, and to identify in the Record of Earnings the unadjusted pensionable earnings of contributors, according to information contained in returns made pursuant to Part I;

‘physical infrastructure’ means any element of a network which is intended to host other elements of a network without becoming itself an active element of the network, such as pipes, masts, ducts, inspection chambers, manholes, cabinets, buildings or entries to buildings, antenna installations, towers and poles; cables, including dark fibre, as well as elements of networks used for the provision of water intended for human consumption, as defined in point 1 of Article 2 of Council Directive 98/83/EC are not physical infrastructure within the meaning of this Directive.

When imposing cost-oriented access prices, NRAs may continue to apply beyond 31 December 2016 the costing methodology that they use at the time of entry into force of this Recommendation, if it meets the objectives of the recommended costing methodology as set out in recitals 25 to 28 and satisfies the following criteria: (i) if not modelling an NGA network, it should reflect a gradual shift from a copper network to an NGA network; (ii) it should apply an asset valuation method that takes into account that certain civil infrastructure assets would not be replicated in the competitive process; (iii) it should be accompanied by documente ...[+++]d projections of copper network prices showing that they will not fluctuate significantly and therefore will remain stable over a long time period and that the alternative methodology meets the objective of regulatory transparency and predictability as well as the need to ensure price stability; and (iv) it should require only minimal modifications with respect to the costing methodology already in place in that Member State in order to meet the first three criteria.

It then models the efficient network required to meet the expected demand, and assesses the related costs using a theoretical network-engineering model, for the purpose of calculating the cost on the basis of an efficient network using the latest technology employed in large-scale networks.