3. Analysis of elements of CLSU estimates presented by MEO and of AXON's findings and recommendations


This section focuses on whether MEO complies with each aspect of the methodology for establishing CLSU. As such, a summary of the analysis and findings/recommendations of auditors is presented, followed by a reference to comments conveyed by MEO to the audit report, and by ANACOM’s views thereon. Furthermore, issues identified by AXON as regards any discrepancies in calculations and/or data inputs are also analysed.

The final part of this section deals with the reconciliation of CAS values with inputs of the CLSU calculation model.