eircom Ltd. (formerly known under its trading name 'eircom' and trading as 'eir' and 'open eir' since 16 Sept. 2015) has been designated by ComReg with SMP in a number of markets and, in each case, is subject to the obligations of accounting separation and cost accounting.

The detailed framework and financial statements requirements are set out in a number of ComReg Decision Notices including D08/10 'Accounting Separation and Cost Accounting Review of eircom Limited’, dated 31 August 2010.

The eir Historical Cost Separated Accounts are published annually on 31 May, five months after the eir financial year-end date 31 December. The Historical Cost Separated Accounts comprise a set of market-based Financial Statements for the open eir and eir product portfolio and are published with related Primary Accounting Documentation.