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UAE operator Etisalat delivered a comprehensive cost evaluation to the Telecommunications Regulatory Authority (TRA). This is an obligation under the current regulatory framework, which directs Etisalat to share its product and service set costing information with the regulator for pre-approval of price changes and promotions. Etisalat completed the entire study terms of reference, as issued by the TRA, in a record six months. Etisalat's cost evaluation model is technically referred to as a 'top down' cost allocation tool …