Connection fees, generated when customers connect to the Group’s network, are deferred and recognized as revenue over the average estimated customer relationship period. The estimate of the average estimated customer relationship period is based on the recent history of customer changes in estimates could lead to changes in both the amount and timing of the future recognition of revenues. Bundled offers Bundled offers that combine different elements are assessed to determine whether it is necessary to separate the different identifiable components and apply the corresponding revenue recognition policy to each package revenue is allocated among the identified.