This Recommendation defines the managed entities that are required to support the requirements for the management of a Passive Optical Network (ATM-PON). These definitions are to be used to develop a protocol-neutral information model. A network element view combined with a network view of an ATM-PON is modelled according to a protocol-neutral information modelling concept. The concept provides a protocol-neutral MIB and thus permits developers to derive an implementation-specific MIB from any management protocol. The information model described herein is used on an interface between a Network Management Layer and an Element Management Layer.