Annex: Transposition Notes for the Postal Services Directive (2008/6/Ec) Article 14: Accounting of universal service providers Objective
546.This requires member States to ensure that universal service providers keep separate accounts to distinguish between services and products within and outside the universal service. It requires consistently applied and objectively justifiable cost accounting principles. It sets requirements for the use of different methods for the allocation of costs to be carried out by the accounting systems and sets further requirements for verification of compliance and information provision.
547.The Article may be disapplied in certain limited circumstances where there is no state assistance and competition in the market is fully effective.
548.It provides that member States may introduce appropriate accounting separation where there is a compensation fund.