Annex: Transposition Notes for the Postal Services Directive (2008/6/Ec) Article 14: Accounting of universal service providers Implementation
549.Article 14(1) to (7) are implemented by sections 28(2)(c) and 39 which confer powers on OFCOM to impose conditions on a universal service provider to maintain accounting separation in a way OFCOM direct and comply with rules in connection with that separation and cost identification and orientation as well as requirements for independent auditing and for the publication of such accounts and of the cost accounting system used. Further, Section 55 of, and Schedule 8 to, the Act implement information requirements which may include accounting information.
550.Article 14(6) and (7) are implemented by a combination of provisions. OFCOM will have the information on cost accounting systems through the above information requirements and section 56(2)(g) provides for information to be provided in pursuance of Community obligations.
551.Article 14(8), (9) and (10) do not require implementation unless member States decide to do so in accordance with the conditions specified.