(4) The Commission may specify the precise information to be made available under subsection (2), the level of detail required and the manner of publication of the information. Obligation of accounting separation 27. (1) The Commission may, in accordance with section 23, impose obligations for accounting separation in relation to specified activities related to interconnection or access. (2) Without prejudice to the generality of subsection (1), the Commission may require a vertically integrated company to make transparent the wholesale prices and the internal transfer prices of the Commission, especially to ensure compliance where there is a requirement for non-discrimination under section 25 or, where necessary, to prevent unfair cross-subsidy and, where the Commission does so, the Commission may specify the format and accounting methodology to be used. (3) In accordance with the procedure established in section 39 of the Swaziland Communications Commission Act, 2010, the Commission may require that accounting records, including data on revenues received from third parties, are provided on request, in order to facilitate the verification of compliance with obligations of transparency and non-discrimination. (4) Subject to the protection of the confidentiality of information which the Commission considers confidential, the Commission may publish information obtained by the Commission under subsection (3) to the extent that the Commission considers that such information would contribute to an open and competitive market. Obligation of cost orientation and price controls. 28. (1) The Commission may, in accordance with section 23, impose obligations relating to cost recovery and price controls, including obligations for cost orientation of prices and obligations concerning cost accounting systems, for the provision of specific types of interconnection or access, in situations where a market analysis indicates that a lack of effective competition means that the licensee concerned might sustain prices at an excessively high level, or apply a price squeeze, to the detriment of end-users. (2) When considering the imposition of obligations under subsection (1) the Commission shall take into account the investment made by the licensee in electronic communications networks or services or associated facilities which the Commission considers relevant and shall allow the licensee a reasonable rate of return on adequate capital employed, taking into account the risks involved. (3) The Commission shall ensure that a cost recovery mechanism or pricing methodology that is mandated serves to promote efficiency and sustainable competition 22