contribute to an open and competitive telecommunications market.
10. Accounts.
(1) A licensee shall maintain separate books of account for each service as may be
prescribed by the Commission from time to time and shall not cross-subsidize the
prices for any service it offers in the market with revenue from the sale of
communication systems and services.
(2) A licensee shall maintain accounting separation techniques to be focused on the
separation of revenues, costs and capital employed into categories in order to
ensure that there is no discrimination between internal and external pricing in all
services provided by the licensee.
(3) Where the interconnection services are not provided through a structurally
separated subsidiary, a dominant telecommunications service provider shall keep
separate accounts as if the telecommunications activities in question were in fact
carried out by legally independent companies, to identify all elements of cost and
revenue together with the basis of their calculation and the detailed attribution
methods used.
(4) A dominant telecommunications service provider shall maintain separate
accounts in respect of interconnection services and its core telecommunications
services and the accounts shall be submitted for independent audit and thereafter
published.
(5) The Commission shall from time to time develop guidelines providing for the
system of transfer charges to be applied to services and products provided from
one licensee to another and for the implementation of this regulation.
11. Obligations of licensees.
(1) All licensees shall provide uniform, non-preferential service on a first-comefirst-served basis to all persons within a covered geographical area or a given class
who request for such service.
(2) A licensee shall not violate the principle of equal access and non preferential
treatment if it—
(a) considers the ability of a person to pay for a service when deciding whether to
provide a service to the person; or,