(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
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