(5) 21. In signifying his approval, the Minister may make comments of a general policy nature regarding the estimate. Establishment of a Universal Service Fund (1) The Authority shall establish a Universal Service Fund (a) into which shall be paid any contribution received from licensees in pursuance of subsection (2); (b) out of which payments may be made to any licensee required by the terms of his licence, or otherwise directed by the Authority, to provide a universal service. (2) Every public operator shall, in addition to the licence fee payable, pay into the Universal Service Fund, such annual contributions is may be prescribed. (3) The Minister may, on the recommendation of the Board, prescribe (a) the basis and manner of determination of such contributions; (b) the dates when such contributions shall become payable and the manner and, if he deems it appropriate, the period over which the contributions shall be paid. 22. Donations and exemptions (1) Article 910 of the Code Napoleon shall not apply to the Authority. (2) Notwithstanding any other enactment, the Authority shall be exempt from payment of all charges, duties, fees, rates or taxes. PART V - TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES 23. Transfer of assets, liabilities and employees (1) As from the appointed day, all assets, interests, rights, privileges, liabilities, and obligations vested in the Mauritius Telecommunications Authority under the repealed Telecommunications Act, shall be transferred to and shall vest in the Authority under this Act without any formality. (2) If any question arises as to whether any particular asset, interest, right, privilege, liability or obligation has been transferred to or vested in the Authority under subsection (1), a certificate under the hand of the Minister shall be evidence that the property, asset, interest, right, privilege, liability or obligation was or was not so transferred or vested. (3) Notwithstanding any other enactment, the Authority shall, within a period of 3 months after the commencement of this Act, offer to every employee of the Mauritius Telecommunications Authority who immediately before the date of the