Should the Post and Telecom Administration receive a request for financial contributions in accordance with the first paragraph, and the service, which is considered as necessary and may not be discontinued, cannot be ensured through any other more economical means, the Administration shall determine the cost of the universal service obligation. The PTA shall require the designated electronic communications undertaking to provide detailed information on the losses involved in the service and a breakdown thereof. In assessing the financial contributions, the PTA may demand a report from a chartered accountant or instruct such a party to evaluate the profitability in the field of operation concerned. The PTA may demand access to the accounts of an electronic communications undertaking in assessing the cost of universal service. Financial contributions shall as a rule be assigned for one year at a time. Should either of the parties be of the opinion that the premises for the decision on financial contributions have changed substantially either of them may demand a review of the contributions during its period of validity. If part of the activities of an electronic communications undertaking is dependent upon financial contributions as provided for in these provisions, this aspect of operations shall be kept separate from other activities of the undertaking in its accounts. Article 22 Equalisation fee1) To finance the payment of financial contributions as provided for in this Chapter an equalisation fee shall be collected, which shall go to the equalisation fund in the custody of PTA. The equalisation fee shall be levied on electronic communications undertakings which operate an electronic communications network or service in proportion to the reported turnover of these activities. Reported turnover shall mean the operating income which the electronic communications undertaking receives from the activity in question in this country. The equalisation fee provided for in this Act shall amount to 0.12% of reported turnover as referred to in the second paragraph. The financial contributions needed for universal service shall be reviewed annually by PTA and the results of this review, together with a proposal for altering this percentage, if considered necessary, shall be submitted to the Minister of Communications. Should expenses prove higher than the amount of the equalisation fee for the year, the difference shall be expensed against the obligations for the next year. Should the amount of the equalisation fee be higher than expenses for the same year, the surplus shall be carried over to the next year. The equalisation fee may be deducted from the income of the payor in the operating year when its base was formed. The levying and collection, including pre-payment, of the equalisation fee shall be as provided for in 12/34