f. conducive to increasing the supply of services. Article 29 Transparency In order to increase transparency of interconnection or access to facilities of an electronic communications undertaking, PTA may oblige an electronic communications undertaking with significant market power to make public specified information, e.g. accounting information, technical specifications, network characteristics, terms and conditions for supply and use, and prices. Exemption from the requirement to make public information may be granted if an electronic communications undertaking can demonstrate that such involves important financial or commercial interests which it is reasonable and normal to keep secret. Where an electronic communications undertaking has obligations of non-discrimination, PTA may require the undertaking to publish a reference offer,including an itemised description of the interconnection or access, together with termsand conditions, including prices. PTA may prescribe changes to the reference offer. Itmay also adopt rules1) concerning the substance of agreements on interconnection andreference offers. 1)Reg. 94/2002. Article 30 Non-discrimination PTA may impose on electronic communications undertakings with significantmarket power obligations of non-discrimination in approving interconnection oraccess. Such obligations shall ensure in particular that an electronic communicationsundertaking applies equivalent conditions in equivalent circumstances to other undertakings offering electronic communications services and provides services and information to others under the same conditions and of the same quality as those it provides to its own service departments, subsidiaries or partners. Article 31 Accounting separation PTA may impose on electronic communications undertakings with significant market power obligations for accounting separation between activities related to inter-connection or access and other activities, so that it is possible to divide all income and expenses between operating units which are linked to the various services. In addition, the Administration may require a company operating both electronic communications networks and electronic communications services to make transparent its wholesale prices and its internal transfer prices inter alia to prevent unfair cross-subsidy. PTA may specify the accounting methodology to be used. To ensure transparency and non-discrimination, PTA may require that it be provided with accounting records, including data on revenues received from third parties. 16/34