other regulatory authorities, the Commission or the Body of European Regulators for Electronic Communications (BEREC) under this Act. (2) The Agency may, in order to promote regulatory predictability, draw up a multiannual regulatory strategy and publish it on its website. Article 89 (undertakings with special or exclusive rights) (1) Undertakings having special or exclusive rights to provide other commercial activities and with annual revenues in the area of electronic communications networks or services in excess of EUR 10 million must either provide electronic communications networks or services through a legally independent undertaking or keep separate financial accounts for activities associated with the provision of electronic communications services or networks, as if these activities were performed in a legally independent undertaking. (2) The separate financial accounts referred to in preceding paragraph shall be kept such that all elements of expenditures and revenues related to activities associated with the provision of electronic communications services or networks are defined, together with the basis for their calculation and detailed distribution procedures used, and including a breakdown of the fixed assets and itemised structural costs. Article 90 (interconnection and operator access) (1) Operators of public communications networks shall have the right, and when required by other operators of public communications networks also the obligation, to negotiate amongst themselves concerning interconnection in order to provide public communications services for the purpose of the provision and interoperability of services. Operators of public communications networks shall provide other operators with operator access or interconnection under conditions that accord with the obligations imposed by the Agency under this Act in relation to interconnection and operator access. (2) The parties shall agree on technical and commercial issues relating to operator access or interconnection by contract, where this contract may not contravene the provisions of this Act. Disputes shall, where one of the parties so requests, be resolved by the Agency using the procedure referred to in Article 218 of this Act. (3) In concluding contracts on interconnection or operator access, the parties must safeguard the confidentiality of all the information exchanged in the course of the procedure. The information exchanged may not be used for any other purpose nor disclosed to a third party, particularly not to another department, branch office or subsidiary company, or to partners that could acquire a competitive advantage on the basis of this information. Without prejudice to the above, the obligations referred to in Articles 102 and 103 of this Act shall apply. (4) In accordance with Articles 194 to 197 of this Act, the Agency shall encourage and, where it assesses such a course of action to be appropriate under the circumstances, provide suitable operator access, interconnection and interoperability of services, by decision, in a manner that promotes efficiency, long-term competitiveness, efficiency of investment and innovation, and provides the greatest possible benefits for end-users. The Agency may impose obligations in particular on operators which monitor access to final users to the extent necessary to ensure the connection of both terminals, including the obligation of the interconnection of their networks if that has not yet been performed or, in justified cases and to the necessary extent, impose on operators the obligation to enable interoperability of their services. This shall not affect the obligations that the Agency may impose on undertakings