Article 104 (obligation of accounting separation) (1) The Agency may, in the decision referred to in Article 101 of this Act and under the regulations governing accounting, impose an obligation on a specific network operator with significant market power to keep accounting records in relation to specified activities relating to interconnection and/or operator access separate from accounting records for other activities. This shall not affect application of the act governing the transparency of financial relations and the separate recording of different activities. (2) The Agency shall impose this obligation in order to oversee compliance with the obligation referred to in the previous Article or, where appropriate given the circumstances of the case, in order to prevent unfair cross-subsidy. This obligation shall be imposed, in particular, on a vertically integrated undertaking and may require it to make transparent its wholesale and internal transfer prices. It may also determine the format and accounting methodology to be used. (3) At the request of the Agency, the network operator referred to in the first paragraph of this Article must provide accounting records, including data on the revenues received from other parties with which it does business. (4) The Agency may publish such information as would contribute to an open and competitive market, while respecting the level of confidentiality of the information received in accordance with national and EU rules relating to business secrecy. (5) The Agency shall lay down the method of meeting the obligations under this Article in detail by means of a general act. Article 105 (obligation of operator access to and the use of specific network facilities) (1) The Agency may, on the basis of the decision referred to in the first paragraph of Article 101 of this Act, impose an obligation on a specific network operator with significant market power to meet reasonable requests for operator access to and the use of specific network elements and associated facilities. The Agency shall do so when it considers that denial of access, or unreasonable terms and conditions having a similar effect, would hinder the emergence of a sustainable competitive market at the retail level, or would not be in the interest of end-users. The Agency may also impose additional conditions so as to ensure that the obligations are met fairly, reasonably and in good time. (2) The Agency may require, inter alia, that the network operator referred to in the preceding paragraph: 1. give operator access to specified network elements and/or facilities, including: - access to inactive network elements, - or unbundled access to the local loop in order, inter alia, to allow carrier selection or preselection and/or a subscriber line retail offer; 2. negotiate in good faith with undertakings requesting access; 3. not withdraw access to facilities already granted; 4. provide specified services on a wholesale basis for resale by third parties on the retail market; 5. grant open access to technical interfaces, protocols or other key technologies that are indispensable for the interoperability of services or virtual network services; 6. provide co-location or other forms of associated facility sharing in accordance with Article 91 and the first paragraph of Article 92 of this Act; 7. provide specified services needed to ensure interoperability of end-to-end services to users,