transmission, that would have the necessary technical capability for cost-effective transmission control (i.e. technical procedures enabling to transfer conditional access control from one broadcaster (transmission provider) to another broadcaster (transmission provider), allowing the possibility for full control at local or regional level of the services by operators using such systems. 2. Undertakings that provide conditional access services to digital radio and/or television services, irrespective of the means of transmission, whose services broadcasters depend on to reach any group of potential viewers or listeners, irrespective of the means of transmission, must: 1) offer to all broadcasters, on a fair, reasonable and non-discriminatory basis, technical services enabling the broadcasters’ digitally-transmitted services to be received by viewers or listeners authorised by means of decoders provided and administered by the service providers (operators); 2) if undertakings are engaged, apart from the provision of conditional access to digital radio and/or television services, in other activities, keep separate financial accounts regarding their activity as conditional access providers in accordance with the rules for accounting separation laid down by the Communications Regulatory Authority and in conformity with requirements related to accounting separation, including the auditing requirement. 3. The Communications Regulatory Authority shall have the right to establish the procedure and conditions for implementing the provisions of paragraphs 1 and 2 of this Article. 4. When granting licences to manufacturers of consumer equipment or otherwise granting them the right to use relevant intellectual property rights, holders of intellectual property rights to conditional access to digital radio and/or television service products and systems must ensure that this is done on fair, reasonable and non-discriminatory terms. Taking into account technical and commercial factors, holders of rights may not subject the granting of rights to conditions prohibiting, deterring or discouraging the inclusion in the same product of a common interface allowing connection with several other access systems as well as means specific to another access system, provided that the assignee of rights complies with the relevant and reasonable conditions ensuring, as far as he is concerned, the security of transactions of conditional access system operators. 43