preparation of the annual financial statement. The instalments paid during the year shall be balanced on the basis of a copy of the annual financial statement provided by the undertaking together with the notes to the said statement. Article 142. (1) The lump-sum fee for the granting of an authorization for use of an individually assigned scarce resource shall be equal to the administrative costs of the preparation and granting of the authorization and shall include the costs of: 1. labour and materials; 2. proportionally attributed research and consultancy activities, if such activities are needed in connection with the granting of the authorization; 3. frequency planning and national and international coordination. (2) Upon conduct of a tender for the granting of an authorization for use of an individually assigned scarce resource, the initial tender price shall include the fee referred to in Paragraph (1). Article 143. (1) (Supplemented, SG No. 105/2011, effective 29.12.2011) The persons implementing electronic communications through use of an individually assigned scarce resource shall pay annual fees for use of an individually assigned scarce resource - numbers, radio spectrum and/or geostationary orbital positions allocated to the Republic of Bulgaria according to international agreements. (2) (Supplemented, SG No. 11/2014, effective 7.02.2014) Upon provision of a supplementary individually assigned scarce resource - radio spectrum or numbers, the undertakings shall pay an additional lump-sum fee. A lump sum shall be payable upon extension of the validity of an authorisation for use of individually assigned scarce resource - radio spectrum - for Broadband Wireless Access (BWA) networks, Fixed Wireless Access (FWA) networks, public land mobile networks and land networks capable of providing electronic communication services. (3) The amount of the fees referred to in Paragraphs (1) and (2) shall be determined on the basis of one or more of the following criteria: 1. number of registered residents who could be served by the electronic communications network for which an authorization for use of an individually assigned scarce resource has been granted; 2. territorial range, as provided for in the authorization; 3. output power of the transmitter; 4. frequency band occupied; 5. number of radio stations used; 6. number of radio frequency channels used; 7. type of the radio frequency channel (radio frequency band) - simplex/duplex; 8. type of the electronic communications network for which an authorization for use of an individually assigned scarce resource has been granted; 9. number of electronic communications networks used; 10. intended purpose of the radio stations and the electronic communications networks; 11. period of use of the radio spectrum; 12. (new, SG No. 105/2011, effective 29.12.2011) extent of scarcity of the resource - numbers; 13. (new, SG No. 105/2011, effective 29.12.2011) the economic value of numbers from particular ranges on the basis of published criteria that are established in advance by the Commission. Article 144. (Repealed, SG No. 105/2011, effective 29.12.2011). Article 145. (1) (Amended, SG No. 17/2009, SG No. 105/2011, effective 29.12.2011) The fees referred to in Article 143 (1) herein shall be paid in four equal instalments before the end of the month preceding the quarter for which the said fees are due. (2) (Amended, SG No. 105/2011, effective 29.12.2011) The undertaking can pay the fees covered under Article 143 herein before the end of the first quarter of the current year. In such case, the fee shall be paid with a 5 per cent rebate. Article 146. (1) Upon the granting of a provisional authorization for use of an individually