29 Non-discrimination means an obligation to apply the same price structure (nondiscriminatory pricing) or terms (non-discriminatory terms), which treats telecommunications operators in similar situations equally. If a telecommunications operator or an undertaking referred to in section 57(2) uses a certain service itself or provides it to a subsidiary or other similar party, it shall also offer an equivalent service on equivalent terms to any competing telecommunications operator. Section 69 Transparency obligation By a decision under section 53 or 55, Ficora may impose an obligation on a telecommunications operator or an undertaking referred to in section 57(2) to publish relevant information with regard to relinquishing access rights or interconnection, such as information on service delivery terms, technical specifications, tariff information and agreements made, to the extent that it does not include business secrets or confidential information. If a non-discrimination obligation referred to in section 68 has been imposed on a telecommunications operator or an undertaking referred to in section 57(2), an obligation to publish a reference offer related to access rights or interconnection may also be imposed. The reference offer shall be sufficiently detailed so that requesters of access rights will not have to pay for products that are not necessary for the service. Notwithstanding the information in subsections 1 and 2, if an obligation to relinquish access rights to its communications network or part thereof, Ficora shall impose on it an obligation to publish a reference offer. Such reference offer shall contain at least the significant information related to relinquishing access rights. Section 70 Accounting separation obligation By a decision under section 53, Ficora may impose an obligation on an operator with significant market power to separate in its accounts regulated operations from the other service provision activities of the telecommunications operator, if it is necessary for the monitoring of the compliance with non-discriminatory pricing. In its decision, Ficora shall itemise the products and services that are the objects of separation, the information to be clarified by means of the accounting separation procedures and the main features of the procedures. The telecommunications operator’s auditors shall inspect the accounting separation calculations and give a separate opinion on them to the telecommunications operator. The accounting separation calculations and the auditor’s opinion shall be submitted to Ficora. Section 71 Pricing and other terms for relinquishing access rights and for interconnection By a decision under section 53, Ficora may impose obligations related to access rights and interconnection pricing on an operator with significant market power, where a market analysis in the meaning of section 52 indicates that a lack of effective competition means that the operator concerned may sustain prices at an excessively high level, or may apply a price squeeze, to the detriment of end-users.