30 The obligation referred to in subsection 1 above may include pricing of a regulated product or service and price setting. Ficora may impose on an operator with significant market power with regard to relinquishing access rights and for interconnection an obligation regarding: 1) cost-oriented pricing; 2) pricing based on a reduction of the retail price (retail minus); or 3) fair and reasonable pricing. A cost-oriented price means a price that is reasonable taking into account the costs of an efficient operation in producing regulated products or services. The prices available in comparable competitive markets may be taken into account in defining the cost-oriented price. If a cost-oriented pricing obligation referred to in subsection 2(1) has been imposed on a telecommunications operator with significant market power, Ficora may also impose on the operator of significant market power an obligation regarding the pricing of a regulated product or service not to charge more than the maximum price set in advance by Ficora. A maximum price may be set in cases where pricing against the pricing obligation would be detrimental to said markets and the obligation referred to in subsection 2(1) would not be sufficient to remove barriers to competition or promote competition in these markets. The maximum price shall be set for a maximum period of three years. The pricing obligations referred to in subsections 1–4 shall: 1) promote efficiency and sustainable competition in the communications markets; 2) create benefits for users of communications services: 3) be proportionate in relation to their aims; 4) support enterprises’ investments in the future; and 5) allow a reasonable return on capital tied to regulated operations. Section 72 Pricing obligation not based on significant market power In a decision under section 55, Ficora may impose on a telecommunications operator and an undertaking referred to in section 57(2) pricing obligations referred to in section 71(2)–(5) when relinquishing access rights or interconnection, if it is necessary to ensure the relinquishing of access rights or interconnection. Section 73 Pricing clarification obligation and cost accounting If, under this Act or in a decision of Ficora, a cost-orientation or non-discriminatory pricing obligation has been imposed on a telecommunications operator or an undertaking referred to in section 57(2) or section 196, the operator has an obligation to prove that the price charged for its product or service is cost-oriented and non-discriminatory when a pricing matter is being handled by Ficora. Ficora does not assess the compliance with pricing regulations retroactively. In assessing the compliance with the pricing obligation, Ficora is not bound to the cost calculation principles used by the telecommunications operator. In assessing the pricing obligation, Ficora may, in an individual case, decide on the maximum price to be charged. Section 74 Cost-accounting procedures