d) rules for implementing the obligation of functional separation, including a time schedule for the implementation of this obligation, e) rules for ensuring transparency of operational procedures, in particular towards other stakeholders concerned, f) a monitoring programme to ensure compliance with the obligation of functional separation, including the publication of an annual report by a telecommunications undertaking referred to in paragraph 1, or the obligation to carry out periodic audits by independent auditors. 4. In the case of the Commission's positive response to the request referred to in paragraph 3, the President of UKE shall, by means of a decision, impose the obligation of functional separation. 5. The justification to the decision imposing the obligation of functional separation, regardless of the requirements under the provisions of the Code of Administrative Procedure, should include evidence that the conditions referred to in paragraph 1 have been met, and that the imposition of this obligation is justified, including: 1) information about the results of an analysis referred to in Article 21 (1) with respect to the wholesale market or wholesale markets confirming that previously imposed regulatory obligations with regard to telecommunications access have failed to achieve effective competition in a wholesale market or in wholesale markets referred to in paragraph 1 and that there are important and persisting competition problems or market failures identified in this market or markets; 2) a reasoned assessment that there is no or little prospect of effective and sustainable infrastructure-based competition in a wholesale market or wholesale markets referred to in paragraph 1 within a reasonable time-frame; 3) an analysis of the expected impact of imposing functional separation on the undertaking referred to in paragraph 1, including on the workforce of the separated business entity, on the activities of the President of UKE and on the telecommunications market, including impact assessment regarding incentives to invest in the telecommunications market, as well as information on expected impact on competition in this market and potential consequential effects on consumers; 4) justification for applying functional separation as the most efficient remedy aimed at addressing competition problems or eliminating identified failures in a wholesale market or in wholesale markets. Article 44c. In the case of issuing a decision referred to in Article 44b (4), the President of UKE shall conduct a coordinated analysis of relevant markets related to an access network and shall impose, maintain, amend or withdraw other regulatory obligations. Article 44d. A telecommunications undertaking on whom an obligation referred to in Article 44b (1) was imposed, may be subject to other telecommunications access regulatory obligations referred to in Article 34, Articles 36-40, Article 42 and Article 44, in respect of markets where it was found to have SMP. Article 44e. The person or persons in charge of a separate business entity may neither simultaneously work or deliver other tasks on any other basis for a telecommunications undertaking referred to in Article 44b (1), or for an organisational entity of the telecommunications undertaking referred to in Article 44b (1) other than the separate business entity, or in a dependent, dominating or related company of that undertaking within the meaning of the Act of 15 September 2000 – Code of Commercial Companies nor hold any functions in their bodies or provide consultancy services to these entities.