PART SEVEN ACCOUNT SEPARATION 12. Accounting Separation 1) Where the Authority has determined that a provider of a Wholesale Service has SMP in a relevant market for a Wholesale Service, and the provider is a Vertically Integrated Operator that also provides Retail Services, the Vertically Integrated Operator shall keep separate accounts, as if the Wholesale Service were in fact carried out by a legally independent company, so as to identify all elements of cost and revenue attributable to such services. 2) The Authority may, at its own discretion, adopt Directives prescribing how the account separation referred to in Sub-Article 1 of this Article shall be implemented. PART EIGHT PUBLICATION OF TARIFFS 13. Publication of Controlled Tariffs by The Authority 1) Any Telecommunications Operator that the Authority determines possesses SMP in one or more relevant product markets shall publish its tariff on its website. 2) The Authority shall publish on its website, or ensure that there is published, adequate and up-to-date information, on all approved Controlled Tariffs. PART NINE COMPLIANCE AND ENFORCEMENT 14. Compliance The Authority shall monitor a Telecommunications Operator’s compliance with the provisions of the Proclamation and this Directive. 15. Enforcement 1) Where the Authority, consistent with the provisions of this Directive, the Proclamation, and other instruments that the Authority may issue, determines that a Telecommunications Operator has violated the provisions of this Directive, it shall impose remedies pursuant to Article 52 of the Proclamation, that shall include fines or restitution. 2) Without prejudice to Sub-Article (1) of this Article, the Authority’s remedies and sanctions shall be guided by the Council of Ministers’ Regulation issued pursuant to Article 52(6) of the Proclamation that determines the types of infractions that would result in license revocation, suspension, and other administrative measures and stipulate the penalties and the amount of fines to be paid. PART TEN MISCELLANEOUS PROVISIONS 16. Confidentiality To the extent that information provided by Telecommunications Operators pursuant to this Directive is confidential, the Authority shall protect the confidentiality of such information. 8