(b) Licensees with Significant Market Power must keep separate accounts for their services such that the costs and revenues of each service is shown separately, using a cost model accounting system approved by the Authority. The Authority may determine the services subject to the provisions of this paragraph. (c) A Licensee having a Dominant Position in the Market shall comply with the minimum and maximum tariffs set by the Authority. It shall be allowed to provide special offers in specific cases and for specific periods, provided that they obtain prior approval of the Authority. Article 43 Equal Treatment of Users Licensees must treat Subscribers and Users equally in similar circumstances. Chapter Ten - Universal Service Article 44 Scope of Universal Service (a) (b) The following services are included in Universal Service to the public: 1) Access to the public fixed line telephone network. 2) Access to the internet. 3) Public payphones. 4) The printed or electronic telephone directory. 5) Directory services. 6) Emergency services. 7) Any other services that the Authority may include, subject to the Minister's approval. The Authority shall set the conditions for providing such services to all members of society, irrespective of their geographical location, and especially with respect to tariffs and quality. Such conditions shall be ratified by the Minister. Article 45 Universal Service Providers The Authority shall establish a mechanism to determine which Licensees must provide Universal Service. This mechanism shall be approved by the Minister. The Authority shall oversee the ongoing provision of Universal Service, in particular with respect to its continued suitability, and 30