keep separate accounts for the activities associated with the provision of electronic communications networks or services, to the extent that would be required if these activities were carried out by legally independent companies, so as to identify all elements of cost and revenue, with the basis of their calculation and the detailed attribution methods used, related to their activities associated with the provision of electronic communications networks or services including an itemised breakdown of fixed asset and structural costs, or
vodijo loèeno raèunovodstvo za dejavnosti, povezane z zagotavljanjem elektronskih komunikacijskih omrežij ali storitev, v obsegu, ki bi bil potreben, èe bi te dejavnosti opravljale pravno neodvisne družbe, da bi se opredelili vsi elementi odhodkov in prihodkov v zvezi z njihovimi dejavnostmi, povezanimi z zagotavljanjem elektronskih komunikacijskih omrežij ali storitev, z osnovo za njihovo izraèunavanje in uporabljenimi podrobnimi postopki razporeditve, vkljuèno z razèlenitvijo osnovnih sredstev in strukturnih stroškov po postavkah, ali