Separate accounting and the prohibition of subsidizing the universal service provider are detailed in Article 36 of ZPSto-2 and the General act on separate accounting records and the prohibition of subsidizing, which was issued by the Agency on the basis of the Act.
Because of the requirements of the provisions of ZPSto-2 regarding the price of the universal service, which must be cost-based, efficient, non-discriminatory, etc., universal service providers must keep separate accounting records that clearly separate the services that are part of the universal service from those that are not. The principle of cost-base accounting must be strictly adhered to.
The system of separate accounting must be compliant with the provisions of ZPSto-2. The Agency verifies compliance in cooperation with an independent organization, such as an auditor. The agency published its latest report on July 17, 2015.
Prohibition of subsidizing
One of the more significant elements that the system of separate accounting of a universal service provider must ensure is monitoring any potential subsidization of other postal and other services with the services that are part of the universal service range.
Net costs
Net cost obligation of the universal service is any cost that is required for the provision of the universal service and is related to the service. It is calculated as the difference between net costs of the appointed universal service provider, which operates with universal service obligations, and the net costs that same provider would have if it operated without the obligation of the universal service.
If the obligation of providing the universal service causes net costs and imposes an unjust financial burden on the universal service provider, it is entitled to a fee for providing the universal service from the compensation fund. On the basis of the calculated net costs of the universal service obligation, the Agency establishes whether they truly are an unfair financial burden.
Compensation fund
Following a request from the universal service provider and under the conditions listed in Article 19 of ZPSto-2 the universal service is paid a compensation for universal service provision from the compensation fund established and administered by the Agency.
The compensation fund is established by the Agency by opening a special bank account, and separate accounting records are kept for it. All universal service providers and all providers of interchangeable services must contribute to the compensation fund, and keep separate accounting for this purpose.
The Agency has detailed the method of financing the net costs in the General act on the accounting information and the calculation of the net cost of the universal postal service obligation.