Separate accounting and the prohibition of subsidising the universal service provider are governed by Article 36 of ZPSto-2 and by the General Act on Separate Accounting Records and the Prohibition of Subsidisation, issued by the Agency pursuant to the Act.
Because of the requirements laid down in ZPSto-2 regarding the prices of the universal service, which must be cost-oriented, efficient, non-discriminatory and the like, universal service providers must maintain separate accounting records clearly distinguishing between services that form part of the universal service and those that do not. In doing so, the principles of cost accounting must be strictly observed.
The system of separate accounting must comply with the provisions of ZPSto-2. Compliance is verified by the Agency in cooperation with an independent organisation, such as an auditor. The Agency publishes compliance reports from time to time.
The system of separate accounting must comply with the provisions of ZPSto-2. Compliance is verified by the Agency in cooperation with an independent organisation, such as an auditor. The Agency publishes compliance reports from time to time. The latest report was published by the Agency on 17 July 2015.
Prohibition of Subsidisation
One of the important elements that must be ensured by the separate accounting system of the universal service provider is the monitoring of any possible subsidisation of other postal and other services by means of services included in the universal service.
Net Costs
The net cost of the universal service obligation is any cost that is necessary for the provision of the universal service and is associated with that service. It is calculated as the difference between the net costs of the designated universal service provider operating under universal service obligations and the net costs that the same provider would incur if it operated without universal service obligations.
If the obligation to provide the universal service gives rise to net costs and constitutes an unfair financial burden for the universal service provider, the provider is entitled to compensation for the provision of the universal service from the compensation fund. On the basis of the calculation of the net costs of the universal service obligation, the Agency determines whether those costs do in fact constitute an unfair financial burden.
Compensation Fund
Upon the request of the universal service provider and under the conditions set out in Article 19 of ZPSto-2, compensation for the provision of the universal service is paid to the universal service provider 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 by maintaining separate accounting records for it. All universal service providers and providers of interchangeable services must contribute to the compensation fund and must, for that purpose, maintain appropriate separate accounting records.
The Agency has regulated in greater detail the method of financing net costs in the General Act on Accounting Information and the Calculation of the Net Cost of the Universal Postal Service Obligation.