Der skal udarbejdes særskilte regnskaber for såvel produkter og tjenesteydelser, for hvilke medlemsstaten har indrømmet særlige eller eksklusive rettigheder eller overdraget virksomheden at udføre en tjenesteydelse af almindelig økonomisk interesse, som for alle virksomhedens andre produkter eller tjenesteydelser.
Such separate accounts should be available in relation to, on the one hand, products and services in respect of which the Member State has granted a special or exclusive right or entrusted the undertaking with the operation of a service of general economic interest, as well as, on the other hand, for each other product or service in respect of which the undertaking is active.