Article 3
The exemption granted under this Decision is subject to the following obligations: (a) Auditing 1. All entities created pursuant to the Phoenix agreements in France and Germany, all ROE parent entities and any entity controlled by a ROE parent entity shall be audited by an independent external auditor every 12 months, provided that such audit shall certify from an accounting viewpoint that: (i) all transactions between these undertakings, on the one hand, and FT and DT, on the other hand, have been conducted at arm's length; (ii) these undertakings have adhered to the accounting procedures; and (iii) the calculation numbers are accurate. 2. The first auditing report and certificate complying with point 1, covering the 12-month period starting on the date when this Decision takes effect, shall be submitted to the Commission within 15 months of that date. (b) Other obligations DT, FT, all entities created pursuant to the Phoenix agreements in France and Germany, all ROE parent entities and all entities controlled by a ROE parent entity shall each, for the purpose of ascertaining and ensuring compliance by these undertakings with the conditions set out in Article 2, 1. keep all detailed records and documents necessary to prove complete compliance with the terms of the conditions set out in Article 2 ready for inspection by the Commission and to enable the Commission to verify the correctness of the audit certificate referred to in point (a) (2); 2. give the Commission access to their business premises to inspect records and documents covered by the obligations set out under heading (a) and to receive oral explanations relating to such documents on reasonable notice, during office hours, and without the need for the Commission to invoke the powers of inspection pursuant to Regulation No 17; and 3. provide the Commission with: (i) any records and documents in the possession or control of these undertakings necessary for that determination; (ii) unaudited accounting data as specified in points 1 and 2 every six months, starting one year after the commencement date of the exemption pursuant to Article 1; and (iii) further oral or written explanations.