Where an undertaking has an obligation regarding the cost orientation of its prices, the burden of proof that charges are derived from costs, including a reasonable rate of return on investment, shall lie with the undertaking concerned.
I gcás ina bhfuil oibleagáid ar ghnóthas maidir le treoshuíomh costas do phraghsanna, is ar an ngnóthas lena mbaineann a bheidh an dualgas a chruthú gurb as costais, lena n-áirítear ráta réasúnach toraidh ar an infheistíocht, a thagann na muirir.