In addition, where applicable, a payment service provider shall indicate on statements of account of a payment service user, or in an annex thereto, the latter's IBAN and his BIC.

2. Where appropriate, interested parties may develop, with the guidance of national regulatory authorities, mechanisms, involving consumers, user groups and service providers, to improve the general quality of service provision by, inter alia, developing and monitoring codes of conduct and operating standards.

These should address the issues of basic rules (i) on the nature of the information to be made available to users, its timing and the form in which it is communicated, (ii) for the business providing on-line services concerned and for users and suppliers of content, (iii) on the conditions under which, wherever possible, additional tools or services are supplied to users to facilitate parental control, (iv) on the management of complaints, encouraging operators to provide the management tools and structures needed so that complaints can be sent and received without difficulties and introducing procedures for dealing with complaints and ( ...[+++]v) on cooperation procedures between operators and the competent public authorities.

These should address the issues of basic rules (i) on the nature of the information to be made available to users, its timing and the form in which it is communicated, (ii) for the businesses providing the on-line services concerned and for users and suppliers of content, (iii) on the conditions under which, wherever possible, additional tools or services are supplied to users to facilitate parental control, (iv) on the handling of complaints, encouraging operators to provide the management tools and structures needed so that complaints can be sent and received without difficulty and introducing procedures for dealing with complaints and ...[+++] (v) on cooperation procedures between operators and the competent public authorities.

These should address the issues of basic rules (i) on the nature of the information to be made available to users, its timing and the form in which it is communicated, (ii) for the businesses providing the on-line services concerned and for users and suppliers of content, (iii) on the conditions under which, wherever possible, additional tools or services are supplied to users to facilitate parental control, (iv) on the handling of complaints, encouraging operators to provide the management tools and structures needed so that complaints can be sent and received without difficulty and introducing procedures for dealing with complaints and ...[+++] (v) on cooperation procedures between operators and the competent public authorities.

These should address the issues of basic rules (i) on the nature of the information to be made available to users, its timing and the form in which it is communicated, (ii) for the business providing on-line services concerned and for users and suppliers of content, (iii) on the conditions under which, wherever possible, additional tools or services are supplied to users to facilitate parental control, (iv) on the management of complaints, encouraging operators to provide the management tools and structures needed so that complaints can be sent and received without difficulties and introducing procedures for dealing with complaints and ( ...[+++]v) on cooperation procedures between operators and the competent public authorities.