The Commission must ensure that a certificate issued under clause 120 that sets out the Commission's determination is accompanied by--
(a) a statement of the reasons for the Commission's determination, and
(b) the amount of costs the Commission determines is fair and reasonable, and
(c) if the Commission declines to assess a bill of costs under clause 113--the basis for doing so, and
(d) if the Commission determines that a term of a costs agreement is unjust--the basis for doing so, and
(e) a statement of any determination under clause 115 that interest is not payable on the amount of costs assessed or, if payable, of the rate of interest payable.