39. (1) The Commission shall perform its functions in a manner that best serves the interests of customers of Irish Water.

(2) The Commission shall, in the performance of its functions under this Act, have regard to the need to ensure—

(a) that the customers of Irish Water are provided with the quality of service provided for in a code of practice approved under section 32,

(b) that water services are provided by Irish Water in an economical and efficient manner,

(c) that Irish Water operates in a commercially viable manner,

(d) the conservation of water resources,

(e) the continuity, safety, security, and sustainability of water services,

(f) that Irish Water can meet all reasonable demands for water both current and forseeable,

(g) the recovery of costs of water services in accordance with Article 9 of the EU Water Framework Directive,

(h) that Irish Water performs its functions in a manner that will enable the achievement by the State of the environmental objectives of that Directive,

(i) that Irish Water performs its functions in an open and transparent manner.