...
1.
...
Member
...
States
...
shall
...
take
...
the
...
necessary
...
steps
...
to
...
ensure
...
that
...
the
...
accounts
...
of
...
natural
...
gas
...
undertakings
...
are
...
kept
...
in
...
accordance
...
with
...
paragraphs
...
2
...
to
...
5
...
of
...
this
...
Article.
...
Where
...
natural
...
gas
...
under?
...
takings
...
benefit
...
from
...
a
...
derogation
...
from
...
this
...
provision
...
on
...
the
...
basis
...
of
...
Article
...
49(2)
...
and
...
(4),
...
they
...
shall
...
at
...
least
...
keep
...
their
...
internal
...
accounts
...
in
...
accordance
...
with
...
this
...
Article.
...
2.
...
Natural
...
gas
...
undertakings,
...
whatever
...
their
...
system
...
of
...
owner?
...
ship
...
or
...
legal
...
form,
...
shall
...
draw
...
up,
...
submit
...
to
...
audit
...
and
...
publish
...
their
...
annual
...
accounts
...
in
...
accordance
...
with
...
the
...
rules
...
of
...
national
...
law
...
concerning
...
the
...
annual
...
accounts
...
of
...
limited
...
liability
...
companies
...
adopted
...
pursuant
...
to
...
the
...
Fourth
...
Council
...
Directive
...
78/660/EEC
...
of
...
25
...
July
...
1978
...
based
...
on
...
Article
...
44(2)(g)
...
of
...
the
...
Treaty
...
on
...
the
...
annual
...
accounts
...
of
...
certain
...
types
...
of
...
companies.
Undertakings which are not legally obliged to publish their annual accounts shall keep a copy thereof at the disposal of the public at their head office.
3. Natural gas undertakings shall, in their internal accounting, keep separate accounts for each of their transmission, distribu? tion, LNG and storage activities as they would be required to do if the activities in question were carried out by separate undertak? ings, with a view to avoiding discrimination, cross-subsidisation and distortion of competition. They shall also keep accounts, which may be consolidated, for other gas activities not relating to transmission, distribution, LNG and storage. Until 1 July 2007, they shall keep separate accounts for supply activities for eligible customers and supply activities for non-eligible customers. Rev? enue from ownership of the transmission or distribution network shall be specified in the accounts. Where appropriate, they shall keep consolidated accounts for other, non-gas activities. The internal accounts shall include a balance sheet and a profit and loss account for each activity.
4. The audit, referred to in paragraph 2, shall, in particular, verify that the obligation to avoid discrimination and cross- subsidies referred to in paragraph 3 is respected.
5. Undertakings shall specify in their internal accounting the rules for the allocation of assets and liabilities, expenditure and income as well as for depreciation, without prejudice to nation? ally applicable accounting rules, which they follow in drawing up the separate accounts referred to in paragraph 3. Those internal rules may be amended only in exceptional cases. Such amend? ments shall be mentioned and duly substantiated.
6. The annual accounts shall indicate in notes any transaction of a certain size conducted with related undertakings.
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DIRECTIVE 2009/73/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 July 2009 |
