Article 31
Unbundling of accounts
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1.
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Member
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States
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shall
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take
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the
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necessary
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steps
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to
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ensure
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that
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the
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accounts
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of
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electricity
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undertakings
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are
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kept
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in
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accordance
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with
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paragraphs
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2
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and
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3.
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2.
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Electricity
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undertakings,
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whatever
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their
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system
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of
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owner
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ship
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or
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legal
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form,
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shall
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draw
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up,
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submit
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to
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audit
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and
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publish
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their
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annual
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accounts
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in
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accordance
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with
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the
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rules
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of
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national
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law
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concerning
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the
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annual
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accounts
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of
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limited
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liability
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companies
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adopted
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pursuant
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to
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the
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Fourth
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Council
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Directive
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78/660/EEC
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of
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25
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July
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1978
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based
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on
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Article
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44(2
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)(g)
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of
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the
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Treaty
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on
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the
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annual
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accounts
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of
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certain
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types
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of
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companies .
Undertakings which are not legally obliged to publish their annual accounts shall keep a copy of these at the disposal of the public in their head office.
3. Electricity undertakings shall, in their internal accounting, keep separate accounts for each of their transmission and distri bution activities as they would be required to do if the activities in question were carried out by separate undertakings, with a view to avoiding discrimination, cross-subsidisation and distortion of competition. They shall also keep accounts, which may be con solidated, for other electricity activities not relating to transmis sion or distribution. Until 1 July 2007, they shall keep separate accounts for supply activities for eligible customers and supply activities for non-eligible customers. Revenue from ownership of the transmission or distribution system shall be specified in the accounts. Where appropriate, they shall keep consolidated accounts for other, non-electricity 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.
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Directive 2009/72/EC concerning common rules for the internal market in electricity and repealing Directive 2003/54/EC |
