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Unbundling
European Union Electricity Market Glossary

 

 

  

 

If compared with the unbundling rules for TSOs, which were thoroughly revised under the 3rd Package, resulting in new, more far reaching unbundling requirements, the unbundling requirements for DSOs have only been slightly reinforced in the 3rd Package. Another difference between DSO unbundling and TSO unbundling lies in the new requirement for TSOs, which now have to be certified by the competent National Regulatory Authorities (NRAs) as being compliant with the unbundling requirements and to be designated by the Member States. Such a certification and designation requirement does not exist for DSOs.

 

Status Review on the Implementation of Distribution System Operators' Unbundling Provisions of the 3rd Energy Package, CEER Status Review, Ref: C15-LTF-43-03, 1 April 2016

 

 

 

Article 56 of the Proposal for a Directive of the European Parliament and of the Council on the internal market for electricity (recast) on common rules for the internal market in electricity (recast), 30.11.2016, COM(2016) 864 final 2016/0380 (COD)


Unbundling of accounts


1. Member States shall take the necessary steps to ensure that the accounts of electricity undertakings are kept in accordance with paragraphs 2 and 3.


2. Electricity undertakings, whatever their system of ownership 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 Directive 2013/34/EU of the European Parliament and of the Council.

 

3. Electricity undertakings shall, in their internal accounting, keep separate accounts for each of their transmission and distribution 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 consolidated, for other electricity activities not relating to transmission or distribution. 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.

 

 

 

 

IMG 0744

    Documentation    

 

 

 

Proposal for a Directive of the European Parliament and of the Council on the internal market for electricity (recast) on common rules for the internal market in electricity (recast), 30.11.2016, COM(2016) 864 final 2016/0380 (COD), Article 56

Proposal for a Regulation of the European Parliament and of the Council on the internal market for electricity (recast), 30.11.2016, COM(2016) 861 final 2016/0379 (COD)

 

Status Review on the Implementation of Transmission System Operators' Unbundling Provisions of the 3rd Energy Package, CEER Status Review, Ref: C15-LTF-43-04, 1 April 2016 updated on 28 April 2016

 

Status Review on the Implementation of Distribution System Operators' Unbundling Provisions of the 3rd Energy Package, CEER Status Review, Ref: C15-LTF-43-03, 1 April 2016

 

 

  

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Distribution System Operators (DSOs)

 

Transmission System Operators (TSOs)

 

 

 

Last Updated on Sunday, 11 June 2017 13:01
 

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