L'entreprise verticalement intégrée doit organiser ses activités de production, de transport et de distribution d'électricité en autant de divisions distinctes qu'il y a d'activités.
Turgu valitsev kütuse- ja energiaettevõtja peab oma raamatupidamises eristama kütuse või energia tootmise, edastamise, jaotamise, müümise ning nendega seotud teenuste osutamise.
Integrated natural gas undertakings shall, in their internal accounting, keep separate accounts for their natural gas transmission, distribution and storage activities, and, where appropriate, consolidated accounts for non-gas 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. These internal accounts shall include a
balance sheet and a profit and loss account for each activity. Where Article 16 applies and access to the system is on the basis of a single charge for both transmission and distribution, the accounts for transmission and distribution
activities may be combined.
