1. The accounts should be separate for different activities when this is necessary in order to avoid discrimination, cross-subsidisation and other distortions of competition, taking into account in relevant cases that transmission for
accounting purposes includes re-gasification.
2. After liquefaction the gas is transported in specially designed and insulated tankers to the consuming port, where it is stored in refrigerated tanks until required. Regasification
requires a source of heat to convert the liquid back into vapour. Often a low-cost method is followed, such as exchanging heat with a large volume of nearby river water. All methods of liquefaction, transport, and regasification involve a
significant energy loss, which can approach 25 percent of the original energy content of the gas.
