1. Where a transmission system operator, a distribution system operator or a hydrogen network operator provides regulated services for natural gas, hydrogen or electricity, it shall comply with the requirement for unbundling of accounts as laid down in Article 75 of Directive (EU) 2024/1788 and Article 56 of Directive (EU) 2019/944 of the European Parliament and of the Council (38) and it shall have a separate regulatory asset base for natural gas, hydrogen or electricity assets. That separate regulatory asset base shall ensure that:
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(a)
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service revenue obtained from the provision of specific regulated services can be used only to recover the capital and operational expenditure related to the assets included in the regulatory asset base on which the regulated services were provided;
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(b)
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when assets are transferred to a different regulatory asset base, their value is established, subject to an audit and approval by the regulatory authority and is such that cross-subsidies do not occur.
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