The HETS Operator shall keep the following Balancing Market Accounts:

a) Balancing Energy Account,

b) Account for Energy supplied for purposes other than balancing

c) Imbalances Account,

d) Balancing Capacity Account,

e) Uplift Account,

f) Non-compliance Charges Account,

g) Balancing Market Fees Account,

h) Account for debit or credit amounts due to corrective settlements for intended exchanges of energy pursuant to Article 50 of Regulation (EU) 2017/2195 and/or unintended exchanges of energy pursuant to Article 51 of Regulation (EU) 2017/2195.

The Accounts in items a) to e) and h), in paragraph 1 of this Article are not used for accounting purposes and are kept exclusively by the HETS Operator for the purpose of Balancing Market monitoring.

The Accounts in items f) to g), in paragraph 1 of this Article are used for financial accounting purposes.