1. The UA-3 Financial Neutrality Uplift Account shall be used to allocate any remaining balance to Balance Responsible Parties after calculation of debits and credits by the HETS Operator for the Balancing Energy activated for mFRR and aFRR, as well as energy activated for purposes other than balancing and Imbalance Settlement purposes. The above account shall include income or costs resulting from the intended exchanges of energy pursuant to Article 50 of Regulation (EU) 2017/2195 and the unintended exchanges of energy pursuant to Article 51 of Regulation (EU) 2017/2195.

2. The UA-3 Financial Neutrality Uplift Account shall include the amount corresponding to any deficit or surplus in the coupled markets in relation to Cross-Border Physical Deliveries that correspond to imports and exports per coupled interconnection in the context of the Single Day-Ahead Market Coupling, Intraday Auctions, and Continuous Intraday Trading, as calculated in the respective market results.

3. The amount ensuring the financial neutrality of the HETS Operator in each Imbalance Settlement Period t, NEUTRt, shall be calculated as follows:

   $NEUT{R}_t^{ }=\sum _{e}ABE{C}_{e,t}^{mFRR,up}+\sum _{e}ABE{C}_{e,t}^{aFRR,up}+\sum _{e}AOE{C}_{e,t}^{mFRR,up}$
   $+\sum _{e}ABE{C}_{e,t}^{mFRR,dn}+\sum _{e}ABE{C}_{e,t}^{aFRR,dn}+\sum _{e}AOE{C}_{e,t}^{mFRR,dn}+\sum _{p}IMB{C}_{p,t}$
   $\underset{ }{+\sum } IDE{V}_t + UDE{V}_t + SAg{C}_t$ 

   where:

   $NEUT{R}_t$	the amount ensuring the financial neutrality of the HETS Operator for the Imbalance Settlement Period t,
   $ABE{C}_{e,t}^{mFRR,up}$	the charging or crediting of the Balancing Services Entity e, for the Imbalance Settlement Period t, for activated upward mFRR Balancing Energy.
   $ABE{C}_{e,t}^{aFRR,up}$	the charging or crediting of the Balancing Services Entity e, for the Imbalances Settlement Period t, for activated upward aFRR Balancing Energy.
   $AOE{C}_{e,t}^{mFRR,up}$	the charging or crediting of the Balancing Services Entity e, for the Imbalance Settlement Period t, for activated upward energy supplied for purposes other than balancing.
   $ABE{C}_{e,t}^{mFRR,dn}$	the charging or crediting of the Balancing Services Entity e, for the Imbalance Settlement Period t, for activated downward mFRR Balancing Energy.
   $ABE{C}_{e,t}^{aFRR,dn}$	the charging or crediting of the Balancing Services Entity e, for the Imbalance Settlement Period t, for activated downward aFRR Balancing Energy.
   $AOE{C}_{e,t}^{mFRR,dn}$	the charging or crediting of the Balancing Services Entity e, for the Imbalance Settlement Period t, for activated downward energy supplied for purposes other than balancing.
   $IMB{C}_{p,t}$	the debit or credit to a Balance Responsible Entity, p, for its Imbalances in an Imbalance Settlement Period, t. The Imbalances for the HETS Losses are included.
   $IDE{V}_t$	the debit or credit for intended exchanges of energy pursuant to Article 50 of Regulation (EU) 2017/2195 for an Imbalance Settlement Period, t.
   $UDE{V}_t$	the debit or credit for unintended exchanges of energy pursuant to Article 51 of Regulation (EU) 2017/2195 for an Imbalance Settlement Period, t.
   $SAg{C}_t$	the credit or charge for any deficit or surplus arising in relation to the Cross-Border Physical Deliveries that correspond to imports and exports per coupled interconnection in the context of Single Day-Ahead Market Coupling, Intra-Day Auctions, and Continuous Intra-Day Trading, conducted after execution of the provisions regarding deficit or surplus management by the HETS Operator, in accordance with the provisions of 𝑆𝐴𝑔𝐶𝑡 this Rulebook, for the Imbalance Settlement Period t.

4. The cost for ensuring the financial neutrality of the HETS Operator, NEUTRt, for each Imbalance Settlement Period t, shall be allocated to and borne by the Balance Responsible Parties p, in accordance with the metered consumption of their Offtake Facilities in the Interconnected System in each Imbalance Settlement Period t, as follows:
$UPLIFT{3}_{p,t}^{ }=NEUT{R}_t\times \frac{M{Q}_{p,t}}{\sum _{p}M{Q}_{p,t}}$

where:

1. $NEUT{R}_t$

   the amount ensuring the financial neutrality of the HETS Operator in each Imbalance Settlement Period t.

   $M{Q}_{p,t}$

   the offtake (calculated at the Transmission System - Distribution Network Limit) in MWh that corresponds to the Offtake Facilitiesof the Interconnected System per Balance Responsible Party p for an Imbalance Settlement Period t. The aforementioned offtake does not include the Electricity Supply Volume via Direct Line supplied to Demand Facilities with a Parallel Connection via Direct Lines, as this volume is calculated pursuant to Article 18.4 of this Rulebook.