Standpoint to issue of regulated active base (RAB) and its link to accounting of regulated subjects

Authority: Energy regulatory Office

Date: 2015

Subject of a study was to define a standpoint to issue of regulated active base (RAB) and its link to accounting of regulated subjects. Standpoint defined following major issues: what is RAB; how it is defined; development of RAB in Czech Republic; trends worldwide and comparison of European practice with Czech Republic; when re-valuation which changes accounting value takes place; if RAB has to follow accounting value or can be can be set analytically; is it a discriminatory approach in case of a flaws in a RAB parameter; optimal approach to re-valuation; etc.