Regulatory accounting guidelines
Companies are required to submit regulatory accounts to us each year. This requirement is set out in Condition F of companies' licences.
Current guidelines
- RAG 1: Guideline for accounting for current costs and regulatory capital values [version 1.04]
- RAG 2: Guideline for classification of expenditure regulatory accounting guideline [version 2.03]
- RAG 3: Guideline for the contents of regulatory accounts [version 3.06]
- RAG 4: Guideline for the analysis of operating costs and assets [version 4.03]
- RAG 5: Transfer pricing in the water industry [version 5.04]
Information about the reporting requirements for 2009-10 can be found in RD02/10.
The regulatory accounting guidelines are currently being reviewed by the regulatory accounts working group.
