This information notice is relevant to all large appointees, new appointees and the infrastructure provider (Tideway). The regulatory accounting guidelines (RAGs) set out the form and content of large companies’ annual performance reports (APRs) and new appointees’ annual returns. This ensures that data is published consistently across the sector which promotes transparency and allows all stakeholders to understand and challenge companies’ performance. This information notice provides clarification and further detail in some areas on what we expect companies to provide in their APRs and contains links to the Excel templates for companies to use when submitting their APR tables. It also sets out some additional information which we would like companies to publish alongside their APRs.