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This document and its accompanying Consultation on regulatory reporting for 2021-22 – Responses document provide notice of, and reasons for, the changes we have decided to make to the regulatory accounting guidelines that water and wastewater and water-only companies, including small companies in England and Wales, must follow in preparing their annual performance reports (APRs). These APRs show both operational and financial information that companies are required to publish about their regulated business. This is in addition to the statutory accounts required in the UK under the Companies Act 2006.