We regulate the water sector in England and Wales
This section of the website sets out how we will work with others for the benefit of customers of water and wastewater services and wider society in England and Wales both now and in the future.
In this section you can find information for and about the water companies we regulate.
In this section of the website you can find information about water and sewerage supply to household consumers.
In this section of the website you can find information about water and sewerage supply to businesses, charities and public sector organisations.
In this section you can find information for investors in water companies.
Home > Publications > RAG 3.12 – Guideline for the format and disclosures for the annual performance report
26th February, 2021
Regulatory accounting guidelines
Regulatory Accounting Guidelines 2020-21