Regulatory reporting requirements for new appointees - guidelines and line definitions

Regulatory reporting requirements for new appointees in 2021-22 – Guidelines and line definitions

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16th December, 2021




Guidance / New appointments and variations / Regulatory accounting guidelines


This document sets out the regulatory reporting requirements for new entrant water companies in the 2021-22 reporting year (1 April 2021 to 31 March 2022). New appointees in England and Wales must follow these guidelines in preparing their annual performance reports (APRs) that they are required to publish about their regulated businesses. This is in addition to the statutory accounts required by the Companies Act 2006. Unless revised by Ofwat, these guidelines will apply in subsequent reporting years. These guidelines are accompanied by reporting tables that are to be submitted and published by new appointees alongside their annual performance reports each year -