{"text_format":"1","workbook":"xlsx","n_sheets":15,"sheets":["Front page","Model formatting","ToC","InpC","InpR","InpIndex","Time","RCV and post 2020 investment","Cost of Debt","Water Resources","Water Network +","Wastewater Network +","Bioresources","Check","Track"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":183,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Front page","index":0,"n_rows":56,"n_cols":3,"rows_kept":56,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Front page"}]
[]
[null,"Model name:","Cost of Debt indexation mechanism"]
[null,"Version number:",5]
[null,"Filename:",{"$f":"SUBSTITUTE(LEFT(CELL(\"filename\"),FIND(\"]\",CELL(\"filename\"))-1),\"[\",\"\")","v":"C:\\Personal\\Projects\\Changes to CoD indexation model\\Post DDs changes\\Cost of New Debt Indexation Model (Blank - 17.07.2019) .xlsm"}]
[null,"Date:","2018-03-29"]
[]
[null,"Author:","Thomas Jones"]
[null,"Author contact information:","Thomas.Jones@ofwat.gsi.gov.uk"]
[null,"Sponsor:","Andrew Chesworth"]
[null,"Sponsor contact information:","andrew.chesworth@ofwat.gsi.gov.uk"]
[]
[null,"Summary of model:","The purpose of this spreadsheet is to illustrate how the true-up for the indexation of the cost of new debt will work in practice."]
[null,null,"The input values inside the model are illustrative, and will be updated with information from company business plans received at draft and final determinations, "]
[null,null,"as well as iBoXX cost of debt inputs at the end of the AMP7 control period"]
[]
[null,"Error check status",{"$f":" Check!$F$18","v":0}]
[null,"Track check status",{"$f":" Check!$F$10","v":0}]
[]
[null,"Amendments:","Changes from the prior model version are:"]
[null,null,"1) Added lines for control tabs to calculate nominal ex-post cost of debt"]
[]
[]
[]
[null,"Iteration cycle",4]
[]
[null,"Instructions"]
[null,"Track ","To store Track in the Track sheet, follow the steps mentioned below:"]
[]
[null,"Using Macro","Please follow the steps mentioned below for storing Track using a macro:"]
[]
[null,"Step 1 - ","Go to the Track sheet and press \"Store Outputs\" button to save the track for new case"]
[null,null,{"$f":" Track!$E$3","v":"Store Outputs"}]
[]
[null,"Step 2 - ","A dialog box \"Enter the label for the new track column\" will appear, type the new track label (For ex: version name like \"01A\"), the label will appear in row 5."]
[]
[null,"Step 3 - ","A new dialog box \"Enter the comment for the new track\" will appear, write the brief description of the change done in the model. The description will be updated in row 177."]
[]
[null,"Step 4 - ","Press enter, a new track column will appear before the last stored track:"]
[]
[null,"Step 5 - ","Review the difference between stored cases and active case (col H) by selecting the stored case in cell H5."]
[null,null,{"$f":" Track!$H$5","v":"Nil inputs"}]
[]
[]
[null,"Manual steps","Please follow the steps mentioned below for storing Track manually:"]
[]
[null,"Step 1 - ","Go to last stored column of 'Track' sheet"]
[null,null,"Select the column by pressing Ctrl + Spacebar and Copy (Ctrl + C). Then insert a new column after the last stored column by pressing Alt, I, E"]
[]
[null,"Step 2 - ","Select the newly inserted column (Ctrl + Spacebar) and delete the previously stored values from this column by pressing Delete button"]
[]
[null,"Step 3 - ","Go to active track column (H column)"]
[null,null,{"$f":" Track!$H$5","v":"Nil inputs"}]
[null,null,"Select the range from H6 till 'do not delete row - range end' row and Copy (Ctrl + C)"]
[]
[null,"Step 4 - ","Paste the selected values (Alt E, S, V) in newly inserted column"]

{"sheet":"Model formatting","index":1,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Model formatting"}]
[]
["CELL / ROW / COLUMN COLOUR"]
[]
[null,"Font Colour"]
[null,null,null,null,"Blue Font (no shade)",null,"Imported from another sheet / section"]
[]
[null,null,null,null,"Red Font (no shade)",null,"Exported to another sheet/section *"]
[]
[null,null,null,null,"Black Font (no shade)",null,"Neither imported nor exported"]
[]
[null,null,null,null,"* Except from input sheets (sheets with 'Inp' prefix)"]
[null,null,null,null,"* Except to Track sheet"]
[]
[null,null,null,null,"Green Italics (no shade)",null,"Documentation"]
[]
[null,"Font + Shade Combinations"]
[null,null,null,null,"Black Font + Light Yellow Shade",null,"Inputs"]
[]
[null,null,null,null,"Black Font + Light Gray Shade on ENTIRE row",null,"Within-worksheet counter-flow "]
[]
[null,null,null,null,"Blue Font + Light Gray Shade",null,"Between-worksheet counter-flow "]
[]
[null,null,null,null,"Light Turquoise",null,"Stored/dead/hard coded outputs"]
[]
[null,null,null,null,0,null,"Conditional formatting for error checks*"]
[]
[null,null,null,null,"* returns green when value is zero. For all other values it returns red"]
[]
[null,"Other"]
[null,null,null,null,"Empty Cell with Light Gray Shade",null,"Empty cells being referenced/used"]
[]
[null,"Checks and Administrative"]
[]
[null,null,null,null,"[Yellow Shade and/or square brackets]",null,"Values or logic to be reviewed / discussed"]
[]
["WORKSHEET TAB COLOUR CODING"]
[]
[null,null,null,null,"Light Yellow",null,"Input Sheets"]
[]
[null,null,null,null,"Light Grey",null,"Documentation and Calculation Sheets"]
[]
[null,null,null,null,"Lavender",null,"Cached Results Sheets"]
[]
[null,null,null,null,"Green",null,"Wholesale control sheets"]
[]
[null,null,null,null,"Turquoise",null,"Quality Control"]
[]
[null,null,null,null,"Gold",null,"Temporary"]
[]
["END"]

{"sheet":"ToC","index":2,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"ToC"}]
[]
[null,"ASSUMPTIONS",null,"CALCULATIONS",null,"Quality Control"]
[]
[null,{"$f":"'Front page'!$A$1","v":"Front page"},null,{"$f":"Time!A$1","v":"Time"},null,{"$f":" Check!A1","v":"Check"}]
[null,"Model documentation sheet",null,"Flags, part period factors (PPFs) and dates",null,"Check"]
[]
[null,{"$f":"'Model formatting'!$A$1","v":"Model formatting"},null,{"$f":" 'RCV and post 2020 investment'!A1","v":"RCV and post 2020 investment"},null,{"$f":" Track!A1","v":"Track"}]
[null,"Explanation of different formatting types",null,"Calculatiuon of asset base for return",null,"Model changes and track records"]
[]
[null,{"$f":"$A$1","v":"ToC"},null,{"$f":"'Cost of Debt'!A1","v":"Cost of Debt"}]
[null,"Table of contents",null,"Cost of debt calculations"]
[]
[null,{"$f":"InpC!$A$1","v":"InpC"},null,{"$f":"'Water Resources'!A1","v":"Water Resources"}]
[null,"Inputs - column format",null,"Water Resources cost of debt true-up"]
[]
[null,{"$f":"InpR!$A$1","v":"InpR"},null,{"$f":"'Water Network +'!A1","v":"Water Network +"}]
[null,"Inputs - row format",null,"Water Network plus cost of debt true-up"]
[]
[null,{"$f":"InpIndex!A1","v":"InpIndex"},null,{"$f":"'Wastewater Network +'!A1","v":"Wastewater Network +"}]
[null,"Inputs - row from index",null,"Wastewater Network plus cost of debt true-up"]
[]
[null,null,null,{"$f":"Bioresources!A1","v":"Bioresources"}]
[null,null,null,"Bioresources cost of debt true-up"]
[]
["END"]

{"sheet":"InpC","index":3,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"InpC"}]
[null,null,null,null,null,{"$f":" Check!$F$18","v":0},"Error Checks"]
[null,null,null,null,null,{"$f":" Check!$F$10","v":0},"Track checks"]
[]
[null,null,null,null,null,"Constant","Unit","Comment"]
[]
[null,null,null,null,"Total Comparison Column Differences"]
[]
[null,null,null,null,"Option Name"]
[]
[null,null,null,null,"[don't delete row]"]
[]
["TIME"]
[]
[null,null,null,null,"First date of time ruler","2019-04-01","date"]
[]
[null,null,null,null,"Last Pre Forecast Date","2020-03-31","date"]
[]
[null,null,null,null,"Acquisition date (midnight)","2020-03-31","date"]
[null,null,null,null,"Length of forecast period",5,"years"]
[null,null,null,null,"Last forecast date",{"$f":"DATE(YEAR(F19)+F20,MONTH(F19),DAY(F19))","v":"2025-03-31"},"date"]
[]
[]
[null,null,null,null,"Operation Start Date (midnight)","2020-03-31","date"]
[null,null,null,null,"Operation Finish Date (midnight)","2025-03-31","date"]
[null,null,null,null,"First Modelling Column Financial Year Number",2020,"year"]
[null,null,null,null,"Financial Year End Month Number",3,"month #"]
[null,null,null,null,"Financial Year Start Month Number",4,"month #"]
[]
[null,null,null,null,"Modelling period flags"]
[null,null,null,null,"First modelling period end year",2021,"year"]
[null,null,null,null,"Second modelling period end year",2022,"year"]
[null,null,null,null,"Third modelling period end year",2023,"year"]
[null,null,null,null,"Fourth modelling period end year",2024,"year"]
[null,null,null,null,"Fifth modelling period end year",2025,"year"]
[]
[]
["NON CHANGEABLE INPUTS"]
[]
[null,"Model Tolerance"]
[null,null,null,null,"Model Check Tolerance Level",1E-3,"tolerance"]
[]
[null,null,null,null,"Model Track Tolerance Level",1E-3,"tolerance"]
[]
[null,null,null,null,"% Model Check Tolerance Level",1.0000000000000001E-5,"%"]
[]
["FINANCIAL CALC INPUTS"]
[]
[null,null,null,null,"Notional % of 'new' debt over period ",null,"percentage"]
[null,null,null,null,"Proportion of notional debt subject to indexation - intial balance",null,"percentage"]
[null,null,null,null,"Long-term CPIH assumption",null,"percentage"]
[null,null,null,null,"Mid-point of the AMP",{"$f":" F20 / 2","v":2.5},"years"]
[null,null,null,null,"Ex-ante 'outperformance wedge' for notional company vs. average A/BBB iBoXX 10+ non-financial index",null,"percentage"]
[null,null,null,null,"PR19 WACC (CPIH-real)",null,"percentage"]
[null,null,null,null,"Notional gearing/debt rate",null,"percentage"]
[]
[null,null,null,null,"Units in 100%",100,"units"]
[]
[null,null,null,null,"PV base date","2025-03-31","date"]
[null,null,null,null,"Days in a year",365,"days"]
[]
[]
[null,null,null,null,"[don't delete row]"]

{"sheet":"InpR","index":4,"n_rows":81,"n_cols":16,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"InpR"}]
[null,null,null,null,{"$f":"Time!E$21","v":"Model Period BEG"},{"$f":" Check!$F$18","v":0},"Error Checks",null,null,{"$f":"Time!J$21","v":"2019-04-01"},{"$f":"Time!K$21","v":"2020-04-01"},{"$f":"Time!L$21","v":"2021-04-01"},{"$f":"Time!M$21","v":"2022-04-01"},{"$f":"Time!N$21","v":"2023-04-01"},{"$f":"Time!O$21","v":"2024-04-01"},{"$f":"Time!P$21","v":"2025-04-01"}]
[null,null,null,null,{"$f":"Time!E$22","v":"Model Period END"},{"$f":" Check!$F$10","v":0},"Track checks",null,null,{"$f":"Time!J$22","v":"2020-03-31"},{"$f":"Time!K$22","v":"2021-03-31"},{"$f":"Time!L$22","v":"2022-03-31"},{"$f":"Time!M$22","v":"2023-03-31"},{"$f":"Time!N$22","v":"2024-03-31"},{"$f":"Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
[null,null,null,null,{"$f":"Time!E$58","v":"Pre Forecast vs Forecast"},null,null,null,null,{"$f":"Time!J$58","v":"Pre Fcst"},{"$f":"Time!K$58","v":"Forecast"},{"$f":"Time!L$58","v":"Forecast"},{"$f":"Time!M$58","v":"Forecast"},{"$f":"Time!N$58","v":"Forecast"},{"$f":"Time!O$58","v":"Forecast"},{"$f":"Time!P$58","v":"Post-Fcst"}]
[null,null,null,null,{"$f":"Time!E$86","v":"Financial Year Ending"},null,null,null,null,{"$f":"Time!J$86","v":2020},{"$f":"Time!K$86","v":2021},{"$f":"Time!L$86","v":2022},{"$f":"Time!M$86","v":2023},{"$f":"Time!N$86","v":2024},{"$f":"Time!O$86","v":2025},{"$f":"Time!P$86","v":2026}]
[null,null,null,null,{"$f":"Time!E$10","v":"Model column counter"},null,null,null,null,{"$f":"Time!J$10","v":1},{"$f":"Time!K$10","v":2},{"$f":"Time!L$10","v":3},{"$f":"Time!M$10","v":4},{"$f":"Time!N$10","v":5},{"$f":"Time!O$10","v":6},{"$f":"Time!P$10","v":7}]
[null,null,null,null,null,"Constant","Unit","Total"]
[]
[]
[]
[]
[]
[null,null,null,null,"[don't delete row]",null,null,null,"[range starts]"]
["RCV - Water Resources"]
[null,null,null,null,"Water resources RCV year start",null,"£m"]
[null,null,null,null,"Water Resources RCV year end",null,"£m"]
[]
["RCV - Water Network Plus"]
[null,null,null,null,"Water Network Plus RCV year start",null,"£m"]
[null,null,null,null,"Water Network Plus RCV year end",null,"£m"]
[]
["RCV - Wastewater Network Plus"]
[null,null,null,null,"Watewater Network Plus RCV year start",null,"£m"]
[null,null,null,null,"Watewater Network Plus RCV year end",null,"£m"]
[]
["RCV - Bioresources"]
[null,null,null,null,"Bioresources RCV year start",null,"£m"]
[null,null,null,null,"Bioresources RCV year end",null,"£m"]
[]
["Post 2020 investment - Water Resources"]
[null,null,null,null,"Water resources Post 2020 investment year start",null,"£m"]
[null,null,null,null,"Water Resources Post 2020 investment year end",null,"£m"]
[]
["Post 2020 investment - Water Network Plus"]
[null,null,null,null,"Water Network Plus Post 2020 investment year start",null,"£m"]
[null,null,null,null,"Water Network Plus Post 2020 investment year end",null,"£m"]
[]
["Post 2020 investment - Wastewater Network Plus"]
[null,null,null,null,"Watewater Network Plus Post 2020 investment year start",null,"£m"]
[null,null,null,null,"Watewater Network Plus Post 2020 investment year end",null,"£m"]
[]
["Post 2020 investment - Bioresources"]
[null,null,null,null,"Bioresources Post 2020 investment year start",null,"£m"]
[null,null,null,null,"Bioresources Post 2020 investment year end",null,"£m"]
[]
["COD"]
[null,null,null,null,"Allowed new debt cost - final determination  (CPIH real)",null,"percentage"]
[null,null,null,null,"Allowed Embedded debt cost - final determination (CPIH real)",null,"percentage"]
[]
[null,null,null,null,{"$f":" InpC!E$57","v":"Units in 100%"},{"$f":" InpC!F$57","v":100},{"$f":" InpC!G$57","v":"units"},{"$f":" InpC!H$57","v":0}]
[null,null,null,null,"1 Year average of iBoxx adjusted for 'outperformance wedge'",null,"Percentage",null,null,null,{"$f":" AVERAGEIFS( InpIndex!$L:$L, InpIndex!$G:$G, K5) / $F50","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$L:$L, InpIndex!$G:$G, L5) / $F50","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$L:$L, InpIndex!$G:$G, M5) / $F50","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$L:$L, InpIndex!$G:$G, N5) / $F50","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$L:$L, InpIndex!$G:$G, O5) / $F50","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,null,null,null,{"$f":" InpC!E$50","v":"Proportion of notional debt subject to indexation - intial balance"},{"$f":" InpC!F$50","v":0},{"$f":" InpC!G$50","v":"percentage"},{"$f":" InpC!H$50","v":0},{"$f":" InpC!I$50","v":0},{"$f":" InpC!J$50","v":0},{"$f":" InpC!K$50","v":0},{"$f":" InpC!L$50","v":0},{"$f":" InpC!M$50","v":0},{"$f":" InpC!N$50","v":0},{"$f":" InpC!O$50","v":0},{"$f":" InpC!P$50","v":0}]
[null,null,null,null,{"$f":" InpC!E$49","v":"Notional % of 'new' debt over period "},{"$f":" InpC!F$49","v":0},{"$f":" InpC!G$49","v":"percentage"},{"$f":" InpC!H$49","v":0},{"$f":" InpC!I$49","v":0},{"$f":" InpC!J$49","v":0},{"$f":" InpC!K$49","v":0},{"$f":" InpC!L$49","v":0},{"$f":" InpC!M$49","v":0},{"$f":" InpC!N$49","v":0},{"$f":" InpC!O$49","v":0},{"$f":" InpC!P$49","v":0}]
[null,null,null,null,{"$f":" InpC!E$52","v":"Mid-point of the AMP"},{"$f":" InpC!F$52","v":2.5},{"$f":" InpC!G$52","v":"years"},{"$f":" InpC!H$52","v":0},{"$f":" InpC!I$52","v":0},{"$f":" InpC!J$52","v":0},{"$f":" InpC!K$52","v":0},{"$f":" InpC!L$52","v":0},{"$f":" InpC!M$52","v":0},{"$f":" InpC!N$52","v":0},{"$f":" InpC!O$52","v":0},{"$f":" InpC!P$52","v":0}]
[]
[null,null,null,null,{"$f":" Time!E$44","v":"Last Pre Forecast Flag"},{"$f":" Time!F$44","v":0},{"$f":" Time!G$44","v":"flag"},{"$f":" Time!H$44","v":1},{"$f":" Time!I$44","v":0},{"$f":" Time!J$44","v":1},{"$f":" Time!K$44","v":0},{"$f":" Time!L$44","v":0},{"$f":" Time!M$44","v":0},{"$f":" Time!N$44","v":0},{"$f":" Time!O$44","v":0},{"$f":" Time!P$44","v":0}]
[]
[null,null,null,null,"Proportion of notional debt subject to indexation BEG",null,"Percentage",null,null,{"$f":" I61","v":0},{"$f":" J61","v":0},{"$f":" K61","v":0},0,0,0,0]
[null,null,null,null,"Proportion of notional debt subject to indexation END",null,"Percentage",null,null,{"$f":" IF( J58 = 1, $F54, J60 + ($F55 / $F56) )","v":0},0,0,{"$f":" IF( M58 = 1, $F54, M60 + ($F55 / $F56) )","v":0},0,0,0]
[]
[]
[]
[null,null,null,null,{"$f":" E$60","v":"Proportion of notional debt subject to indexation BEG"},{"$f":" F$60","v":0},"Percentage",0,0,0,{"$f":" K$60","v":0},0,0,0,0,0]
[null,null,null,null,{"$f":" E$61","v":"Proportion of notional debt subject to indexation END"},{"$f":" F$61","v":0},"Percentage",0,0,0,0,0,0,0,0,0]
[null,null,null,null,"Proportion of notional debt subject to indexation (year average)",null,"percentage",null,null,{"$f":" IFERROR( AVERAGE( J65:J66), 0)","v":0},{"$f":" IFERROR( AVERAGE( K65:K66), 0)","v":0},{"$f":" IFERROR( AVERAGE( L65:L66), 0)","v":0},0,0,0,0]
[]
[null,null,null,null,"CPIH inflation allowance (long-term assumption)",{"$f":"InpC!F51","v":0},"percentage",null,null,null,{"$f":"$F$69","v":0},{"$f":"$F$69","v":0},0,0,0]
[]
[null,null,null,null,"Notional % of 'new' debt over period - initial balance"]
[]
[null,"Average debt cost weightings"]
[null,null,null,null,"Average debt cost weighting 2021",null,"Weighting",null,null,null,1,0,0,0,0]
[null,null,null,null,"Average debt cost weighting 2022",null,"Weighting",null,null,null,1,0.5,0,0,0]
[null,null,null,null,"Average debt cost weighting 2023",null,"Weighting",null,null,null,1,1,0.5,0,0]
[null,null,null,null,"Average debt cost weighting 2024",null,"Weighting",null,null,null,1,1,1,0.5,0]
[null,null,null,null,"Average debt cost weighting 2025",null,"Weighting",null,null,null,1,1,1,1,0.5]
[]
[]
[null,null,null,null,null,null,null,null,"[range ends]"]

{"sheet":"InpIndex","index":5,"n_rows":5048,"n_cols":12,"rows_kept":5048,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"InpIndex"}]
[]
[]
[]
[null,null,null,null,"Date","Financial Year Month Start","Fiscal Year","iBoxx £ Non-Financials A 10+","iBoxx £ Non-Financials BBB 10+","Average of A and BBB","Ex-ante outperformance wedge","Adjusted average of A and BBB"]
[null,null,null,null,"2016-01-04",{"$f":" InpC!$F$28","v":4},{"$f":"YEAR(E6) + IF(MONTH(E6) >= F6, 1, 0)","v":2016},null,null,{"$f":"AVERAGE(H6:I6)","v":{"$error":"#DIV/0!"}},{"$f":"InpC!$F$53*100","v":0},{"$f":" J6 - K6","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,{"$f":"WORKDAY(E6,1,)","v":"2016-01-05"},{"$f":" InpC!$F$28","v":4},{"$f":"YEAR(E7) + IF(MONTH(E7) >= F7, 1, 0)","v":2016},null,null,{"$error":"#DIV/0!"},{"$f":"InpC!$F$53*100","v":0},{"$f":" J7 - K7","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,{"$f":"WORKDAY(E7,1,)","v":"2016-01-06"},{"$f":" InpC!$F$28","v":4},2016,null,null,{"$error":"#DIV/0!"},{"$f":"InpC!$F$53*100","v":0},{"$error":"#DIV/0!"}]
[null,null,null,null,"2016-01-07",{"$f":" InpC!$F$28","v":4},2016,null,null,{"$error":"#DIV/0!"},{"$f":"InpC!$F$53*100","v":0},{"$error":"#DIV/0!"}]
[null,null,null,null,"2016-01-08",{"$f":" InpC!$F$28","v":4},2016,null,null,{"$error":"#DIV/0!"},{"$f":"InpC!$F$53*100","v":0},{"$error":"#DIV/0!"}]
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[]
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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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[]
[]
["FD ALLOWANCE"]
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[]
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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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[]
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[null,null,null,null,"Wholesale Reconciliation (in-year values) - 2023",null,"£m",0,null,0,0,0,null,0]
[null,null,null,null,"Wholesale Reconciliation (in-year values) - 2024",null,"£m",0,null,0,0,0,null,0]
[null,null,null,null,"Wholesale Reconciliation (in-year values) - 2025",null,"£m",0,null,0,0,0,null,0]
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["INFO ONLY"]
[]
[null,null,null,null,"Date",null,null,{"$f":" TODAY()","v":"2019-07-17"},null,null,null,null,null,"2017-12-12"]
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[]
[null,null,null,null,"Comment: Key input and logic changes",null,null,null,null,null,null,null,null,"Nil Inputs","Additional Track records added for wholesale"]
[null,null,null,null,"Comment: Key result changes"]
[]
[]
["End of sheet"]