{"text_format":"1","workbook":"xlsx","n_sheets":15,"sheets":["Cover ","Model formatting","ToC","Time","InpC","InpR","InpIndex","RCV and post 2020 investment","Cost of Debt","Water resources","Water network +","Wastewater network +","Bioresources","Dummy","Output"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":189,"comments":0,"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":"Cover ","index":0,"n_rows":41,"n_cols":6,"rows_kept":41,"cut":false,"hidden":false,"merged":[[35,2,38,2],[35,3,38,3],[35,4,38,4],[21,2,21,3],[27,2,30,2],[27,3,30,3],[27,4,30,4],[31,2,34,2],[31,3,34,3],[31,4,34,4]]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Cover "}]
[]
[null,"Model name:","Cost of new debt indexation model"]
[null,"Version number:",6.3]
[null,"Filename:","Cost-of-new-debt-indexation-model-Dec-2020-v6.3.xlsm"]
[null,"Date:","2020-12-02"]
[null,"Author: ","Ofwat"]
[null,"Author contact information:","OfwatPandO@ofwat.gov.uk"]
[]
[]
[null,"Summary of model:","This model implements the necessary reconciliations for the allowed return on new debt. "]
[]
[]
[]
[]
[]
[null,"Disclaimer:","None"]
[]
[null,"Known limitations of the model:","None"]
[]
[null,null,"Issue",null,"Details","Model link"]
[]
[]
[]
[null,"Changes","Below are details of changes to the model from the version 6.2 published on 4 March 2020. The changes fix issues that have been identified and implement improvements for clarity and ease of use."]
[]
[null,null,"Category","Sheet(s) in current model","Description of change(s) made","Model link(s)"]
[null,null,"Logic Update","InpC","Input cell: 'Mid-point of the AMP’ hardcoded to 2.5 years to aid consistency and reduce confusion. ","InpC!F47"]
[]
[]
[]
[null,null,"Logic Update","InpR","Defunct range removed (‘CPIH financial year average index value’)"]
[]
[]
[]
[null,null,"Logic Update","InpR","Issuance and liquidity fees line added to inform more accurate outturn allowed cost of overall debt for input to tax reconciliation model. ","InpR!E38"]
[]
[]
[]
[]
["END OF SHEET"]

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[]
[]
["SHEET TABS"]
[]
[null,null,null,null,"Light Yellow",null,"Input sheets"]
[]
[null,null,null,null,"No colour (default Excel tab colour)",null,"Calculation and documentation sheets"]
[]
[null,null,null,null,"Pale Blue",null,"Key output sheets"]
[]
[null,null,null,null,"Turquoise",null,"Quality control sheets"]
[]
[null,null,null,null,"Yellow",null,"To be completed, temporary, restructured, or deleted"]
[]
[]
["COLOUR"]
[]
[null,"Font colour only"]
[null,null,null,null,"Blue font",null,"Imported from another sheet"]
[]
[null,null,null,null,"Red font ",null,"Exported to another sheet (except from Input sheets)"]
[]
[null,null,null,null,"Black font",null,"Within sheet link or calculation"]
[]
[null,null,null,null,"Green font",null,"Additional descriptions"]
[]
[null,"Font + shade combinations"]
[null,null,null,null,"Black font + Light Yellow shade",null,"Inputs"]
[]
[null,null,null,null,"Black font + Light Grey shade on entire row",null,"Within-worksheet counter-flow "]
[]
[null,null,null,null,"Blue font + Light Grey shade on entire row",null,"Between-worksheet counter-flow "]
[]
[null,null,null,null,"Empty Cell with Light Grey shade",null,"Empty cells being deliberately referenced"]
[]
[null,"Other"]
[null,null,null,null,"Black font + Pale Blue shade on entire row",null,"Section separator"]
[]
[null,null,null,null,"Light Turquoise shade",null,"Stored/dead/hard coded outputs"]
[]
[null,null,null,null,"Tan shade",null,"Pre-model time line actuals"]
[]
[null,null,null,null,"Yellow shade",null,"Work in progress / temporary"]
[]
[null,null,null,null,"Lime shade",null,"Values or logic to be reviewed"]
[]
[null,"Error checks & alerts"]
[null,null,null,null,"Green shade",null,"OK"]
[]
[null,null,null,null,"Red shade",null,"Error"]
[]
[null,null,null,null,"Gold shade",null,"Alert"]
[]
[]
["ABBREVIATIONS"]
[]
[]
[]
[]
[]
["END"]

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[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"ToC"}]
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[null,"ASSUMPTIONS:",null,"INPUTS:",null,"CALCULATIONS:",null,"OUTPUTS:"]
[]
[null,"Cover",null,{"$f":"InpC!$A$1","v":"InpC"},null,{"$f":" 'RCV and post 2020 investment'!A1","v":"RCV and post 2020 investment"},null,{"$f":"Output!A1","v":"Output"}]
[null,"Model documentation sheet",null,"Inputs - column format",null,"Calculation of RCV and notional debt balances for return",null,"Outputs to other models"]
[]
[null,{"$f":"$A$1","v":"ToC"},null,{"$f":"InpR!$A$1","v":"InpR"},null,{"$f":"'Cost of Debt'!A1","v":"Cost of Debt"}]
[null,"Table of contents",null,"Inputs - row format",null,"Allowed cost of debt calculations"]
[]
[null,"Model formatting",null,{"$f":"InpIndex!A1","v":"InpIndex"},null,{"$f":"'Water resources'!A1","v":"Water resources"}]
[null,"Explanation of different formatting types",null,"Inputs - row from index",null,"Water Resources cost of debt reconciliation"]
[]
[null,{"$f":"Time!A1","v":"Time"},null,null,null,{"$f":"'Water network +'!A1","v":"Water network +"}]
[null,"Treatment of time in model",null,null,null,"Water Network plus cost of debt reconciliation"]
[]
[null,null,null,null,null,{"$f":"'Wastewater network +'!A1","v":"Wastewater network +"}]
[null,null,null,null,null,"Wastewater Network plus cost of debt reconciliation"]
[]
[null,null,null,null,null,{"$f":"Bioresources!A1","v":"Bioresources"}]
[null,null,null,null,null,"Bioresources cost of debt reconciliation"]
[]
[null,null,null,null,null,"Dummy"]
[null,null,null,null,null,"Dummy control cost of debt reconciliation"]
[]
[]
[]
[]
[]
[]
["END"]

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[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Time"}]
[null,null,null,null,null,null,null,null,null,{"$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$22","v":"2026-03-31"}]
[null,null,null,null,null,null,null,null,null,{"$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$10","v":"Model column counter"},"Constant","Unit","Total",null,{"$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$10","v":7}]
[]
["MODEL PERIOD"]
[]
[null,"Model Column Counter "]
[null,null,null,null,"Model column counter",null,"counter",null,null,{"$f":" I10 + 1","v":1},2,3,4,5,6,7]
[null,null,null,null,"Model Column Total",{"$f":" MAX(J10:BX10)","v":7},"column"]
[]
[null,null,null,null,{"$f":" E$10","v":"Model column counter"},0,"counter",0,0,1,2,3,4,5,6,7]
[null,null,null,null,"First model column flag",null,"flag",{"$f":" SUM(J14:BX14)","v":1},null,{"$f":" IF( J13 = 1, 1, 0)","v":1},0,0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$15","v":"First date of time ruler"},{"$f":" InpC!F$15","v":"2019-04-01"},{"$f":" InpC!G$15","v":"date"}]
[null,null,null,null,"First model period BEG",{"$f":" DATE(YEAR(F16), MONTH(F16), 1)","v":"2019-04-01"},"month"]
[]
[null,null,null,null,{"$f":" E$17","v":"First model period BEG"},{"$f":" F$17","v":"2019-04-01"},{"$f":" G$17","v":"month"}]
[null,null,null,null,{"$f":" E$14","v":"First model column flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,"Model Period BEG",null,"date",null,null,{"$f":" IF( J20 = 1, $F19, I22 + 1)","v":"2019-04-01"},"2020-04-01","2021-04-01","2022-04-01","2023-04-01","2024-04-01","2025-04-01"]
[null,null,null,null,"Model Period END",null,"date",null,null,{"$f":" DATE(YEAR(J21), MONTH(J21) + 12, DAY(1) - 1)","v":"2020-03-31"},{"$f":" DATE(YEAR(K21), MONTH(K21) + 12, DAY(1) - 1)","v":"2021-03-31"},"2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,{"$f":" E$21","v":"Model Period BEG"},"00:00:00","date","00:00:00","00:00:00","2019-04-01","2020-04-01","2021-04-01","2022-04-01","2023-04-01","2024-04-01","2025-04-01"]
[null,null,null,null,"Days in Model Period",null,"days",{"$f":" SUM(J26:BX26)","v":2557},null,{"$f":" J24 - J25 + 1","v":366},365,365,365,366,365,365]
[]
[]
["PRE FORECAST PERIOD"]
[]
[null,null,null,null,{"$f":" InpC!E$17","v":"Last Pre Forecast Date"},{"$f":" InpC!F$17","v":"2020-03-31"},{"$f":" InpC!G$17","v":"date"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,"Last Pre Forecast Flag",null,"flag",{"$f":" SUM(J33:BX33)","v":1},null,{"$f":" IF(J32 = $F31, 1, 0)","v":1},{"$f":" IF(K32 = $F31, 1, 0)","v":0},0,0,0,0,0]
[null,null,null,null,"Pre Forecast Period Flag",null,"flag",{"$f":" SUM(J34:BX34)","v":1},null,{"$f":" IF($F31 >= J32, 1, 0)","v":1},0,0,0,0,0,0]
[null,null,null,null,"Pre Forecast Period Total",{"$f":" SUM(J34:BX34)","v":1},"columns"]
[]
[null,null,null,null,{"$f":" InpC!E$19","v":"Acquisition date (midnight)"},{"$f":" InpC!F$19","v":"2020-03-31"},{"$f":" InpC!G$19","v":"date"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,"Acquisition / initial balance date flag",null,"flag",{"$f":" SUM(J39:BX39)","v":1},null,{"$f":" IF(J38 = $F37, 1, 0)","v":1},0,0,0,0,0,0]
[]
[]
["FORECAST PERIOD"]
[]
[null,null,null,null,{"$f":" E$33","v":"Last Pre Forecast Flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,"1st Forecast Period Flag",null,"flag",{"$f":" SUM(J45:BX45)","v":1},null,{"$f":" I44","v":0},1,0,0,0,0,0]
[]
[null,null,null,null,{"$f":"InpC!E$21","v":"Last forecast date"},{"$f":"InpC!F$21","v":"2025-03-31"},{"$f":"InpC!G$21","v":"date"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,"Last Forecast Period Flag",null,"flag",{"$f":" SUM(J49:BX49)","v":1},null,{"$f":" IF(AND($F47 > I48, $F47 <= J48), 1, 0)","v":0},0,0,0,0,1,0]
[]
[null,null,null,null,{"$f":" E$45","v":"1st Forecast Period Flag"},0,"flag",1,0,0,{"$f":" K$45","v":1},0,0,0,0,0]
[null,null,null,null,{"$f":" E$49","v":"Last Forecast Period Flag"},0,"flag",1,0,0,0,0,0,0,1,0]
[null,null,null,null,"Forecast Period Flag",null,"flag",{"$f":" SUM(J53:BX53)","v":5},null,{"$f":" J51 - I52 + I53","v":0},1,1,1,1,1,0]
[null,null,null,null,"Forecast Period Total ",{"$f":" SUM(J53:BX53)","v":5},"columns"]
[]
[null,null,null,null,{"$f":" E$34","v":"Pre Forecast Period Flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$53","v":"Forecast Period Flag"},0,"flag",5,0,0,1,1,1,1,1,0]
[null,null,null,null,"Pre Forecast vs Forecast",null,"flag",null,null,{"$f":" IF(J56 = 1, \"Pre Fcst\", IF(J57 = 1, \"Forecast\", \"Post-Fcst\"))","v":"Pre Fcst"},"Forecast","Forecast","Forecast","Forecast","Forecast","Post-Fcst"]
[]
[]
["POST FORECAST PERIOD"]
[]
[null,null,null,null,{"$f":" E$49","v":"Last Forecast Period Flag"},0,"flag",1,0,0,0,0,0,0,1,0]
[null,null,null,null,"1st Post Last Forecast Period Flag",null,"flag",{"$f":" SUM(J64:BX64)","v":1},null,{"$f":" I63","v":0},0,0,0,0,0,1]
[]
[null,null,null,null,{"$f":" E$64","v":"1st Post Last Forecast Period Flag"},0,"flag",1,0,0,0,0,0,0,0,1]
[null,null,null,null,"Post Forecast Period Flag",null,"flag",{"$f":" SUM(J67:BX67)","v":1},null,{"$f":" I67 + J66","v":0},0,0,0,0,0,1]
[null,null,null,null,"Post Forecast Period Total",{"$f":" SUM(J67:BX67)","v":1},"columns"]
[]
[]
["MODELLING PERIOD CHECK"]
[]
[null,null,null,null,{"$f":" E$11","v":"Model Column Total"},{"$f":" F$11","v":7},{"$f":" G$11","v":"column"}]
[null,null,null,"less",{"$f":" E$35","v":"Pre Forecast Period Total"},{"$f":" F$35","v":1},{"$f":" G$35","v":"columns"}]
[null,null,null,"less",{"$f":" E$54","v":"Forecast Period Total "},{"$f":" F$54","v":5},{"$f":" G$54","v":"columns"}]
[null,null,null,"less",{"$f":" E$68","v":"Post Forecast Period Total"},{"$f":" F$68","v":1},{"$f":" G$68","v":"columns"}]
[null,null,null,null,"Modelling Period Check",{"$f":" IF(F73 - SUM(F74:F76) <> 0, 1, 0)","v":0},"check"]
[]
[]
["FINANCIAL YEAR"]
[]
[null,null,null,null,{"$f":"InpC!E26","v":"First Modelling Column Financial Year Number"},{"$f":"InpC!F26","v":2020},{"$f":"InpC!G26","v":"year"}]
[null,null,null,null,{"$f":"InpC!E27","v":"Financial Year End Month Number"},{"$f":"InpC!F27","v":3},{"$f":"InpC!G27","v":"month #"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,{"$f":" E$14","v":"First model column flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,"Financial Year Ending",null,"year #",null,null,{"$f":" IF(J85 = 1, $F82, IF(J84 > (DATE(I86, $F83 + 1, 1) - 1), I86 + 1, I86))","v":2020},2021,2022,2023,2024,2025,2026]
[]
["CURRENT YEAR FLAG"]
[]
[null,null,null,null,{"$f":" InpC!E$31","v":"First modelling period end year"},{"$f":" InpC!F$31","v":2021},{"$f":" InpC!G$31","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"First modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J91 = $F90, 1, 0)","v":0},{"$f":" IF(K91 = $F90, 1, 0)","v":1},0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$32","v":"Second modelling period end year"},{"$f":" InpC!F$32","v":2022},{"$f":" InpC!G$32","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Second modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J95 = $F94, 1, 0)","v":0},0,1,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$33","v":"Third modelling period end year"},{"$f":" InpC!F$33","v":2023},{"$f":" InpC!G$33","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Third modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J99 = $F98, 1, 0)","v":0},0,0,1,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$34","v":"Fourth modelling period end year"},{"$f":" InpC!F$34","v":2024},{"$f":" InpC!G$34","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Fourth modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J103 = $F102, 1, 0)","v":0},0,0,0,1,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$35","v":"Fifth modelling period end year"},{"$f":" InpC!F$35","v":2025},{"$f":" InpC!G$35","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Fifth modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J107 = $F106, 1, 0)","v":0},0,0,0,0,1,0]

{"sheet":"InpC","index":4,"n_rows":74,"n_cols":8,"rows_kept":74,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"InpC"}]
[]
[]
[]
[null,null,null,null,null,"Input","Unit","Comment"]
[]
[null,null,null,null,"Total Comparison Column Differences"]
[]
[null,null,null,null,"Option Name"]
[]
[null,null,null,null,"[don't delete row]"]
[]
["TIME"]
[]
[null,null,null,null,"First date of time ruler","2019-04-01","date","Suggested default: (as entered)"]
[]
[null,null,null,null,"Last Pre Forecast Date","2020-03-31","date","Suggested default: (as entered)"]
[]
[null,null,null,null,"Acquisition date (midnight)","2020-03-31","date","Suggested default: (as entered)"]
[null,null,null,null,"Length of forecast period",5,"years","Suggested default: (as entered)"]
[null,null,null,null,"Last forecast date",{"$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","Suggested default: (as entered)"]
[null,null,null,null,"Operation Finish Date (midnight)","2025-03-31","date","Suggested default: (as entered)"]
[null,null,null,null,"First Modelling Column Financial Year Number",2020,"year","Suggested default: (as entered)"]
[null,null,null,null,"Financial Year End Month Number",3,"month #","Suggested default: (as entered)"]
[null,null,null,null,"Financial Year Start Month Number",4,"month #","Suggested default: (as entered)"]
[]
[null,null,null,null,"Modelling period flags"]
[null,null,null,null,"First modelling period end year",2021,"year","Suggested default: (as entered)"]
[null,null,null,null,"Second modelling period end year",2022,"year","Suggested default: (as entered)"]
[null,null,null,null,"Third modelling period end year",2023,"year","Suggested default: (as entered)"]
[null,null,null,null,"Fourth modelling period end year",2024,"year","Suggested default: (as entered)"]
[null,null,null,null,"Fifth modelling period end year",2025,"year","Suggested default: (as entered)"]
[]
[]
["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,"%"]
[]
[null,null,null,null,"Mid-point of the AMP",2.5,"years"]
[]
["FINANCIAL CALC INPUTS"]
[]
[null,null,null,null,"Notional % of 'new' debt over period ",null,"percentage","Suggested default: 20% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Proportion of notional debt subject to indexation - intial balance",null,"percentage","Suggested default: blank"]
[null,null,null,null,"Long-term CPIH assumption",null,"percentage","Suggested default: 2.0% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[]
[null,null,null,null,"Ex-ante 'outperformance wedge' for notional company vs. average A/BBB iBoXX 10+ non-financial index (new debt only)",null,"percentage","Suggested default: 0.15% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)",null,"percentage","Suggested default: 2.96% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Notional gearing",null,"percentage","Suggested default: 60% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[]
[null,null,null,null,"Units in 100%",null,"units","Suggested default: 100"]
[]
[null,null,null,null,"PV base date",null,"date","Suggested default: 31 Mar 25"]
[null,null,null,null,"Days in a year",null,"days","Suggested default: 365"]
[]
[null,null,null,null,"Company-specific adjustment (new debt)",null,"percentage","Suggested default: 0.25% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Company-specific adjustment (embedded debt)",null,"percentage","Suggested default: 0.35% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Company-specific adjustment applies to Water Resources",null,"Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Water Network Plus",null,"Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Wastewater Network Plus",null,"Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Bioresources",null,"Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Dummy",null,"Yes / No","Company-specific input"]
[]
[]
[]
[null,null,null,null,"[don't delete row]"]

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[null,null,null,null,{"$f":"Time!E$21","v":"Model Period BEG"},null,null,null,null,{"$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$22","v":"Model Period END"},null,null,null,null,{"$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$58","v":"Post-Fcst"},"Notes:"]
[null,null,null,null,{"$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, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.4 FD Allowed Revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Water Resources RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.4 FD Allowed Revenue appendix ('Total Closing RCV')"]
[]
["RCV - Water Network Plus"]
[null,null,null,null,"Water Network Plus RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.8 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Water Network Plus RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.8 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
["RCV - Wastewater Network Plus"]
[null,null,null,null,"Watewater Network Plus RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.12 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Watewater Network Plus RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.12 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
["RCV - Bioresources"]
[null,null,null,null,"Bioresources RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.16 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Bioresources RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.16 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
["RCV - Dummy"]
[null,null,null,null,"Dummy RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.20 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Dummy RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.20 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
[]
["COD"]
[null,null,null,null,"Allowed sector new debt cost (not inc. CSA) - final determination (CPIH real)",null,"percentage",null,null,null,null,null,null,null,null,null,"Suggested default: 0.53% - Table 1.1. FD Allowed return on capital technical appendix"]
[null,null,null,null,"Allowed sector embedded debt cost (not inc. CSA) - final determination (CPIH real)",null,"percentage",null,null,null,null,null,null,null,null,null,"Suggested default: 2.42% - Table 1.1. FD Allowed return on capital technical appendix"]
[null,null,null,null,"Allowed sector issuance and liquidity costs - final determinations",null,null,null,null,null,null,null,null,null,null,null,"Suggested default: 0.10% - Table 1.1. FD Allowed return on capital technical appendix"]
[]
[null,null,null,null,{"$f":" InpC!E$59","v":"Units in 100%"},{"$f":" InpC!F$59","v":0},{"$f":" InpC!G$59","v":"units"}]
[null,null,null,null,"1 Year average of iBoxx adjusted for 'outperformance wedge' (base)",null,"Percentage",null,null,null,{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, K5) / $F40","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, L5) / $F40","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, M5) / $F40","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, N5) / $F40","v":{"$error":"#DIV/0!"}},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, O5) / $F40","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,null,null,null,{"$f":" InpC!E$52","v":"Proportion of notional debt subject to indexation - intial balance"},{"$f":" InpC!F$52","v":0},{"$f":" InpC!G$52","v":"percentage"},null,{"$f":" InpC!#REF!","v":{"$error":"#REF!"}},{"$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$52","v":0}]
[null,null,null,null,{"$f":" InpC!E$51","v":"Notional % of 'new' debt over period "},{"$f":" InpC!F$51","v":0},{"$f":" InpC!G$51","v":"percentage"},null,{"$f":" InpC!#REF!","v":{"$error":"#REF!"}},{"$f":" InpC!I$51","v":0},{"$f":" InpC!J$51","v":0},{"$f":" InpC!K$51","v":0},{"$f":" InpC!L$51","v":0},{"$f":" InpC!M$51","v":0},{"$f":" InpC!N$51","v":0},{"$f":" InpC!O$51","v":0}]
[null,null,null,null,{"$f":" InpC!E$47","v":"Mid-point of the AMP"},{"$f":" InpC!F$47","v":2.5},{"$f":" InpC!G$47","v":"years"},{"$f":" InpC!H$54","v":0},{"$f":" InpC!#REF!","v":{"$error":"#REF!"}},{"$f":" InpC!I$54","v":0},{"$f":" InpC!J$54","v":0},{"$f":" InpC!K$54","v":0},{"$f":" InpC!L$54","v":0},{"$f":" InpC!M$54","v":0},{"$f":" InpC!N$54","v":0},{"$f":" InpC!O$54","v":0}]
[]
[null,null,null,null,{"$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":" I51","v":0},{"$f":" J51","v":0},0,0,0,0,{"$f":" O51","v":0}]
[null,null,null,null,"Proportion of notional debt subject to indexation END",null,"Percentage",null,null,{"$f":" IF( J48 = 1, $F44, J50 + ($F45 / $F46) )","v":0},{"$f":" IF( K48 = 1, $F44, K50 + ($F45 / $F46) )","v":0},0,{"$f":" IF( M48 = 1, $F44, M50 + ($F45 / $F46) )","v":0},0,0,0]
[]
[]
[]
[null,null,null,null,{"$f":" E$50","v":"Proportion of notional debt subject to indexation BEG"},{"$f":" F$50","v":0},"Percentage",0,0,0,{"$f":" K$50","v":0},0,0,0,0,0]
[null,null,null,null,{"$f":" E$51","v":"Proportion of notional debt subject to indexation END"},{"$f":" F$51","v":0},"Percentage",0,0,0,0,0,0,0,0,0]
[null,null,null,null,"Proportion of notional debt subject to indexation (year average)",null,"percentage",null,null,{"$f":" IFERROR( AVERAGE( J55:J56), 0)","v":0},0,0,0,0,0,0]
[]
[null,null,null,null,"CPIH inflation allowance (long-term assumption)",{"$f":"InpC!F53","v":0},"percentage",null,null,null,{"$f":"$F$59","v":0},{"$f":"$F$59","v":0},0,0,0]
[]
[]
[]
[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,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2022",null,"Weighting",null,null,null,1,0.5,0,0,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2023",null,"Weighting",null,null,null,1,1,0.5,0,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2024",null,"Weighting",null,null,null,1,1,1,0.5,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2025",null,"Weighting",null,null,null,1,1,1,1,0.5,null,"Suggested default: Leave as populated"]
[]
[]
[null,null,null,null,null,null,null,null,"[range ends]"]

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[]
[]
[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","Company-specific adjustment","Adjusted A/BBB average (base)","Adjusted A/BBB average (CSA)"]
[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,{"$f":"IFERROR(AVERAGE(H6:I6),\"\")","v":""},{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},{"$f":" IFERROR(J6 - K6,\"\")","v":""},{"$f":"IFERROR(J6-K6+L6,\"\")","v":""}]
[null,null,null,null,{"$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,{"$f":"IFERROR(AVERAGE(H7:I7),\"\")","v":""},{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},{"$f":" IFERROR(J7 - K7,\"\")","v":""},{"$f":"IFERROR(J7-K7+L7,\"\")","v":""}]
[null,null,null,null,{"$f":"WORKDAY(E7,1,)","v":"2016-01-06"},{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-07",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-08",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-11",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-12",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-13",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-14",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-15",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-18",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-19",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-20",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-21",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-22",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-25",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-26",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-27",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-28",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-01-29",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-01",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-02",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-03",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-04",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-05",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-08",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-09",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-10",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-11",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-12",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-15",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-16",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-17",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
[null,null,null,null,"2016-02-18",{"$f":" InpC!$F$28","v":4},2016,null,null,"",{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},"",""]
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["Water Network Plus"]
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["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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["FD ALLOWANCE"]
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[]
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["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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[]
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[]
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[]
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[]
["FD ALLOWANCE"]
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["RECONCILIATION ADJUSTMENTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P40-P41","v":0}]
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[]
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[]
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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,{"$f":" InpC!E$62","v":"Days in a year"},{"$f":" InpC!F$62","v":0},{"$f":" InpC!G$62","v":"days"}]
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[null,null,null,null,"Discount factor - Dummy",null,"Factor",null,null,{"$f":" (1+$F52) ^J53","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
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[null,null,null,null,"Total value of reconciliation (31 March 2025 present values): Dummy",null,"£m",{"$f":"SUM(K60:O60)","v":{"$error":"#DIV/0!"}}]

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[]
["Total revenue adjustments applied as part of PR24"]
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[null,null,null,null,"Revenue adjustment  from new debt reconciliation - Wastewater network plus",null,"£m, CPIH-deflated 2017/18 prices, 2024/25 present values",null,null,null,{"$f":"'Wastewater network +'!K60","v":{"$error":"#DIV/0!"}},{"$f":"'Wastewater network +'!L60","v":{"$error":"#DIV/0!"}},{"$f":"'Wastewater network +'!M60","v":{"$error":"#DIV/0!"}},{"$f":"'Wastewater network +'!N60","v":{"$error":"#DIV/0!"}},{"$f":"'Wastewater network +'!O60","v":{"$error":"#DIV/0!"}}]
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["END"]