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Annual Reporting Requirements of Financial and Operational Results
March 31, 2021
Rule 005 requires utilities, default supply providers and regulated rate providers to annually submit a report detailing their financial and operational results for the year. For a utility, the information included is its revenue requirement, rate base, capital structure, debt capital, assets, depreciation. For a regulated rate provider, the information included is its income statement, revenue by customer class, energy and operating expense, capital assets, personnel.
Each annual report also must contain audited financial statements, a completed reconciliation of the audited financial statements to the results reported under the rule and provide explanations of the variances reported on its schedules in the respective appendices. The Commission may request additional information or detail on the financial information or the operational results provided.
Previous versions of this rule and related bulletins can be found in the consultations library. Sort by topic (Rule 005) and by document type to find the information you are looking for.
Schedules for regulated rate providers Schedules for default supply providers Schedules for electric utilities Schedules for gas utilities
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