Procedures and rules for the examination of documents on tariff approvals and benchmark regulatory reporting requirements and a system of auditing

The objective of this paper is to provide ERRA members with best practices on the procedures aimed at obtaining regulatory accounting information for tariff setting purposes. This paper includes guidelines on how to examine and prepare documentation related to regulatory reporting and the type of data to be collected. Furthermore, a standard template is developed showing the essential minimum information that should be reported and collected for the purpose of regulatory
accounting.


Author:

KEMA; Cheng, Wai Sum; Nunes, Rosaria; Petrov, Konstantin; Scarsi, Gian Carlo;

Version
File Type pdf pdf
File Size 1.07 MB
  Asset Valuation     CEPEC     Depreciation Costs     OPEC     ormative Role of Regulatory Accounting Requirements     RAB     Return on Assets     WACC  
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