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picture1_Income And Expenditure Template 32998 | Financial Issues Reporting Workbook


 220x       Filetype XLS       File size 1.96 MB       Source: www.ofgem.gov.uk


File: Income And Expenditure Template 32998 | Financial Issues Reporting Workbook
version control version control version control navigate navigate dno version submission date submitted changes submission 1 contents financials f1 profit loss statement of comprehensive income includes segmental analysis f2 balance ...

icon picture XLS Filetype Excel XLS | Posted on 09 Aug 2022 | 3 years ago
Partial file snippet.
                                                               Version control                                        Version control
         Version control
         [Insert DNO Name]                                         Navigate
                                                                   Navigate
         [REPORTING YEAR]
             DNO:
             [Insert DNO Name]
             Version:
             Submission                  Date submitted        Changes
                      Submission 1
    Contents
    [Insert DNO Name]
    [REPORTING YEAR]
    Financials
    F1 Profit & Loss / Statement of comprehensive income                includes segmental analysis
    F2 Balance Sheet / Statement of financial position                  includes segmental analysis
    F3 Cashflow
    F4 Net Debt                                                         licensee level
    F5 Financing costs                                                  licensee level
    F6 Financing Requirements                                           licensee level
    F7 Pension DB scheme costs                                          Licensee level
    F8 Pension detail primary DB scheme                                 Sponsoring Group scheme and licensee level
    F8.1 Pension detail secondary DB scheme                             Sponsoring Group scheme and licensee level
    F8.2 Pension detail tertiary DB scheme                              Sponsoring Group scheme and licensee level
    F9 Pensions DC schemes
    F10 Pension Protection Fund Levies
    F11 Pension Scheme Administration costs                             includes segmental analysis
    F12 Tax: expenditure allocations to capital allowance pools         licensee level
    F12a Tax: CT600 expenditure allocations to capital allowance pools  licensee level
    F13 Tax capital allowance pools                                     includes segmental analysis
    F14 Tax computation                                                 licensee level
    F15 Reconciliation total costs to regulatory accounts               licensee level
    F16 Reconciliation net debt to regulatory accounts                  includes segmental analysis
    F17 Reconciliation pension costs to other tables and regulatory accounts
    F18 Pension: ex post true up
    F19 Tax clawback for excess gearing
    F20 RAV depreciation
    F21 RAV historic data
    ALSO TO BE SUBMITTED                                                   Please 
                                                                         indicate if    If not submitted please indicate when 
                                                                         submitted           submission will take place.
    Corporation Tax return (CT600) for the licensee's last statutory 
    accounting financial year.
    Final agreed corporation tax return for all years closed by HMRC in the 
    regulatory year and up to the date of submission of RRP
    Annual audited accounts for each Pension Scheme
    Triennial actuarial valuation reports ( or any that might be provided 
    more frequently)
    S224 Pension Act 2004 updated valuations at 31 March each year to 
    support data in tables F7, F8, F8.1 and F8.2
    Copy of the Certification by senior accounting officer that  is 
    prescribed in FA2009, which certifies annually that the accounting 
    systems for the company and it's subsiduaries are adequate for the 
    purpose of reporting of "taxes and duties".
                                                                                                                              Changes Log                                                                                                  Changes Log
                  Changes log
                  [Insert DNO Name]
                  Change control
                      Version      Table Reference                      Changes made in the Financial RIGs
                         3              F1        Row for disposal of fixed assets added.
                         3              F1        Links of disposals to fixed assets corrected (signage).
                         3              F2        Analysis of disposals now includes intangibles.
                         3              F2        Disposal signage clarified and link to P&L corrected.
                         3              F5        Terminology revised.
                         3              F6        Rows for input of Dun & Bradstreet score moved to Table F10 PPF levy.
                         3              F9        Revision to allow input for additional DC scheme.
                         3              F9        Stakeholder pensions and personal accounts separated out.
                         3              F10       Rows for input of Dun & Bradstreet score moved from Table F6. 
                         3              F3        New cashflow table (F3) added and tables renumbered (F3 - F5a)
                         3              F1        Out of Area Networks segment added
                         3              F13       Out of Area Networks segment added
                         3             F6-F11     Out of Area Networks segment added
                         3              F2        Out of Area Networks segment added
                         3              F15       Segmentation removed
                         3              F13       Additional new pools added and hidden
                         3             F4/F5      Additional rows added and hidden
                         4              F2        Rows for pension deficit and refundable deposits added to creditors
                         4              F3        Formula updated - Profit on disposals
                         4              F1        Formulae (rows 58-71) updated to include all segments
                         4              F13       Rows 110-127 hidden
                         4              F2        Row 145 check amended to cost RIGs
                         4              F3        Linkages in rows 14-16 removed
                         4              F4        Row 283 linked to row 779
                         4              F13       Check to table F12 added in rows 496 to 499
                         4           Ofgem data   Pension funding added
                         4              F7        Segments aligned to include Metering (ES6) & Excluded services (ES7) (additional rows)
                         4              F9        Segments aligned to include Metering (ES6) & Excluded services (ES7) (additional row)
                         4              F10       Segments aligned to include Metering (ES6) & Excluded services (ES7) (additional row)
                         4              F11       Segments aligned to include Metering (ES6) & Excluded services (ES7) (additional row)
                         4              F7        Formulae corrected rows: 185-187; 157,98,40
                         4              F15       Row 6 link changed
                         4              F12       Indirect allocations changed to input
                         4             F12a       Indirect allocations changed to input
                         4             F12a       Segments amalgamated
                         4             F12a       Reduced level of detail now included
                         5              F12       Formulae rows 222, 223, 226-231 amended
                         5             F12a       Reordered to more closely match F12
                         5             F12a       Formulae rows 226-231 and 242 amended
                         5              F15       Reconciliation lines added to revenue check
                         5              F17       inserted new rows 6-9 to bring in direct and indirect DuOS ongoing pension costs 
                         5              F17       Formulae corrected rows: 71-77
                                                                                         F1 - P&L
                                          A                                  B   C D E      F         G          H          I         J         K
       1  F1 - Profit and Loss / Statement of comprehensive income
       2  [Insert DNO Name]                                                                                  Navigation 
                                                                                                             Navigation 
       3  [REPORTING YEAR]
       4  For the regulatory financial year ending 31 March                               2006       2007      2008       2009      2010       2011
       5                                                                                                       DPCR4
       6  GAAP used - IFRS or UK GAAP (enter "UK" or "IFRS")
       7  TOTAL ENTITY
       8  Revenue
       9  Operating Expenses
      10 Operational costs incurred
      11  Other operating income (-ve)
      12 Depreciation of tangible fixed assets
      13 Amortisation of intangible fixed assets
      14 Amortisation of customer contributions (-ve)
      15 Total Operating Expenses                                                                -         -          -         -          -         -
      16
      17 Operating Profit before exceptional items                                               -         -          -         -          -         -
      18
      19 Exceptional Items
      20 (Profit)/ loss on disposal of fixed assets                                              -         -          -         -          -         -
      21 Exceptional Item (1) - overwrite
      22 Exceptional Item (2) - overwrite
      23 Exceptional Item (3) - overwrite
      24
      25 Operating profit before Finance costs and tax                                           -         -          -         -          -         -
      26
      27 Finance expense & Investment income
      28 Interest Payable                                                                        -         -          -         -          -         -
      29 Other finance costs
      30 Interest Receivable (-ve)                                                               -         -          -         -          -         -
      31 Fair value (gains) /loss on financial instruments (under IFRS)
      32 Other finance income/Investment income (-ve)
      33 Net investment income & finance expense                                                 -         -          -         -          -         -
      34
      35 Profit before taxation                                                                  -         -          -         -          -         -
      36
      37 Tax on profit
      38 Current Tax - current year
      39 Current Tax - prior year adjustments
      40 Deferred Tax - current year
      41 Deferred Tax - prior year adjustments
      42 Total taxation charge                                                                   -         -          -         -          -         -
      43
      44 Profit for the regulatory financial year                                                -         -          -         -          -         -
      45
      46 Statement of Total Recognised Gains and Losses
      47 Profit for the financial year                                                           -         -          -         -          -         -
      48 Gain/(Loss) on hedging reserve (net of tax)
      49 Actuarial (loss)/gain net of deferred tax on defined pension benefits
      50 Other (overwrite with details)(+/-ve)
      51 Other (overwrite with details)(+/-ve)
      52 Dividends actually paid (-ve)
      53 Transfer to reserves                                                                    -         -          -         -          -         -
      54
      55 SEGMENTAL ANALYSIS
      56
      57 Distribution (DUoS)
      58 Revenue                                                                                 -         -          -         -          -         -
      59 Operating Expenses
      60 Operational costs incurred                                                              -         -          -         -          -         -
      61 Depreciation of tangible fixed assets                                                   -         -          -         -          -         -
      62 Amortisation of intangible fixed assets                                                 -         -          -         -          -         -
      63 Amortisation of customer contributions (-ve)                                            -         -          -         -          -         -
      64 Total Operating Expenses                                                                -         -          -         -          -         -
      65
      66 Operating Profit before exceptional items                                               -         -          -         -          -         -
      67
      68 Exceptional Items
      69 Exceptional Item (1) - overwrite                                                        -         -          -         -          -         -
      70 Exceptional Item (2) - overwrite                                                        -         -          -         -          -         -
      71 Exceptional Item (3) - overwrite                                                        -         -          -         -          -         -
      72
      73 Operating profit before Finance costs and tax                                           -         -          -         -          -         -
      74
      75 Distributed Generation
      76 Revenue
      77 Operating Expenses
      78 Operational costs incurred
      79 Depreciation of tangible fixed assets
      80 Amortisation of intangible fixed assets
      81 Amortisation of customer contributions (-ve)
      82 Total Operating Expenses                                                                -         -          -         -          -         -
      83
      84 Operating Profit before exceptional items                                               -         -          -         -          -         -
      85
      86 Exceptional Items
      87 Exceptional Item (1) - overwrite
      88 Exceptional Item (2) - overwrite
      89 Exceptional Item (3) - overwrite
      90
      91 Operating profit before Finance costs and tax                                           -         -          -         -          -         -
      92
      93 Excluded Services (excluding metering)
      94 Revenue
      95 Operating Expenses
      96 Operational costs incurred
      97 Depreciation of tangible fixed assets
      98 Amortisation of intangible fixed assets
      99 Amortisation of customer contributions (-ve)
      100 Total Operating Expenses                                                               -         -          -         -          -         -
      101
      102 Operating Profit before exceptional items                                              -         -          -         -          -         -
      103
            16:09:20                                                                                                                      financial_issues_reporting_workbook.xls
            08/09/2022                              file:///home/storage/public_html/st1/folder32/32998/financial_issues_reporting_workbook.xls
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...Version control navigate dno submission date submitted changes contents financials f profit loss statement of comprehensive income includes segmental analysis balance sheet financial position cashflow net debt licensee level financing costs requirements pension db scheme detail primary sponsoring group and secondary tertiary pensions dc schemes protection fund levies administration tax expenditure allocations to capital allowance pools fa ct computation reconciliation total regulatory accounts other tables ex post true up clawback for excess gearing rav depreciation historic data also be please indicate if not when will take place corporation return the s last statutory accounting year final agreed all years closed by hmrc in rrp annual audited each triennial actuarial valuation reports or any that might provided more frequently act updated valuations at march support copy certification senior officer is prescribed which certifies annually systems company it subsiduaries are adequate p...

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