Rule005

AUC rules

Alberta Utilities Commission rules are documents setting out new or amended AUC requirements or processes to be implemented and followed by entities under the jurisdiction of the AUC.

​Rule 005: Annual Reporting Requirements of Financial and Operational Results

Rule

Rule 005: Annual Reporting Requirements of Financial and Operational Results

Effective date

January 1, 2015

​Description

​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

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.

Forms

Schedules for regulated rate providers
Schedules for default supply providers
Schedules for electric utilities
Schedules for gas utilities

Related information

Finance and operations reports

 

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