Regulated electric utilities, gas utilities, regulated rate providers and default supply providers are required to file a detailed report of finances and operations annually with the Commission. In consultation with external stakeholders, the Alberta Energy and Utilities Board (the AUC’s predecessor) developed the original reporting requirements. These reporting requirements were modified in February 2011 for regulated rate providers and default supply providers and the current reporting requirements for utilities, regulated rate providers and default supply providers are set out in AUC Rule 005: Annual Reporting Requirements of Financial and Operational Results.  Rule 005 requires each utility, regulated rate provider and default supply provider to file schedules of financial and operational information, audited financial statements and other supporting information as soon as possible after the end of each year, but no later than May 1 for electric utilities and regulated rate providers, and May 15 for gas utilities and default supply providers. The filed schedules of financial and operational information are provided below for the years 2005 to 2010.