Rule 005 (effective March 31, 2021)

Rule 005: Annual Reporting Requirements of Financial and Operational Results [PDF]

For a utility, the information included is its revenue requirement, rate base, capital structure, debt capital, assets and depreciation. For a regulated rate provider, the information included is its income statement, revenue by customer class, energy and operating expense, capital assets and personnel.

Each annual report also must contai​n 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.

Related information

Previous versions of this rule and related bulletins can be found in the consultation documents library. Sort by topic (Rule 005) and by document type to find the information you are looking for.

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