Network Rail’s regulatory accounts provide information on Network Rail’s financial performance on a regulatory basis.
Network Rail's regulatory financial statements provide information on Network Rail's financial performance on a regulatory basis.
CP6 Regulatory accounting guidelines
These are the regulatory accounting guidelines for CP6. A key objective of these guidelines is to establish regulatory financial statements that are consistent with the regulatory framework established by our 2018 periodic review (PR18) determination. Network Rail's CP6 regulatory financial statements will be prepared in accordance with these guidelines, which may be amended from time to time.
CP6 Regulatory accounting guidelines 2019-20
Published 17 December 2019
CP6 template regulatory financial statements
Published 17 December 2019
CP5 Regulatory accounting guidelines
These are the regulatory accounting guidelines for CP5. A key objective of these guidelines is to establish regulatory financial statements that are consistent with the regulatory framework established by our 2013 periodic review (PR13) determination. Network Rail's CP5 regulatory accounts will be prepared in accordance with these guidelines unless an updated version of the guidelines is issued.
- CP5 Regulatory accounting guidelines 2016-17
Published June 2017 - CP5 template regulatory financial statements
Published April 2014
CP4 Regulatory accounting guidelines
These are the regulatory accounting guidelines for the final year of CP4, 2013-14. Our 2013-14 guidelines have been only updated to reflect changes in the inflation rates and to give further clarity over disclosure requirements. The guidelines are consistent with the regulatory framework established by our 2008 periodic review (PR08) determination.
- Regulatory accounting guidelines for Network Rail Infrastructure Limited
Published March 2014 - Template regulatory financial statements 2013-14
Published March 2014
Key points
Network Rail's regulatory accounts are the primary source of information about the company's regulatory financial position and performance.
Their main purpose is to inform the determination of access charges and to monitor compliance with the most recent review of access charges.
This enables robust financial monitoring of Network Rail and is useful to us, funders and other interested parties for these purposes.
Previous regulatory accounting guidelines
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- CP5 Regulatory accounting guidelines 2015-16
- CP5 Regulatory accounting guidelines - April 2014
- Regulatory accounting guidelines for Network Rail Infrastructure Limited - March 2013
- Template regulatory financial statements 2012-13
- Regulatory Accounting Guidelines for Network Rail Infrastructure Limited - February 2012
- Template regulatory financial statements 2011-12
- Regulatory Accounting Guidelines for Network Rail Infrastructure Limited - January 2011
- Template regulatory financial statements 2010-11
- Regulatory Accounting Guidelines 2010
- Template regulatory financial statements 2010
- Regulatory Accounting Guidelines 2009
- Regulatory Accounting Guidelines 2008
- Regulatory Accounting Guidelines 2007
- Regulatory accounting guidelines 2006
Further information
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- Review of 2015/16 Regulatory Financial Statements
- How financial performance and efficiency is reported
- Network Rail regulatory accounts data assurance - Final report by Ove Arup
September 2011 - Regulatory accounting guidelines - covering letter to Network Rail
- Letter to Network Rail Group Company Secretary regarding regulatory accounting guidelines
- Regulatory accounting guidelines: disclosure statements
- Periodic review 2008 (PR08) - Licence review - consultation on financial conditions