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Consolidated Segmental Statements guidance update

Publication type:
Consultation
Status:
Open
Publication date:
Closing date:
Topic:
Electricity supply, Gas supply
Industry sector:
Supply and Retail Market
Licence type:
Electricity Supply Licence,
Gas Supplier Licence

We are proposing changes to the guidance for Consolidated Segmental Statements to help improve comparability between returns and encourage more transparency.

Consultation description

This consultation aims at driving further consistency between Consolidated Segmental Statements (CSS) so that interested parties can make informed comparisons, with the aim of a more transparent market.

Who should respond

We would like views from people with an interest in financial reporting for energy supply license holders, in particular:

  • supply licensees and their parent company where they have one
  • consumer groups

Consultation documents

Modification of Consolidated Segmental Statements review [PDF, 176.04KB]
Consolidated Segmental Statements Guidance 2025: for consultation [PDF, 295.53KB]
Pro-forma [PDF, 267.38KB]

How to respond

Submit your response by 24 October by emailing Andrew Milligan at css@ofgem.gov.uk.